Kearney Public Schools Annual Report & Budget Book

Kearney Public Schools Annual Report & Budget Book 2022-2023 (DATA 2021-22) DR. CHRIS LOOFE ASSOCIATE SUPERINTENDENT

Board of Education Years of Service Term Expires Alex Straatmann 8 years 2022 Kathy Gifford 6 years 2024 Wendy Kreis 4 years 2022 Drew Blessing 4 years 2022 David Brandt 3 years 2024 Steve Gaasch 3 years 2024

Average Daily Membership % Of Increase/ Decrease 0.0% 0.3% -0.9% 0.6% -0.6% 1.0% 0.8% 1.1% 1.1% 4.3% -0.3% 1.2% 1.7% 1.6% 1.2% -0.4% 1.4% 0.0% 3.0% 0.8% 2.0% 1.6% 1.9% 0.37% -0.67% % Of Increase/ Decrease -3.1% 4.7% 10.2% 4.4% 7.8% 4.2% 4.5% 6.6% 6.0% 15.2% 7.9% 4.4% 4.6% -0.2% 2.7% 2.0% 7.2% 10.4% 11.5% 6.9% 3.0% 3.7% 0.7% 1.4% 6.7% KPS Year 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Elementary 2,164.50 2,126.94 2,121.92 2,122.94 2,084.62 2,130.92 2,121.46 2,159.45 2,202.56 2,385.08 2,379.64 2,447.27 2,519.13 2,581.06 2,667.97 2,647.41 2,742.60 2,726.55 2,748.34 2,784.17 2,818.21 2,833.67 2,860.58 2,856.23 2,815.29 Secondary 2,353.47 2,402.33 2,368.02 2,393.43 2,406.77 2,404.07 2,448.82 2,461.39 2,468.73 2,485.12 2,474.59 2,464.71 2,476.00 2,493.99 2,467.82 2,469.16 2,445.58 2,462.00 2,597.38 2,605.22 2,679.82 2,750.61 2,828.52 2,853.70 2,856.21 Total 4,517.97 4,529.27 4,489.94 4,516.37 4,491.39 4,534.99 4,570.28 4,620.84 4,671.29 4,870.20 4,854.23 4,911.98 4,995.13 5,075.05 5,135.79 5,116.57 5,188.18 5,188.55 5,345.72 5,389.39 5,498.03 5,584.28 5,689.10 5,709.93 5,671.50 Valuation/ADM $203,084.60 $212,533.21 $234,146.29 $244,541.58 $263,570.88 $274,540.17 $286,792.63 $305,596.27 $324,023.20 $373,328.62 $402,674.53 $420,478.18 $439,873.62 $439,073.42 $450,719.20 $459,658.51 $492,751.82 $544,128.88 $606,683.82 $648,679.10 $667,987.67 $692,635.64 $697,265.46 $707,006.71 $754,681.70 Valuation 917,530,146 962,620,276 1,051,302,775 1,104,440,271 1,183,799,631 1,245,036,925 1,310,722,634 1,412,111,465 1,513,606,351 1,818,185,034 1,954,674,762 2,065,380,408 2,197,225,894 2,228,319,550 2,314,799,179 2,351,874,940 2,556,485,157 2,823,239,916 3,243,161,807 3,495,984,643 3,672,616,270 3,867,871,349 3,966,812,902 4,036,958,808 4,280,177,242

Debt Service Remaining Remaining Remaining Date Principal Interest Total Principal Interest Debt 100,095,000.00 18,821,144.32 118,916,144.32 FY 22 5,215,000.00 2,160,643.28 7,375,643.28 94,880,000.00 16,660,501.04 111,540,501.04 FY 23 5,325,000.00 2,026,794.53 7,351,794.53 89,555,000.00 14,633,706.51 104,188,706.51 FY 24 5,465,000.00 1,894,172.11 7,359,172.11 84,090,000.00 12,739,534.40 96,829,534.40 FY 25 5,600,000.00 1,773,864.81 7,373,864.81 78,490,000.00 10,965,669.59 89,455,669.59 FY 26 5,715,000.00 1,660,864.56 7,375,864.56 72,775,000.00 9,304,805.03 82,079,805.03 FY 27 5,830,000.00 1,550,303.76 7,380,303.76 66,945,000.00 7,754,501.27 74,699,501.27 FY 28 5,935,000.00 1,425,864.46 7,360,864.46 61,010,000.00 6,328,636.81 67,338,636.81 FY 29 6,050,000.00 1,289,898.28 7,339,898.28 54,960,000.00 5,038,738.53 59,998,738.53 FY 30 6,220,000.00 1,144,996.23 7,364,996.23 48,740,000.00 3,893,742.30 52,633,742.30 FY 31 6,525,000.00 1,000,272.28 7,525,272.28 42,215,000.00 2,893,470.02 45,108,470.02 FY 32 6,665,000.00 857,715.93 7,522,715.93 35,550,000.00 2,035,754.09 37,585,754.09 FY 33 6,815,000.00 713,695.98 7,528,695.98 28,735,000.00 1,322,058.11 30,057,058.11 FY 34 6,950,000.00 568,552.48 7,518,552.48 21,785,000.00 753,505.63 22,538,505.63 FY 35 7,100,000.00 414,720.78 7,514,720.78 14,685,000.00 338,784.85 15,023,784.85 FY 36 7,260,000.00 253,333.15 7,513,333.15 7,425,000.00 85,451.70 7,510,451.70 FY 37 7,425,000.00 85,451.70 7,510,451.70 0.00 0.00 0.00

Actual Valuation City/Rural Real Estate Public Utilities Personal Property Total Buffalo 3,878,876,334 121,448,376 146,537,718 4,146,862,428 Kearney 102,659,060 193,202 5,860,411 108,712,673 Phelps 24,260,643 54 341,444 24,602,141 4,005,796,037 121,641,632 152,739,573 4,280,177,242

