Public School Finance 101

1
. Presenting
Dr. Steven Stephanoff Superintendent since May,
2007
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Organizational Chart
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Demographics

• Students
• Enrollment K-12 7636
• Free and Reduced 14
• ENL 120
• Ethnic 93 Caucasian
• Special Needs 1,086
• Attendance Rate 96.6

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Enrollment Data
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Demographics

• Certified Staff - 417
• Average age 41
• Average experience 15 years
• Average salary 50,800
• Certified Administrators - 28
• Support Staff 446

Our goal is to hire the best and the brightest!
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K-12 Curriculum Instruction, Assessment and
Professional Development
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K-12 Curriculum

• Grades K-5
• Reading Social Studies
• Language Arts Health
• Math Art
• Science Music
• Physical Education

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Additional Curriculum

• Grades 6-12
• World Languages
• Family and Consumer Science
• Technical Education
• Business
• All disciplines are now guided by the
• Indiana Academic Standards

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Academic Initiatives

• Literacy
• Response to Intervention
• Technology

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Literacy
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Response to Intervention
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TECHNOLOGY
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Current Technology Initiatives

• Multi Media Classrooms 222 in last 2 years
• One to One Computer Classrooms initiated in
  spring, 2009
• Early College laptops 2009
• 2nd Grade Laptop Project North Grove 2009
• Middle School Grant later this fall
• Epsilen - 2007

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Professional Development

• Early Release Wednesdays
• District PD Day (September 21)
• Administrators
• New Teachers
• Support Staff

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ISTEP ResultsEnglish/Language Arts
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ISTEP ResultsMathematics
ISTEP CORPORATION
RESULTS MATHEMATICS
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Specialized Programs

• High Ability (Gifted Talented)
• Grades 4 12
• Expanded in 2008
• ENL (English as a New Language)
• Expanded in 2008
• Special Education
• Alternative High School
• Expanded in 2007
• Middle School Alternative Program
• This is the first year
• Small Learning Communities (High School)

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HS Expansion

• Preceded by three Facility Advisory Committees
  recommendations and commissioned enrollment
  studies
• Directed by superintendent and school board to
  first design the programming needed at the high
  school, and then design the building renovations

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HS Expansion then becameHS Redesign (2005-06)

• HS Expansion Task Force recommended we use 4
  guiding principles in our planning
• Globalization is requiring us to change our
  instructional model
• We must focus on the new 3 Rs Relationships,
  Relevance, and Rigor
• Our model must embed technology and the 21st
  Century Skills
• Our facility must be adaptable and flexible

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Community Coalitionof Visioneers (2006-07)

• 4 Focus Groups
• Personalization Transitions
• Community Connections
• Small Learning Communities and Program Models
• Campus Master Plan and Facilities

• Each focus group made recommen-dations
• All recommendations were distilled into a master
  list of Coalition recommendations
• The Coalition also embraced the initial guiding
  principles from the HS Expansion Task Force

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HS Redesign (2007-10)

• Small Learning Communities proposed
• Early College (open in fall 2009)
• New Tech High (open in fall 2010)
• STEMScience, Technology Math (Project Lead
  the Way)
• Business (Academy of Finance)
• Health Sciences
• Humanities
• Traditional

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Curriculum revision is tied to TEXTBOOK CYCLE

• SIX YEAR ROTATION
• Math (09-10)
• Science/Health (10-11)
• Misc.- Art, Music, PE, Business, FACS, Tech. Ed.
  (11-12)
• Reading (12-13)
• Language Arts, World Languages (13-14)
• Social Studies (14-15)

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Local education is impacted by
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Some waysState Impacts

• Indiana Academic Standards
• ISTEP
• PL221
• Textbook adoptions
• Rules and regulations
• Data collections

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Some waysFederal Impacts

• NCLB (No Child Left Behind)
• Grants
• Title I Remediation Reading/Math
• Title II Professional Development
• Title III English as a New Language
• Title IV Drug Free Schools

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Operations Student Services
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Nursing Services

