A FEASIBILITY STUDY FOR THE FORMATION OF AN …

A FEASIBILITY STUDY FOR THE FORMATION OF AN INDEPENDENT MUNICIPAL SCHOOL SYSTEM

Prepared for the City of Chelsea, Alabama

November 18, 2021

CITY OF CHELSEA, ALABAMA – CITY OFFICIALS

Name Position Tony Picklesimer Mayor

City Council Tiffany Bittner Member

Chris Grace Member

Casey Morris Member

Cody Summers Member

Scott Weygand Member

CRITERION K-12 CONSULTING PROJECT TEAM

Name Phil Hammonds, Ed. D.

Kim McPherson, CPA and Alabama Association of School Business Officials Certified

Frank Costanzo Ed. D.

Demographics prepared by LEAN Frog, Huntsville, AL

ACKNOWLEDGEMENTS Appreciation is expressed to Dr. Lewis Brooks, Shelby County Schools Superintendent, and his staff, along with

Mr. Don Armstrong, Shelby County Property Tax Commissioner, and his staff for their help in providing various

data and information used throughout the feasibility study.

PREFACE When Criterion was engaged to conduct a feasibility study for the City of Chelsea, it was requested to analyze two different models, the first being the current student attendance zone. After the start of Criterion’s work, Chelsea City officials indicated that consideration of a potential new school system based upon the current student attendance zone, referred to within the study as school system model “A,” is at this time no longer being considered. That determination was based upon factors attendant to annexation of property not currently in the City of Chelsea, including the levy of six years of fire dues which the Cahaba Valley Fire Department intends to levy on landowners whose property joins the City of Chelsea, and the expressed sentiment of various citizens living within the unincorporated areas of the county served by the current student attendance zone of their desire not to become annexed into a city. Their wish is to remain within unincorporated Shelby County.

Having already completed a pro forma budget for school system model “A,” as was part of the original charge given Criterion, those data are included within the study for informational purposes. The focus of the study, however, shifted to two other identified possible new school system models: one serving students residing within the Chelsea City limits, and the other serving students residing within the Chelsea City and Westover Town limits combined.

Additional and more detailed analyses of these two models’ financial requirements, including projected startup costs as well as financing construction costs associated with a new high school, are prominent parts found within the feasibility study.

TABLE OF CONTENTS I. INTRODUCTION ........................................................................................................................................... 1

II. CURRENT CHELSEA STUDENT ATTENDANCE ZONE .................................................................................... 2

III. DEMOGRAPHICS ......................................................................................................................................... 7

IV. AN OVERVIEW OF FUNDING FOR K-12 PUBLIC EDUCATION WITHIN ALABAMA ..................................... 27

V. STUDENT TRANSPORTATION .................................................................................................................... 30

VI. PRO FORMA BUDGETS FOR THREE STUDENT ATTENDANCE ZONE MODELS ........................................... 33

VII. SCHOOL FACILITIES – A NEW CHELSEA HIGH SCHOOL ............................................................................. 42

VIII. SUMMARY ................................................................................................................................................. 45

IX. APPENDICES .............................................................................................................................................. 46

1 1

I. INTRODUCTION At its June 15, 2021 meeting, the Chelsea City Council requested Criterion K-12 Consulting to conduct a feasibility study relating to the possible formation of an independent municipal school system. The City of Chelsea has experienced a remarkable population growth. Between the 2010 and 2020 censuses, the city grew from a population of 10,183 to 14,982, a growth rate of more than 47 percent. The five schools currently serving students from within the Chelsea City Limits, Westover Town Limits, and portions of various unincorporated areas are part of the Shelby County School System which has a combined enrollment of more than 20,000 students.

The feasibility study’s purpose is not to make any recommendation as to whether the City of Chelsea should move forward with the formation of its own school system. Instead, the study is designed to provide financial, student enrollment trends, and other relevant data that may equip city leaders with the information needed to make an informed decision when determining how they may wish to proceed in considering the formation of an independent municipal school system. As has been emphasized by city officials, the primary purpose for the feasibility study having been authorized to be conducted is the identified need for the new Chelsea High School.

At the center of Criterion’s study have been the following three possible student attendance zone models for a potential new school system:

Pro forma budgets for the three possible school system models, based upon past historical data and future hypothetical financial-related assumptions and conditions, are an important part of the feasibility study. Reflecting anticipated revenues and expenditures, each budget also identifies possible millage increases needed not only to form a school system but to help sustain it going into future years.

School System “A”

School System “B”

A student attendance zone as it is currently serving students from several unincorporated areas, the City of Chelsea, and the Town of Westover. (Note: Not considered a viable option at this time.)

A student attendance zone serving students residing within the Chelsea City Limits.

A student attendance zone serving students residing within the City of Chelsea and Town of Westover.

School System “C”

2 2

II. CURRENT CHELSEA STUDENT ATTENDANCE ZONE

**

SCHOOL GRADES

2021 NINTH MONTH

REPORTED ATTENDANCE

Chelsea High School 9 -12 1,385

Chelsea Middle School 6 - 8 1,069

Chelsea Park Elementary School K-5 864

Forest Oaks Elementary School K-5 649

Mt Laurel Elementary School * K-5 502

TOTAL 4,469

*Only school campus not located within the Chelsea City Limits. ** The above numbers provided by Shelby County Schools do not include preschool or out-

of-zone students (except for Mt. Laurel Elementary School).

7 7

III. DEMOGRAPHICS

The following section includes various charts and graphs reflecting demographic data for the City of Chelsea,

the Town of Westover, and pertinent areas of Shelby County including Iive births; population growth; housing

data; zip code maps relative to the current student attendance zone; historical school enrollments; and

estimated student enrollments through the 2026-2027 school year. This information provides not only a

historical context for demographics of the current Chelsea attendance zone but also lays out possible future

demographic data and student enrollment trends.

City Population Data Geographical 2010-2020

Area 2010 2020 Growth % Growth Chelsea City 10,183 14,982 4,799 47%

Westover Town 1,275 1,766 491 39% Combined 11,458 16,748 5,290 46%

Shelby County 195,085 223,024 27,939 14%

Source: U.S. Census Bureau Redistricting Data

Source: US Census Bureau American Fact Finder Website

Population Data

8 8

Census Population and Estimates Census Population and Estimates Chelsea City % Westover Town %

Year Population Increase Year Population Increase 2010 10,183 2010 1,275 2011* 10,881 6.85% 2011* 1,373 7.69% 2012* 11,130 2.29% 2012* 1,422 3.57% 2013* 11,545 3.73% 2013* 1,464 2.95% 2014* 11,944 3.46% 2014* 1,492 1.91% 2015* 12,237 2.45% 2015* 1,521 1.94% 2016* 12,557 2.62% 2016* 1,593 4.73% 2017* 13,048 3.91% 2017* 1,669 4.77% 2018* 13,532 3.71% 2018* 1,714 2.70% 2019* 14,126 4.39% 2019* 1,726 0.70% 2020 14,982 6.06% 2020 1,766 2.32%

*Estimate *Estimate Source: US Census Bureau American Fact Finder Website Source: US Census Bureau American Fact Finder Website

Census Population and Estimates Census Population and Estimates Combined % Shelby County %

Year Population Increase Year Population Increase 2010 11,458 2010 195,085 2011* 12,254 6.95% 2011* 196,032 0.49% 2012* 12,552 2.43% 2012* 197,952 0.98% 2013* 13,009 3.64% 2013* 200,912 1.50% 2014* 13,436 3.28% 2014* 204,039 1.56% 2015* 13,758 2.40% 2015* 206,280 1.10% 2016* 14,150 2.85% 2016* 211,282 2.42% 2017* 14,717 4.01% 2017* 213,633 1.11% 2018* 15,246 3.59% 2018* 215,583 0.91% 2019* 15,852 3.97% 2019* 217,702 0.98% 2020 16,748 5.65% 2020 223,024 2.44%

*Estimate *Estimate Source: US Census Bureau American Fact Finder Website Source: US Census Bureau American Fact Finder Website

Population Data continued

9 9

Population Maps - Chelsea Attendance Area Estimated School-Aged Population Change 2020 - 2025

10 10

Population Maps – Chelsea City Limits Estimated School-Aged Population Change 2020 - 2025

11 11

Population Maps – Chelsea/Westover City Limits Estimated School-Aged Population Change 2020 - 2025

12 12

Issued Building Permits

Chelsea City Westover Town Combined

Year

Single-Family

Multi-Family Year

Single-Family

Multi-Family Year

Single-Family

Multi-Family

2010 43 0 2010 29 0 2010 72 0

2011 65 0 2011 17 0 2011 82 0

2012 141 0 2012 16 0 2012 157 0

2013 148 0 2013 12 0 2013 160 0

2014 110 0 2014 13 0 2014 123 0

2015 129 0 2015 32 0 2015 161 0

2016 204 0 2016 36 0 2016 240 0

2017 204 0 2017 21 0 2017 225 0

2018 246 0 2018 7 0 2018 253 0

2019 161 0 2019 17 0 2019 178 0

2020 196 0 2020 6 0 2020 202 0

Source: SOCDS Building Permits Database Projected Growth - 2026

Housing Data

13 13

Year 35043 35051 35078 35094* 35124* 35147 35186 35242* Total

2002 77 83 29 215 271 55 47 468 1,245

2003 97 89 24 191 308 60 61 508 1,338

2004 107 98 31 236 313 69 38 555 1,447

2005 129 104 21 193 334 101 42 546 1,470

2006 145 91 21 215 334 89 44 556 1,495

2007 162 88 26 207 388 108 66 599 1,644

2008 163 115 23 216 343 105 57 544 1,566

2009 125 106 19 205 319 98 57 489 1,418

2010 107 83 24 222 342 105 54 481 1,418

2011 146 77 21 184 330 106 50 483 1,397

2012 130 82 24 208 351 87 40 493 1,415

2013 146 81 24 171 304 79 49 502 1,356

2014 159 87 17 189 297 81 46 531 1,407

2015 127 91 24 201 320 82 58 547 1,450

2016 146 93 25 213 294 81 51 494 1,397

2017 155 85 15 175 302 82 47 497 1,358

2018 144 88 23 188 287 73 56 472 1,331

2019 174 73 19 177 272 68 66 471 1,320

*Zip codes include areas outside of the Chelsea Attendance Zone as follows: 35094 – (includes parts of Leeds and Jefferson County), 35124 – (includes parts of Pelham City Schools), and 35242 (includes parts of Birmingham and

Hoover) zip codes

Source: Alabama Department of Public Health

0

50

100

150

200

250

300

350

400

450

500

SY -08/09

SY -09/10

SY -10/11

SY -11/12

SY -12/13

SY -13/14

SY -14/15

SY -15/16

SY -16/17

SY -17/18

SY -18/19

SY -19/20

SY -20/21

SY -21/22

SY -22/23

SY -23/24

SY -24/25

SY -25/26

Live Births based upon year students enter 1st Grade.

Chelsea Attendance Area Live Birth Data

Note: Excludes zip codes 35094, 35242, 35124

14 14

Zip Code Maps - Chelsea Attendance Area

15 15

Zip Code Maps - Chelsea City Limits

16 16

Zip Code Maps - Chelsea/Westover City Limits

17 17

Grade Attendance Area (A) Chelsea City (B) Westover Town Combined (C) K 313 181 28 209 1 361 198 27 225 2 297 187 26 213 3 333 171 27 198 4 363 217 27 244 5 348 205 25 230 6 329 224 15 239 7 385 214 27 241 8 355 190 29 219 9 368 200 25 225 10 364 203 32 235 11 322 171 17 188 12 331 190 37 227

Total 4,469 2,551 342 2,893

0

50

100

150

200

250

300

350

400

450

K 1 2 3 4 5 6 7 8 9 10 11 12

All Grades

Attendance Area (A) Chelsea City (B) Combined (C)

2020-2021 School Year Enrollment Overall

18 18

Grades

Attendance

Area (A)

Chelsea City

(B)

Town of

Westover

Combined

(C)

K-5 2015 1159 160 1319

6-8 1069 628 71 699

9-12 1385 764 111 875

0

500

1000

1500

2000

2500

School System A School System B School System C

Grades: K-5

2020-2021 School Year Enrollment Summary

0

200

400

600

800

1000

1200

1400

1600


Grades: 9-12

0

200

400

600

800

1000

1200


Grades: 6-8

19 19

Enrollment History Chelsea School Year K-5 6-8 9-12 K-12 Growth %

2016-17 2,154 1,013 1,183 4,350 2017-18 2,186 1,064 1,228 4,478 128 3% 2018-19 2,168 1,111 1,254 4,533 55 1% 2019-20 2,151 1,118 1,324 4,593 60 1% 2020-21 2,015 1,069 1,385 4,469 -124* -3%*

* Assumed Impact of Covid-19

Historical Enrollment Chelsea Attendance Area: Overall

20 20

1900

1950

2000

2050

2100

2150

2200

2016-17 2017-18 2018-19 2019-20 2020-21

Grades K-5

Chelsea Park Elementary School

2016-17

2017-18

2018-19

2019-20

2020-21

K 183 142 132 159 138

1 151 182 147 138 148

2 130 144 172 142 127

3 134 126 150 173 130

4 129 129 144 151 168

5 152 126 138 139 153

Total 879 849 883 902 864

All K-5

2016-

17 2017-

18 2018-

19 2019-

20 2020-

21 K 374 357 318 375 313

1 328 386 353 319 361

2 329 343 383 358 297

3 393 342 355 390 333

4 359 391 360 363 363

5 371 367 399 346 348

Total 2154 2186 2168 2151 2015

Mt. Laurel Elementary

2016-17

2017-18

2018-19

2019-20

2020-21

K 101 103 87 100 78

1 88 99 98 77 95

2 84 97 99 105 68

3 123 81 100 99 97

4 111 121 77 93 84

5 91 108 120 69 80

Total 598 609 581 543 502

Forest Oaks Elementary School

2016-17

2017-18

2018-19

2019-20

2020-21

K 90 112 99 116 97

1 89 105 108 104 118

2 115 102 112 111 102

3 136 135 105 118 106

4 119 141 139 119 111

5 128 133 141 138 115

Total 677 728 704 706 649

Historical Enrollment Chelsea Attendance Area: K-5

21 21

960

980

1000

1020

1040

1060

1080

1100

1120

1140

2016-17 2017-18 2018-19 2019-20 2020-21

Grades 6-8

Chelsea Middle School

2016-17 2017-18 2018-19 2019-20 2020-21

6 358 370 370 394 329

7 325 372 373 361 385

8 330 322 368 363 355

Total 1,013 1,064 1,111 1,118 1,069

Historical Enrollment Chelsea Attendance Area: 6-8

22 22

1050

1100

1150

1200

1250

1300

1350

1400

1450

2016-17 2017-18 2018-19 2019-20 2020-21

Grades 9-12

Chelsea High School

2016-17 2017-18 2018-19 2019-20 2020-21

9 307 332 322 368 368

10 309 316 327 317 364

11 289 294 312 325 322

12 278 286 293 314 331

Total 1,183 1,228 1,254 1,324 1,385

Historical Enrollment Chelsea Attendance Area: 9-12

23 23

*Based upon live birth data factored by historical average enrollment growth.

