Quick Facks Version Budget 2009-10

8/14/2019 Quick Facks Version Budget 2009-10

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TABLE OF CONTENTS i

Table of Contents

Executive Summary ......................................................................................................................... 1

Chapter 41 Wealth Equalization .................................................................................................... 2What is a Chapter 41 District?...................................................................................................... 3Chapter 41 Wealth Equalization (Graph) ..................................................................................... 4

Debt Service Fund............................................................................................................................ 5Five Year Summary of Revenues & Expenditures ....................................................................... 6Debt Service Revenue Sources (Graph) ....................................................................................... 7Debt Service Payments to General Fund Expenditures (Graph) .................................................. 8Debt Retirement Summary (Chart)............................................................................................... 9Debt Service Fund Balance Trend (Graph) ..................................................................................10Quick Bonded Debt Facts .............................................................................................................11

Food Service Fund ...........................................................................................................................12Five Year Summary of Revenues & Expenditures.......................................................................13Food Service Revenue Sources (Graph) .......................................................................................14Food Service Expenditures by Major Object (Graph) ..................................................................15

Continued on next page


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TABLE OF CONTENTS ii

Table of Contents continued

General Fund....................................................................................................................................16Five Year Summary of Revenues & Expenditures.......................................................................17General Fund Revenue Source Trends (Graph)............................................................................18General Fund Expenditures by Major Object (Graph) .................................................................19Expenditures by Major Functional Category (Graph) ..................................................................20General Fund Fixed Costs (Chart) ................................................................................................21General Fund-Fund Balance & Percentage of Actual Expenditures (Graph)...............................22Budget Percentage Increase (Decrease) Over Time Including Chapter 41 & TIF (Graph).......23Budget Percentage Increase (Decrease) Over Time Excluding Chapter 41 & TIF (Graph) .....24

Staff Data ..........................................................................................................................................25Staff Average Salaries (Chart) .....................................................................................................26Full-Time Staff Counts (Chart).....................................................................................................27

General Fund Payroll by Major Object (Chart) ............................................................................28New Hire Schedule (Chart)...........................................................................................................29Personnel by Ethnicity & Set (Chart) ...........................................................................................30Teachers by Highest Degree Held (Chart)....................................................................................30Teachers by Years of Experience (Chart).....................................................................................30Teacher/Pupil Ratios, Average Experience of Teachers, Average Experience of Teachers in the

District (Chart) ........................................................................................................................30

Continued on next page


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TABLE OF CONTENTS iii

Table of Contents continued

Student Information ........................................................................................................................31Student Enrollment (Graph)..........................................................................................................32Students Economically Disadvantaged (Graph) ...........................................................................33Ethnic Distribution (Graph) .........................................................................................................34

Tax Values & Tax Rates..................................................................................................................35Tax Value Trend (Graph)...................................................................................................................36

Tax Value and Percentage Change (Graph)..................................................................................37Current Tax Revenue Calculation (Chart) ....................................................................................38Combined Property Tax Rate Calculation Worksheet (Chart) .....................................................38Impact of Budget on Selected Taxpayers (Chart).........................................................................39Comparison of Tax Rates (Chart) .................................................................................................39Percent of Tax Levy Collected (Graph)........................................................................................40

Acronyms & Abbreviations ............................................................................................................41


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EXECUTIVE SUMMARY 1

EXECUTIVE SUMMARYFor 2009-2010 Budget

QUICK FACTS VERSION

The following document represents a Quick Facts version of the financial plan for theCarrollton-Farmers Branch Independent School District for the 2009-2010 fiscal year.Interested parties wanting more detail may request our complete 2009-2010 Budget Bookwhich is in a format that has, in the past, received awards from both the GovernmentalFinance Officers Association and the Association of Business Officials International forDistinguished Budget Presentation.

The primary purpose of this booklet is to provide budget information regarding the 2009-2010 Budget in a quick-to-read format, which utilizes graphs and charts comparingprior year information to the 2009-2010 budget.

Contact Information:Mark Hyatt, CPA Bonnie Halsey, CPA/RTSBAAssistant Superintendent Support Services Executive Director of Finance(972) 968-6104 (972) [email protected] [email protected]

Thank you for your interest in the Carrollton-Farmers Branch ISD 2009-2010 budget.

Mark Hyatt and Bonnie Halsey


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CHAPTER 41 WEALTH EQUALIZATION 2


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What is a Chapter 41 District?

In the past, the District was defined by the state as high property wealth. Resources were recovered forthe purpose of sharing them with low-wealth districts.

