2020-21 BUDGET HEARING PRESENTATION 28 September 2020 9/28/20 - PowerPoint PPT Presentation

2020-21 BUDGET HEARING PRESENTATION 28 September 2020 9/28/20 2020-21 Budget Presentation (28 sep 2020) 1

STRATEGIC FOCUS • Students : Personalized Learning è “Every Student, Every Time, All the Time” • Staff : Competitive Compensation • Financial : Sustainability/Stability 9/28/20 2020-21 Budget Presentation (28 sep 2020) 2

PRESENTATION OVERVIEW • Assumptions/Highlights • Students • Staff • Financial o Expense o Revenue • Taxes • Looking Ahead Ten Years 9/28/20 2020-21 Budget Presentation (28 sep 2020) 3

2020-21 BUDGET ASSUMPTIONS Enrollment Projections • 7210 Resident (Actual: 7,114) • 7370 Total (Actual: 7,273) $179 Increase in Per Pupil Funding 2.5% Increase in Property Values 2.0% Salary Increase for All Employee Groups “Rainy Day Fund” for Major Capital Projects • $8,039,400 Earmarked In Fund Balance to be spent in 2020-21 • $2,333,328 Deficit from use of fund balance for capital projects in 2019- 20 Budget 9/28/20 2020-21 Budget Presentation (28 sep 2020) 4

FINANCIAL HIGHLIGHTS (2020-21) • Stabilization of Health Care Expense • “Rainy Day Fund” è No Future Borrowing • Major Capital Projects o Tonawanda: New Gym o Both High Schools: New Track and Football Field o New Administration Building • COVID-19 Strategy • Tax Increase: 3.37% • Tax Rate Increase (Mill Rate): .82% 9/28/20 2020-21 Budget Presentation (28 sep 2020) 5

27 "BENCHMARK" DISTRICTS (S. E. WI) Cedarburg Muskego-Norway ELMBROOK New Berlin Franklin Oak Creek-Franklin Germantown Oconomowoc Greendale Pewaukee Greenfield Port Washington-Saukville Hamilton Racine Kenosha South Milwaukee Kettle Moraine Waukesha Menomonee Falls Waunakee Community Mequon-Thiensville Wauwatosa Middleton-Cross Plains West Allis-West Milwaukee Milwaukee Whitefish Bay Mukwonago 9/28/20 2020-21 Budget Presentation (28 sep 2020) 6

SOME HISTORY – ACT 10 (May 2011) Major Impact on Employees (80% of Budget) Before Act 10 After Act 10 (1993 Legislation) (2011 Legislation) Not Sustainable Sustainable Average Salary Increase 6% 2 - 3% Retiree Health Care Benefit Defined Benefit Defined Contribution Health Care Contribution 3% 6.8% (Employee) Retirement Contribution 0% 50% (Employee) 9/28/20 2020-21 Budget Presentation (28 sep 2020) 7

REVENUE vs INFLATION SINCE ACT 10 (2010-11) Cumulative Revenue Per Pupil Cumulative Inflation Gap 20% 17.2% 18% 16% 14% PERCENT CHANGE 11.8% 12% 10% 8% 5.5% 6% 4% 2% 0% 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 SCHOOL YEAR 9/28/20 2020-21 Budget Presentation (28 sep 2020) 8

STRATEGIC FOCUS – STUDENTS “Every Student, Every Time, All the Time” • Student Health (COVID-19) o In-person o On-line – “Virtual” Learning • Tuition Paid Preschool (4K) • Class Size • College and Career Readiness o LAUNCH • Equitable Access and Inclusion • Facilities o Tonawanda Gym o High Schools - Football Field and Track 9/28/20 2020-21 Budget Presentation (28 sep 2020) 9

STUDENT HEALTH: COVID-19 RESPONSE • 2019-20 Non-essential Spending Freeze • Potential Funds • Potential Uses • Spending to Date 9/28/20 2020-21 Budget Presentation (28 sep 2020) 10

2019-20 NON-ESSENTIAL SPENDING FREEZE Item Amount Utilities $122,000 Substitute Teachers $309,000 Transportation $95,000 Unit Budget $900,000 Total Designated Fund Balance $1,426,000 9/28/20 2020-21 Budget Presentation (28 sep 2020) 11

2020-21 COVID-19 POTENTIAL FUNDS Item Amount 2019-20 Spending Freeze $1,426,000 Innovation Funds $512,000 Capital Project Set Aside $2,600,000 5% District Office Dept Budgets $171,000 Schools Budget Carryover $260,000 Career Promotion Adjustment $110,000 Scorecard Bonus $225,000 5 FTE Contingency Positions $427,000 Total $5,731,000 % of Total Budget 4.9% 9/28/20 2020-21 Budget Presentation (28 sep 2020) 12

2020-21 COVID-19 EXPENSES (YTD) Item Amount Staffing $535,308 COVID Protection $1,053,644 Infrastructure Technology $116,740 Classroom Technology $393,950 Classroom Materials $58,500 Miscellaneous $81,962 Total $2,240,104 % of Total Budget 2.3% 9/28/20 2020-21 Budget Presentation (28 sep 2020) 13

