LevyUpdate

9/28/2017
Agenda
CapitalLevyupdateandrecommendations
EnrichmentLevyfutureplanning
CommunityAdvisoryCommittee
ChrisCole FacilitiesDepartmentManager,Burns&McDonnell/NKSDParent
LindaFyfe CommunityCenterProgramCoordinatorandBuildingManager,KingstonVillageGreen
CommunityCenter
TaniaIssa BusinessOwner,Kingston/FormerLevyCitizenCommitteeChair/NKSDParent
RobertManos FacilityManagement,Federalgovernment/FormerNKSDParent
DougNewell ExecutiveDirector,BusinessandOperations,CentralKitsapSchoolDistrict/NKSDParent
GaryNystul PoulsboCityCouncil
DanWeedin Owner,ToroConsultingInc.
JeffWeis Principal,JBWArchitects
NKSDrepresentation
JasonRhoadsExecutiveDirector,Business,FinanceandOperations,NKSD
BillWilson DirectorofMaintenance,NKSD
RachelDavenportDirectorofSecondaryEducation,TechnologyandSpecialEducation,NKSD
JennMarkaryanCommunicationsandCommunityRelationsCoordinator,NKSD
CapitalLevyUpdate
Providedtothecommittee
Basicsofschoolfunding
OperationalversusCapitalbudgets
Listofknowdeficiencies
Knownestimatesprovided
Committeeinput
Surprises
Missingitems
Priorities
CapitalLevyCommittee
Recommendations
Fouryearcapitallevyfortechnologyrefreshandfacilityupgrades
Levyratetoreplaceretiringdebtservicepayments$40Moverfouryears
ConductarigorousandcomprehensiveFacilityConditionAssessmenttoaidinneedprioritizationand
discoveranyunknownfacilityneeds
Priorities
Health,comfort,safety,facilityinfrastructure 5060%
HVACreplacements,RoofReplacements,TurfFieldreplacements,firealarmsystemupgrades,announcingsystemupgrades,
parkinglots,playgrounds,Vinlandsewer,bleachers,gymfloors,track,fielddrainage
Security 510%
Installsecuritysystemwithproximitycardaccessandlockdowncapability,videomonitoring,upgradecampuslighting
Additionalclassroomstolowerclasssize 510%
Needstobeexaminedholistically
TechnologyRefresh,EducationalTechnologyInfrastructure 1015%
Replaceobsoletetechnology,Upgradefiberopticnetworktosupportsecurityupgrades
Futureassessmentanddesignservicesforlongtermfacilitiesmaintenanceandbuilding
upgrades/replacement 10%
PreparesforthecontinuousupkeepcycleofNKSDfacilities
Contingencyforscopegrowthandinflation 10%
CapitalLevyCommittee
FutureCommitteeConsiderations
Holisticbuildingupgradesandcontinuousfacilityreplacementandupgrade
plan
PotentialnecessityforBreidablik reopening enrollmentpermitting
PotentialnecessityforaSignaturealternativelearningsite
CapitalLevy