House Bill 3646 changed the equalized wealth level to $476,500 (was $374,200 under HB 1) in propertyvalue per student in weighted average daily attendance for up to $1.06 in General Fund tax revenue.Pennies above $1.06 in General Fund tax revenue have an equalized wealth level of $319,500.

Calculation uses:Prior years property value of the district (as certified by the Comptroller).

The count of students in weighted average daily attendance (WADA) (current year estimate).

Wealth per Student = Districts Prior Year Tax Base/Chapter 41 WADA Current Year.

C-FB ISDs wealth for 2009-2010 equals $439,427. Since this is below the equalized wealth level andthe District is at $1.04 General Fund tax rate, there will not be a Chapter 41 payment in 2009-2010.This will be the first year since 1993-1994 that the district has not had a Chapter 41 payment.


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Chapter 41 Wealth Equalization*Estimated

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 *2008-09 *2009-10$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 *2008-09 *2009-10

$44,953,066 $50,255,412 $53,992,043 $48,764,272 $41,232,500 $35,669,887 $27,662,926 $12,636,919 $19,653,455 $0Amount


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DEBT SERVICE 5


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DEBT SERVICE 6

Carrollton-Farmers Branch ISD

Debt Service Fund

Five Year Summary of Revenues and Expenditures

Beginning Beginning

Audited Audited Audited Budget Budget Increase % %

2005-06 2006-07 2007-08 2008-09 2009-10 (Decrease) Change Of Total

Revenues

Local & Intermediate

Tax Revenues $40,625,258 $44,218,476 $46,696,507 $48,152,565 $44,162,056 ($3,990,509) -8.29% 99.77%

Interest Income $387,817 $494,474 $384,206 $370,000 $100,300 ($269,700) -72.89% 0.23%

Total Revenue $41,013,075 $44,712,950 $47,080,712 $48,522,565 $44,262,356 ($4,260,209) -8.78% 100.00%

Expenditures

71 Debt Services

Principal $22,695,230 $18,656,322 $23,667,961 $28,648,711 $27,060,000 ($1,588,711) -5.55% 61.14%

Interest $18,300,959 $23,349,859 $23,177,464 $19,867,854 $17,196,356 ($2,671,498) -13.45% 38.85%

Issuance Costs & Fees $3,650 $485,611 $74,019 $6,000 $6,000 $0 0.00% 0.01%

Total Expenditures $40,999,839 $42,491,792 $46,919,444 $48,522,565 $44,262,356 ($4,260,209) -8.78% 100.00%

Other Sources & Uses

Sale of Bonds $0 $60,775,000 $27,435,000 $0 $0 $0 0.00% 0.00%

Operating Transfers In/Misc Non-Rev $352,733 $1,160,684 $100,560 $0 $0 $0 0.00% 0.00%

Premium or Discount on Issuance of Bonds $0 $2,048,029 $1,097,708 $0 $0 $0 0.00% 0.00%

Other (Uses) $0 ($64,285,253) $0 $0 $0 $0 0.00% 0.00%

Payment to Bond Refunding Escrow Agent $0 $0 ($28,913,368) $0 $0 $0 0.00% 0.00%

Net Other Sources & Uses $352,733 ($301,540) ($280,100) $0 $0 $0 0.00% 0.00%

Estimated Change in Fund Balance $365,969 $1,919,618 ($118,832) $0 $0 $0

Estimated Fund Balance 9/1 $696,204 $1,062,173 $2,981,791 $2,862,959 $2,862,959 $0

Estimated Year End Adjustment

Estimated Fund Balance 8/31 $1,062,173 $2,981,791 $2,862,959 $2,862,959 $2,862,959 $0


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DEBT SERVICE 7

Debt Service Fund

Revenue Sources (*budget)

$25,730,176

$386,169

$29,669,470

$169,590

$29,670,034

$96,608

$30,124,778

$78,474

$35,097,971

$201,993

$40,625,258

$387,817

$44,218,476

$494,474

$46,696,507

$384,206

$48,274,208

$73,212

$44,162,056

$100,300

Tax Revenue

Interest Income

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09*

2009-10*


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DEBT SERVICE 8

DEBT SERVICE PAYMENTS TOGeneral Fund Expenditures

*Budget

2001

2002

2003

2004

2005

2006

2007

2008

*2009

*2010

$0

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

$300,000,000GF Expenditures

DS Expenditures


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DEBT SERVICE 9

Carrollton-Farmers Branch ISDDebt Service Fund

Debt Retirement Summary

Fiscal Year PercentEnded 8/31 Principal Interest Total Retired

2010 27,060,000$ 17,196,356$ 44,256,356$ 7.07%

2011 26,135,000 15,959,147 42,094,147 6.83%2012 25,990,000 14,769,963 40,759,963 6.79%2013 25,570,000 13,618,053 39,188,053 6.68%2014 25,685,000 12,434,044 38,119,044 6.71%2015 26,520,000 11,212,203 37,732,203 6.93%