Valuation History School Year 2012-13 Real Estate $2,147,420,001 Public Utilities $65,086,936 $139,368,003 Personal Property % Incr 1.60% Total $2,351,874,940 2013-14 $2,336,566,405 $69,838,416 $150,080,336 $2,556,485,157 8.70% 2014-15 $2,607,971,830 $74,466,897 $140,801,189 $2,823,239,916 10.43% 2015-16 $2,991,246,779 $87,907,177 $164,007,851 $3,243,161,807 14.87% 2016-17 $3,236,934,564 $92,415,621 $166,634,458 $3,495,984,643 7.80% 2017-18 $3,407,439,150 $94,193,915 $170,983,205 $3,672,616,270 5.05% 2018-19 $3,595,025,766 $101,095,156 $171,750,427 $3,867,871,349 5.32% 2019-20 $3,703,968,134 $102,634,718 $160,210,050 $3,966,812,902 2.56% 2020-21 $3,770,350,281 $106,623,953 $159,984,574 $4,036,958,808 1.77% 2021-22 $4,005,796,037 $121,641,632 $152,739,573 $4,280,177,242 6.02%

State Aid History YEAR AMOUNT DIFFERENCE % CHANGE 12-13 $12,425,651 $1,289,462 11.58 % 13-14 $13,380,902 $955,251 7.69 % 14-15 $11,927,040 ($1,453,862) -10.87 % 15-16 $10,680,479 ($1,246,561) -10.45 % 16-17 $9,453,347 ($1,227,132) -11.49 % 17-18 $7,897,369 ($1,555,978) -16.46 % 18-19 $6,694,300 ($1,203,069) -15.23 % 19-20 $6,882,243 $187,943 2.81% 20-21 $8,045,293 $1,163,050 16.90 % 21-22 $8,439,117 $393,824 4.6%

General Fund Revenue vs. Expenditure Comparison FYE 22 FY2022 Revenues Expenditures Change Sept. 2021 $ 13,411,426.46 $ 5,961,476.61 $ 7,449,949.85 Oct. 2021 $ 2,501,933.51 $ 5,592,742.55 $ (3,090,809.04) Nov. 2021 $ 1,640,373.08 $ 5,151,632.90 $ (3,511,259.82) Dec. 2021 $ 1,995,725.32 $ 5,103,773.07 $ (3,108,047.75) Jan. 2022 $ 8,429,252.06 $ 5,032,629.52 $ 3,396,622.54 Feb. 2022 $ 3,549,172.54 $ 5,296,861.42 $ (1,747,688.88) Mar. 2022 $ 4,149,421.68 $ 5,119,319.53 $ (969,897.85) Apr. 2022 $ 3,534,964.48 $ 5,037,549.31 $ (1,502,584.83) May. 2022 $ 18,184,158.43 $ 5,398,098.54 $ 12,786,059.89 Jun. 2022 $ 4,108,030.98 $ 5,896,414.02 $ (1,788,383.04) Jul. 2022 $ 2,126,838.69 $ 5,010,248.82 $ (2,883,410.13) Aug. 2022 $ 1,367,825.81 $ 7,254,341.73 $ (5,886,515.92) FY2022 TOTALS $ 64,999,123.04 $ 65,855,088.02 $ (855,964.98)

Tax Request TAX REQUEST* Difference $2,533,616 $350,000 $5,174 $1,271,214 $4,160,004 Fund General Special Building Bond QCPUF FY 20-21 $40,540,877 $0 $7,346,621 $0 $47,887,498 FY 21-22 $43,074,493 $350,000 $7,351,795 $1,271,214 $52,047,502 Total * Includes County 1% collection fee TAX LEVY Difference $0.012195 -$0.015389 -$0.008502 Fund General Special Building Bond QCPUF FY 20-21 $1.004342 $0.023649 $0.182008 FY 21-22 $1.016537 $0.008260 $0.173506 $0.030000 $1.228303 Total $1.210000 $0.018303

Ten Year Enrollment History Year K 1 2 3 4 5 6 7 8 9 10 11 12 Total 2011-12 488 440 483 452 393 402 332 346 373 339 340 367 383 5,138 2012-13 452 469 430 480 441 386 350 334 340 370 350 340 396 5,138 2013-14 474 456 471 414 481 439 333 343 351 346 373 332 372 5,185 2014-15 462 453 444 469 418 472 390 342 347 340 338 365 354 5,194 2015-16 460 475 458 440 471 414 400 399 351 350 357 336 398 5,309 2016-17 454 464 489 461 450 469 369 404 405 373 357 366 346 5,407 2017-18 491 454 467 482 460 449 420 375 412 408 362 346 381 5,507 2018-19 483 470 459 478 481 467 413 423 376 422 394 372 359 5,597 2019-20 528 470 463 449 468 475 417 407 412 391 420 404 384 5,688 2020-21 467 497 446 458 429 442 416 421 392 417 377 422 382 5,566 2021-22 528 472 486 460 451 430 406 411 409 398 406 361 416 5,634 * Excludes Pre-School

2021-2022 Enrollment by Building K 50 45 50 49 25 72 66 73 50 48 1 2 3 4 5 6 7 8 9 10 11 12 Total 238 313 251 228 134 383 385 363 274 258 621 597 128 1,461 5,634 Bryant Buffalo Hills Central Emerson Glenwood Kenwood Meadowlark Northeast Park Windy Hills Horizon MS Sunrise MS Hanny Arram Center High School 42 50 40 39 22 59 74 59 43 44 36 51 44 33 22 70 62 65 51 52 35 65 39 32 25 58 56 65 46 39 38 57 41 35 22 68 60 43 45 42 37 45 37 40 18 56 67 58 39 33 205 200 1 206 201 4 210 196 3 10 388 398 12 394 406 41 320 361 57 359 416 Total 528 472 486 460 451 430 406 411 409