ELEMENTARY SCHOOL CLASS SIZE HISTORY Brookfield Elementary Burleigh Dixon Swanson Tonawanda 28 27 Maximum Average Class Size = 26.3 26 25 AVERAGE CLASS SIZE 24 23 22 21 20 19 18 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 (in- person) SCHOOL YEAR 9/28/20 2020-21 Budget Presentation (28 sep 2020) 14

IN-SCHOOL vs ON-LINE ENROLLMENT (2020-21) In-School Virtual Elementary 69.5% 30.5% Middle School 70.6% 29.4% High School 76.5% 23.5% 9/28/20 2020-21 Budget Presentation (28 sep 2020) 15

FEE-BASED PRESCHOOL 2020-21 2018-19 2019-20 Preliminary Actual Actual Budget Enrollment 86 106 100 Revenue (1) $ 356,743 $ 230,197 $ 352,800 Expenditures $ 203,781 $ 226,131 $ 247,742 Surplus/Deficit (2) $ 152,962 $ 4,066 $ 105,058 9/28/20 2020-21 Budget Presentation (28 sep 2020) 16

LAUNCH ENROLLMENT HISTORY Elmbrook School District 2017-18 2018-19 2019-20 2020-21 Global Business 31 26 41 60 Business Analytics 30 42 23 29 Future Teachers 21 16 37 34 Engineering Foundations n/a 23 38 32 IT Foundations n/a 16 10 23 Media Solutions n/a 31 40 34 Medicine & Healthcare n/a n/a 114 79 Bioscience/Biomedical Solutions n/a n/a 23 24 Total 82 154 326 315 Wauwatosa School District Advanced Manufacturing (1) n/a n/a 16 14 Hospitality Innovation (1) n/a n/a 27 16 Grand Total 82 154 369 345 9/28/20 2020-21 Budget Presentation (28 sep 2020) 17

LAUNCH FINANCIALS EXPENSE 2016-17 2017-18 2018-19 2019-20 2020-21 Facilities (1) (2) $ 195,000 $ 195,000 $ 387,000 $300,000 $0 Curriculum $ 21,000 $ 21,000 $21,000 $11,000 Teacher Supplies $ 25,000 $ 25,000 $25,000 $35,000 Technology $ 100,000 $30,000 $30,000 Rent/Utilities $ 37,000 $ 38,000 $130,000 $130,000 _________ Endowment (EEF) $ 50,000 $ 50,000 $60,000 $80,000 Total $ 195,000 $ 278,000 $ 571,000 $506,000 $286,000 (1) Includes $387,000 for FAB and Media labs at Brookfield Central (2018-19) (2) Includes $150,000 for Health Care Innovation Lab at Brookfield East (2019-20) REVENUE 2016-17 2017-18 2018-19 2019-20 2020-21 Elmbrook School District $ 195,000 $ 241,000 $ 495,000 $345,000 $195,000 Other Sources (3) $ 100,000 $ 185,000 $231,000 $138,000 Total (4) $195,000 $341,000 $680,000 $576,000 $333,000 (3) Includes Project Partnerships, Other School Districts, Grants and Other Gifts (4) Surplus creates endowment toward future needs 9/28/20 2020-21 Budget Presentation (28 sep 2020) 18

DRONE VIDEO 9/28/20 2020-21 Budget Presentation (28 sep 2020) 19

BENCHMARK PERCENT INSTRUCTION EXPENSE (2018-19) (27 S.E. WI DISTRICTS) 70% 60% PERCENT INSTRUCTION 50% 40% 30% 20% 10% 0% e e y K o a n a c n l l y g s e e e d n e c a e n e e v P l l e a g s h i a r e l e w n o h k n e O o i l l i a l l k l l o b u a e k B s k s w k i k w M r a t u i s i k d O v i l o s b F o a e c a n t P n u u f e u i n h a r s o a R a o n t r B n m n r a k o a o e a n o . a w n S n R e s r a e m W B u u w e r e w w w - C N e a M w e i a i F d f h e a a M u K l n o H k i m r e k - - - e l - l e h r W e W a s n i s i G k o o n t u n C P M G e M L a T N W r i i e o g m o a l h E M e l W - t l e e r t n c A W h G t o F e k O r o e t C l . t s n u K r d u W u e o k o d q M M a P S i e M O M SCHOOL DISTRICT 9/28/20 2020-21 Budget Presentation (28 sep 2020) 20

NON-RESIDENT ENROLLMENT (2000-2021) OPEN ENROLLMENT CHAPTER 220 TOTAL 14% 12.8% 12% No Additional Open Enrollment 10% PERCENT ENROLLED 8% 6% 4% 2.3% No Additional 2% Chapter 220 S 0% 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 9 0 ) 8 t 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 2 1 s - - - - - - - - - - - - - - - - - - - e 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 - 8 9 ( 7 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 0 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 - 0 2 0 2 SCHOOL YEAR 9/28/20 2020-21 Budget Presentation (28 sep 2020) 21

K-12 RESIDENT ENROLLMENT HISTORY (2000-2021) 7200 7114 7040 7000 End Open 6800 Enrollment 6600 ENROLLMENT 6400 6200 6238 6000 End Chapter 220 5800 5600 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 9 0 ) 8 t 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 2 1 s - - - - - - - - - - - - - - - - - - - e 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 - 8 9 ( 7 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 0 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 - 0 2 0 2 SCHOOL YEAR 9/28/20 2020-21 Budget Presentation (28 sep 2020) 22