2016 27,855,000 9,939,956 37,794,956 7.28%2017 29,255,000 8,604,006 37,859,006 7.65%

2018 21,770,000 7,414,850 29,184,850 5.69%2019 22,835,000 6,382,913 29,217,913 5.97%2020 18,370,000 5,410,838 23,780,838 4.80%

2021 14,645,000 4,637,513 19,282,513 3.83%2022 9,460,000 4,077,719 13,537,719 2.47%2023 9,920,000 3,615,928 13,535,928 2.59%2024 10,405,000 3,127,909 13,532,909 2.72%2025 10,920,000 2,617,850 13,537,850 2.85%

2026 7,555,000 2,181,266 9,736,266 1.97%2027 7,930,000 1,817,059 9,747,059 2.07%2028 8,320,000 1,436,278 9,756,278 2.17%2029 8,730,000 1,039,341 9,769,341 2.28%

2030 5,865,000 696,806 6,561,806 1.53%2031 6,160,000 412,138 6,572,138 1.61%2032 4,065,000 171,191 4,236,191 1.06%2033 1,635,000 37,809 1,672,809 0.43%

Totals 382,655,000$ 148,811,135$ 531,466,135$ 100.00%


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DEBT SERVICE 10

DEBT SERVICE FUND

BALANCE TREND (*estimated)

$2,242,921

$2,202,602

$1,485,405

$910,710

$696,204

$1,062,173

$2,981,791

$2,862,959

$2,687,814

$2,687,814

2000-01

2001-02

2002-03

2003-04

2004-052005-06

2006-07

2007-08

*2008-09

*2009-10

$0

$50

0,000

$1,000,0

00

$1,500,0

00

$2,000,0

00

$2,500,0

00

$3,000,0

00

$3,500,0

00


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DEBT SERVICE 11

Quick Bonded Debt Facts

Outstanding Bonded Debt: $355,595,000

Bond Rate (Permanent School Fund Guaranteed): Aaa Moodys Investor Service;

AAA Standard & Poors Corp.

Bond Rate (without the Permanent School Fund Guarantee): Aa2 Moodys InvestorService; AA Standard & Poors Corp.

Authorized but Unissued School Building Bonds: $70,865,000


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FOOD SERVICE FUND 12


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Food Service Fund

Five Year Summary of Revenues and Expenditures

Beginning Beginning



Revenues

Local & Intermediate Revenue $3,180,398 $3,045,184 $3,278,092 $2,844,100 $2,546,330 (297,770) -10.47% 25.07%

State Revenue $75,996 $76,981 $79,522 $85,000 $80,091 (4,909) -5.78% 0.79%

Federal Revenue $5,922,740 $6,292,642 $7,327,118 $7,651,500 $7,529,721 (121,779) -1.59% 74.14%

Total Revenue $9,179,134 $9,414,807 $10,684,732 $10,580,600 $10,156,142 (424,458) -4.01% 100.00%

Expenditures

35 Food Service $9,670,772 $9,899,751 $11,067,175 $10,580,600 $10,156,142 (424,458) -4.01% 100.00%

Total Expenditures $9,670,772 $9,899,751 $11,067,175 $10,580,600 $10,156,142 (424,458) -4.01% 100.00%