4,200

4,250

4,300

4,350

4,400

4,450

4,500

4,550

4,600

4,650

4,700

SY - 21/22 SY - 22/23 SY - 23/24 SY - 24/25 SY - 25/26 SY - 26/27

Enrollment Attendance Area Estimate (A)* Enrollment

Enrollment Attendance Area Estimate (A)*

School Year Enrollment

SY - 21/22 4,498

SY - 22/23 4,529

SY - 23/24 4,558

SY - 24/25 4,588

SY - 25/26 4,619

SY - 26/27 4,648

Enrollment Attendance Area Estimate (A)

The below is an estimate based upon limited available data and the assumptions* shown. If additional data

become available or estimated live birth projections change, the estimated enrollments are subject to revision.

Estimated

24 24

Chelsea Only (B)**

School Year Enrollment

SY - 21/22 2,569

SY - 22/23 2,586

SY - 23/24 2,603

SY - 24/25 2,620

SY - 25/26 2,637

SY - 26/27 2,654

** Based upon live birth data factored by historical average enrollment growth and assuming SY 20/21 Chelsea City

enrollment percentage carries forward.

2,400

2,450

2,500

2,550

2,600

2,650

2,700

SY - 21/22 SY - 22/23 SY - 23/24 SY - 24/25 SY - 25/26 SY - 26/27

Chelsea Only (B)** Enrollment

Enrollment Attendance Area Estimate (B)

The below is an estimate based upon limited available data and the assumptions** shown. If additional data


Estimated

25 25

Chelsea & Westover (C)***

School Year Enrollment SY - 21/22 2,912 SY - 22/23 2,932 SY - 23/24 2,951 SY - 24/25 2,970 SY - 25/26 2,990 SY - 26/27 3,009

*** Based upon live birth data factored by historical average enrollment growth and assuming SY 20/21 Chelsea City and

Westover Town enrollment percentage carries forward.

2,700

2,750

2,800

2,850

2,900

2,950

3,000

3,050

3,100

SY - 21/22 SY - 22/23 SY - 23/24 SY - 24/25 SY - 25/26 SY - 26/27

Chelsea & Westover (C)*** Enrollment

Enrollment Attendance Area Estimate (C)

The below is an estimate based upon limited available data and the assumptions*** shown. If additional data


Estimated

26 26

• Chelsea had a significantly higher growth rate in the overall population between the 2010 to 2020

Censuses than did Shelby County.

• Westover had a higher growth rate in the overall population between the 2010 to 2020 Censuses than

did Shelby County.

• Chelsea Building Permits increased significantly from 2015 to 2016 and have continued to grow each

year.

• Live Births in Chelsea are trending upward since 2015.

• Live Births in Westover are trending downward since 2017.

• Live Births in the Chelsea Attendance Area zip codes have trended downward since 2015.

• If zip codes 35094 (Leeds and Jefferson County), 35124 (parts of Pelham), and 35242 (Birmingham and

Hoover) are removed, of the remaining five zip codes only 35043 (Chelsea City) and 35186 are trending

upward in Live Birth Rates.

• Chelsea and Westover both show significant housing growth by the year 2026 based upon projections

by 58 Inc., the Shelby County Economic Development Corporation.

Summary of Data

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IV. AN OVERVIEW OF FUNDING FOR K-12 PUBLIC EDUCATION WITHIN ALABAMA Funding for Alabama’s public schools (Grades K-12) comes primarily from state, federal, and local sources. A fiscal year begins on October 1 and concludes on September 30 annually.

Local school systems’ state funding comes from state tax revenues earmarked for supporting the Education Trust Fund (ETF) and the Public School Fund (PSF). State funding for instruction, most notably for teachers’ salaries and benefits as well as those for instructional support personnel, is known as the “Foundation Program.” Funds from the Foundation Program coming to a local school system are allocated and then distributed by utilizing the number of state-earned teacher units. Those funded teacher units appropriated by grade level and at each individual school are based upon a mechanism known as “grade divisors” which are determined annually by the Alabama State Department of Education (“ALSDE”) when it prepares its fiscal year state education budget and are approved by the State Legislature.

Every school year a census is taken within each of the state’s public schools identifying the Average Daily Membership (ADM) of students by grade during the first twenty days after Labor Day. That “snapshot” is then used to determine the number of state-earned teacher units by dividing the ADM in each grade by the ALSDE-approved grade divisors. For FY 2022, which began this past October 1, those divisors are as follow:

Grades K-3 14.25

Grades 4-6 20.43

Grades 7-8 19.70

Grades 9-12 17.95

The ADM model also drives funding for other positions including principals, assistant principals, counselors, librarians, as well as career technical directors and counselors. AdvancED (public schools’ accrediting agency) Instructional Support Standards also play a role in such administrative allocations.

THE FOUNDATION PROGRAM

The cost of the Foundation Program is calculated using four factors:

1. Salaries – Earned units are converted to a dollar amount using an ALSDE salary matrix that takes into consideration such variables as experience, certification, and earned degrees for a standard 187-day contract. A local school system may pay its staff above the state salary matrix but not below it. No additional state funding is provided for extended contracts such as ten-month or twelve-month contracted employees.

2. Fringe Benefits – These are determined using the employees’ calculated salaries for FICA, Medicare, matching retirement costs, health insurance, unemployment compensation, and allotted leave time (five sick days and two personal days). No funding is provided for vacation leave, administrative leave, military leave, or jury duty.

28 28

3. Other Current Expenses (OCE) – This is a fixed amount determined annually by the legislature and multiplied by the number of Foundation Program units earned. Unlike other components of the Foundation Program, OCE has no relationship to any particular category of expenses but is very flexible and can be used in a number of ways.

4. Classroom Instructional Support (CIS) – Designated amounts within this category are approved

annually for classroom instructional supplies; technology; library enhancement; professional

development; common purchases to support instruction; and textbooks. All CIS amounts are allocated

on a per earned teacher unit basis with the exception of textbooks which are calculated upon a per

ADM rate.

It is important to note that the state’s Foundation Program funds provided to a local school system are reduced by the assessed value of one local district mill of property tax multiplied by ten. Commonly referred to as the “Ten Mill Match,” this becomes the amount of local funds to be set aside by the local school system as a match in order to receive state funding through the Foundation Program.

Mechanically, these local revenues never actually leave the local school system but are required expenditures for the purposes identified by the Foundation Program. Stated differently, each local school system must have and spend ten mills of local tax revenue (the Ten Mill Match) and the ALSDE deducts that amount from the allocation the state provides each local school system through the Foundation Program.

Funding through the Foundation Program to local school systems is monthly beginning in October and ending in September, the duration of a fiscal year. Even though this annual stream of state funding does not begin until October of each year, it is designed to cover expenditures for the entire scholastic year, which begins each July 1 and concludes the following June 30. These differing dates between a fiscal year and a scholastic year create a gap in funding, requiring a local school system to have other positive revenue streams to cover adequately its ongoing expenditures during this gap time. This gap is most notable in year one of a newly establish school system.

THE PUBLIC SCHOOL FUND

The Public School Fund (PSF) is designed to help fund a local school system’s capital needs. In order to participate in the allocation of the PSF from the statewide three mill ad valorem tax (the Capital Purchase Program Allocation), the local school system must provide a local match amount based upon the value of one mill of district ad valorem tax per ADM within it in relation to the state’s local school system having the highest value of one mill of district ad valorem tax per ADM. In FY 22, the ALSDE has calculated this to be .450926 of a mill.

OTHER STATE FUNDING

Additional state funding is allocated by the ALSDE to help support various categories such as transportation

operations; fleet (buses) renewal; school nurses; at-risk student assistance; career technical operations and

29 29

maintenance; and the Alabama Reading Initiative. This state funding does not fully cover the costs of those

programs although these provided services are mandated.

FEDERAL FUNDING

The level of federal funding each year is not guaranteed and is dependent upon several factors including poverty levels, students’ academic performances, exceptional education needs, English Language Learners services, and competitive grants. Most federal funding flows through the ALSDE to the local school system.

Based upon provided available data, it is anticipated that a Chelsea City School System would qualify to receive funding through such federally supported programs including but not limited to IDEA-B (special education), IDEA-B Preschool, Career Technical Education, and the Child Nutrition Program.

In instances where federal funding may be inadequate to meet statutory requirements for identified student-related services, the local school system then must make up any funding shortfall using other revenue sources.

LOCAL FUNDING

Education funding within Shelby County consists primarily of local countywide and district ad valorem taxes as well as sales and use taxes. Countywide ad valorem taxes are collected and distributed to each of the respective school systems within the county based upon the state’s Foundation Program cost ratio.

Any local district taxes supporting education within a municipal school system, however, must be spent within the local school tax district (which is the same as the local school district in this case) where collected. There currently are several municipal school systems in existence within Shelby County. In addition to the county school system, the cities of Alabaster and Pelham have formed their own independent school systems operating solely within the county. The cities of Birmingham, Hoover, Vestavia Hills, and Leeds, with each having its own school system, also extend their corporate limits into Shelby County.

The assessment of county property for the period of October through September each year creates an abstract of taxes to be collected and distributed by the Shelby County Property Tax Commissioner’s Office in the following year. Local county tax revenue is received in arrears similar to state funding. As a result of this arrears based collection model, growth in the population served by a local school system and its resulting impact upon tax revenues in one year are not realized from a revenue perspective until the following year.

Included within the Appendices section of the study are an overview of millage rates collected within Shelby County (see Appendix A) along with the County Property Tax Commissioner’s certification of the assessed value of the property, excluding motor vehicles, located within the corporate limits of the City of Chelsea and Town of Westover during the tax year ending September 30, 2020 (see Appendix B).

30 30

V. STUDENT TRANSPORTATION Student transportation (school buses) is an extensive and costly operation for a local school system. For this feasibility study, data were gathered related to the Shelby County School System’s costs based upon the current Chelsea student attendance zone. County school officials have shared that approximately fifty-eight percent of the attendance zone students reside within the Chelsea City Limits. That percentage then was applied to the overall data to estimate student transportation needs and related costs within the city limits.

The following is a summary of data provided by the Shelby County School System’s Transportation Department and information from the Alabama State Department of Education. The figures and related information are based upon the September 2019 second month bus route report. A current county transportation route report was not available at the time of the completion of this study due to the continuing challenges school systems are facing related to COVID-19.

SHELBY COUNTY SCHOOL SYSTEM TRANSPORTATION DATA

Average number of students transported daily (one route) 11,108

Average number of miles driven daily 14,166

Total number of buses available to the system 360

Of total, the number of daily run regular buses 249

Of total, the number of daily run special education buses 59

Of total, the number of buses qualifying for Fleet Renewal 168

Of total, the number of spare regular buses 25

Of total, the number of spare special education buses 9

Total number of bus mechanics 14

CHELSEA STUDENT ATTENDANCE ZONE TRANSPORTATION DATA



Total number of buses conveyed to Chelsea zone 58





Of total, the number of spare special education buses 1

31 31

CHELSEA CITY LIMITS *



Total number of buses conveyed for routes within city limits 38





Of total, the number of spare special education buses 1 *Numbers were determined by applying fifty-eight percent (58%) to the total transportation data.

MAINTENANCE, INSPECTION, AND REPAIRS OF BUSES

A local school system’s buses must have a safety inspection at least once monthly by qualified mechanics in accordance with standards and rules established by the State Board of Education and reflected within the “Alabama School Bus Driver Handbook” provided by the Alabama State Department of Education. At least once a year, a safety inspection is made by authorized and qualified Alabama State Department of Education staff members.

A new school system would assume the responsibility for the service and repair of all its buses as well as ensuring the conducting of all such monthly and annual bus inspections. Another financial consideration for any new school system is having in place a transportation department facility (bus bay) for the purpose of maintaining, servicing, and storing all its buses and other school-owned vehicles.

In the alternative, a school system may consider contracting with an outside vendor as some school systems do for the purpose of servicing, maintaining, and storing buses. Estimated annual costs for thirty-eight buses to be maintained and serviced (including replacing tires on a needed basis) by an outside vendor are $166,402 ($4,379 per bus). Additional bus-related costs beyond those may include painting and lettering, and any needed repairs to cameras installed on the buses. The estimated cost for the initial painting and lettering of a school bus for a new school system range from $1,200 to $1,500 per bus.

COMMUNICATIONS SYSTEMS

Any new school system also will have to solicit proposals from vendors to determine the safest, most efficient,

and cost-effective communication system for school bus drivers and transportation department staff to use as

their own independent means for communicating.