Cash Receipts, Disbursements and Cash Balances FYE 2022 Excess Cash Balances (Deficiency) Cash Balances (Deficits) at Beginning of Year Receipts and Transfers Disbursements and Transfers of Receipts Over (Under) Disbursements at End of Year GENERAL FUND $ 15,047,338 $ 76,707,810 $ 65,855,088 $ 10,852,722 $ 25,900,060 ACTIVITY FUND 2,541,107 2,881,338 2,842,787 38,551 2,579,658 SCHOOL NUTRITION FUND 1,786,432 4,452,168 3,472,475 979,693 2,766,125 BOND FUND 7,671,908 9,405,767 7,378,643 2,027,124 9,699,032 SPECIAL BUILDING FUND 2,657,827 342,401 713,202 (370,801) 2,287,026 DEPRECIATION FUND 551,046 156,357 - 156,357 707,403 EMPLOYEE BENEFIT FUND 312,754 608 838 (230) 312,524 COOPERATIVE FUND 7,989 418,179 411,074 7,105 15,094 STUDENT FEE FUND 89,846 338,467 239,121 99,346 189,192 GRAND TOTAL - ALL FUNDS $ 30,666,247 $ 94,703,095 $ 80,913,228 $ 13,789,867 $ 44,456,114

Schedule of Receipts and Disbursements Compared to Budget Budget Original and Final Favorable (Unfavorable) Actual RECEIPTS Local sources County sources State sources Federal sources 1000 2000 3000 4000 $ 46,030,977 475,000 13,821,164 4,212,744 $ 55,022,108 496,702 17,095,743 4,092,109 $ 8,991,131 21,702 3,274,579 (120,635) 5000/6000 Non-revenue receipts 703,364 1,148 (702,216) $ 65,243,249 $ 76,707,810 $ 11,464,561 Total receipts DISBURSEMENTS Regular instruction Special education Summer school Support services: 1100 1200 1300 $ 32,083,249 5,990,503 33,550 $ 30,286,200 6,021,466 $ 1,797,049 (30,963) 33,550 - 2100 2200 2300 2410 2500 2600 Pupils Staff General administration Office of principal Central services Maintenance and operations Regular pupil transportation Special education transportation Community services Categorical private grants State categorical programs Facilities acquisition and construction Federal programs Transfers 4,448,644 3,839,134 747,646 3,877,920 1,139,860 5,673,821 548,192 357,792 (30,000) 61,086 853,515 1,702,000 4,485,622 4,584,166 3,777,774 696,754 3,331,348 1,029,256 5,942,719 636,773 547,499 (1,997) 64,910 1,161,475 1,225,631 6,011,660 (135,522) 61,360 50,892 546,572 110,604 (268,898) (88,581) (189,707) (28,003) (3,824) (307,960) 476,369 (1,526,038) 2710/2730 2712/2732 3300 3400 3500 4000 6000 8000 238,272 539,454 (301,182) $ 66,050,806 $ 65,855,088 $ 195,718 Total disbursements Excess (deficit) of receipts over disbursements $ (807,557) $ 10,852,722 $ 11,660,279

General Fund Receipts, Disbursements & Ending Cash Balances FYE 22 2022 2021 $ 15,047,338 $ 13,397,529 Beginning cash balance, September 1 Add total receipts 76,707,810 63,337,405 Total cash available $ 91,755,148 $ 76,734,934 Less total disbursements 65,855,088 61,687,596 $ 25,900,060 $ 15,047,338 Ending cash balance, August 31 PROOF OF ENDING CASH BALANCE Cash and investments $ 14,178,729 $ 15,047,338 Cash held at County Treasurer 11,721,331 - $ 25,900,060 $ 15,047,338 Ending cash balance, August 31

General Fund Schedule of Receipts 2022 2021 LOCAL SOURCES Local property taxes Carline tax Public power district taxes Motor vehicle taxes Interest income Local licenses Local fines Community service activities $ 49,545,679 33,947 1,244,388 3,951,074 35,035 30,636 10,420 53,970 $ 37,079,898 29,886 1,195,867 3,691,996 13,352 41,304 7,053 44,459 Other local 116,959 87,022 $ 55,022,108 $ 42,190,837 Total local sources COUNTY SOURCES County fines $ 496,702 $ 439,732 $ 496,702 $ 439,732 Total county sources STATE SOURCES State aid $ 8,439,117 2,859,117 1,186,814 2,349,968 $ 8,045,293 3,114,415 1,048,094 2,244,376 Special education - programs Homestead exemption Property tax credit Personal property tax credit High ability learners Flex preschool - state Flex school age - state Pro-rate motor vehicle State apportionment - 124 32,756 11,288 162,818 115,124 740,896 36,512 17,394 - 103,479 751,164 State early childhood 1,197,845 845,609 $ 17,095,743 $ 16,206,460 Total state sources

General Fund Schedule of Receipts (continued) 2022 2021 FEDERAL SOURCES Title I Title II - Part A McKinny-Vento homeless grant IDEA Preschool 3-5 IDEA enrollment/poverty IDEA proportionate share IDEA special projects MIPS MAAPS Carl Perkins Title I - migrant education Title III - LEP Title IV - safe and drug free schools ESSER ESSER II ESSER III Other federal sources Total federal sources $ 804,107 $ 511,878 159,514 15,319 45,901 1,579,496 67,594 29,531 271,641 112,752 58,232 53,817 19,430 40,776 - 456,934 147,860 229,205 $ 4,092,109 $ 4,499,502 163,537 10,480 25,892 1,096,583 23,981 50,291 206,864 124,754 30,865 129,603 19,251 37,781 306,744 1,573,694 - 187,304 NON-REVENUE RECEIPTS Sale of property Total non-revenue receipts $ 1,148 $ 874 $ 1,148 $ 874 $ 76,707,810 $ 63,337,405 Total receipts