Operating Transfers In/Misc Non-Rev $0 $0 $6,716 $0 $0 $0

Net Other Sources & Uses $0 $0 $6,716 $0 $0 $0

Estimated Change in Fund Balance ($491,638) ($484,944) ($375,727) $0 $0 $0


Estimated Year End Adjustment $0 $0 $0



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FOOD SERVICE REVENUESOURCES

$3,291,541

$79,537

$4,463,015

$3,257,950

$80,666

$4,902,360

$3,021,409

$79,473

$5,499,545

$3,180,398

$75,996

$5,922,740

$3,045,184

$76,981

$6,292,642

$3,278,092

$79,522

$7,327,118

$2,844,100

$85,000

$7,651,500

$2,546,330

$80,091

$7,529,721

Local&

Inter

mediateR

evenue

StateRe

venue

FederalRev

enue

$0

$2,000,0

00

$4,000,0

00

$6,000,0

00

$8,000,0

00

$10,0

00,000

2002-03

2003-04

2004-05

2005-06

2006-072007-08

2008-09*

2009-10*

*Budget


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FOOD SERVICE FUND

EXPENDITURES BY MAJOR OBJECTPayroll

Purchased Services

Supplies & Materials

Other Operating

$0

$1,00

0,000

$2,00

0,000

$3,00

0,000

$4,00

0,000

$5,000,0

00

Payroll Purchased Services Supplies & Materials Other Operating

$4,735,216 $983,000 $4,412,926 $25,000

46.62% 9.68% 43.45% 0.25%

Budget

% of Budget


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GENERAL FUND 16


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GENERAL FUND 17

General Fund

Five Year Summary of R evenues and Expenditures

B egin ning Beg inn in g



Estimated Revenues

LOCAL AND INTERMEDIATE

Tax Rev en ue s $ 18 7,3 94 ,1 00 $ 180 ,0 32,9 68 $1 49,1 05 ,0 35 $ 15 5, 84 6,7 8 9 $ 15 1,9 60 ,5 35 ($3,886,254) -2.49% 71.51%

Other Local $5,580,545 $6,596,633 $4,721,748 $4,130,64 4 $2,060,071 ($2,070,573) -50.13% 0.97%

STATE

Per Capita and other state revenue $12,405,575 $29,525,407 ($26,322,213) $55,737,390 $48,604,256 ($7,133,134) -12.80% 22.87%

On-b eh alf R etire me nt P ay me nt $ 7,1 50 ,2 38 $7 ,1 90,6 25 $ 91 ,9 46 ,9 69 $ 9, 05 2,3 6 3 $ 9,6 65 ,2 56 $ 61 2, 89 3 6 .7 7% 4 .55 %

FEDERAL

Direct $1,098,375 $335,672 $193,196 $360,00 0 $200,000 ($160,000) -44.44% 0.09%

Total Estimated Revenue $213,628,834 $223,681,305 $219,644,735 $225,127,186 $212,490,118 ($12,637,068) -5.61% 100.00%

Appropriated Expenditures

11 I nst ruct ion $100,5 76, 25 1 $1 07, 94 6,245 $12 1,054 ,616 $121, 546,54 3 $124,007, 850 $2,461 ,307 2. 02% 56.19%

1 2 I nst ru ct io na l Re so ur ces & M ed ia $ 3,3 32 ,52 9 $ 3, 37 1,0 03 $ 3,5 62 ,6 41 $ 3, 65 5,2 6 0 $ 4,16 2, 169 $ 50 6, 90 9 1 3. 87 % 1 .89 %

13 Cur ricu lum & S ta ff Deve lopment $4,661,301 $4,586,007 $4,294,296 $4,819,518 $4,801,983 ($17,535) -0.36% 2 .18%

21 I nst ruct iona l Leadership $2,2 32, 75 4 $2, 34 2,987 $ 2,338, 347 $2, 977,51 9 $3,930, 839 $953, 320 32. 02% 1.78%

23 Sc hool Leaders hip $12,6 60, 59 8 $ 13, 54 7,136 $1 4,295, 952 $14, 672,40 9 $13,307, 833 ($1,364,576) -9.30% 6 .03%

31 Guidance Counsel ing & Eva luat ion $7,607,367 $8,116,020 $8,768,605 $9,394,784 $9,149,659 ($245,125) -2.61% 4 .15%32 Social Work Services $161,375 $149,906 $160,431 $155,80 5 $158,978 $3,173 2.04% 0.07%

33 Health Services $1,924,043 $1,985,323 $2,121,034 $2,154,24 4 $2,187,986 $33,742 1.57% 0.99%

34 Transportation $2,452,058 $2,939,301 $1,819,301 $3,499,46 0 $3,339,192 ($160,268) -4.58% 1 .51%

35 Food Services $413 $0 $0 $ 0 $0 $0 0.00% 0.00%

3 6 C o-Cu rric ul ar/Ex tra Cu rr ic ul ar $ 3,2 07 ,9 77 $3 ,3 17 ,7 50 $ 3,5 64 ,2 65 $ 4, 22 7,8 5 8 $ 3,33 9, 938 ($887,920) -21.00% 1.51%

41 General Adm inist ration $5,796, 63 7 $6, 29 0,483 $ 6,143, 262 $7, 429,08 8 $6,204, 813 ($1,224,275) -16.48% 2.81%

51 Plan t Maintenance & Opera tion $21,897,722 $21,448,291 $23,548,099 $25,121,889 $23,947,866 ($1,174,023) -4.67% 10.85%