• First Aid and Emergency care for students and
  staff
• Chronic illness management and treatment
• Medication administration and delegation
• Vision Screening for 1st, 3rd, 8th grades and
  new students
• Immunization compliance
• Staff student wellness (Flu Shots)
• Healthy Smiles of IN Dental outreach

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Food Services

• 86 Employees Each school has a manager and
  prepares food on-site
• Last year, served 615,212 lunches and 48,085
  breakfasts for 9 schools
• Free/reduced lunch is 14 of students (2009-10)
• Increased approximately 7 in past 10 years

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School Resource Officers

• CGSPD established in February 2008. Department
  has primary law enforcement jurisdiction over all
  corporation controlled properties and the public
  roadways adjacent to and running through school
  property.
• Officers are graduates of the Indiana Law
  Enforcement Academy.
• Department seeking accreditation through the
  Indiana Law Enforcement Accreditation Commission.
  (Upon completion will be the only school PD in
  the state so accredited.)
• John Cox appointed as Chief of Police. John has
  25 years of law enforcement experience and is a
  FBI National Academy graduate.

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School Resource Officers contd.

• Some of the duties/responsibilities of CGSPD
  officers
• Patrol schools on foot maintain high visibility
  throughout the corporation via foot/mobile
  patrols.
• Enforce laws and corporation policies and rules.
• Investigate crimes, make arrests, complete
  appropriate reports, transport prisoners to JC
  jail and JC Juvenile Detention Center.
• Perform security/safety checks of all corporation
  facilities and make recommendations for
  improvement.
• Function as an information-gathering source for
  law enforcement, juvenile justice, and other
  social services agencies.
• Act as liaison between school corporation and
  outside public safety agencies.

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Transportation

• Sixty-two (62) full-time drivers, eight (8) subs
  two currently on route, two (2) field trip
  drivers, three (3) mechanics, one (1) secretary,
  and one (1) director.
• Sixty-four (64) Routes 3,900 miles per day,
  approximately 702,000 miles per year
• 1,099 Extra-curricular/Field trips, 61,000 miles
  (does not include mini buses)
• In 2007-08, only three (3) at-fault accidents
  (Relatively no significant damage to the bus)

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Transportation contd.

• 6,056 students every day for a total of 1,090,080
  for the school year (2,180,160 morning and
  afternoon total transported).
• Budget - 4 million (2.1 operating)
• For the past four years, championship bus driver
  team, the top individual driver three of the four
  years, and the top mechanic in the state the last
  three years.
• Moved to a new facility at the end of 2007

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Facilities, Operations and Maintenance

• Total building area of 1,575,300 sq. ft. situated
  on land area of approximately 475 acres.
• Six (6) elementary schools totaling 467,000 sq.
  ft
• Two (2) middle schools equaling 407,000 sq. ft
• One (1) high school at 554,000 sq. ft.
• Education Service Center at 19,000 sq. ft.
• Maintenance and Transportation Center at 38,000
  sq. ft.
• Alternative (old) Maple Grove, Athletic
  outbuildings and miscellaneous structures
  totaling 191,000 sq. ft.
• Maintenance Personnel
• Eight (8) Maintenance technicians across all
  disciplines including two (2) building
  supervisors
• Six (6) full-time and two (2) part-time grounds
  crew, and one (1) grounds supervisor
• One (1) Director, one (1) purchasing agent and
  one (1) secretary
• Sixty-one (61) Custodians.

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Facilities, Operations and Maintenance(cont.)

• Twenty (20) licensed vehicles including pick-up
  trucks, vans, dump truck and box truck for
  maintenance, grounds, athletics and corporation
  operations. Fourteen (14) trucks are fitted with
  plows and/or salt spreaders for winter snow
  removal.
• Four (4) tractors and six (6) large-area riding
  mowers for grounds maintenance.
• Additional powered equipment for maintenance and
  grounds including skid steer, excavator, fork
  truck, scissors lifts, boom lift, air compressor
  and multiple pieces of specialty grounds
  equipment.
• Annual Budget for Buildings, Equipment, Vehicles
  and Grounds of 3.0 million.