General Fund Disbursements for FYE 2022 2022 Total 2021 Total 2022 Total 2021 Total REGULAR INSTRUCTION Salaries Employee benefits Purchased services Supplies Capital outlays EXECUTIVE ADMINISTRATION Salaries Employee benefits Purchased services Supplies $ 24,289,495 4,688,765 296,889 839,545 163,145 $ 22,317,608 4,477,414 313,121 1,399,115 1,387,393 $ 483,365 95,058 73,857 $ 463,276 92,883 96,428 3,092 5,179 Miscellaneous 41,382 31,547 Miscellaneous 8,361 10,514 $ 30,286,200 $ 29,905,165 Total regular instruction $ 696,754 $ 689,313 Total executive administration SPECIAL EDUCATION Salaries Employee benefits Purchased services Supplies OFFICE OF PRINCIPAL Salaries Employee benefits Purchased services Supplies Capital outlays $ 4,815,705 917,250 255,177 33,034 $ 4,192,762 870,058 163,686 47,083 $ 2,697,274 566,282 31,708 16,444 $ 2,950,905 611,170 17,415 19,947 13,118 Miscellaneous 300 300 9,578 $ 6,021,466 $ 5,273,889 Total special education Miscellaneous 10,062 19,671 SUMMER SCHOOL $ 3,331,348 $ 3,632,226 Total office of principal Supplies $ - $ 10,000 $ - $ 10,000 Total summer school BUSINESS SERVICES Salaries Employee benefits Purchased services Supplies Capital outlays $ 656,096 146,931 193,892 29,206 $ 698,300 160,541 194,038 SUPPORT SERVICES - PUPILS Salaries Employee benefits Purchased services Supplies Capital outlays $ 3,557,584 689,635 277,593 52,959 $ 3,306,059 671,307 183,932 50,075 3,686 2,183 1,981 165 - Miscellaneous 1,150 1,460 Miscellaneous 6,230 7,356 $ 1,029,256 $ 1,060,208 Total business services $ 4,584,166 $ 4,218,729 Total support services - pupils MAINTENANCE AND OPERATIONS Salaries Employee benefits Purchased services Supplies SUPPORT SERVICES - STAFF Salaries Employee benefits Purchased services Supplies Capital outlays $ 2,424,041 533,074 145,158 84,605 581,971 $ 2,116,984 488,063 175,811 102,918 433,548 $ 2,682,310 945,210 534,349 1,619,529 $ 2,285,742 874,140 913,666 1,366,098 Capital outlays 161,321 73,138 Miscellaneous 8,925 5,376 $ 3,777,774 $ 3,322,700 Total support services - staff $ 5,942,719 $ 5,512,784 Total maintenance and operations

General Fund Disbursements for FYE 2022 2022 2021 Total Total REGULAR PUPIL TRANSPORTATION Salaries $ 461,975 $ 375,822 Employee benefits 90,847 74,987 Purchased services 7,616 110,991 Supplies 68,664 40,271 Capital outlays 5,640 37,338 Miscellaneous 2,031 1,289 Total regular pupil transportation $ 636,773 $ 640,698 2022 Total 2021 Total FEDERAL PROGRAMS Title I Title I - Part D Title II - Part A McKinney-Vento homeless grant IDEA - preschool IDEA - poverty IDEA - proportionate share IDEA - special projects Carl Perkins grant Title I - migrant education Title III - LEP Title IV - safe and drug free schools ESSER ESSER II ESSER III $ 844,395 61,762 $ 755,427 - - 168,824 13,039 24,932 1,174,834 23,586 40,915 50,168 172,126 19,036 39,359 120,044 1,621,078 31,161 11,706 47,652 1,451,098 71,052 43,116 32,450 SPECIAL EDUCATION TRANSPORTATION Salaries Employee benefits Purchased services Supplies Capital outlays Total special education transportation $ 249,064 60,422 $ 175,646 41,120 16,818 21,373 7,609 30,228 200,176 - - 18,851 39,020 $ 547,499 $ 254,957 COMMUNITY SERVICES Salaries - $ - $ 53,807 374,448 2,828,139 Purchased services (1,997) (1,527) Other federal 187,971 158,877 $ (1,997) $ 52,280 Total community services $ 6,011,660 $ 4,413,406 Total federal programs STATE CATEGORICAL PROGRAMS Salaries Employee benefits Purchased services Supplies Capital outlays Miscellaneous Total state categorical programs $ 838,223 150,874 56,002 102,324 12,500 $ 648,408 150,129 58,315 159,541 FACILITIES ACQUISITION & CONSTRUCTION Purchased services $ 477,401 $ 329,968 Capital outlays 748,230 1,053,218 - $ 1,225,631 $ 1,383,186 Total facilities acquisition & construction 1,552 1,115 $ 1,161,475 $ 1,017,508 TRANSFERS OUT CATEGORICAL PRIVATE GRANTS Salaries Employee benefits Supplies Total categorical private grants $ 53,433 11,477 $ 56,394 Transfer to activity fund $ 539,454 $ 233,600 9,722 830 - $ 65,855,088 $ 61,687,595 Total disbursements $ 64,910 $ 66,946

Activities Fund Receipts, Disbursements and Cash Balances FYE 22 Budget Original and Final 2022 2021 $ 2,511,106 $ 2,541,107 $ 2,041,629 Beginning cash balance, September 1 Add total receipts 1,800,000 2,881,338 1,999,793 $ 4,311,106 $ 5,422,445 $ 4,041,422 Total cash available Less total disbursements 4,311,106 2,842,787 1,500,315 $ - $ 2,579,658 $ 2,541,107 Ending cash balance, August 31

