Winship-Robbins School District 9k 2024-2025 Adopted Budget Report

Winship-Robbins School District 9k= 9k= 2024-2025 Adopted BUDGET REPORT Dawn Carl Superintendent/Principal

Winship-Robbins Elementary School District TABLE OF CONTENTS 2024-25 Adopted Budget Report Budget Introduction Page 3 General Fund Revenue Assumptions Page 4 State Priorities Page 5 General Fund Revenues Pages 6 - 7 General Fund Expenditures Pages 8 - 10 General Fund Balance Page 11 Revenues & Transfers In Versus Expenditures & Transfers Out Page 12 Other Funds Page 13 Multi-Year Projection Pages 14 - 15 2 Enrollment- ADA Trend Page 16

Winship-Robbins Elementary School District INTRODUCTION 2024-2025 Adopted Budget Report The County Office, under AB1200, requires districts to document and include written budget assumptions in the budget package submitted for approval to the district Board of Trustees. Each district should advise the Board, by way of budget documents, accompanied by a brief narrative, of the financial condition of the district. This report will provide the required information for the Board to certify the district s ability to meet its financial obligations. The Adopted Budget Report is presented by fund and major object account classification, reflecting 2023-2024 Estimated Actuals in columns A-C and the Proposed 2024-2025 Budget in columns D- F. The final column reflects the percentage of variance between the 2023-2024 Estimated Actuals and the proposed 2024-2025 Budget. This report contains information and estimates that reflect the information contained in the Governor s May Revision State Budget proposal. 3

Winship-Robbins Elementary School District General Fund Revenue Assumptions 2024-2025 Adopted Budget Report Local Control Funding Formula Based on 3-Prior Year Average ADA of 99.34 for 24/25 Property Taxes = $1,087,373 $1,046,235 In-Lieu = $41,138 State Aid = $1,041,767 Other State and Federal Funding Unrestricted Lottery = $177 per Annual ADA Restricted Lottery = $72 per Annual ADA Federal No Child Left Behind (Title I $23,582 & Title II $3,388) REAP funding is projected at $17,030 4

Eight State Priorities 2024-2025 ADOPTED BUDGET REPORT 5 Schools Services of California

Winship-Robbins Elementary School District GENERAL FUND REVENUE SOURCES 2024-2025 Adopted Budget Report The largest part of the revenue (47%) comes from Local Control Funding and is to be aligned to meet the eight state priorities. These priorities are on the previous slide. $1,476,461 $154,000 $510,390 $999,510 $3,140,361 LCFF Sources Federal Revenue Other State Revenue Other Local Revenue TOTAL REVENUE The district will continue to receive federal funds for specific purposes and must continue to follow federal regulations. Federal funds consist of Title I, Title II, Child Nutrition, and REAP. Other Local Revenue 32% Other state funds consist of Mandated Costs, Lottery, Expanded Learning Opportunity Program (ELOP), Child Nutrition, Prop 28, Special Education Mental Health, Special Education Early Intervention Preschool, and California Community Schools Partnership Program (CCSPP). LCFF Sources 47% Other State Revenue 16% Federal Revenue 5% 6 Local resources include leases, interest, donations, local grants, and charter fiscal oversight fees.

Winship-Robbins Elementary School District GENERAL FUND REVENUE SOURCES 2024-2025 Adopted Budget Report Local Control Funding Formula $1,476,461 This budget source is based on the 3-Prior Year Average ADA of 99.34 for 24/25. The LCFF calculator reflects a 1.07% COLA. Federal Revenues $154,000 This revenue source includes Title I, Title II, Child Nutrition and REAP. The $33,813 reduction in revenue is due to removal of carryover for REAP, Title I, and Title II. Other State Revenues $510,390 This revenue includes Unrestricted and Restricted Lottery, Mandated Costs, ELOP, Child Nutrition, Prop 28, Special Education Mental Health, Special Education Early Intervention Preschool and CCSPP. The $84,549 net increase in revenue is due to the addition of CCSPP revenue and the removal of one-time UPK Planning and Implementation, CalSHAPE grant funds and Lottery carryover. Other Local Revenue $999,510 This revenue includes Interest, Rental Income, and Charter Fiscal Oversight revenue. The $207,980 decrease in revenue is due to the removal of Local Revenue Reimbursements from the County Office, Preschool fees, and Medi-Cal Mini Grant funds. 7

Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES 2024-2025 Adopted Budget Report $ $ $ $ $ $ $ $ 834,181 709,997 610,227 173,835 761,960 10,000 44,676 3,144,875 Certificated Salaries Classified Salaries Employee Benefits Books and Supplies Services and Other Operating Expenditures Capital Expenditures Other Outgo TOTAL EXPENDITURES Salaries and benefits represent 69% of the District s total budget. Capital Expenditures 0% Other Outgo 1% Certificated Salaries 27% Services & Operations 24% Books and Supplies 6% Classified Salaries 23% 8 Employee Benefits 19%

Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES 2024-2025 Adopted Budget Report CERTIFICATED SALARIES $834,181 Salary projections are based on 9 certificated FTE; and 1 management FTE, (.7 FTE Principal; .3 FTE Superintendent). The expenditure has an increase of $68,593 due to the addition of 1 certificated FTE and step and column increases. CLASSIFIED SALARIES $709,997 Salary projections are based on 13.1 FTEs and known staffing needs, including extra-duty and overtime. The expenditure has an increase of $65,537 due to the addition of 0.97 classified FTE, step and column increases and an increase in days for the new Community Liaison position filled mid-year of 23/24. EMPLOYEE BENEFITS $610,227 Benefits are based on projections that reflect the changes in the above salary expenditures. 24-25 STRS rate is 19.10% & 24-25 PERS rate is 27.05%. The increase of $61,235 mainly due to changes listed in the above salary expenditures along with the PERS rate increase from 26.68% in 23-24 to 27.05% in 24-25. BOOKS AND SUPPLIES $173,835 Projected instructional materials and supplies expenses include core and supplemental instructional materials, custodial and maintenance supplies, and technology related expenditures. This expenditure is reduced by $55,136 due to the removal expenditures related to one-time funds for UPK P&I & AMIM. Additionally, carryover for Lottery and REAP was removed. SERVICES, OTHER OPERATING EXPENSES $761,960 Projected services and other operating expenses include professional development for classroom staff, classroom on-line instructional and intervention programs, Expanded Learning Opportunity Program services, maintenance, custodial repair, nutrition, drinking water delivery, and utilities. This expenditure has a decrease of $107,328 primarily due to the removal of one-time joint use lease expenditure for the community hall parking lot and reduction in supplemental and concentration related services. 9

Winship-Robbins Elementary School District GENERAL FUND EXPENDITURES 2024-2025 Adopted Budget Report CAPITAL OUTLAY $10,000 The $549,039 decrease is due the removal one-time equipment purchases along with completion of tennis court, marquee, and fencing projects in 23/24. OTHER OUTGO $44,676 The increase of $36,748 is directly related to the increase in Special Education Excess Costs. INTERFUND TRANSFERS IN/OUT $0 No change. CONTRIBUTIONS TO RESTRICTED PROGRAMS $354,107 Contributions to restricted programs include contributions to Child Nutrition, Special Education, Routine Restricted Maintenance, California Community School Partnership Program and Preschool. 10