5 2 Se cu rity & M oni to rin g Se rvi ces $ 1,4 32 ,7 46 $ 1, 56 2,3 25 $ 1,6 46 ,2 89 $ 1, 96 8,5 77 $ 1,6 77 ,4 41 ($291,136) -14.79% 0.76%

53 Data Processing $3,443,810 $3,526,785 $3,662,881 $4,206,99 0 $4,374,744 $167,754 3.99% 1 .98%

61 Community Services $762,813 $610,159 $688,453 $692,30 4 $579,572 ($112,732) -16.28% 0.26%

81 Facilit ies Acquisition & C onstruction $78,727 $81,811 $85,307 $84,71 4 $85,207 $493 0.58% 0.04%

9 1 C on tra cte d I nst ru ct io na l S er vic es $ 35 ,6 69, 88 7 $ 27, 66 2,9 26 $ 12 ,6 36 ,9 19 $ 17 ,4 63 ,0 13 $ 0 ($17,463,013) -100.00% 0.00%

92 Increm ental Costs Assoc with C hap 41 $128,755 $104,486 $12,705 $19,29 2 $0 ($19,292) -100.00% 0.00%

9 5 J uve nil e Ju st ice A lt ern ativ e E d Prg ms $ 15 4, 46 6 $ 17 0,38 7 $ 19 6, 40 9 $ 25 5,0 0 0 $ 25 0, 00 0 ($5,000) -1.96% 0 .11%

9 7 Tax In cre me nt Fi na nc in g Zon e $ 3,9 71 ,0 07 $4 ,4 18,0 75 $ 9,0 39 ,4 82 $ 13 ,0 62 ,0 0 0 $ 14 ,1 91 ,0 00 $1 ,1 29 ,0 00 8. 64 % 6 .43 %

99 Other Intergovernmental Charges $0 $0 $936,315 $1,154,59 4 $998,000 ($156,594) -13.56% 0.45%

Total Appropriated Expenditures $212,153,236 $214,177,406 $220,575,609 $238,560,861 $220,695,070 ($17,865,791) -7.49% 100.00%


Contractual Obligation Proceeds $0 $0 $0 $ 0 $0 $0

Sale of Property $43,371 $53,712 $29,747 $0 $0 $0

Extraordinary Item $0 $0 $0 $ 0 $0 $0

Operating Transfers In/Misc Non-Rev $722,086 $0 $106,300 $ 0 $0 $0

Special Item $0 $0 $0 $ 0 $0 $0

Operating Transfers out & Other Uses $0 $0 ($1,729,635) $ 0 $0 $0

Net Other Sources & Uses $7 65, 45 7 $5 3,712 ($1,593,588) $ 0 $0 $0

Estimated Change in Fund Balance $2,241,055 $9,557,611 ($2,524,462) ($13,433,675) ($8,204,952) $5,228,723

Estimated Fund Balance 9/1 $53,214,968 $55,456,024 $65,013,634 $62,489,172 $52,489,172 ($10,000,000)

Estimated Year-end adjustment $3,433,675 ($3,433,675)

Estimated Fund B alance 8/31 $55,4 56, 02 4 $ 65, 01 3,634 $6 2,489, 172 $52, 489,17 2 $44,284, 220 ($8,204,952)


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GENERAL FUND 18

General Fund Revenue Source Trends

- Last 10 Years *budget

2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010$0$5

0,00

0,00

0$100

,000

,000$1

50,000,

000$2

00,000

,000$2

50,000

,000

Property Tax Other Local State Federal

Note: Revenue above does not reflect the reduction required for wealth equalization (Chapter 41payments). Revenue less the Chapter 41 payment might be a better indicator of resources thedistrict has for operations. See page 4 of this document for a graph of Chapter 41 payments.


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GENERAL FUND 20

EXPENDITURES BY MAJOR

FUNCTIONAL CATEGORY

Instruction & Instruction Related Instructional Leadership Student Services

Administration Non-Student Based Support Ancillary Services

Facilities Acquisition & Construction Intergovernmental Charges

Intergovernmental,JJAEP, TIF

7%

Instruction & InstructionRelated 60.25%

GENERAL FUND FIXED COSTS


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GENERAL FUND 21

Category Budget Amount % of Total Budget

Payroll $171,400,000 77.66%

Equalized Wealth Payment $0 0.00%

Tax Increment Finance Payment $14,191,000 6.43%

Utilities $9,237,650 4.19%

Student Transportation $3,200,000 1.45%

Appraisal District $998,000 0.45%

Insurance & Bonding $838,245 0.38%

Copier Rentals $702,522 0.32%

Region Ten Computer Service Contract $810,025 0.37%

Legal $220,000 0.10%

Audit $62,500 0.03%

Election Costs $51,000 0.02%

Sum $201,710,942 91.40%


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GENERAL FUND 22

GENERAL FUND - FUND BALANCE

and PERCENTAGE of ACTUAL EXPENDITURESin $1,000's of dollars (*Estimated)