Activities Fund Receipts, Disbursements FYE 22 Beginning Cash Ending Cash 1710 2100 Balance (Deficit) 8/31/2021 Receipts and Transfers Disbursements and Transfers Balance (Deficit) 8/31/2022 ACTIVITY ACCOUNT Athletic Director Athletic pass-thru Training room Advertising Weight room Wish list Boys cross country Girls cross country Football Volleyball Boys golf Girls golf Boys tennis Girls tennis Boys basketball Girls basketball Softball Swimming Wrestling Baseball Boys soccer Girls soccer Boys track $ 577,821 (39,876) (23,199) (71,363) 10,026 33,567 (12,000) (11,061) (116,105) (40,084) (5,768) (7,189) (8,981) (7,137) (29,497) (41,614) (44,756) (3,704) (37,597) (36,031) (11,805) (14,419) (25,960) 326,403 85,529 1,931 144,999 $ 19,480 128,844 11,075 113,943 12,302 60,960 $ 884,744 (83,191) (32,343) (40,307) (2,276) 26,427 (19,492) (19,328) (149,034) (66,062) (13,253) (10,773) (14,390) (13,650) (58,984) (65,155) (64,337) (8,597) (57,372) (39,448) (24,589) (26,842) (65,102) - 53,820 1,165 1,212 53,735 17,184 1,560 1,560 811 965 24,281 14,669 2,964 14,323 17,583 57,500 4,834 3,109 9,449 8,657 9,479 86,664 43,162 9,045 5,144 6,220 7,478 53,768 38,210 22,545 19,216 37,358 60,917 17,618 15,532 48,591 Girls track (28,012) 2,919 32,118 (57,211) $ 5,256 $ 842,505 $ 868,326 $ (20,565) Subtotal

Activities Fund Receipts, Disbursements FYE 22 (continued) Beginning Cash Ending Cash 1710 2100 Balance (Deficit) 8/31/2021 Receipts and Transfers Disbursements and Transfers Balance (Deficit) 8/31/2022 ACTIVITY ACCOUNT Advanced placement-test Alternative education Art Art Honor Society - Sr. High Bearcat Corner Bobcat choir Book fair Box tops Builder club Champions Plaza Cheerleaders Chromebook maintenance Class of 2022 Class of 2023 Class of 2024 Class of 2025 Concessions Construction tech project Courtesy/teachers Culinary Arts DAFY Dance Catz Debate/mock trial DECA District Art Donations DuPont Pioneer Giving Drama Dual credit ECHO Education Quest Educator's Rising Electronics Elementary counselor fund ELL FBLA FCCLA FCS lab fees FFA Fishing club Foreign Language club $ 1,150 $ 6,381 $ 7,196 $ 335 225 790 6,435 4,594 661 7,086 8,994 629 5,484 (5,122) 73,536 2,357 2,523 1,955 - 75 150 744 5,835 5,479 668 6,755 6,453 1,349 5,289 1,596 153,138 4,137 1,041 5,274 1,830 24,426 419,032 7,630 184 2,030 21,310 3,836 9,327 465 63,618 368 27,209 12,401 8,184 1,690 4,908 4,842 4,171 678 21,189 10,724 4,314 10,116 451 1,694 1,508 2,571 12,448 258 11,058 582 754 1,554 3,171 11,563 251 11,389 3,123 34 195 16,346 110,399 8,722 20,847 176 - 23,064 190,001 10,502 19,365 3,495 1,910 83,053 391,900 955 - 80 11,500 318,056 8,506 125 1,857 (1,576) 2,245 13,009 513 72,994 368 24,007 12,401 7,640 190 4,648 4,842 4,171 678 21,084 15,972 2,480 12,092 451 1,694 70,127 290,924 1,831 59 727 - 554 40,664 2,000 42,540 17,778 409 46,222 48 26,364 - 16,988 - - 39,030 35,828 - - 6,140 1,500 1,632 5,596 - 1,372 - - - - - - 12,017 24,845 1,834 37,690 11,912 30,093 - 39,666 - - - - Foundation donations 166,831 102,966 60,774 209,023 $ 818,075 $ 1,090,437 $ 834,619 $ 1,073,893 Subtotal

Activities Fund Receipts, Disbursements FYE 22 (continued) Beginning Ending Cash 1710 2100 Cash Balance (Deficit) 8/31/2021 Receipts and Transfers Disbursements and Transfers Balance (Deficit) 8/31/2022 ACTIVITY ACCOUNT French club FUTP60 Fundraiser 1 Fundraiser 2 Fundraiser 3 Guidance office Green Team History - Holocaust and Genocide HOSA Vocational club Industrial tech Industrial tech - metals Industrial tech - explore Industrial tech - small engines Industrial tech - woods Interact Jeans K-Club Kearney Outdoor Learning Area Key club Kindness Life skills Log/yearbook Magazines Media - library Media - district Media - book vending machine Media - leap account Media - lost book Media - productions MPAC Music - band Music - band uniforms Music - choral Music - district music contest Music - Maynard Ferguson Music - Tri M Honor Society Music - Musicalia Music - orchestra Music - orchestra rental Music - shared elementary $ 1,734 $ (1,000) $ - $ 734 418 4,362 452 1,731 550 2,340 - - - - 418 4,362 5,536 2,052 550 2,482 750 11,107 9,218 2,108 670 777 5,156 665 72 344 - - 233 750 4,596 4,170 5,300 91 - - 8,541 5,342 1,313 670 777 6,530 209 117 531 2,635 135 2,030 294 4,505 - - - - 27,250 33,780 - - - - - - - 209 117 31 2,635 228 735 1,113 77,772 20,302 6,181 2,933 5,330 567 11,321 8,177 704 46,130 89,505 450 92 4,992 1,713 1,110 18,692 40,104 2,866 500 - 592 750 499 15 - 1,113 54,960 20,992 868 2,933 1,750 - - 83,342 5,796 14,861 60,530 6,486 9,548 - - 3,959 567 12,730 10,274 379 - - 8,779 6,561 1,550 28,595 69,505 362 92 3,706 440 4,323 15,427 28,175 1,915 10,188 8,658 846 83,703 - 101,238 20,000 16,105 - 16,017 - - 2,203 1,456 4,167 8,414 21,571 53,387 917 183 7,380 5,149 9,642 52,436 Music - vocal 27,523 22,031 18,925 30,629 $ 317,956 $ 430,563 $ 333,117 $ 415,402 Subtotal