Communications systems are not built into school buses and each school system has to meet this important

need on its own. Presently, the Shelby County School System provides all drivers and bus shop employees

with cell telephones through a national vendor.

32 32

FUELING OF BUSES

While fuel costs make up a significant cost component of a school system’s student transportation operations, there is no statewide program or delivery method for accessing needed fuel. Some options a new school system may consider are participating in a joint purchasing consortium fueling system such as “Fuelman,” or seeking partnerships with other government agencies including the city or county commission to obtain unit price advantages associated with volume purchasing.

Under such programs, bus drivers typically are provided cards to fuel their buses at locations that have been designated as authorized fueling sites. Additionally, a transportation department should install and maintain a fuel tank at some appropriate location within the school system.

INSURANCE PREMIUM COSTS FOR SCHOOL BUSES AND SERVICE VEHICLES

Current insurance costs for the Shelby County School System’s transportation fleet range from $374.25 to $1,173.68 per bus, and for service vehicles from $326.67 to $1,079.80 per vehicle.

Selecting the insurance carrier for its transportation fleet is at the discretion of a local school system.

EARNED TRANSPORTATION POSITIONS

Although transportation costs are not totally funded by the state, using the Alabama State Department of Education’s allocation formula, a potential new city school system would be eligible to earn the following partially funded positions:

Transportation Supervisor 1

Secretary 1

Mechanics 2

Shop Assistants 2

Bus Drivers 33

Utility Worker 1

33 33

VI. PRO FORMA BUDGETS FOR THREE STUDENT ATTENDANCE ZONE MODELS PROJECTED STARTUP COSTS

Because a new school system will be required to incur significant expenditures before becoming eligible to

receive any state and federal funding, local revenues must be in place to fund a new school system prior to the

commencement of educational operations. Focusing upon models “B” and “C,” it is estimated that a reserve

fund of at least $4.4 to $4.5 million (not including an amount needed to build a required one month’s

operating reserve which would range from $1.9 to $2.3 million) should be in place for a new school system.

That reserve fund would be utilized to cover expenditures for the fifteen (15) month period preceding the first

fiscal year of operations when state and local ad valorem revenue begin. A fifteen (15) month period

assuming that planning and preliminary operations would begin July 1st in the year before the official start

date. A school system will incur substantial costs during that planning and startup phase, without any financial

assistance from state and federal sources. Such costs include teacher salaries; student transportation;

utilities; instructional and operational supplies; legal fees; central office staffing; property and general liability

insurance; and technology infrastructure (See Appendix C).

PRO FORMA BUDGETS

Found within this section of the feasibility study are pro forma budgets applicable to three identified student attendance zone models, acknowledging that school system model “A” is at this time not considered to be a viable option. Included within the Appendices are supporting tables and calculations utilized to prepare each pro forma budget including an analysis of student average daily membership; earned teacher units; additional detailed student transportation costs; state allocations; identification of local taxes; payroll expenses; and Child Nutrition revenues and expenditures (See Appendices D, E, and F).

The calculations associated with each of the three pro forma budgets do not reflect potential revenues needed for financing the projected cost of a new Chelsea High School. Those are included within the study’s section on “School Facilities.”

METHODOLOGY USED WITH BUDGET CALCULATIONS

A local board of education’s budget essentially is a financial spending plan based upon available and identified financial resources. In terms of achieving the school system’s educational goals for its students, no aspect of a board’s many responsibilities is more important than successfully building and administering a fiscally sound budget that provides quality learning opportunities to meet both the needs of its students and expectations of the public it serves.

In preparing the following pro forma budgets, certain financial assumptions, estimations, and historical data were utilized. The feasibility study drew upon reliable and current data available from both state and local sources such as the Alabama State Department of Education, the Shelby County Property Tax Commissioner’s office, and the Shelby County School System. When estimates were made in the absence of available data, a conservative financial approach was taken.

34 34

REVENUES: In constructing a school system’s budget, a beginning point in the process is the estimating of revenues. As approximately one-half of the revenues for a proposed school system would come from the state, it is important to understand how that number was developed within the study.

School system model “A,” which has been determined not to be a viable option at this time, was prepared using the October 2020 average daily membership of students (“ADM”) taken from the Alabama State Department of Education website for the five schools located within the current Chelsea student attendance zone. Using that ADM of 4,450 students, it was calculated that 284 certified positions would be earned and funded by the state’s Foundation Program. The Shelby County School System’s public LEAPS data for October 2020 and their 2021 Fiscal Year Amended Budget were used to determine the dollar value of that funding, along with the applicable fringe benefits (20.205% plus $9,600 health insurance on each full-time employee).

Additional funding from the Foundation Program covering Classroom Instructional Support and Other Current Expense was calculated from the number of earned units using the latest state-approved rates for the 2022 Fiscal Year (FY22). Additionally, other state revenues were calculated either as a pro-rata percent of the Shelby County School System’s FY22 allocation based upon ADM (such as allocations to serve At Risk and English as a Second Language students), or upon separate funding formulas used by the state for programs including School Nurses, Transportation Operations, and Capital Purchase. The total state revenue identified under school system model “A” was $29.6 million.

For a local school system to participate in the state’s Foundation Program there is a required Ten Mill Match which basically is the reduction of state revenue earned in the Foundation Program by an amount representing ten mills of district ad valorem tax within a school system’s student attendance zone. Not a set amount, the match is based upon the value of property within the particular local school system. The yield of a school district tax in dollars is divided by the number of mills enacted to determine the dollar yield per mill. That amount then is multiplied by ten to determine how much local tax revenue must be available to share in the costs of the Foundation Program’s earned units.

Residents living within Shelby County but not residing within the Alabaster, Pelham, Birmingham, Hoover, or Vestavia school districts, currently pay 14 mills of district school ad valorem tax on their real and personal property (including motor vehicles), along with 16 mills of countywide school ad valorem tax for a total of 30 mills of school tax. Currently, there is no municipal ad valorem tax for the City of Chelsea from which a calculation of the cost of a new Chelsea school system Ten Mill Match could be determined. However, the Shelby County Property Tax Commissioner’s office provided a certification of the assessed value of the real property located within the corporate limits of the City of Chelsea for the tax year ending September 30, 2020 (See Appendix B).

The Commissioner’s office also provided the assessed values of the County Highway 41 corridor neighborhoods that are not within the Chelsea city limits but are served by the current Chelsea student attendance zone. This information enabled a calculation to be made of the estimated local tax revenues (and the cost of the Ten Mill Match) attributable to the students of the current Chelsea student attendance zone.

35 35

Both a “Summary of Millage Collected Within Shelby County” (See Appendix A) and the “Property Tax Commissioner’s Certificate of the Assessed Value of Property, not Including Vehicles, Within the Corporate Limits of the City of Chelsea” (See Appendix B) are found within the feasibility study’s Appendices section. A similar Certificate for the Town of Westover can be found in that same Appendix.

Under school system model “A,” the yield per mill was calculated as $326,709, resulting in almost $4.6 million in local district ad valorem tax of which $3.3 million must be used to share the costs of the Foundation Program earned units.

Other local tax revenue, including Chelsea’s pro-rata portion of the 16 mills countywide ad valorem tax and the one cent countywide sales tax, along with the one cent Chelsea City tax for schools (currently funding the “Nick Grant” program providing additional materials and supplies to teachers through an application process) totaled $17.5 million. Other local revenues were also included (such as local school revenues, Child Nutrition Program daily sales, and Medicaid Administrative Outreach) resulting in the total local revenue for school system model “A” being estimated at $21.8 million.

Federal revenues of $2.2 million were also included in the budget. IDEA-B funding for individuals with disabilities and Career Tech funding were based on a pro rata percent of the Shelby County school system’s FY22 allocations. The Child Nutrition Program funding was based upon the FY21 amended budget for the five schools in the current Chelsea school zone. No funding from Title I was included in the study as the schools within the current Chelsea student attendance zone currently do not qualify for such an allocation.

Revenues for school system models “B” and “C” were developed in the same manner as model “A” except for the differences as described below.

School system model “B,” was prepared using only the ADM of students living within the city limits of Chelsea, utilizing data of the Shelby County School System from their May 2021 attendance report and transportation zoning maps. This model does not include students from Mt Laurel Elementary School which is located outside the current Chelsea city limits.

From that ADM of 2,553 students, it was calculated that 164 certified positions would be earned. The total state revenue under school system model “B” was determined to be $17.3 million, with the yield per mill calculated at $181,727 (excluding the Highway 41 corridor neighborhoods which were added to school system model “A”). The total local revenue for school system model “B” was estimated at $13.2 million, and federal revenue at $1.3 million.

School system model “C” was prepared using the ADM for students living within the Chelsea city limits in addition to 311 students living within the Town of Westover. From that ADM of 2,864 students, it was calculated that 183 certified positions would be earned. The total state revenue under model “C” was $19.3 million. The yield per mill was calculated as $200,276 to include the assessed values of the real property

36 36

within the Town of Westover. Total local revenue for model “C” was estimated at $14.5 million, and federal revenue estimated at $1.4 million.

EXPENDITURES: The second part of a school system budget is to estimate expenditures. Approximately two-thirds of the expenditures within each school system model are attributable to payroll costs. Payroll expenditure budgets were produced for all positions using the Shelby County School System’s salary schedules and the FY21 amended budget. Personnel for centralized operations (administrative, transportation, maintenance, etc.) and support (custodial, para-professionals, bus drivers, etc.) were “right-sized” as appropriate for the three ADM models. Total payroll expenditures for Models “A,” “B,” and “C” were $23 million, $13 million, and $14.4 million respectively.

Non-payroll expenditures (with the exception of debt service principal and interest, transportation, and the Child Nutrition Program) were calculated using 2019 (unaffected by the COVID-19 pandemic) per pupil expenditure data (“PPE”) from comparably sized school systems in Alabama with each school system model presented within the study. PPE data from the Shelby County, Pelham City, and Alabaster City school systems also were considered to ensure that the quality of services currently received either was maintained or increased.

A new Chelsea City School System would be required to assume responsibility for payment of its pro rata

share of the Shelby County School System’s long-term indebtedness pertaining to construction and facilities

improvement to the schools located within a potential new city school system’s attendance zone. The total

long-term debt (provided by the Shelby County School System’s Chief School Financial Officer) to be assumed

under each model, along with the estimated annual payment of debt service principal and interest for the first

year of operation are listed below:

Total

Long-Term

Debt

One Year

Principal

& Interest

Model "A" $23,435,498 $2,442,403

Model "B" $20,496,342 $2,136,089

Model "C" $20,553,495 $2,142,046

Other Sources/Uses:

Other sources of revenue include indirect costs (overhead covering such expenses as utilities and building maintenance) received by the General Fund from federal grants. Other uses also include classroom instruction support funds distributed from the General Fund to the local schools, and pass-through funds from the General Fund to the Child Nutrition Program as required to meet at least a one month’s operating reserve requirement for that program.

37 37

Ending Fund Balance:

The state requires school systems to attain and/or maintain at least a one-month’s operating reserve in their General Fund to help ensure financial stability.

Although all three models require additional local revenue to attain the required one month’s operating reserve balance in the General Fund, the formation of a new school system using models “B” or “C” may be viewed as being feasible. It should be noted, however, that these budgets do not specifically address enhancements that most new city school systems desire such as:

• A Competitive Salary Schedule

• Smaller Student-to-Teacher Ratio (Local Teacher Units)

• Technology Infrastructure and Upgrades

• Academic Supplements

• Pre-K at all Elementary Schools

• Expanded Career Technical education

• Instructional Para-Professionals

• Athletic Facility Improvements

Long-term planning incorporating future additional available revenues generated through continuing growth with homes and businesses within the community may be utilized in addressing the implementation of such as the above.

School system model “A” resulted in a $87,082 fund balance, falling $3.5 million short of the required amount.

School system model “B” resulted in a $244,189 fund balance, falling $1.9 million short of the required amount.

School system model “C” resulted in a $164,457 fund balance, falling $2.2 million short of the required amount.

41 41

Eleven mills of ad valorem tax will be needed to begin any of the three school system models. To illustrate the

financial impact upon homeowners, charts are found in the School Facilities section combining that amount of

millage with the number of mills needed to finance high school construction (excluding school system model

“A”) under three possible building scenarios for sum total costs.

42 42

VII. SCHOOL FACILITIES – A NEW CHELSEA HIGH SCHOOL Chelsea city officials have stated that the primary reason in their approving a feasibility study for a possible

independent municipal school system is the need for a new Chelsea High School. According to the county

school system’s website, the current high school was built at its location on Shelby County Road 11 in 1992

with an enrollment at the time of 580 students. Its enrollment in May 2021 was 1,385 students.

As enrollments have grown over the ensuing years, various renovations and additions have been made to the

school’s facilities.

Included within its facilities assessment of the current Chelsea High School campus, the architectural and

engineering firm of Goodwyn Mills Cawood has estimated the construction costs of a new Chelsea High School

serving 850 to 900 students, under current market conditions, to be as follows:

A comprehensive school facility to include site preparation $56,700,000

Fees, permits, survey, geotechnical, contingency $11,340,000

Fixtures, furniture, equipment $2,100,000

Athletic facilities to including football stadium with synthetic turf, lights and field house; baseball and softball complex; track; soccer; and practice fields

$12,000,000

TOTAL $82,140,000

Additional tax millage beyond that needed to begin a new school system will be needed for the construction

of a new high school.

In regard to data and related financial projections within this section of the study, compiled with the input of

colleagues working in the public finance sector, there are some limitations to be noted as they are based upon

current financial market conditions that are subject to change. Market rates as of October 14, 2021, were

utilized with at least a 0.25% interest rate “cushion” for increased interest rates in the future with debt

issuance being in fiscal year 2022 (earlier than feasible), and an assumption of a AA- rating. All bond issuance

costs are assumed to be paid out of the proceeds. Any changes to the assumptions used, especially changes in

interest rates, could increase the amount of millage needed to accomplish each of the school system models.