Questions?
EnrichmentLevy
ReplacesthelocallevyformerlyknownastheM&Olevy
Lesslocallevyauthoritywithmorestatetaxingauthority
Newlocallevylimitswillbebasedonthelesserof:
$2500/student
$1.50/$1000assessedvalue(estimateapproximately$11Mintaxyear2019)
FortaxcollectionsinCY2020andafter,OSPIapprovalrequiredfor
enrichmentlevyexpenditureplan
Separateenrichmentlevysubfundforaccountingpurposesstarting
inCY2020
Enrichmentactivities
(2)(a)Enrichmentactivitiesarepermittedunderthissectionifthey
providesupplementationbeyondthestate:
(i)MinimuminstructionalofferingsofRCW28A.150.220or2728A.150.260;
(ii)StaffingratiosorprogramcomponentsofRCW28A.150.260,including
providingadditionalstaffforclasssizereductionbeyondclasssizesallocated
intheprototypicalschoolmodelandadditionalstaffbeyondthestaffing
ratiosallocatedintheprototypicalschoolformula;
(iii)ProgramcomponentsofRCW28A.150.200,28A.150.220,or28A.150.260;
or
(iv)ProgramofprofessionallearningasdefinedbyRCW28A.300.600(as
recodified bythisact)beyondthatallocatedpursuanttosection105ofthis
act.
EnrichmentActivities
(b)Permittedenrichmentactivitiesconsistof:
(i)Extracurricularactivities,extendedschooldays,oranextendedschoolyear;
(ii)Additionalcourseofferingsbeyondtheminimuminstructionalprogramestablishedin
thestate'sstatutoryprogramofbasiceducation;
(iii)Activitiesassociatedwithearlylearningprograms;
(iv)Anyadditionalsalarycostsattributabletotheprovisionoradministrationofthe
enrichmentactivitiesallowedunderthissubsection;and
(v)Additionalactivitiesorenhancementsthattheofficeofthesuperintendentofpublic
instructiondeterminestobeadocumentedanddemonstratedenrichmentofthestate's
statutoryprogramofbasiceducationunder(a)ofthissubsectionandforwhichthe
superintendentapprovesproposedexpendituresduringthepreballot approvalprocess
requiredbyRCW84.52.053andsection204ofthisact.
CurrentEnrichmentatNKSD
CertificatedInstructors
Certificatedinstructionalstaff(Teachers,Counselors,TOSAs,others)
Additionalpayabovestateallocation
Prototypicalmodelforbasiceducation/noncategoricalallocates302.26CIS
FTE(Budgetedenrollment)
300.34staffedCIS
Wouldstilllikemoretolowerclasssize
Doesntincludespeciallyfundedprograms
Futuresalaryallocationmethodologiesprovidesmorefundingbutdoesnt
fullyfundteachers
FutureprototypicalmodelstaffingenhancementsidentifiedinHB2242are
(contingentonlegislaturefundinginfutureyears)
Currentsalarycostsapproximate$4.1Mmorethanallocation
CurrentEnrichmentatNKSD
ClassifiedStaffing
OfficeManagers,Secretaries,Paraeducators,Grounds,Maintenance,
Custodial,ComputerTechnicians,FoodNutritionservices,Bus
Drivers,StudentSupportCenter(Payroll,HR,Accounting,Program
Coordinators)
Prototypicalmodelforbasiceducationallocates67.33CLSFTEat
buildings(Budgetedenrollment)
88FTEonboard
Prototypicalmodelforbasiceducationallocates28.69CLSFTEdistrict
wide(Budgetedenrollment)
58FTEonboardtosupport
Doesntincludespeciallyfundedprograms
Approximate$6.1Mmorethanallocation
CurrentEnrichmentatNKSD
Transportation/FoodNutritionServices
Separatelyallocated,enrichedsincetransportationallocationisnot
sufficient
Transportation
Allocationdependentonamultifactorformulathatisprimarilydependent
onridership.
NKSDisoneofthefewinthestatewheretheallocationformuladoesntsufficientlyfund
transportationoperations
34FTEBudgeted Drivers,Mechanics,OfficeStaff
Costsapproximately$1Mmorethanallocation
FNS
FoodNutritionServices 15FTEBudgeted
Nearnetnuetral
EnrichmentatNKSD Administrators
ClassifiedAdministrators(DirectorsandCoordinatorsofsupport
departments:Transportation,FoodServices,Facilities,Business
Services)
Nothingallocated
EssentialtoOperations
Approximately$0.8Mmorethanallocation
CertificatedAdministrators(Directorsofeducationaldepts.)
Prototypicalmodelallocates22.68CASFTEatbuildingsanddistrictsupport
(Budgetedenrollment)
26FTEBudgeted
Approximately$1Mmorethanallocation
EnrichmentatNKSD SpecialEducation
Dependentonindividualneeds
FederalLawIndividualwithDisabilitiesEducationActIDEArequires
freepubliceducation
SuperintendentReykdal hasstatedthatOSPIwillapprovelocallevy
expendituresforSPEDfundingshortfalls
ConsideringallSPEDfundingsources Costsapproximately$2.8M
morethanallocation
EnrichmentatNKSD Athletics
Approximately$1M
Salaries,equipment,and,transportation
Reinstatedpaytoparticipatefeesthisseason expectapproximately
$120,000inparticipationrevenue
EnrichmentSummary
ExpectedEnrichmentlevycollectionsat$1.50/1000AV:$11M
CurrentEnrichmentactivitytotal:$16.8M
CurrentM&OlevyforCY2018:$17.5M
 LocalLeviesandStateTaxRates
7.00

6.00
TaxRate$/1000AV

5.00

4.00

3.00

2.00

1.00

0.00
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
EnrichmentLevy 0 0 0 0 0 0 0 0 0 0 0 1.5 1.5 1.5
M&O 1.62 1.74 1.98 2.11 2.28 2.51 2.66 2.8 2.78 2.62 2.72 0 0 0
AddStateHB2242 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.97 1.02 1.07 1.12
State 2.03 2.03 2.13 2.38 2.50 2.51 2.47 2.18 2.36 2.12 2.12 2.12 2.12 2.12
State AddStateHB2242 M&O EnrichmentLevy
FutureElectionsCalendar
Enrichment CapitalLevy Bond
FEB 2018 x x
FEB 2019
FEB 2020
FEB 2021
FEB 2022 x x x
FEB 2023
FEB 2024
FEB 2025
FEB 2026 x x
FEB 2027
FEB 2028
FEB 2029
FEB 2030 x x x
Questions