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20-YEAR FACILITY MAINTENANCE PLAN

• Each of our nine schools and other
  district-owned buildings were thoroughly analyzed
  and evaluated in 2007 regarding the life cycles
  for each of the following categories
• Building Structures and Roof
• Interior Finishes
• HVAC Systems
• Technology Infrastructure
• Kitchen Equipment
• Plumbing
• Electrical and Life Safety Systems
• Exterior Improvements, Facilities

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BUILDING MAINTENANCE/ CAPITAL EXPENDITURES PLAN

• Annual Maintenance Expenses Estimated for all
  Facilities through 2020.
• Corporation total for years 2008-2020
  24,536,950

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Overview of Long Range Facilities Plan

• Renovation
• 20-year cycle for updating each school
• Every building will be renovated, beginning with
  the following
• High School, 2009
• Center Grove Elementary, 2010
• Pleasant Grove Elementary, 2012
• Proposed Construction
• Build a new elementary school in 2010
• Sixth elementary school in 2014 (or later, as
  determined by enrollment growth)
• Seventh elementary school in 2007 (or later, as
  determined by enrollment growth)

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Overview of Long Range Facilities Plan(contd)

• Removal
• Raze the old maintenance and transportation
  buildings
• Raze two residential houses on Morgantown Road
• Raze the old Maple Grove Building
• Sell West Grove and North Grove properties

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North Grove and West Grove Restrictions

• Load-bearing concrete block construction
  restricts changes in floor plan configuration
  such as widening corridors and changing classroom
  layout, and prevents substantial modifications to
  existing building structure (i.e. adding 2nd
  Floor).
• Lot sizes are the smallest in District
  restricting the size of any addition without
  substantially reducing green space and impacting
  playground areas.
• Restrooms are not fully ADA compliant.

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North Grove and West GroveRestrictions (cont)

• Poor traffic flow for buses and parent drop-off.
• Area traffic conditions limit access in and out
  of sites.
• Aging infrastructure (plumbing, electrical,
  technology) restricts building modifications and
  additions.
• Limited cafeteria and gymnasium space.
• Classroom unit ventilators provide less control
  and more noise than newer HVAC systems.

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North Grove and West Grove Restrictions (cont.)

• West Grove Elementary

• North Grove
• Elementary

• Current Septic System undersized requiring
  costly tie-in to Greenwood sewers.
• No building-wide fire suppression system.
• I-69 Expansion and future interchange will impact
  site.
• Lays fully in floodplain.

• No building-wide fire suppression system.
• Smallest site at ll.26 acres.
• Poorest traffic flow and most limited site access.

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Renovate or Build?Cost Comparison

• Renovate North Grove
• and West Grove

• Build New Elementary School

• Estimated Cost
• 16-17 Million
• Annual Savings to the General Fund
• 0
• This approach does not allow expanded programs in
  the classroom.

• Estimated Cost
• 18-24 Million
• Annual Savings to the General Fund
• 500,000
• This solution allows us to operate more
  efficiently and expand academic programs.

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Business Office
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The Budgeting Process

• Largely controlled by the State
• On a calendar year schedule (this will change by
  2011)
• Partly driven by property tax timing
• Usually planning 18 months in advance
• Based on Fund Accounting

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Six Tax-Supported Funds

• General Fund (no longer tax supported)
• Capital Projects Fund
• Debt Service Fund
• Severance Bond Fund
• Transportation Fund
• Bus Replacement Fund

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Typical Budget Cycle For 2009-10

• Apr-Jun Construct budget
• Jul-Aug Public review
• Sept Approved - School Board
• Oct-Dec Reviewed approved by State
• Jan Official budget notice

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Summary of the Six Funds

• GENERAL FUND
• USED FOR most operating expenses salaries,
  fringe benefits, supplies, utilities insurance
• REVENUE controlled by the state formula