Debt associated with new high school construction costs can be issued by a Chelsea City Board of Education or

the city itself. If issued by the board, a tax would be pledged for the repayment of a bond issue. If the debt is

issued by the city, it would pledge its general obligation, resulting in lower repayment costs than if the board

issued the debt (Under current state law, boards of education do not have the ability to offer a general

obligation pledge as they do not have the power to levy taxes without legislative approval).

43 43

The City of Chelsea would need to utilize fully the services and expertise of bond counsel and a public debt

financial advisor in properly navigating through the process of issuing debt for the construction of a new high

school. The board of education and city would enter into a funding agreement whereby the board pays all the

debt service from tax proceeds.

For purposes of this portion of the study, school system model “C” was used which included the students in

the Chelsea City limits and the Westover Town limits. Under current market conditions, an additional 22 mills

would be needed to finance the repayment of debt associated with the construction of a new high school if

the debt were issued by the city to be paid off over a period of thirty years. Combining the projected costs to

begin a new school system along with the construction of a new high school, the impact upon homeowners

under current financial conditions would be as follows:

Another construction possibility would involve beginning the construction of a new high school while then

evaluating the continued use of existing athletic facilities and planning new ones, along with assessing

available equipment and furnishings that might be used in the new high school to reduce potential costs

associated with such amenities. An additional 18 mills would be needed in this scenario to finance the

repayment of $69 million in debt issued by the city over a period of thirty years.

Impact of 33 mills: 11 mills to begin school system and 22 mills for new high school with estimated total construction costs of $82.14 million

Fair Market Value of Single-

Family Home

Assessed Value (10%)

Annual Tax

Increase

Monthly Tax Increase

(Rounded)

Daily Costs

$200,000 $20,000 $660 $55 $1.81

$250,000 $25,000 $825 $69 $2.26

$300,000 $30,000 $990 $83 $2.71

$400,000 $40,000 $1,320 $110 $3.62

$500,000 $50,000 $1,650 $138 $4.52

$1 million $100,000 $3,300 $275 $9.04

44 44

A third possibility for consideration would be to renovate and upgrade the current Chelsea High School with

needed upgrades identified by Goodwyn Mills Cawood in addition to extensive renovations such as classroom

additions, a new competition gymnasium, and expansion of the cafeteria combined with the projected costs of

other athletic facilities. Additional funding available under this scenario may also be applied toward any

identified upgrades, additions, and renovations on other Chelsea school campuses. An additional 11 mills

would be needed in this scenario to finance the repayment of $40 million in debt issued by the city over a

period of thirty years.

Consideration of any of the above possible funding options will require thoughtful planning and deliberation

by city officials and the citizens who may be impacted by such a decision moving forward.

Impact of 22 mills: 11 mills to begin school system and 11 mills for major high school upgrades, renovations, and athletic facilities with estimated total construction costs of $40 million


Family Home


Annual Tax

Increase


(Rounded)

Daily Costs

$200,000 $20,000 $440 $37 $1.21

$250,000 $25,000 $550 $46 $1.51

$300,000 $30,000 $660 $55 $1.81

$400,000 $40,000 $880 $73 $2.41

$500,000 $50,000 $1,100 $92 $3.01

$1 million $100,000 $2,200 $183 $6.03

Impact of 29 mills: 11 mills to begin school system and 18 mills for new high school with estimated total construction costs of $69 million


Family Home


Annual Tax

Increase


(Rounded)

Daily Costs

$200,000 $20,000 $580 $48 $1.59

$250,000 $25,000 $725 $60 $1.99

$300,000 $30,000 $870 $73 $2.38

$400,000 $40,000 $1,160 $97 $3.18

$500,000 $50,000 $1,450 $121 $3.97

$1 million $100,000 $2,900 $242 $7.95

45 45

VIII. SUMMARY Data and information found throughout the feasibility study have been collected, analyzed, and presented to assist Chelsea’s city officials, and the citizens they serve, in making an informed decision as consideration is given to the formation of a new municipal school system.

If and when a decision may be made to move forward with the formation of a new Chelsea City School System, a possible timeframe based upon previous such municipal school system formations is a period of approximately two years for all necessary steps to be completed before the new system begins its operations. For the construction of a new Chelsea High School, two years of planning followed by two years of construction should be anticipated.

Perhaps no other decision a city may make is more far reaching and having a greater long-term impact than that of planning and beginning its own school system. It is hoped that the scope and contents of this feasibility study will be invaluable to city leaders and the community as decisions are considered that will best meet the needs of students and their families both now and for many years into the future.

46 46

IX. APPENDICES

Appendix A: Millage Values Within Shelby County ............................................................................................................. IX-1

Appendix B: Certificates of the Shelby County Property Tax Commissioner Regarding the Assessed Value of the Property

Located Within the Corporate Limits of the Cities of Chelsea and Westover (Excluding Motor Vehicles) for Tax Period

Ending September 30, 2020 ................................................................................................................................................ IX-2

Appendix C: Estimated Startup Costs for a New School System......................................................................................... IX-4

Appendix D: Calculations Used in Determining School System Model “A” Pro Forma Budget ........................................ IX-10

Appendix E: Calculations Used in Determining School System Model “B” Pro Forma Budget ........................................ IX-31

Appendix F: Calculations Used in Determining School System Model “C” Pro Forma Budget......................................... IX-47

P a g e | IX-1

APPENDIX A: MILLAGE VALUES WITHIN SHELBY COUNTY

Source: Alabama Department of Revenue

P a g e | IX-2

APPENDIX B: CERTIFICATES OF THE SHELBY COUNTY PROPERTY TAX COMMISSIONER REGARDING THE ASSESSED

VALUE OF THE PROPERTY LOCATED WITHIN THE CORPORATE LIMITS OF THE CITIES OF CHELSEA AND WESTOVER

(EXCLUDING MOTOR VEHICLES) FOR TAX PERIOD ENDING SEPTEMBER 30, 2020

P a g e | IX-3

P a g e | IX-4

APPENDIX C: ESTIMATED STARTUP COSTS FOR A NEW SCHOOL SYSTEM

Startup Budget – Fy19 Orig +2% raise

Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Total

Revenues

Local Tax Revenue- Sales Tax Only 183,714 183,714 367,428

Expenditures:

Payroll (includes benefits)

Central Office:

Board Members 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 64,665

Superintendent 21,592 21,592 21,592 21,592 21,592 21,592 21,592 21,592 21,592 21,592 21,592 21,592 21,592 21,592 21,592 323,880

Admin. Secretary 5,656 5,656 5,656 5,656 5,656 5,656 5,656 5,656 5,656 5,656 56,560

CSFO 12,943 12,943 12,943 12,943 12,943 12,943 12,943 12,943 12,943 12,943 129,430

Technology Coordinator 10,780 10,780 10,780 10,780 10,780 10,780 10,780 10,780 10,780 97,020

Director of Operations 9,342 9,342 9,342 9,342 9,342 9,342 9,342 9,342 9,342 84,078

Curriculum & Instruction Director 11,673 11,673 11,673 11,673 11,673 11,673 70,038

Federal Programs Supervisor 8,550 8,550 8,550 8,550 8,550 42,750

Special Education Director 11,719 11,719 11,719 11,719 11,719 58,595

CNP Supervisor 10,951 10,951 10,951 10,951 10,951 54,755

2 Bookkeepers 11,040 11,040 11,040 11,040 11,040 55,200

2 Secretaries 7845 7845 7845 7845 7845 39,225

Receptionist 3,656 3,656 3,656 10,968

3 Maintenance Workers 14,806 14,806 14,806 44,418

Teachers/Support: 2,576,307 2,576,307

Other Expenses:

CO Supplies/Copier Lease 5,000 100 100 200 200 200 200 6,000

Custodial/Maintenance Supplies 15,329 15,329 15,329 45,987

**Transportation 57085 57,085 57,085 171,255

***Insurance (general liability, property, etc.) 225,000 225,000

Utilities 108,333 108,333 108,333 324,999

Legal Fees 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 150,000

****Hardware/Software 1,600 1600 88,800 400,000 800 250,600 800 5,800 250,000 1,000,000

Classroom Supplies (new teachers) 5,000 5,000

Professional Learning/Travel (AASB) 5,000 5,000 5,000 15,000

TOTAL EXPENDITURES 37,503 35,903 35,903 35,903 35,903 56,102 163,424 74,624 479,624 87,197 387,102 137,402 571,611 595,811 2,917,118 5,651,130

EXCESS EXPENDITURES OVER REVENUES (37,503) (35,903) (35,903) (35,903) (35,903) (56,102) (163,424) (74,624) (479,624) (87,197) (387,102) (137,402) (571,611) (412,097) (2,733,404) (5,283,702)

****Technology Startup Budget

Hardware/Software for C.O. 100,000

Hardware for New Teachers/Staff 5,000

Instructional Software 250,000

Switches, Servers, etc. 120,000

Fiber, Internet Access 125,000

Data Center 400,000

Total 1,000,000

NOTES:**This includes contracted costs of bus inspection/repair plus the Board's cost of bus insurance, fuel, tires, supplies, etc. ***Estimated Premium cost of general liability, property, boiler, employee blanket & official bonds, etc. for 1st school year, payable up front. ****Includes hardware/software for Central Office employees, hardware for new teachers /staff , monthly cost of instructional software and setting up a data center. Includes data storage and backups, network switches, phones (VIOP), servers (NexGen, iNow, Call Center, and others), network filters, etc. Capital Improvements - Not included because at the discretion of the School Board.

P a g e | IX-5

Startup Budget – Fy19 Orig +2% raise cont’

Total Comments

Revenues

Local Tax Revenue- Sales Tax Only 367,428.00 Monthly sales tax collections from July 1 will be received starting in August

Ad Valorem tax from motor vehicles not included. Real property ad valorem

tax revenue and state/federal revenue will begin in October.

Expenditures

Payroll (includes fringe benefits)

Central Office:

Board Members (5) 64,665.00 15 months, starting July of previous year

Superintendent 323,880.00 15 months, starting July of previous year

Admin. Secretary 56,560.00 10 months, starting December of previous year

CSFO 129,430.00 10 months, starting December of previous year

Technology Coordinator 97,020.00 9 months, starting January of current year

Director of Operations 84,078.00 9 months, starting January of current year/ Transportation, Maintenance, Custodial, etc.

Curriculum & Instruction Director 70,038.00 6 months, starting April of current year

Federal Programs Supervisor 42,750.00 5 months, starting May of current year

Special Education Director 58,595.00 5 months, starting May of current year

CNP Supervisor 54,755.00 5 months, starting May of current year

2 Bookkeepers 55,200.00 5 months, starting May of current year

2 Secretaries 39,225.00 5 months, starting May of current year

Receptionist 10,968.00 3 months, starting July of current year

3 Maintenance Workers 44,418.00 3 months, starting July of current year

Teachers/Support: 2,576,307.00 September payroll (excluding detail positions above) including fringe benefits

Other Expenses:

CO Supplies/Copier Lease 6,000.00 Central Office, monthly expense beginning March of current year

Custodial/Maintenance Supplies 45,987.00 Estimated supply cost only for July - Sept of current year

Transportation 171,255.00 3 months' insurance, fuel, tires, supplies plus contracted bus maintenance/inspection

Insurance 225,000.00 Annual premium for general liability, property, boiler, employee blanket & official bonds.

Utilities 324,999.00 3 months' power, gas, water, sewer

Legal Fees 150,000.00 Estimated 15 months

Hardware/Software 1,000,000.00 Central Office, new teachers, instructional software, switches, servers, fiber, data center

Classroom Supplies 5,000.00 New teachers in August

Professional Learning/Travel (AASB) 15,000.00 Estimated costs July - Sept of current year

Total Expenditures 5,651,130.00

Excess Expenditures Over Revenue (5,283,702.00)

P a g e | IX-6

Startup Budget – City Limits Only


Revenues


Expenditures:


Central Office:

Board Members 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 64,665

Superintendent 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 237,000

Admin. Secretary 6,856 6,856 6,856 6,856 6,856 6,856 6,856 6,856 6,856 6,856 68,560

CSFO 12,298 12,298 12,298 12,298 12,298 12,298 12,298 12,298 12,298 12,298 122,980





Transportation Supervisor 10,065 10,065 10,065 10,065 10,065 50,325


CNP Supervisor 8,324 8,324 8,324 8,324 8,324 41,620

2 Bookkeepers 11,076 11,076 11,076 11,076 11,076 55,380

2 Secretaries 8,628 8,628 8,628 8,628 8,628 43,140

2 Mechanics 11,012 11,012 11,012 11,012 44,048

.25 Career Tech Director 2,578 2,578 2,578 7,734

4 Principals 42,557 42,557 42,557 127,671

Receptionist 3,546 3,546 3,546 10,638


2 Other Technical 11,851 11,851 23,702


Other Expenses:



**Transportation 26,614 26,614 26,614 79,842


Utilities 111,683 111,683 111,683 335,049

Legal Fees 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 150,000

****Hardware/Software 1,600 1,600 88,800 400,000 800 250,600 800 5,800 250,000 1,000,000











Data Center 400,000

Total 1,000,000

NOTES:**This includes bus inspection/repair, bus insurance, fuel, tires, supplies, etc. ***Estimated Premium cost of general liability, property, boiler, employee blanket & official bonds, etc. for 1st school year, payable up front. ****Includes hardware/software for Central Office employees, hardware for new teachers /staff , monthly cost of instructional software and setting up a data center. Includes data storage and backups, network switches, phones (VIOP), servers (NexGen, iNow, Call Center, and others), network filters, etc. Capital Improvements - Not included because at the discretion of the School Board.