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010$40,583 $48,641 $47,424 $49,568 $53,215 $55,456 $65,014 $62,489 $52,489 $44,284

20.81% 23.01% 21.69% 22.79% 25.56% 26.14% 30.36% 28.33% 22.35% 20.07%

99 112 108 110 119 117 130 115 95 78

GF Fund Bal

% Tl Bdgt

Days Operating


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GENERAL FUND 23

Budget % Increase (Decrease) OverTime - Including Chapter 41 & TIF

(Beginning Budgets)

12.24%

11.29%

3.42%

-0.26%

-5.03%

-1.29%

2.80%

0.32%

6.71%

-7.49%

-10.00%

-5.00%

0.00%

5.00%

10.00%

15.00%2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-092009-10


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GENERAL FUND 24

Budget % Increase

(Decrease)Over Time -

Excluding Chapter 41 & TIF

6.78%

6.37%

3.81%

1.36%

-1.26%

2.49%

8.43%

5.39%

3.88%

-0.74%

-2.00%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10


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STAFF DATA 25


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STAFF DATA 26

Staff Average Salaries2008-2009

Total Personnel $44,858Teachers $50,040

Pre-Kindergarten $48,667Kindergarten $49,633Elementary (grades 1-6) $49,482Middle School (grades 6-8) $52,069Secondary (grades 7-12) $50,884All Grade Levels $49,433

Support Staff $59,534Athletic Trainer $48,257Corrective Therapist $51,274Counselors $61,411Department Head $58,827Ed Diagnosticians $60,909Librarians $55,177

Nurses/Physicians $49,045Occupational Therapist $58,451Orientation/Mobility Specalist $53,256Other Campus Professional $55,308Other Non-Campus Personnel $76,854Physical Therapist $66,487Psychologist/Assoc Psychologists $60,870Social Worker $57,477Speech Thrpst/Speech Lang Pathologist $54,717Teacher Facilitator $58,027

Administrators $81,238Principals $93,026

Assistant Principals $69,870Superintendents $285,000Assistant Superintendents $164,310Athletic Director $80,096Business Manager $99,919Dir-Personnel/Human Resources $85,791Registrar $59,273Tax Assessor/Collector $69,741Teacher Supervisor $111,351

Total Professional $53,556Educational Aides $20,184Auxiliary Staff $27,341

Percentage increase (decrease) from Prior Year 3.88%

Source: Texas Education Agency's Standard Reports


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STAFF DATA 27

Full-Time Staff Counts

Actual Budget

2008-09 2009-10

Total Personnel 3,371.30 3,222.30Teachers 1,821.29 1,695.29Administrators and Support Staff 503.01 480.01Educational Aides 262.31 262.31Auxiliary Staff 784.69 784.69

Percentage increase (decrease) from Prior Year 0.14% -4.42%

Source: 2008-09 Texas Education Agency's Standard Reports;2009-10 District Beginning Budget


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STAFF DATA 28

General Fund Payroll by Major Object

2003-04 - 2009-10

Actual Actual Actual Actual Actual Budget Budget2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10

Substitute Pay for Professional Personnel* $1,780,790 $1,692,679 $1,675,537 $1,775,850 $1,764,169 $1,824,682 $2,273,874

Substitute Pay for Professional Personnel-No Teachers/ $26,429 $27,625 $43,310 $31,840 $48,689 $0 $0

Other Salaries for Teachers & Other Professionals $2,534,058 $2,443,089 $2,647,705 $2,951,933 $2,896,699 $2,834,432 $3,400,000

Professional Personnel - Stipends $1,282,434 $1,359,572 $1,490,133 $2,770,689 $3,037,519 $3,603,040 $3,660,682

Salaries for Teachers and Other Professionals $92,912,378 $92,738,762 $98,126,119 $103,949,417 $113,594,978 $115,913,126 $116,066,863

Sub-Total Professional Pay $98,536,088 $98,261,727 $103,982,804 $111,479,729 $121,342,054 $124,175,280 $125,401,419

Extra Duty Pay - Overtime $775,098 $728,904 $731,123 $860,520 $1,087,117 $1,154,363 $1,003,348

Salaries or Wages for Substitute Support Personnel ** N/A N/A N/A N/A N/A $594,849 $370,519