• DEBT SERVICE FUND
• USED FOR all payments of debt incurred by the
  corporation
• REVENUE comes from local property taxes

• CAPITAL PROJECTS
• FUND
• USED FOR equipment, maintenance construction
  repair of buildings, land acquisition and fees
  for professional services
• REVENUE capped by the state comes from local
  property taxes

• PENSION DEBT FUND
• USED FOR payment of pension
• debt incurred by the corporation
• REVENUE comes from local
• property taxes

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Six Funds (Continued)

• TRANS. OPERATING FUND
• USED FOR operating expenses of transporting
  children to and from
• school and school events
• REVENUE capped by the state comes from local
  property taxes

• BUS REPLACEMENT FUND
• USED FOR purchase of school buses.
• REVENUE comes from local property taxes

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Estimated 2010 Budgets and Tax Rates
2010 Budget Rate

• General Fund 43,240,000 0.0000
• Capital Proj. 7,115,000 0.2728
• Transportation 3,190,000 0.1240
• Bus Replace. 875,000 0.0330
• Debt Service 12,800,000 0.5474
• Bond Severance 1,058,000 0.0450
• Total 68,278,000 1.0222

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Review of Existing Data

• Temporary Loans
• General Fund Cash Balance
• Total Outstanding Bonds
• Tax Information, Assessed Value
• Enrollment Data

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Temporary Loans

• 2001 1,601,635
• 2002 2,462,215
• 2003 9,066,936
• 2004 3,655,358
• 2005 4,641,022
• 2006 3,197,286
• 2007 23,535,930
• 2008 29,723,565
• 2009 12,681,985

These temporary loans are necessary to meet our
daily cash needs, since our property tax revenue
is received only twice a year.
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General Fund Operating Balance 2000-2009
Percent of Budget
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(Estimated)
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Total Outstanding Bonds
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Tax Rates 1997 to 2009
Tax rates for 1997 2000 have been divided by
three to reflect the change to true tax value
that took place in 2001.
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2009 Tax Rates For All Johnson County Schools
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History of Assessed Value

• Year Assessed Value Increase
• 2004 2,059,118,680 2.9
• 2005 2,168,245,180 5.3
• 2006 2,295,503,980 5.9
• 2,520,158,190 9.8
• 2,623,539,190 4.1
• 2,087,882,638 -20.4

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Funding Building Projects

• Hold a 1028 Hearing and sell bonds
• Subject to a referendum
• Pay back from the Debt Service Fund
• Comes from local property taxes

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Potential Tax Impact of Building Projects

• We are fortunate to have an increasing tax base
• Never decreased in the last 30 years
• Average increase of about 12
• We are fortunate that some existing bond payments
  ended in 2008 and 2009
• We can afford about 80,000,000 without
  increasing the Debt Service Tax Rate

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Teacher Negotiations

• Teacher contract negotiations typically begin in
  early spring.
• The United Teachers Association of Center Grove
  (UTACG) is the exclusive representation for the
  teachers.
• The administration forms a team that represents
  the interests of the school board.
• The two sides negotiate a teacher contract.
• Tentative agreements are brought to the board and
  to the teachers for a vote to ratify.
• In the past, the contracts have usually been one
  year in duration.

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Center Grove Education FoundationNot-for-profit
Corporation founded in 1998

• Works collaboratively with the Administration
• Meets monthly
• Raises money through fundraisers and donations
• Provides student scholarships
• Provides funding for special teacher projects

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Wishes for Center Grove

• Prepare each student for the 21st Century
• Relationships, Relevance, Rigor,
• 21st Century Skills
• World Languages for each student beginning in
  elementary school
• Further expansion of High Ability program
• Science teacher for each elementary school
• State of the art facilities and technology

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Challenges for Center Grove

• Improve student achievement
• Limited financial resources
• Managing enrollment growth
• Best use of facilities

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Thank You
Want more information? Or just cant fall
asleep at night?

• Go to our website
• www.centergrove.k12.in.us

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