P a g e | IX-7

Startup Budget – City Limits Only cont’

Total Comments

Revenues




Expenditures


Central Office:









Transportation Supervisor 50,325.00 5 months, starting May of current year





2 Mechanics 44,048.00 4 months, starting June of current year

.25 Career Tech Director 7,734.00 3 months, starting July of current year

4 Principals 127,671.00 3 months, starting July of current year



2 Other Technical 23,702.00 2 months, starting August of current year


Other Expenses:


Custodial/Maintenance Supplies 172,353.00 Custodial services and supplies/Maintenance supplies, July - Sept of current year

Transportation 79,842.00 3 months' insurance, fuel, tires, parts and supplies









P a g e | IX-8

Startup Budget – City with Westover


Revenues


Expenditures:


Central Office:

Board Members 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 4,311 64,665

Superintendent 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 15,800 237,000

Admin. Secretary 6,856 6,856 6,856 6,856 6,856 6,856 6,856 6,856 6,856 6,856 68,560

CSFO 12,298 12,298 12,298 12,298 12,298 12,298 12,298 12,298 12,298 12,298 122,980





Transportation Supervisor 10,065 10,065 10,065 10,065 10,065 50,325


CNP Supervisor 8,324 8,324 8,324 8,324 8,324 41,620

2 Bookkeepers 11,076 11,076 11,076 11,076 11,076 55,380

2 Secretaries 8,628 8,628 8,628 8,628 8,628 43,140

2 Mechanics 11,012 11,012 11,012 11,012 44,048

.25 Career Tech Director 2,578 2,578 2,578 7,734

4 Principals 42,557 42,557 42,557 127,671

Receptionist 3,546 3,546 3,546 10,638


2 Other Technical 11,851 11,851 23,702


Other Expenses:



**Transportation 26,614 26,614 26,614 79,842


Utilities 111,683 111,683 111,683 335,049

Legal Fees 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 150,000

****Hardware/Software 1,600 1,600 88,800 400,000 800 250,600 800 5,800 250,000 1,000,000











Data Center 400,000

Total 1,000,000

NOTES:**This includes bus inspection/repair, bus insurance, fuel, tires, supplies, etc. ***Estimated Premium cost of general liability, property, boiler, employee blanket & official bonds, etc. for 1st school year, payable up front. ****Includes hardware/software for Central Office employees, hardware for new teachers /staff , monthly cost of instructional software and setting up a data center. Includes data storage and backups, network switches, phones (VIOP), servers (NexGen, iNow, Call Center, and others), network filters, etc. Capital Improvements - Not included because at the discretion of the School Board.

P a g e | IX-9

Startup Budget – City with Westover cont’

Total Comments

Revenues




Expenditures


Central Office:









Transportation Supervisor 50,325.00 5 months, starting May of current year





2 Mechanics 44,048.00 4 months, starting June of current year

.25 Career Tech Director 7,734.00 3 months, starting July of current year

4 Principals 127,671.00 3 months, starting July of current year



2 Other Technical 23,702.00 2 months, starting August of current year


Other Expenses:


Custodial/Maintenance Supplies 172,353.00 Custodial services and supplies/Maintenance supplies, July - Sept of current year

Transportation 79,842.00 3 months' insurance, fuel, tires, parts and supplies









P a g e | IX-10

APPENDIX D: CALCULATIONS USED IN DETERMINING SCHOOL SYSTEM MODEL “A” PRO FORMA BUDGET

Average Daily Membership - All Three ScenariosAttendance Period Ending 5-27-21

0K 01 02 03 04 05 06 07 08 09 10 11 12 K12

059 Shelby County (after) 1,057.00 1,298.00 1,167.00 1,155.00 1,163.00 1,182.00 1,311.00 1,371.00 1,332.00 1,333.00 1,243.00 1,230.00 1,252.00 16,094.00

0020 Chelsea High School 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 368.00 364.00 322.00 331.00 1,385.00

0023 Chelsea Middle School 0.00 0.00 0.00 0.00 0.00 0.00 329.00 385.00 355.00 0.00 0.00 0.00 0.00 1,069.00

0026 Forest Oaks Elementary School 97.00 118.00 102.00 106.00 111.00 115.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 649.00

0075 Mt Laurel Elementary School 78.00 95.00 68.00 97.00 84.00 80.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 502.00

0200 Chelsea Park Elementary School 138.00 148.00 127.00 130.00 168.00 153.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 864.00

TOTALS - Month 9, current zone 313.00 361.00 297.00 333.00 363.00 348.00 329.00 385.00 355.00 368.00 364.00 322.00 331.00 4,469.00

% of Shelby County 21.733%059 Shelby County (after) 18,010.000020 Chelsea High School 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 208.37 198.86 186.57 173.20 767.00

0023 Chelsea Middle School 0.00 0.00 0.00 0.00 0.00 0.00 199.53 226.71 201.76 0.00 0.00 0.00 0.00 628.00




TOTALS - Month 9, city only 178.36 203.42 175.81 177.95 215.54 206.91 199.53 226.71 201.76 208.37 198.86 186.57 173.20 2,553.00

% of Shelby County 12.416%059 Shelby County (after) 17,699.00

0020 Chelsea High School 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 230.37 227.86 201.57 207.20 867.00





TOTALS - Month 9, City & Westover 203.36 229.42 196.81 203.95 241.54 230.91 212.53 248.71 229.76 230.37 227.86 201.57 207.20 2,864.00

% of Shelby County 13.928%

P a g e | IX-11

Foundation Earned Units by School/Grade for FY22 - Current ADM

(Using FY21 divisors & October 2020 ADM)(Assuming Annexation of Mt Laurel)

total Total

ADM 0K 01 02 03 04 05 06 07 08 09 10 11 12 Teachers REG SPED CT Prin Asst Prin Counselor Librarian Certified

Chelsea City BOE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.25 0.25

0020 Chelsea High School 1,392.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 20.90 20.42 17.98 18.31 77.60 42.29 9.70 25.61 1 2.5 3 2 86.10

0023 Chelsea Middle School 1,072.55 0.00 0.00 0.00 0.00 0.00 0.00 16.15 19.51 18.19 0.00 0.00 0.00 0.00 53.85 43.21 6.73 3.91 1 2 2.5 2 61.35

0026 Forest Oaks Elem 622.10 6.56 7.77 6.28 7.33 5.41 5.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 38.90 34.04 4.86 0.00 1 0.5 1 1 42.40

0075 Mt Laurel Elem 501.35 5.26 6.56 4.75 6.86 4.21 3.98 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31.63 27.68 3.95 0.00 1 0.5 1 1 35.13

0200 Chelsea Park Elem 861.40 9.73 10.62 8.86 9.26 8.11 7.21 0.00 0.00 0.00 0.00 0.00 0.00 0.00 53.80 47.08 6.73 0.00 1 1 1.5 1 58.30

Totals 4,450.30 21.56 24.96 19.88 23.45 17.73 16.75 16.15 19.51 18.19 20.90 20.42 17.98 18.31 255.78 194.29 31.97 29.51 5.25 6.50 9.00 7.00 283.53

Divisors: 14.25 14.25 14.25 14.25 20.43 20.43 20.43 19.7 19.7 17.95 17.95 17.95 17.950K 01 02 03 04 05 06 07 08 09 10 11 12 K12 Reg K-3 Reg 4-6 Reg 7-8 Reg 9-12 Sped k-3 Sped 4-6 Sped 7-8 Sped 9-12 CT 7-8 CT 9-12

Total ADM: 307.20 355.65 283.35 334.20 362.25 342.20 329.90 384.30 358.35 375.10 366.45 322.70 328.65 4,450.30

Chelsea City BOE 0 0 0 0 0 0 0 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0020 Chelsea High School 1,392.90 375.10 366.45 322.70 328.65 1,392.90 0.00 0.00 0.00 42.29 0.00 0.00 0.00 9.70 0.00 25.61

0023 Chelsea Middle School 1,072.55 329.90 384.30 358.35 - - - - 1,072.55 0.00 14.13 29.08 0.00 0.00 2.02 4.71 0.00 3.91 0.00

0026 Forest Oaks Elem 622.10 93.50 110.75 89.45 104.40 110.55 113.45 - - - - 622.10 24.44 9.59 0.00 0.00 3.49 1.37 0.00 0.00 0.00 0.00

0075 Mt Laurel Elem 501.35 75.00 93.50 67.70 97.80 86.00 81.35 501.35 20.51 7.17 0.00 0.00 2.93 1.02 0.00 0.00 0.00 0.00

0200 Chelsea Park Elem 861.40 138.70 151.40 126.20 132.00 165.70 147.40 - - - 861.40 33.67 13.41 0.00 0.00 4.81 1.92 0.00 0.00 0.00 0.00

TOTALS 4,450.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Chelsea City BOE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



0026 Forest Oaks Elem 6.56 7.77 6.28 7.33 5.41 5.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 38.90

0075 Mt Laurel Elem 5.26 6.56 4.75 6.86 4.21 3.98 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31.63

0200 Chelsea Park Elem 9.73 10.62 8.86 9.26 8.11 7.21 0.00 0.00 0.00 0.00 0.00 0.00 0.00 53.80

21.56 24.96 19.88 23.45 17.73 16.75 16.15 19.51 18.19 20.90 20.42 17.98 18.31 255.78

27.75

Grade:

P a g e | IX-12

Transportation Funding and Estimated Expenditures

Assuming Current ADM, FLEET: 63 buses

Funded Positions: (incl 2% COL)

Funded Est Salary Est. Salary 20.205% & Est Funding Actual

FTE for 1 FTE for total FTE Ins 9600 at 82.9% Payroll costs Comments

Supervisor (1/40) 1 92491 92,491 28,288 100,126

Mechanic 3 46980 140,940 57,277 164,322

Bus Driver- Reg 63 16171 1,018,773 810,643 1,516,586

Utility Worker (1/40) 1 12955 12,955 12,218 20,868

Shop Foreman (1/55) 1 46318 46,318 18,959 54,114

Shop Assistant 3 24878 74,634 43,880 98,248

Secretary (1/40) 1 35081 35,081 16,688 42,917

1,997,180 2,345,571 from PR worksheet

Fuel - $2.22 per gal: SCBOE Route Report:

(current price $3.01) one way

x 2 -

x 175 days -

/ MPG 7.09 -

$2.22/gal - see below 124,336 168,581 ($3.01/gal)

Operations - $5,136 per bus x 63 buses: (82.9%) 323,568 390,311 82.9% funded

Total Transportation Operations: 2,445,084 2,904,463 84%

Fleet Renewal - 63 x 62.5% in fleet renewal =39 x $7,581 295,659

****************************************************************************************

(currently $3.01)

Est Miles Total miles MPG 7.09 Fuel $2.22

One Way per year Gallons Funding

18 6300 889 1,974

63 63

56,007 124,336

NOTE: Route report not available

P a g e | IX-13

State Allocation Sheet -Current ADM W/ Annexation

Proposed

City System

System ADM: 4,450.30 $54,568 $9600/fte 20.205% Total

Foundation Program Units FTE Salary Ext Incr Total Sal Ins Alloc Benefits Sal & Ben

Teachers 255.78 13,957,403 13,957,403 2,455,488 2,820,093 19,232,984

Principals 5 272,840 93,714 366,554 48,000 74,062 488,616

Assistant Principals 6.5 354,692 35,211 389,903 62,400 78,780 531,083

Counselors 9 491,112 4,875 495,987 86,400 100,214 682,601

Librarians 7 381,976 381,976 67,200 77,178 526,354

Career Tech Directors 0.25 13,642 6,094 19,736 2,400 3,988 26,124

Career Coachs

Total Units 283.53 15,471,665 139,894 15,611,559 2,721,888 3,154,316 21,487,763

Foundation Program (State and Local Funds)

Salaries 15,611,559

Fringe Benefits 5,876,204

Other Current Expense ($20,702 / unit) 5,869,638

Classroom Instructional Support

Student Materials ($700/unit) 198,471

Technology ($500/unit) 141,765

Library Enhancement ($157.72/unit) 44,718

Professional Development ($100/unit) 28,353

Textbooks ($75/adm) 333,773

Total Foundation Program 28,104,480

State Funds

Foundation Program ETF 24,837,391

School Nurses Prog ($70,111 + 33.18/adm) 217,772

Technology Coordinator 60,966

Transportation Operations (82.9% funded) 0

Fleet Renewal ($7,581/bus) 295,659 (estimating 39 out of 63 buses)

Capital Purchase 1,340,589

At Risk (21.774%) 88,139

Career Tech O and M (21.774%) 25,564

Alabama Reading Initiative 80,000

ESL (21.774%) 66,909

Gifted (21.774%) 20,359

State Preschool (21.774%) 32,091

National Board Certified Teachers (8 x $6k) 48,000

Total State Funds 27,113,439

Local Funds

Foundation Program (10 Mills) 3,267,089

Capital Purchase (0.450926 Mills) 147,283

Total Local Funds 3,414,372

P a g e | IX-14

Local Tax Revenue- Current ADM W/ Annexation

4,469.00

Ad Valorem

FY21 Shelby Co

BOE budget,

Amend 1

Adjustments

(actual thru July)

Foundation

Program

Cost Ratio

Est. Chelsea Share

of County Wide

Tax

Est. Chelsea

School 14 Mill

District Tax

16 mills Countywide

Tax- Real Prop 32,393,385 624,217 21.73% 7,175,785

16 mills Countywide

Tax-Motor Veh 3,854,141 21.73% 837,629

14 mills District 2 Tax-

Real Prop 25,042,715 524,724 n/a n/a 4,573,925 YPM x 14 (18% of YTD rec'd)

14 mills District 2 Tax-

Mot Veh 3,372,373 n/a n/a 679,476 21.733% of July '21 YTD rec'd/.83

Total 30 Mills 64,662,614 13,266,814

Sales and Use Tax

1% Regular County

Wide 10,519,211 21.73% 2,286,162 July Actual is 84% of budget

1% City Sales (est 1 of

4 -FY19) 100.00% 1,930,277 yielded $1,663,123 in FY20

Total Regular Sales Tax 10,519,211 4,216,439

Total Local Tax

Revenue 75,181,824.65 17,483,253

10 Mill Match 3,267,089

ADM Count

(Current ADM)