Activities Fund Receipts, Disbursements FYE 22 (continued) Beginning Cash Ending Cash 1710 2100 Balance (Deficit) 8/31/2021 Receipts and Transfers Disbursements and Transfers Balance (Deficit) 8/31/2022 ACTIVITY ACCOUNT National honor society One Act Play PAC's district fundraiser Positive Behavior Supports Pioneer Days Playground equipment Poverty Principal $ 1,319 $ 3,000 14,835 16,632 $ 214 15,847 17,551 $ 4,105 7,497 22,306 100 3,465 2,519 6,485 21,387 100 3,753 2,769 - - 1,000 849 712 599 23 - - 23 682,257 196,969 615,346 263,880 Prom PTO donations Recycling Revolving fund Revolving fund - KHS students Student advisory board Scholarship Skills USA Spanish club Sped - transition Special fund Speech StrivTV Stand for the Silent STEM Student activity account Student council Technology fund Textbooks - lost Transcripts Wellness World Classrooms Subtotal Total, activity account 1,500 30,871 1,221 420,346 3,961 2,451 5,933 6,711 2,536 2,687 1,330 7,027 (1,200) 2,401 - 300 2,824 30,448 1,221 477,642 8,261 1,421 6,532 6,211 3,407 2,639 1,435 8,756 4,000 2,175 11,082 122,826 39,343 65,873 3,526 - - 112,184 4,300 8,716 599 3,500 1,200 54,888 - 9,746 - 4,000 329 48 70 9,560 - 175 11,289 4,000 940 9,500 64,548 34,263 25,878 1,315 1,690 (750) - - 2,068 2,095 108,996 23,133 39,995 2,973 833 513 50,718 18,053 - 762 1,690 2,422 - - 13,901 599 10,729 599 - - $ 1,399,820 $ 2,541,107 $ 517,833 $ 2,881,338 $ 806,725 $ 2,842,787 $ 1,110,928 $ 2,579,658

Nutrition Fund Receipts, Disbursements and Ending Cash Balances FYE 22 Budget Original and Final 2022 2021 $ 1,786,432 $ 1,786,432 $ 756,733 Beginning cash, September 1 RECEIPTS Sale of lunches and milk Interest income State reimbursements Federal reimbursements $ 52,100 15,000 28,000 1,829,900 $ 504,872 $ 434,888 4,541 4,854 31,816 3,205,240 - 3,942,755 ESSER grant - - 272,199 $ 1,925,000 $ 4,452,168 $ 3,948,997 Total receipts $ 3,711,432 $ 6,238,600 $ 4,705,730 Total cash available DISBURSEMENTS Student support services Salaries Employee benefits Food Purchased services Supplies Capital outlay $ 1,158,111 292,471 1,850,000 28,300 137,500 213,050 $ 1,367,015 328,889 1,565,820 14,959 29,514 129,582 $ 1,085,079 284,469 1,394,647 16,246 46,924 62,043 Other expenses Child and adult food program 2,000 1,862 740 Food 30,000 34,834 29,150 $ 3,711,432 $ 3,472,475 $ 2,919,298 Total disbursements $ - $ 2,766,125 $ 1,786,432 Ending cash balance, August 31 PROOF OF ENDING CASH BALANCE Cash $ 2,766,125 $ 1,786,432 $ 2,766,125 $ 1,786,432 Ending cash balance, August 31

Bond Fund Receipts, Disbursements and Ending Cash Balances FYE 22 Budget Original and Final 2022 2021 $ 7,593,357 $ 7,671,908 $ 6,687,266 Beginning cash, September 1 RECEIPTS Local district taxes Carline taxes Investment interest income Homestead exemption Property tax credit Personal property tax credit Pro-rate motor vehicle $ 6,819,643 $ 8,684,061 $ 7,162,637 5,536 25,637 189,935 407,338 - 5,795 105,800 197,955 392,375 60,000 - - - - - 22 19,781 19,309 Other non-revenue receipts 23,000 - - $ 6,902,643 $ 9,405,767 $ 7,810,414 Total receipts $ 14,496,000 $ 17,077,675 $14,497,680 Total cash available DISBURSEMENTS Principal Interest $ 5,215,000 2,160,643 $ 5,215,000 2,160,643 $ 4,310,000 2,513,272 Miscellaneous expenses 7,120,357 3,000 2,500 $ 14,496,000 $ 7,378,643 $ 6,825,772 Total disbursements $ - $ 9,699,032 $ 7,671,908 Ending cash balance, August 31 PROOF OF ENDING CASH BALANCE Cash and investments $ 7,802,024 $ 7,671,908 Cash at County Treasurer 1,897,008 - $ 9,699,032 $ 7,671,908 Ending cash balance, August 31

Building Fund Receipts, Disbursements and Ending Cash Balances FYE 22 Budget Original and Final 2022 2021 $ 2,820,961 $ 2,657,827 $ 3,191,026 Beginning cash, September 1 RECEIPTS Local district taxes Carline taxes Investment interest income Other local receipts Homestead exemption Property tax credit Personal property tax credit Pro-rate motor vehicle Sale of property $ - $ 336,628 $ 856,332 - 210 4,701 679 6,913 250,000 24,681 52,721 2,500 - - - - - - - (61) - - 3 923 2,324 139,358 - Other non-revenue receipts 114,002 - - $ 116,502 $ 342,401 $ 1,333,011 Total receipts $ 2,937,463 $ 3,000,228 $ 4,524,037 Total cash available DISBURSEMENTS Improvements and maintenance $ 1,000,000 $ 713,202 $ 1,866,210 ESSER III expenditures 1,937,463 - - $ 2,937,463 $ 713,202 $ 1,866,210 Total disbursements $ - $ 2,287,026 $ 2,657,827 Ending cash balance, August 31 PROOF OF ENDING CASH BALANCE Cash and investments $ 2,286,991 $ 2,657,827 Cash held at County Treasurer 35 - $ 2,287,026 $ 2,657,827 Ending cash balance, August 31