Winship-Robbins Elementary School District GENERAL FUND BALANCE 2024-2025 Adopted Budget Report The estimated ending balance for the 2024-2025 year is $3,493,939. Of this amount, $157,244 has been designated for economic uncertainties as required by the State of California. Fiscal Year Unrestricted 2020-21 2,616,596 2021-22 3,016,538 2022-23 3,393,757 2023-24 Estimated 3,230,610 Restricted 79,366 104,735 345,925 267,844 Total 2,695,962 3,121,273 3,739,682 3,498,454 2024-25 Projected 3,290,699 203,240 3,493,939 3,400,000 3,200,000 3,000,000 2,800,000 2,600,000 2,400,000 2,200,000 2,000,000 1,800,000 1,600,000 Unrestricted 1,400,000 1,200,000 Restricted 1,000,000 800,000 600,000 400,000 11 200,000 -

Winship-Robbins Elementary School District REVENUES & TRANSFERS IN vs. EXPENDITURES & TRANSFERS OUT 2024-2025 Adopted Budget Report Revenues & Transfers In 2,259,998 2,886,036 3,341,455 3,383,038 3,140,361 Expenditures & Transfers Out 1,984,919 2,460,701 2,723,046 3,624,266 3,144,876 Fiscal Year 2020-21 2021-22 2022-23 2023-24 Estimated 2024-25 Projected 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 - 2020-21 2021-22 2022-23 2023-24 Estimated 2024-25 Projected 12 Revenues & Transfers In Expenditures & Transfers Out

Winship-Robbins Elementary School District OTHER FUNDS 2024-2025 Adopted Budget Report Student Activities Fund 2024-2025 ending fund balance is projected to be $1,329. Child Development Fund 2024-2025 ending fund balance is projected to be $3,883. Deferred Maintenance Fund 2024-2025 ending fund balance is projected to be $20,227. Special Reserve Fund - 2024-2025 ending fund balance is projected to be $427,201. Capital Facilities Fund (Developer Fees) - 2024-2025 ending fund balance is projected to be $13,684. County Schools Facilities Fund - 2024-2025 ending fund balance is projected to be $0 13

Winship-Robbins Elementary School District MULTI-YEAR PROJECTION (MYP) ASSUMPTIONS 2024-2025 Adopted Budget Report Winship-Robbins Local Control Funding for the future two years has been calculated using Current Year ADA of 97.76 in 25/26 and 97.76 in 26/27. No changes in Federal ,State, and Local revenues as all one-time funds were removed in 23/24. Expenditure adjustments are as follows: Certificated Increase in 25/26 due to the addition of longevity stipends for 3 eligible certificated staff Step & Column increases. Step and Column increase are projected for 26/27. Step & Column increases are projected for 25/26 & 26/27. Classified Benefits Increased to cover the changes listed above along with increases in PERS in 25/26 & 26/27. STRS rates are projected to be 19.10% in 25/26 & 26/27. PERS rates are projected to be 27.60% and 28.00% in 25/26 & 26/27, respectively. Decreased supplies related to one-time AMIM funds and removed one-time curriculum expenditures related to restricted Lottery While applying a CPI rate of 2.86% to unrestricted supplies in 25/26. Decreased supplies related to one-time Educator Effectiveness Block Grant funds while applying a CPI rate of 2.87% to Unrestricted supplies and kept restricted supplies flat in 26/27. Supplies Services Increased services in 25/26 by applied CPI rate of 2.86% along with the removal of Title II related service. Increased services in 26/27 by applied CPI rate of 2.87% and removed services related to one-time Educator Effectiveness Block Grant funds. No adjustments. Capital Outlay Other Outgo Transfers-Out No adjustments. 14 No adjustments. Contributions Contribution to Routine Restrict Maintenance; contribution to balance special education; contribution to balance child nutrition services; contribution to balance Preschool; and contribution to California Community Schools Partnership Program by required 1/3 match requirement. Other Sources/Uses No adjustments.