May 2021

(Month 9)

Percent of

Shelby

County K-6 2,344

Shelby County

Foundation Program 16,094.00 78.27% 7-8 740

Chelsea Foundation

Program 4,469.00 21.73% 9-12 1,385

Actual SCBOE October

2020 20,563.00 100.00% ADM 4,469

REAL PROP value taxes MOT VEH

Class I, II, and III (net of

exemption) 351,299,889.00 4,918,198.45 see above comments

Chelsea Schools Chelsea Schools

Assmt/Collection/Reap

praisal costs, etc. (344,273.89) TOTAL 14 Mill Dist Rev 10 Mill Match

Net Ad Valorem Taxes

Due 4,573,924.56 - 4,573,924.56

Number of Mills 14

Yield per Mill 326,709 4,573,925 3,267,089

Comments

Projected Chelsea

City of Chelsea (incl neighborhoods to be annexed)

P a g e | IX-15

Payroll Budget for Current ADM

Includes FY22 State 2% COL

Proposed Fringes: Full time 0.20135

Proposed Fringes: Subs 0.07775

0001 0020 0023 0026 0075 0200

Position Description

Oct 2020

Average 1.02 Ins

%

Fringes*

Total for 1

FTE

Central

Office FTEs

Chelsea

High FTEs

Chelsea

Middle FTEs

Forest

Oaks

Elem FTEs

Mt Laurel

Elem FTEs

Chelsea

Park Elem FTEs Totals FTEs

Monthly

Payroll Instr Instr Sup

Op &

Main Trans Food Genl Adm Other Exp

Alternative School Teacher 56,924 58,062 9,600 11,691 79,353 79,353 1.00 0 0 0 0 0 79,353 1.00 6,613 79,353

Asst Principal (4-8) 75,809 77,325 9,600 15,569 102,495 0 0 204,989 2.00 0 0 0 204,989 2.00 17,082 204,989

Asst Principal (7-12) 80,009 81,609 9,600 16,432 107,641 0 215,282 2.00 0 0 0 0 215,282 2.00 17,940 215,282

Asst Principal (N-6) 73,690 75,164 9,600 15,134 99,898 0 0 0 99,898 1.00 99,898 1.00 99,898 1.00 299,694 3.00 24,975 299,694

Board Member 9,600 746 10,346 51,732 5.00 0 0 0 0 0 51,732 5.00 4,311 51,732

Bookkeeper 46,373 47,300 9,600 9,524 66,424 132,849 2.00 66,424 1.00 66,424 1.00 66,424 1.00 66,424 1.00 66,424 1.00 464,971 7.00 38,748 332,543 132,428

Bookkeeper (CNP) 46,373 47,300 9,600 9,524 66,424 13,285 0.20 13,285 0.20 13,285 0.20 13,285 0.20 13,285 0.20 66,424 1.00 5,535 66,424

Bus Assistant 12,270 12,515 9,600 2,520 24,635 73,906 3.00 24,635 1.00 49,271 2.00 0 24,635 1.00 24,635 1.00 197,083 8.00 16,424 197,083

Bus Driver 15,854 16,171 9,600 3,256 29,027 58,054 2.00 464,434 16.00 435,407 15.00 348,326 12.00 232,217 8.00 290,271 10.00 1,828,709 63.00 152,392 1,828,709

Career Coach 52,435 53,484 9,600 10,769 73,853 73,853 1.00 0 0 0 0 0 73,853 1.00 6,154 73,853

Career Tech Dir 90,325 92,132 9,600 18,551 120,282 30,071 0.25 0 0 0 0 0 30,071 0.25 2,506 30,071

Chief School Financial Officer 112,532 114,783 9,600 23,111 147,494 147,494 1.00 0 0 0 0 0 147,494 1.00 12,291 147,494

Cook/Baker 19,345 19,732 9,600 3,973 33,305 0 166,525 5.00 66,610 2.00 133,220 4.00 99,915 3.00 166,525 5.00 632,793 19.00 52,733 632,793

Coordinator/Asst Coordinator of Special Education 90,936 92,755 9,600 18,676 121,031 121,031 1.00 0 0 0 0 0 121,031 1.00 10,086 121,031

Coordinator/Director (Curriculum & Instruction) 92,795 94,651 9,600 19,058 123,309 123,309 1.00 0 0 0 0 0 123,309 1.00 10,276 123,309

Counselor (4-8) 63,040 64,301 9,600 12,947 86,848 0 0 217,119 2.50 0 0 0 217,119 2.50 18,093 217,119

Counselor (7-12) 68,065 69,426 9,600 13,979 93,005 0 93,005 1.00 0 0 0 0 93,005 1.00 7,750 93,005

Counselor (N-6) 60,048 61,249 9,600 12,332 83,181 0 0 0 83,181 1.00 83,181 1.00 124,772 1.50 291,135 3.50 24,261 291,135

Counselor (10-12) 71,938 73,377 9,600 14,774 97,751 0 195,502 2.00 0 0 0 0 195,502 2.00 16,292 195,502

Custodial 24,786 25,282 9,600 5,090 39,972 0 239,833 6.00 199,861 5.00 119,917 3.00 119,917 3.00 119,917 3.00 799,444 20.00 66,620 799,444

Director/Asst. Director (Operations) 84,396 86,084 9,600 17,333 113,017 113,017 1.00 0 0 0 0 0 113,017 1.00 9,418 113,017

Gifted Teachers 58,733 59,908 9,600 12,062 81,570 0 326,280 4.00 122,355 1.50 122,355 1.50 244,710 3.00 815,701 10.00 67,975 815,701

Instruction Assistant 21,387 21,815 9,600 4,392 35,807 0 608,721 17.00 465,493 13.00 322,264 9.00 358,071 10.00 358,071 10.00 2,112,621 59.00 176,052 2,112,621

Librarian (4-8) 59,895 61,093 9,600 12,301 82,994 0 0 165,988 2.00 0 0 0 165,988 2.00 13,832 165,988

Librarian (7-12) 60,040 61,241 9,600 12,331 83,172 0 166,343 2.00 0 0 0 0 166,343 2.00 13,862 166,343

Librarian (N-6) 59,114 60,296 9,600 12,141 82,037 0 0 0 82,037 1.00 82,037 1.00 82,037 1.00 246,111 3.00 20,509 246,111

Manager/Asst. Manager 31,355 31,982 9,600 6,440 48,022 0 96,043 2.00 96,043 2.00 96,043 2.00 96,043 2.00 96,043 2.00 480,217 10.00 40,018 480,217

Mechanic - Certified 46,059 46,980 9,600 9,459 66,040 198,119 3.00 198,119 3.00 16,510 198,119

Other Crafts & Trade 44,028 44,909 9,600 9,042 63,551 190,653 3.00 0 0 0 0 0 190,653 3.00 15,888 190,653

Other Technical 50,162 51,165 9,600 10,302 71,067 142,135 2.00 0 0 0 0 0 142,135 2.00 11,845 142,135

Practical Nurse 26,971 27,510 9,600 5,539 42,650 0 42,650 1.00 0 0 0 0 42,650 1.00 3,554 42,650

Principal (4-8) 97,056 98,997 9,600 19,933 128,530 0 0 128,530 1.00 0 0 0 128,530 1.00 10,711 128,530

Principal (7-12) 103,227 105,292 9,600 21,200 136,092 0 136,092 1.00 0 0 0 0 136,092 1.00 11,341 136,092

Principal (N-6) 92,455 94,304 9,600 18,988 122,892 0 0 0 122,892 1.00 122,892 1.00 122,892 1.00 368,677 3.00 30,723 368,677

Psychometrist 65,453 66,762 9,600 13,443 89,805 89,805 1.00 0 0 0 0 0 89,805 1.00 7,484 89,805

Reading Coach 59,408 60,596 9,600 12,201 82,397 164,794 2.00 0 0 0 0 0 164,794 2.00 13,733 164,794

Receptionist 26,878 27,416 9,600 5,520 42,536 42,536 1.00 0 0 0 0 0 42,536 1.00 3,545 42,536

Registered Nurse 47,689 48,643 9,600 9,794 68,037 68,037 1.00 0 68,037 1.00 68,037 1.00 136,074 2.00 68,037 1.00 408,222 6.00 34,019 408,222

Registrar 33,403 34,071 9,600 6,860 50,531 0 50,531 1.00 50,531 1.00 50,531 1.00 50,531 1.00 50,531 1.00 252,656 5.00 21,055 252,656

Regular Teacher 53,498 54,568 9,600 10,987 75,155 0 5,411,176 72.00 3,404,531 45.30 2,600,371 34.60 2,397,451 31.90 3,472,171 46.20 17,285,700 230.00 1,440,475 17,285,700

Resource Teacher 56,694 57,828 9,600 11,644 79,072 79,072 1.00 0 0 0 0 0 79,072 1.00 6,589 79,072

Secretary, Administrative 48,482 49,452 9,600 9,957 69,009 69,009 1.00 69,009 1.00 5,751 69,009

Secretary 34,393 35,081 9,600 7,064 51,744 0 51,744 1.00 51,744 1.00 51,744 1.00 51,744 1.00 51,744 1.00 258,722 5.00 21,560 258,722 0

Social Worker 54,253 55,338 9,600 11,142 76,080 76,080 1.00 0 0 0 0 0 76,080 1.00 6,340 76,080

Speech Pathologist 55,508 56,618 9,600 11,400 77,618 0 0 0 77,618 1.00 77,618 1.00 77,618 1.00 232,855 3.00 19,405 232,855

Substitute 200,000 200,000 16,667 200,000

Superintendent 146,807 149,743 9,600 30,151 189,494 189,494 1.00 0 0 0 0 0 189,494 1.00 15,791 189,494

Supervisor of Child Nutrition 91,541 93,372 9,600 18,800 121,772 0 24,354 0.20 24,354 0.20 24,354 0.20 24,354 0.20 24,354 0.20 121,772 1.00 10,148 121,772

Supervisor of Transportation 90,677 92,491 9,600 18,623 120,714 120,714 1.00 120,714 1.00 10,059 120,714

Supervisor/Asst. Supervisor (Fed Prog) 63,821 65,097 9,600 13,107 87,805 87,805 1.00 0 0 0 0 0 87,805 1.00 7,317 87,805

Supplements (Athletics) 238,879 51,149 290,028 0.00 24,169 290,028

Supplements and Overtime (CNP) 9,070 10,800 2,210 3,120 4,800 30,000 2,500 30,000

Teacher - Collaborative Special Education 53,986 55,066 9,600 11,087 75,753 0 530,272 7.00 454,519 6.00 378,766 5.00 303,013 4.00 454,519 6.00 2,121,090 28.00 176,757 2,121,090

Technology Coordinator - Certified 85,317 87,023 9,600 17,522 114,145 114,145 1.00 0 0 0 0 0 114,145 1.00 9,512 114,145

Therapist 58,787 59,963 9,600 12,073 81,636 81,636 1.00 0 0 0 0 0 81,636 1.00 6,803 81,636

2,918,701 39.25 8,844,803 138.40 6,550,968 106.20 4,863,474 80.50 4,564,778 74.80 6,013,257 96.10 33,755,982 535.25 2,812,998 22,983,565 5,071,171 1,103,113 2,344,624 1,331,207 922,301 0

* Fringes = Retirement 12.36%, Soc Sec 6.2%, Medicare 1.45%, Unemployment .125% MONTHLY PAYROLL ESTIMATED TO BE 2,812,998 69,856 F

CERTIFIED positions 11.25 87.00 62.80 46.10 42.40 60.70 310.25 144,370 S

18,628 L

EXPENDITURE FUNCTIONS

P a g e | IX-16

CNP Analysis - Current ADM, City Only and City/Westover

Source: Taken from SCBOE FY21 Fund Source Budget Amendment One, by CCTR

Assumes: ZERO beginning Fund Balance, Indirect Cost Rate of 14.64%, City Only ADM 2,553 12.416%, City W/ Westover ADM 2,864 13.928%.

Expenditures for payroll will be from PR spreadsheets. Pass Thru is calculated at whatever it takes to attain ONE MONTH reserve.

NOTE: Will be necessary to Pass Thru $887,902/$664,543/$689,685 from General Fund to CNP to attain the required ONE MONTH reserve in each scenario.