Part-time, Temporary, Substitutes for Clerical* $1,126,499 $580,833 $616,077 $638,536 $635,355 $165,545 $213,709

Salaries for Support Personnel $17,855,547 $16,487,929 $17,459,003 $18,784,021 $20,291,409 $22,159,956 $20,404,496

Sub-Total Support Pay $19,757,144 $17,797,666 $18,806,203 $20,283,077 $22,013,881 $24,074,713 $21,992,072

Contract buyouts $488,850 $0 $0 $0 $0 $0 $0

Longevity Pay for Professionals beginning 2008-09* N/A N/A N/A N/A N/A $295,854 $333,000

Longevity Pay for Support Staff beginning 2008-09** N/A N/A N/A N/A N/A $129,792 $121,500

Employee Allowances $156,965 $179,172 $185,571 $195,731 $205,004 $285,373 $357,816

Sub-Total $645,815 $179,172 $185,571 $195,731 $205,004 $711,019 $812,316

Social Secur it y & Medic are $1,683,996 $1,497,356 $1,596,498 $1,708,237 $1,874,972 $2,180,783 $2,006,124

Group Health & Life Insurance $8,459,191 $8,041,774 $8,399,331 $8,905,698 $9,134,801 $9,433,104 $7,027,236

Workers' Compensation $2,325,580 $1,725,495 $1,462,548 $1,150,759 $1,152,971 $1,199,415 $1,045,347

Teacher Retirement On-Behalf Payments $6,932,621 $6,657,327 $7,150,238 $7,190,625 $9,194,969 $9,052,363 $9,665,256

Unemployment Compensation $80,848 $80,386 $82,778 $81,153 $80,959 $81,365 $80,589

Teacher Retirement - TRS Care $1,544,490 $1,554,883 $2,100,150 $2,264,284 $2,774,885 $2,552,285 $3,276,413

Employee Allowances $498,879 $159,335 $202,785 $192,590 $219,406 $250,381 $93,228

Annuities $14 $0 $0 $0 $0 $0 $0

Sub-Total Benefits $21,525,619 $19,716,556 $20,994,329 $21,493,346 $24,432,962 $24,749,696 $23,194,193

Grand Totals $140,464,666 $135,955,121 $143,968,907 $153,451,882 $167,993,902 $173,710,708 $171,400,000

* New Definition for 2008-09

**New Code for 2008-09


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STAFF DATA 30

Personnel by Ethnicity & SexFTE's Percent3,371.3 100.0%

White 2,295.7 68.1%Hispanic 627.4 18.6%Black 249.7 7.4%

Other 198.5 5.9%

White Male 462.1 13.7%White Female 1,833.6 54.4%Hispanic Male 130.7 3.9%Hispanic Female 496.7 14.7%Black Male 62.9 1.9%Black Female 186.8 5.5%Other Male 63.0 1.9%Other Female 135.5 4.0%

Teachers byHighest Degree Held

FTE's PercentNo Degree 7.0 0.4%Bachelors 1,372.6 75.4%Masters 432.6 23.8%Doctorate 9.0 0.5%

Teachers by

Years of ExperienceFTE's Percent

Beginning Teachers 134.1 7.4%1-5 Years Experience 722.2 39.7%6-10 Years Experience 403.2 22.1%11-20 Years Experience 341.0 18.7%Over 20 years Experience 220.9 12.1%

Student/Teacher Ratio 14.4

Average Experience of Teachers 8.8

Average Experience of Teacherswith District 5.6


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STUDENT INFORMATION 31


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Student Enrollment(* estimated based on Demographic Study & District

Information)

2000

2001

2002

2003

2004

2005

2006

2007

2008

*2009

*2010

*2011

*2012

2000 2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010 *2011 *2012

23,229 24,146 25,002 25,548 25,638 25,860 26,231 26,252 26,397 26,257 26,300 26,300 26,300Enrollment


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Students Economically Disadvantaged

(Source: PEIMS Edits + Economically Disadvantaged Students Report)

Eligible for Free Meals

Eligible for Reduced Meals

Assist to need familiies (TANF)

Not Econ Disadv

0 5,000 10,000 15,000 20,000

Eligible for Free Meals Eligible for Reduced Meals Assist to need familiies (TANF) Not Econ Disadv7,664 945 83 15,4537,317 2,095 35 15,5558,083 2,045 150 15,2709,023 2,341 269 14,00510,596 2,606 26 12,22810,717 2,662 0 12,85211,237 2,181 0 12,83411,338 2,964 0 12,09511,913 3,089 0 11,255