Depreciation Fund Receipts, Disbursements & Ending Cash Balances FYE 22 Budget Original and Final 2022 2021 $ 550,000 $ 551,046 $ 550,000 Beginning cash, September 1 RECEIPTS Allocation from General Fund $ - $ 155,114 $ 237,693 Interest income - 1,243 2,017 $ - $ 156,357 $ 239,710 Total receipts $ 550,000 $ 707,403 $ 789,710 Total cash available DISBURSEMENTS Vehicle acquisitions $ 223,000 $ - $ 238,664 Improvements and maintenance 327,000 - - $ 550,000 $ - $ 238,664 Total disbursements $ - $ 707,403 $ 551,046 Ending cash balance, August 31 PROOF OF ENDING CASH BALANCE Cash $ 707,403 $ 551,046 $ 707,403 $ 551,046 Ending cash balance, August 31

Employee Benefit Fund Receipts, Disbursements & Ending Cash Balances FYE 22 Budget Original and Final 2022 2021 $ 312,129 $ 312,754 $ 312,713 Beginning cash, September 1 RECEIPTS Interest income Total receipts Total cash available $ 1,000 $ 1,000 $ 313,129 $ 608 $ 608 $ 313,362 $ 1,207 $ 1,207 $ 313,920 DISBURSEMENTS Claims to State of Nebraska Total disbursements $ 313,129 $ 313,129 $ 838 $ 838 $ 1,166 $ 1,166 $ - $ 312,524 $ 312,754 Ending cash balance, August 31 PROOF OF ENDING CASH BALANCE Cash $ 312,524 $ 312,754 $ 312,524 $ 312,754 Ending cash balance, August 31

Coop Fund Receipts, Disbursements & Ending Cash Balances FYE 22 Budget Original and Final 2022 2021 $ 7,931 $ 7,989 $ 5,324 Beginning cash balance, September 1 RECEIPTS Activity receipts Other local receipts ESU receipts State receipts Nebraska Arts Council grant ELO opportunity grant $ 83,818 75,239 53,012 270,000 20,000 $ 229,782 $ 103,409 2,184 86,441 64,154 3,927 (6,617) 166 54,789 47,280 - - 26,655 KCLC grant - federal 190,000 38,308 260,054 $ 692,069 $ 418,179 $ 492,353 Total receipts $ 700,000 $ 426,168 $ 497,677 Total cash available DISBURSEMENTS Regular instruction Executive administration State categorical programs $ 399,499 108,288 57,270 $ (91,219) 56,021 353,296 $ 162,697 54,319 39,054 KCLC grant expenses 134,943 92,976 233,618 $ 700,000 $ 411,074 $ 489,688 Total disbursements $ - $ 15,094 $ 7,989 Ending cash balance, August 31 PROOF OF ENDING CASH BALANCE Cash $ 15,094 $ 7,989 $ 15,094 $ 7,989 Ending cash balance, August 31

Fee Fund Receipts, Disbursements & Ending Cash Balances FYE 22 Ending Cash Beginning 1100 2100 Cash Balance 8/31/2021 Receipts and Transfers Disbursements and Transfers Balance (Deficit) 8/31/2022 STUDENT FEE FUND Activity tickets Boys cross country Girls cross country Football Girls golf Softball Boys tennis Unified bowling Volleyball Boys basketball Girls basketball Swimming Wrestling Baseball Boys golf Girls tennis Boys track Girls track Boys soccer Girls soccer Interest Preschool tuition $ 32,085 $ 37,900 $ 69,985 $ - 712 1,486 (78) 639 1,881 3,099 10,841 568 3,411 1,417 6,552 53 697 5,056 6,783 2,167 2,240 13,241 5,824 6,192 3,860 7,758 11,276 4,617 131 2,170 485 637 5,348 13,141 235 205,756 50 715 540 1,950 393 3,280 3,546 15,972 6,292 1,608 786 6,352 11,276 4,617 698 4,376 4,267 239 3,462 14,327 235 101,981 1,643 3,028 7,029 768 1,793 8,110 100 7,995 4,491 7,958 - - - - 2,410 4,507 4,070 159 6,632 7,702 211 285 1,843 2,301 288 557 8,518 6,516 211 104,060 Summer school band tuition 1,257 2,900 1,877 2,280 $ 89,846 $ 338,467 $ 239,121 $ 189,192 Subtotal Budget Original and Final $ 79,634 75,366 Actual $ 89,846 338,467 Beginning cash balance, September 1, 2021 Add total receipts Less total disbursements (239,121) (155,000) $ 189,192 $ - Ending cash balance, August 31, 2022