ADM 1,392.90 767.00 867.00 1,072.55 628.00 691.00 622.10 503.00 503.00 501.35 0.00 861.40 655.00 803.00 4,450.30 2,553.00 2,864.00

5110 USDA-School Lunch Program-Section 11 267,483 147,289 166,492 166,280 97,360 107,127 152,054 122,944 122,944 118,633 - 223,333 169,820 208,192 927,783 537,413 604,755

5125 USDA-After School Snack Program - - - - 3,515 2,842 2,842 3,066 - 5,289 4,022 4,930 11,870 6,864 7,772

5130 USDA-Breakfast Program 29,050 15,996 18,082 36,467 21,352 23,494 41,650 33,676 33,676 16,759 - 34,620 26,325 32,273 158,546 97,349 107,525

5160 USDA-Food Donation Program 21,385 11,776 13,311 24,947 14,607 16,072 18,877 15,263 15,263 14,011 - 26,041 19,801 24,276 105,261 61,447 68,922

5161 USDA Donated Foods Rebates / SAE 1,985 1,093 1,236 1,588 930 1,023 1,191 963 963 1,191 - 1,588 1,207 1,480 7,543 4,193 4,702

6710 Daily Sales - Lunch 157,529 86,743 98,053 103,620 60,672 66,758 75,539 61,077 61,077 78,802 - 104,359 79,354 97,284 519,849 287,846 323,172

6730 Daily Sales - A la carte 77,960 42,929 48,525 39,558 23,162 25,486 22,480 18,176 18,176 11,368 - 29,437 22,384 27,441 180,803 106,650 119,629

6790 Other Food Service Income 40 22 25 40 23 26 1,130 914 914 27 - 40 30 37 1,277 990 1,002

6810 Interest 218 120 136 225 132 145 169 137 137 152 - 225 171 210 989 560 627

6980 Sale of Scrap 123 68 77 127 74 82 96 78 78 92 - 762 579 710 1,200 799 947

6990 Other Local Sources 238 131 148 - - 26 21 21 20 - 16 12 15 300 164 184

8993 CNP Rebates 11,381 6,267 7,084 11,849 6,938 7,634 9,011 7,286 7,286 7,087 - 11,480 8,729 10,702 50,808 29,220 32,705

8994 Food Distr Reimb 32 18 20 27 16 17 10 8 8 81 - 20 15 19 170 57 64

9210 Operating Transfers In (Pass Thru) 93,856 146,561 167,103 102,662 173,761 164,392 220,395 164,451 164,451 251,729 - 219,260 179,770 193,739 887,902 664,543 689,685

9310 Sale of Fixed Assets 120 66 75 120 70 77 90 73 73 67 - 120 91 112 517 300 337

- -

Total Revenues 661,400 459,079 520,367 487,510 399,097 412,334 546,233 427,908 427,908 503,085 - 656,590 512,311 601,420 2,854,818 1,798,396 1,962,028

Expenditures

3xxx Oper & Maint

442 Maintenance Supplies 2,928 1,612 1,823 3,860 2,260 2,487 3,668 2,966 2,966 3,576 - 1,390 1,057 1,296 15,422 7,895 8,571

Total 3400 Equipment Services 2,928 1,612 1,823 3,860 2,260 2,487 3,668 2,966 2,966 3,576 - 1,390 1,057 1,296 15,422 7,895 8,571

4210 Child Nutrition - -

PAYROLL COSTS 309,277 246,699 280,018 211,092 215,110 215,110 269,112 206,520 206,520 236,717 305,007 242,429 275,748 1,331,205 910,758 977,396

335 Subs 3,471 1,911 2,160 31,806 18,623 20,491 3,881 3,138 3,138 5,890 - 3,808 2,896 3,550 48,856 26,568 29,340

3xx Other Purchased Services 1,248 687 777 1,324 775 853 1,204 973 973 1,172 - 1,284 976 1,197 6,232 3,412 3,800

381-389 Travel 168 92 105 94 55 61 70 57 57 57 - 184 140 172 573 344 393

461 Purchased Food 200,975 110,667 125,096 139,877 81,901 90,117 165,196 133,570 133,570 157,730 - 223,833 170,200 208,658 887,611 496,338 557,440

463 Food Service Supplies 2,387 1,314 1,486 2,390 1,399 1,540 3,052 2,468 2,468 1,533 - 2,817 2,142 2,626 12,179 7,323 8,119

464 Food Processing Supplies 7,988 4,399 4,972 5,032 2,946 3,242 4,426 3,579 3,579 6,378 - 5,070 3,855 4,726 28,894 14,779 16,519

471-489 Supplies & Software 1,207 664 751 958 561 617 1,017 822 822 681 - 1,847 1,404 1,722 5,710 3,452 3,912

491-499 Non-Cap Equipment 2,664 1,467 1,658 4,450 2,606 2,867 1,129 913 913 2,872 - 2,533 1,926 2,361 13,648 6,912 7,799

589 Other Equipment 29,225 16,093 18,191 10,000 5,855 6,443 10,000 8,086 8,086 10,000 - 10,000 7,604 9,322 69,225 37,637 42,041

6xx Dues and Fees 1,437 791 894 1,440 843 928 8 6 6 710 - 1,420 1,080 1,324 5,015 2,721 3,152

910 Indirect Cost (FY21 14.64%) 47,549 37,367 42,408 37,685 35,463 35,861 41,452 31,895 31,895 37,070 46,890 37,193 42,455 210,646 141,918 152,620

Total 4210 Child Nutrition 607,596 422,152 478,516 446,148 366,138 378,129 500,547 392,026 392,026 460,810 - 604,693 471,845 553,861 2,619,794 1,652,162 1,802,532

Total Expenditures & Other Uses 610,524 423,765 480,338 450,008 368,398 380,616 504,215 394,992 394,992 464,386 - 606,083 472,902 555,156 2,635,216 1,660,057 1,811,103

Net Appropriation Year 0 50,877 35,314 40,028 37,501 30,700 31,718 42,018 32,916 32,916 38,699 - 50,507 39,409 46,263 219,602 138,339 150,925

Expenditures Subject to Indirect Cost 324,786 255,239 289,672 257,414 242,232 244,953 283,141 217,863 217,863 253,208 - 320,290 254,050 289,995 1,438,839 969,385 1,042,483

FY21 Unrestricted Rate 14.64% 47,549 37,367 42,408 37,685 35,463 35,861 41,452 31,895 31,895 37,070 46,890 37,193 42,455 210,646 141,918 152,620

ONE MONTH OPERATING BALANCE 50,877 35,314 40,028 37,501 30,700 31,718 42,018 32,916 32,916 38,699 50,507 39,409 46,263 219,601 138,338 150,925

# of months 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

These cells were adjusted upward to more closely align with Shelby County Food Service expenditures.

These expenditures are excluded from the Indirect Cost Calculation.

TOTALSCHS 0020 CMS 0023 FOE 0026 MLE 0075 CPE 0200

P a g e | IX-17

CNP Analysis - Current ADM

Source: FY21 Amended Budgets taken from SDE Fund Source Budget by CCTR

Assumes: ZERO beginning FB, IDC 14.64%, Current School Zone ADM


Will be necessary to Pass Thru $887,902 from General Fund to CNP to attain the required ONE MONTH reserve.

CHS 0020 CMS 0023 FOE 0026 MLE 0075 CPE 0200 TOTALS

ADM 1392.9 1072.55 622.1 501.35 861.4 4450.3

Revenue:

FEDERAL REVENUE 319,902 229,282 217,287 153,660 290,871 1,211,002

LOCAL REVENUE 236,109 143,570 99,440 90,461 134,839 704,419

OTHER REVENUE 11,413 11,876 9,021 7,168 11,500 50,978

OTHER SOURCES 93,976 102,782 220,485 251,796 219,380 888,419

Total Revenues & Other Sources 661,400 487,510 546,233 503,085 656,590 2,854,818

Expenditures:

OPERATION AND MAINTENANCE 2,928 3,860 3,668 3,576 1,390 15,422

Other Use - Indirect Cost (FY21 14.64%) 47,549 37,685 41,452 37,070 46,890 210,646

AUXILIARY SERVICES 560,047 408,463 459,095 423,740 557,803 2,409,148

Total Expenditures & Other Uses 610,524 450,008 504,215 464,386 606,083 2,635,216

Diff in Rev/Other Sources and Exp/Other Uses 50,877 37,501 42,018 38,699 50,507 219,602

NOTE: Large Pass-Thru requirements for a smaller system is an excellent example of the economies of scale (cost

advantages due to scale of operations). Knowing that pooled (indirect or overhead) CNP costs are pro-rated to all the

SCBOE cost centers would explain why smaller systems will spend more to support their CNP programs unless they are

operated on bare minimum requirements, which is not the case in most city school systems.

Current ADM 4,450.30

P a g e | IX-18

Projecting Federal Revenue - Current ADM

Assumptions: Only three federal programs would be material and applicable.

IDEA-B (3210 & 3220 Special Ed), Career Tech (Perkins 3310), and Child Nutrition Program (CNP 5101)

IDEA-B would be based an ADM % of SCBOE child count, with MOE on Shelby Co per capita rate, Career Tech on % of ADM

and CNP will be based upon the FY21 amended CCTR budgets for the 5 schools.

Current Resident

CCTR School ADM ADM % of Total Current Resident Current Resident Current Resident Current Resident

20 Chelsea High 1392.9 0 0% % of Chelsea child % of FY21 FY21 amended

23 Chelsea Middle 1072.55 0 0% count (if available) to allocation cctr budgets

26 Forest Oaks 622.1 0 0% system child count

75 Mt Laurel 501.35 0 0%

200 Chelsea Park 861.4 0 0%

TOTAL 4450.3 0.00 0% 947,333 40,812 1,211,003 2,199,148 0

500 CC

MOE (Local Only) 1,587,815

SHELBY CO FY21 allocation/budget 4,350,753 187,433 6,566,368

IDEA-B 3210 & 3220 Perkins 3310 CNP 5101 Total Federal

P a g e | IX-19

Excluded

Expenditures

Expenditures

Subject to

Indirect Costs

Indirect

Costs

Rate

Indirect

Costs

Earned

20 CNP CHS $285,738.00 $324,786.00 14.64% $47,549

23 CNP CMS $192,594.00 $257,414.00 14.64% $37,685

26 CNP Forest Oaks Elem $221,074.00 $283,141.00 14.64% $41,452

75 CNP Mt. Laurel Elem $211,178.00 $253,208.00 14.64% $37,070

200 CNP Chelsea Park Elem $285,793.00 $320,290.00 14.64% $46,890

Total CNP: $1,196,377.00 $1,438,839.00 $210,646

3210-3220 IDEA-B 947333 $947,333.00 1.48% $14,021

3310 PERKINS 40812 $40,812.00 1.48% $604

TOTAL INDIRECT COST $225,271

20 CNP CHS $423,764.71 $168,525.52 $255,239.19 14.64% $37,367

23 CNP CMS $368,397.71 $126,165.23 $242,232.48 14.64% $35,463

26 CNP Forest Oaks Elem $394,992.01 $177,128.84 $217,863.17 14.64% $31,895

75 CNP Mt. Laurel Elem $0.00 14.64% $0

200 CNP Chelsea Park Elem $472,902.43 $218,852.39 $254,050.04 14.64% $37,193

Total CNP: $1,660,056.86 $690,671.98 $969,384.88 $141,918

3210-3220 IDEA-B 540189 $7,878.20 $532,310.80 1.48% $7,878

3310 PERKINS 23272 $339.40 $22,932.60 1.48% $339


20 CHS $480,338.27 $190,666.62 $289,671.65 14.64% $42,408

23 CMS $380,616.06 $135,662.69 $244,953.37 14.64% $35,861

26 Forest Oaks Elem $394,992.01 $177,128.84 $217,863.17 14.64% $31,895

75 Mt. Laurel Elem $0.00

200 Chelsea Park Elem $555,156.30 $265,161.43 $289,994.86 14.64% $42,455

Total CNP: $1,811,102.64 $768,619.58 $1,042,483.05 $152,619

3210-3220 IDEA-B 605973 8,837.60 597,135.40 1.48% 8,838

3310 PERKINS 26106 380.73 25,725.27 1.48% 381


Chelsea City Pro-forma (resident 2,253 ADM)

Chelsea City Pro-forma (resident 2,864 ADM)

$450,008.00

$504,215.00

$464,386.00

$606,083.00

$2,635,216.00

$610,524.00

STATE OF ALABAMA

DEPARTMENT OF EDUCATIONFiscal Year 2021, Indirect Cost Calculation

Cost Center Code: Cost Center Title

Total

Expenditures

Acct Type 5

Chelsea City Pro-forma (current ADM)

P a g e | IX-20

Local School Budgets Public (7101) and Non-Public (7501) -Current ADM Descriptions Budget

7101 Budget

7101 Budget

7101 Budget

7101 Budget

7101 TOTALS Budget

7501 Budget

7501 Budget

7501 Budget

7501 Budget

7501 TOTALS Revenues for Appropriation Year 0 0020 0023 0026 0075 0200 7101 0020 0023 0026 0075 0200 7501

6810 Interest 600 187 154 115 387 1,443 270 0 0 270 6910 Rentals 12,154 18,400 700 6,314 29,179 66,747 0

7110 Admissions 149,145 25,655 174,800 0

7180 Concessions 18,365 10,467 28,832 0 7220 Commissions 5,377 1,968 5,572 7,591 8,479 28,987 0 7260 Dues & Fees (Required) 615,402 144,343 6,463 6,794 7,582 780,584 0 7300 Fines & Penalties 1,611 1,204 411 656 3,882 0 7340 Fund Raiser 16,780 67,696 51,062 43,209 41,673 220,420 0 7380 Grants 500 9,724 2,728 1,200 10,400 24,552 0 7430 Donations 238,279 172,020 105,705 157,732 146,609 820,345 0 7490 Other 24,428 58,569 24,842 6,122 31,853 145,814 0 7510 Concessions 44,755 3,042 47,797

7610 Dues & Fees (Self-imposed) 183,410 81,068 982 4,730 3,560 273,750

7710 Fund Raiser 225,631 106,930 105,829 120,583 109,252 668,225

7810 Donations 78,089 23,968 3,500 2,588 255 108,400

7910 Other 30,293 3,096 170 220 33,779

TOTAL LOCAL REVENUE 1,082,641 510,233 197,637 229,077 276,818 2,296,406 562,448 218,104 110,481 127,901 113,287 1,132,221

9130 Capital Leases 12,472 13,635 26,107 0 9210 Operating Transfers In 0 0 9230 Operating Transfers In - Local School Fund Sources 143,935 118,430 80,609 68,796 102,737 514,507 0 9910 Refund on Pr Yr Expend 2,558 261 2,819 120 120 TOTAL OTHER SOURCES 158,965 118,691 80,609 82,431 102,737 543,433 0 120 0 0 0 0 120 TOTAL REVENUE AND OTHER SOURCES 1,241,606 628,924 278,246 311,508 379,555 2,839,839 562,568 218,104 110,481 127,901 113,287 1,132,341 Expenditures for Appropriation Year 0 1100 Instruction