2000-012001-022002-032003-042004-052005-062006-072007-082008-09

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09


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Ethnic Distribution(Source: PEIMS Edit + Student Data Review)

White

Africa

nAme

r

Hispanic

Native

Amer

Asian/Pa

cificIs

0%

10%

20%

30%

40%

50%

60%2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09


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TAX VALUES & TAX RATES 35


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Tax Value Trend(Assessed Value Equals Taxable Value)

Source: Certified Tax Rolls

$12,505,441,806

$13,427,479,926

$13,701,922,632

$13,086,848,046

$12,841,971,550$12,946,780,825

$13,443,649,465

$14,847,932,832

$15,245,409,459

$14,909,785,600

2001 10.01%

2002 7.37%

2003 2.04%

2004 -4.49%

2005 -1.87%

2006 0.82%

2007 3.84%

2008 10.45%

2009 2.68%

2010 -2.2%


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TAX VALUE ANDPERCENTAGE CHANGE

Source: Audit or *Certified Tax Roll

2001

2002

2003

2004

2005

2006

2007

2008

2009*

2010*

$0

$5,000,000,000

$10,000,000,000

$15,000,000,000

$20,000,000,000

-6%

-4%

-2%

0%

2%

4%

6%

8%

10%

12%

Total % Change


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Carrollton-Farmers Branch ISDImpact of Budget on Selected Taxpayers

Based on Assessed/Market Value of a Home

Assessed Values Less $15,000 Taxable Value Increase

Combined Homestead (Assessed - Homestead 2008 Taxes 2009 Taxes 2010 Taxes (Decrease) Monthl

Tax Rate Exemption Exemption) $1.3670 $1.3623 $1.3422 ($0.0201) Impac$50,000 ($15,000) $35,000 $478.45 $476.81 $469.77 ($7.04) ($0.5

$75,000 ($15,000) $60,000 $820.20 $817.38 $805.32 ($12.06) ($1.0

$100,000 ($15,000) $85,000 $1,161.95 $1,157.96 $1,140.87 ($17.09) ($1.4

$125,000 ($15,000) $110,000 $1,503.70 $1,498.53 $1,476.42 ($22.11) ($1.8

$150,000 ($15,000) $135,000 $1,845.45 $1,839.11 $1,811.97 ($27.14) ($2.2

$175,000 ($15,000) $160,000 $2,187.20 $2,179.68 $2,147.52 ($32.16) ($2.6

$200,000 ($15,000) $185,000 $2,528.95 $2,520.26 $2,483.07 ($37.18) ($3.1

$250,000 ($15,000) $235,000 $3,212.45 $3,201.41 $3,154.17 ($47.24) ($3.9


Comparison of Tax Rates(Per $100 Assessed Valuation)

General Debt IncreaseYear Ending 8/31 Fund Service Total (Decrease) %

2001 $1.4650 $0.2087 $1.6737 $0.0600 3.72%2002 $1.5000 $0.2242 $1.7242 $0.0505 3.02%2003 $1.5000 $0.2224 $1.7224 ($0.0018) -0.10%2004 $1.5000 $0.2358 $1.7358 $0.0134 0.78%2005 $1.5000 $0.2824 $1.7824 $0.0466 2.68%2006 $1.5000 $0.3259 $1.8259 $0.0435 2.44%2007 $1.3501 $0.3329 $1.6830 ($0.1429) -7.83%2008 $1.0400 $0.3270 $1.3670 ($0.3160) -18.78%

2009 $1.0400 $0.3223 $1.3623 ($0.0047) -0.34%2010 $1.0400 $0.3022 $1.3422 ($0.0201) -1.48%


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Percent of Tax Levy CollectedSource: Audit for Tax Levy Year99.40%

99.70%

99.50%

99.00%

98.40%

98.40%

99.90%

100.90%

98.20%

2000

2001

2002

2003

2004

2005

2006

2007

2008

2000 2001 2002 2003 2004 2005 2006 2007 2008

99.40% 99.70% 99.50% 99.00% 98.40% 98.40% 99.90% 100.90% 98.20%Percentage


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ACRONYMS 41


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ACRONYMS/ABBREVIATIONS

Bil Abbreviation for Bilingual

ESL Acronym for English as a Second Language

HB Acronym for House Bill

JJAEP Acronym for Juvenile Justice Alternative Education Program

LEP Acronym for Limited EnglishProficiency

TIF Acronym for Tax Increment Finance Zone

WADA Acronym for Weighted Average Daily Attendance

Quick Facks Version Budget 2009-10

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