All Counties Receipts and Disbursements FYE 22 2022 2021 2022 2021 2022 2021 $ 12,179,188 $ 11,494,505 $ 278,929 $ 225,671 $ 2,146,590 $ 2,187,999 Beginning cash balance, September 1 RECEIPTS Tax collections Property tax credit Personal property tax credit Homestead exemption Public power district taxes In lieu Pro-rate motor vehicle Carline Fines $ 38,098,694 2,349,968 $ 38,250,581 2,205,000 $ 58,310 $ 891,139 51,921 $ 6,396,913 392,375 $ 6,983,433 399,577 - - - 124 3 - 22 1,186,814 1,244,388 3,076 115,124 25,038 494,435 1,048,094 1,195,867 3,076 103,479 31,212 412,391 (61) 24,680 28,159 186 2,324 735 197,955 207,786 372 19,781 4,182 189,935 216,717 372 19,309 5,657 - 186 923 - - - - - Motor vehicle tax 3,619,935 3,660,877 - - - - $ 47,137,472 $ 46,910,701 $ 59,358 $ 999,147 $ 7,219,364 $ 7,815,022 Total receipts $ 59,316,660 $ 58,405,206 $ 338,287 $ 1,224,818 $ 9,365,954 $ 10,003,021 Total cash available DISBURSEMENTS Remitted to school treasurer $ 47,202,365 $ 45,833,451 $ 337,665 $ 936,740 $ 7,402,961 $ 7,784,778 Collection fees 392,964 392,567 587 9,149 65,985 71,653 $ 47,595,329 $ 46,226,018 $ 338,252 $ 945,889 $ 7,468,946 $ 7,856,431 Total disbursements $ 11,721,331 $ 12,179,188 $ 35 $ 278,929 $ 1,897,008 $ 2,146,590 Ending cash balance, August 31

Buffalo County Receipts and Disbursements FYE 22 Gen Fund Building Fund Bond Fund 2022 2021 2022 2021 2022 2021 $ 11,854,254 $ 11,180,162 $ 271,476 $ 219,442 $ 2,089,229 $ 2,127,424 Beginning cash balance, September 1 RECEIPTS Tax collections $ 36,831,137 $ 37,070,513 $ 56,145 $ 863,592 $ 6,183,949 $ 6,768,418 Property tax credit 2,254,575 2,117,138 - 49,852 376,447 383,655 Homestead exemption 1,171,531 1,032,265 (61) 24,308 195,392 187,066 Public power district taxes 1,244,388 1,195,867 - 28,159 207,786 216,717 In-lieu 3,070 3,070 186 186 372 372 Pro-rate motor vehicle 112,002 100,759 911 2,262 19,251 18,801 Carline 25,038 31,212 - 735 4,182 5,657 Fines 483,850 394,780 - - - - Motor vehicle tax 3,543,454 3,586,117 - - - - $ 45,669,045 $ 45,531,721 $ 57,181 $ 969,094 $ 6,987,379 $ 7,580,686 Total receipts $ 57,523,299 $ 56,711,883 $ 328,657 $ 1,188,536 $ 9,076,608 $ 9,708,110 Total cash available DISBURSEMENTS Remitted to school treasurer $ 45,696,844 $ 44,476,863 $ 328,056 $ 908,187 $ 7,160,772 $ 7,549,378 Collection fees 380,288 380,766 566 8,873 63,845 69,503 $ 46,077,132 $ 44,857,629 $ 328,622 $ 917,060 $ 7,224,617 $ 7,618,881 Total disbursements $ 11,446,167 $ 11,854,254 $ 35 $ 271,476 $ 1,851,991 $ 2,089,229 Ending cash balance, August 31

Phelps County Receipts and Disbursements FYE 22 Gen Fund Building Fund Bond Fund 2022 2021 2022 2021 2022 2021 $ 64,941 $ 60,150 $ 1,526 $ 1,216 $ 11,745 $ 11,791 Beginning cash balance, September 1 RECEIPTS Tax collections $ 259,383 $ 234,766 $ 644 $ 5,453 $ 43,701 $ 42,913 Property tax credit 20,580 19,513 - 460 3,436 3,536 Pro-rate motor vehicle 630 601 5 14 109 112 Fines 85 129 - - - - Motor vehicle tax 5,716 5,052 - - - - $ 286,394 $ 260,061 $ 649 $ 5,927 $ 47,246 $ 46,561 Total receipts $ 351,335 $ 320,211 $ 2,175 $ 7,143 $ 58,991 $ 58,352 Total cash available DISBURSEMENTS Remitted to school treasurer $ 280,624 $ 252,922 $ 2,169 $ 5,562 $ 47,181 $ 46,178 Collection fees 2,594 2,348 6 55 437 429 $ 283,218 $ 255,270 $ 2,175 $ 5,617 $ 47,618 $ 46,607 Total disbursements $ 68,117 $ 64,941 $ - $ 1,526 $ 11,373 $ 11,745 Ending cash balance, August 31

Kearney County Receipts and Disbursements FYE 22 2022 2021 2022 2021 2022 2021 $ 257,789 $ 252,593 $ 5,927 $ 5,013 $ 45,616 $ 48,784 Beginning cash balance, September 1 RECEIPTS Tax collections Property tax credit Personal property tax credit Homestead exemption $ 1,008,174 $ 945,302 74,813 - 15,283 $ 1,521 $ 22,094 $ 169,263 12,492 $ 172,102 12,386 68,349 124 15,829 - - - 1,609 3 - 22 372 2,563 2,869 In-lieu Pro-rate motor vehicle 6 6 - 7 - - - - 2,492 2,119 48 421 396 Fines Motor vehicle tax Total receipts Total cash available 565 888 - - - - - - - - - 70,765 69,708 $ 1,172,098 $ 1,102,325 $ 1,528 $ 1,429,887 $ 1,354,918 $ 7,455 $ 24,126 $ 29,139 $ 184,739 $ 230,355 $ 187,775 $ 236,559 DISBURSEMENTS Remitted to school treasurer Collection fees Total disbursements $ 1,213,803 $ 1,087,676 $ 7,440 10,082 $ 1,223,885 $ 1,097,129 $ 7,455 $ 22,991 $ 195,008 $ 189,222 9,453 15 221 1,703 1,721 $ 23,212 $ 196,711 $ 190,943 $ 206,002 $ 257,789 $ - $ 5,927 $ 33,644 $ 45,616 Ending cash balance, August 31