2024-25 BUDGET MULTI-YEAR PROJECTION (MYP) Winship-Robbins Elementary School District Projected Increase/ (Decrease) Projected Increase/ (Decrease) PROJECTED 2024/25 PROJECTED 2025/26 PROJECTED 2026/27 Funded ADA Includes County Operated ADA ADA 99.34 ADA 97.76 ADA 97.76 Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total REVENUES 1) Local Control Funding 2) Federal Revenue 3) Other State Resources 4) Other Local Revenue TOTAL REVENUES EXPENDITURES 1) Certificated 2) Classified 3) Employee Benefits 4) Books & Supplies 5) Services, Other Operating 6) Capital Outlay 7) Other Outgo 8) Restricted BB not budgeted 9) Direct Support/Indirect TOTAL EXPENDITURES EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES 1,476,461 0 1,476,461 154,000 510,390 999,510 3,140,361 0.54% 0.00% 0.00% 0.00% 1,484,439 0 1,484,439 154,000 510,390 999,510 3,148,339 3.04% 0.00% 0.00% 0.00% 1,529,608 0 1,529,608 154,000 510,390 999,510 3,193,508 0 154,000 490,138 0 154,000 490,138 0 154,000 490,138 20,252 999,510 2,496,223 20,252 999,510 2,504,201 20,252 999,510 2,549,370 0 0 0 644,138 644,138 644,138 731,391 419,059 380,428 114,330 451,423 10,000 (24,604) 102,790 290,938 229,799 59,505 310,537 834,181 709,997 610,227 173,835 761,960 10,000 44,676 2.39% 2.48% 3.62% -18.49% 2.70% 0 0.00% 749,552 430,147 412,585 114,102 464,334 10,000 (24,558) 104,582 297,451 219,762 27,595 318,233 854,134 727,599 632,347 141,697 782,567 10,000 44,676 1.70% 2.54% -2.63% -1.21% 1.89% 0 0.00% 822,879 441,970 414,454 116,901 477,660 10,000 (24,304) 45,808 304,127 201,278 23,080 319,718 868,687 746,097 615,731 139,982 797,379 10,000 44,676 0 0 0 69,280 69,234 68,980 0 0 0 0 0 0 2,082,027 1,062,849 3,144,876 2,156,162 1,036,857 3,193,019 2,259,560 962,991 3,222,552 414,196 (418,711) (4,515) 348,039 (392,719) (44,680) 289,810 (318,853) (29,044) OTHER FINANCING SOURCES 1) Interfund Transfers a) Transfers In b) Transfers Out 2) Other Sources/Uses a) Sources b) Uses/Long Term Debt 3) Contrib to Restricted TOTAL OTHER SOURCES NET INCREASE (DECREASE) IN FUND BALANCE 0 0 0 0 0 0 0 (354,107) (354,107) 354,107 354,107 0 0 (364,488) (364,488) 364,488 364,488 0 0 (373,795) (373,795) 373,795 373,795 0 0 60,089 (64,604) (4,515) (16,449) (28,231) (44,680) (83,985) 54,942 (29,044) BEGINNING BALANCE Restatement ESTIMATED ENDING BALANCE 3,230,610 267,844 3,498,454 3,290,699 203,240 3,493,939 3,274,250 175,009 3,449,259 0 0 3,290,699 203,240 3,493,939 3,274,250 175,009 3,449,259 3,190,265 229,951 3,420,215 COMPONENTS OF ENDING FUND BALANCE Reserved for Economic Uncertainties $ 157,244 $ 159,651 $ 161,128

Winship-Robbins Elementary School District Enrollment ADA TRENDS 2024-2025 Adopted Budget Report % of YEAR 2020/21 2021/22 2022/23 Enrollment P2 ADA Enrollment 95.44% 94.22% 92.40% 93.59% 94.00% 119 113 106 100 104 114 106 98 94 98 2023/24 Estimated 2024/25 Projected 140 120 100 80 60 40 20 0 2023/24 Estimated 2024/25 Projected 2020/21 2021/22 2022/23 Enrollment 119 113 106 100 104 16 P2 ADA 114 106 98 94 98 *For first 4 years, CBEDS enrollment used. For the current year, projected enrollment used.