1100 Kindergarten Program

311 Student Educational Services 1,050 1,800 1,260 4,110 0 381 Local In-District 2,700 1,560 4,260 0 382 In-State 1,150 1,400 1,315 3,865 0 411 Student Classroom Supplies 6,046 5,760 6,884 18,690 2,500 2,500 429 Other Books and Periodicals 900 1,000 1,900 0 495 Computer Hardware 15,425 15,425 0 1200 Elementary Program-Grades 1-6

311 Student Educational Services 2,550 5,350 2,330 10,230 0 345 Rental-Equipment 5,000 5,414 8,000 18,414 0 381 Local In-District 63,000 4,700 3,750 2,160 73,610 0 382 In-State 20,600 26,900 11,344 58,844 0

383 Out-of-State 13,000 13,000 0 411 Student Classroom Supplies 14,858 25,449 26,654 36,584 103,545 200 1,000 12,100 2,000 15,300 429 Other Books and Periodicals 6,436 13,071 5,000 24,507 0 491 Instructional Equipment 1,000 15,430 11,000 27,430 500 10,000 10,500

495 Computer Hardware 1,220 11,500 12,720 1,000 20,000 18,000 39,000

622 License Fees 6,000 6,000

P a g e | IX-21


7101 Budget

7101 Budget

7101 Budget

7101 Budget

7101 TOTALS Budget

7501 Budget

7501 Budget

7501 Budget

7501 Budget


1500 Secondary Program-Grades 7-12

311 Student Educational Services 2,970 2,970 0

341 Equipment/Vehicle Repair and Maintenance 900 900 0

345 Rental-Equipment 6,100 6,100 0

381 Local In-District 3,400 3,400 1,000 1,000

382 In-State 1,860 1,860 100 4,350 4,450

383 Out-of-State 5,500 5,500 3,000 10,000 13,000

394 Printing and Binding 200 200 0

411 Student Classroom Supplies 126,436 17,978 144,414 4,450 850 5,300

429 Other Books and Periodicals 4,672 4,672 0

491 Instructional Equipment 2,500 450 2,950 1,000 1,000 2,000

492 Furniture and Fixtures 4,300 250 4,550 0

494 Audio/Video 1,600 1,600 0

495 Computer Hardware 24,630 13,000 37,630 500 500

498 Athletics and Physical Education 400 1,000 1,400 0

629 Other Dues and Fees 200 450 650 100 110 210 1810 At Risk Supplementary Regular Education

411 Student Classroom Supplies 537 680 653 1,870 0 2300 Children with Disabilities - Grades 1-6

411 Student Classroom Supplies 3,912 2,785 3,778 5,022 15,497 0

2400 Children with Disabilities - Grades 7-12

381 Local In-District 200 200 0

411 Student Classroom Supplies 1,300 1,300 25 25

491 Instructional Equipment 100 100 0 2800 Gifted and Talented Program

411 Student Classroom Supplies 500 856 2,955 1,874 6,185 0

429 Other Books and Periodicals 2,000 2,000 0

623 Registration Fees 500 500 0

629 Other Dues and Fees 200 200 0

3700 Consumer and Homemaking

311 Student Educational Services 300 300 0

411 Student Classroom Supplies 4,476 7,671 12,147 0

3800 Other Vocational Programs

411 Student Classroom Supplies 4,110 1,241 5,351 0

494 Audio/Video 1,069 1,069 0

4400 School Sponsored Activities

341 Equipment/Vehicle Repair and Maintenance 1,000 1,000 250 250

345 Rental-Equipment 800 800 0

382 In-State 500 500 3,800 3,800

383 Out-of-State 113,000 113,000 14,000 14,000

411 Student Classroom Supplies 3,000 3,000 21,650 28,300 49,950

451 Gasoline 50 50

491 Instructional Equipment 1,000 1,000

629 Other Dues and Fees 1,000 1,000 0

P a g e | IX-22


7101 Budget

7101 Budget

7101 Budget

7101 Budget

7101 TOTALS Budget

7501 Budget

7501 Budget

7501 Budget

7501 Budget


4500 School Sponsored Athletics

311 Student Educational Services 700 700 10,000 10,000

341 Equipment/Vehicle Repair and Maintenance 100 100 0

362 Telecommunication 1,340 1,340 0

381 Local In-District 2,400 2,400 200 200

382 In-State 6,800 6,800 1,300 1,300

411 Student Classroom Supplies 76,600 50,600 127,200 6,000 6,000

491 Instructional Equipment 10,500 10,500 0

498 Athletics and Physical Education 15,000 15,000 500 500

629 Other Dues and Fees 3,200 3,200 500 500 8100 Instructional Services

311 Student Educational Services 10,500 10,500 500 500

341 Equipment/Vehicle Repair and Maintenance 3,440 3,440 0

381 Local In-District 1,200 400 1,600 0

382 In-State 34,550 34,550 0 411 Student Classroom Supplies 35,482 5,385 8,995 12,522 62,384 2,000 2,000

429 Other Books and Periodicals 736 50 786 0

491 Instructional Equipment 10,000 17,900 27,900

TOTAL INSTRUCTIONAL SERVICES 395,821 308,816 92,038 135,257 123,933 1,055,865 0 68,425 77,710 11,000 40,600 20,000 217,735 2120 Guidance and Counseling Services

8210 Student Support Services

419 Other Instructional Supplies 350 350 0

489 Other Non-instructional Supplies 7,001 7,001 0

491 Instructional Equipment 4,600 4,600 0

492 Furniture and Fixtures 500 500 0

494 Audio/Video 500 500 0

495 Computer Hardware 19,100 19,100 0

498 Athletics and Physical Education 150 150 0

629 Other Dues and Fees 8,500 8,500 0 2140 Health Services

0 8210 Student Support Services

0 489 Other Non-instructional Supplies 100 800 1,450 1,200 3,550 0 2190 Other Student Support Services


0 345 Rental-Equipment 500 1,000 1,500 0

346 Rental-Land and Building 400 300 700 2,810 2,810

394 Printing and Binding 2,000 2,000 0

399 Other Purchased Services 26,800 11,150 37,950 19,700 700 20,400 489 Other Non-instructional Supplies 1,600 19,300 6,025 1,250 28,175 48,570 2,400 4,450 4,900 60,320

492 Furniture and Fixtures 1,100 1,100 0

493 Non-instructional Equipment 11,000 11,000 4,000 4,000

494 Audio/Video 1,000 1,000 700 700

P a g e | IX-23


7101 Budget

7101 Budget

7101 Budget

7101 Budget

7101 TOTALS Budget

7501 Budget

7501 Budget

7501 Budget

7501 Budget


495 Computer Hardware 3,000 3,000 0

498 Athletic & Physical Education 6,400 250 6,650 1,500 1,500

629 Other Dues and Fees 8,260 200 8,460 6,840 2,000 8,840

2210 Instructional Improvement & Curriculum Development 0

1500 Secondary Program-Grades 7-12 0

382 In-State 5,000 5,000 0 2215 Instructional Staff Development Services

0 8220 Instructional Staff Support

0 335 Substitutes 7,029 400 4,419 2,881 4,928 19,657 0

381 Local In-District 450 450 0

382 In-State 50 5,112 5,162 0

383 Out-of-State 600 600 5,000 5,000

389 Other Travel and Training 250 250 0

623 Registration Fees 360 450 3,300 4,110 100 100 2220 Educational Media Services


0 411 Student Classroom Supplies 928 2,000 1,500 2,770 2,337 9,535 0 422 Library/Media Books 7,509 2,000 6,720 6,000 11,264 33,493 500 500

429 Other Books and Periodicals 415 5,653 537 6,605 0

491 Instructional Equipment 200 200 0

495 Computer Hardware 400 1,200 1,600 0

622 License Fees 350 350 0 2310 Office of School Administrator

0 8230 School Administrative Services

0

341 Equipment/Vehicle Repair and Maintenance 1,000 1,000 0 342 Equipment Maintenance Agreements 1,700 1,500 3,200 0 345 Rental-Equipment 1,000 1,500 2,800 5,000 10,300 0

361 Telephone 1,700 1,700 0

369 Other Communication Services 5,000 5,000 0 471 Office Supplies 9,000 4,500 2,500 8,000 4,500 28,500 0

489 Other Non-instructional Supplies 100 100 500 500

629 Other Dues and Fees 50 50 200 200

TOTAL INSTRUCTIONAL SUPPORT 93,601 91,015 27,927 36,776 33,329 282,648 0 88,420 6,600 4,450 5,400 0 104,870

3100 Security Services 0

8300 Operation & Maintenance 0

399 Other Purchased Services 4,500 1,800 6,300 0

703 Exhaustible Land Improvements Costing Less Than $50,000 500

500 0 3200 Building Services

0 8300 Operation & Maintenance

0

343 Land and Building Repair/Maintenance 500 3,600 4,100 0

347 Custodial Services 2,800 2,800 0

P a g e | IX-24


7101 Budget

7101 Budget

7101 Budget

7101 Budget

7101 TOTALS Budget

7501 Budget

7501 Budget

7501 Budget

7501 Budget


348 Garbage and Waste 1,900 1,900 0 441 Custodial Supplies 8,000 11,000 8,500 12,500 17,994 57,994 0 442 Maintenance Supplies 3,600 3,600 2,000 1,500 1,000 11,700 0

493 Non-instructional Equipment 7,400 7,400 2,000 2,000

704 Building Improvements Costing Less Than $50,000 3,000 3,000 0 3300 Grounds Services

0 8300 Operation & Maintenance

0

343 Land and Building Repair/Maintenance 8,420 2,200 10,620 1,000 9,000 10,000 442 Maintenance Supplies 2,700 7,400 5,500 15,600 100 2,000 2,000 4,100 451 Fuel-Gasoline 615 50 300 965 0

452 Fuel-Diesel 860 75 935 0

493 Non-instructional Equipment 1,300 1,300 0

703 Exhaustible Land Improvements Costing Less Than $50,000 500

500 2,500 2,500

3400 Equipment Services 0

8300 Operation & Maintenance 0

341 Equipment/Vehicle Repair and Maintenance 4,000 4,900 8,900 0

342 Equipment Maintenance Agreements 7,200 7,200 0

TOTAL OPERATIONS & MAINTENANCE 34,720 50,175 10,500 14,125 32,194 141,714 0 3,500 9,100 0 4,000 2,000 18,600 4150 Extra/Co-Curricular Transportation

0 4400 School Sponsored Activities

0 391 Transportation-Alabama Public School Systems 6,326 1,600 1,435 1,850 14,351 25,562 967 40 1,007

4500 School Sponsored Athletics 0

382 In-State 300 300 0

391 Transportation-Alabama Public School Systems 1,900 1,300 3,200 50 50

8410 Student Transportation 0

392 Transportation-Other Providers 10,800 10,500 21,300 2,000 1,550 3,550

TOTAL TRANSPORTATION 19,326 13,400 1,435 1,850 14,351 50,362 0 2,967 1,640 0 0 0 4,607

8300 Lease Purchase Agreements 0

9200 Debt Service 0

931 Principal 6,700 3,500 10,200 0

932 Interest 350 350 700 0

TOTAL DEBT SERVICE 7,050 3,850 0 0 0 10,900 0 0 0 0 0 0 0 9390 Other Community Services

0 9540 Community Services - Other

0 489 Other Non-instructional Supplies 4,650 630 5,280 9,700 4,790 8,500 2,950 25,940 9800 Other Expenditures

0 9600 Other Expenditures

0 478 Items for Resale 14,400 35,900 39,400 43,500 22,000 155,200 33,400 30,050 26,000 32,575 33,000 155,025

699 Other Objects 300 300 0

959 Other Refunds 3,000 3,000 0

TOTAL OTHER EXPENDITURES 14,700 43,550 39,400 43,500 22,630 163,780 0 43,100 34,840 26,000 41,075 35,950 180,965

P a g e | IX-25


7101 Budget

7101 Budget

7101 Budget

7101 Budget

7101 TOTALS Budget

7501 Budget

7501 Budget

7501 Budget

7501 Budget


TOTAL EXPENDITURES 565,218 510,806 171,300 231,508 226,437 1,705,269 0 206,412 129,890 41,450 91,075 57,950 526,777

OTHER USES 9910 Interfund Operating Transfers Out

9700 Other Fund Uses

920 Operating Transfers Out 0 0 923 Operating Transfers Out - Local School Fund Sources 147,329 63,904 88,283 78,951 69,169 447,636 69,347 6,101 6,874 473 82,795 TOTAL OTHER USES 147,329 63,904 88,283 78,951 69,169 447,636 0 69,347 6,101 6,874 473 0 82,795 TOTAL EXPENDITURES & OTHER USES 712,547 574,710 259,583 310,459 295,606 2,152,905 0 275,759 135,991 48,324 91,548 57,950 609,572

omit $379,263

cap outlay

P a g e | IX-26

Chelsea City Revenue Detail, Current ADM 20-21 GOVERNMENTAL FIDUCIARY

General Special

Revenue Debt

Service Capital

Projects Expendable

Trust Total

Revenue Detail (current ADM)

State Sources

1110 - Foundation Program - Regular 24,837,391 24,837,391

1220 - School Nurses Program 217,772 217,772

1221 - Technology Coordinator 60,966 60,966

1222 - Career Tech O & M 25,564 25,564

1230 - Alabama Reading Initiative 80,000 80,000

1252 - English as a Second Language - State 66,909 66,909

1275 - Gifted Education 20,359 20,359

1310 - Transportation - Operations 2,445,084 2,445,084

1320 - Transportation - Fleet Renewal 295,659 295,659

1410 - At Risk 88,139 88,139

1520 - Preschool 32,091 32,091

2120 - Public School Fund- Capital Outlay 1,340,589 1,340,589

2901 - State Sources Default 48,000 48,000

State Sources 27,922,275 0 0 1,636,248 0 29,558,523

Federal Sources 3210 - IDEA-Part B 926,656 926,656

3220 - Pre-School Part B-Ages 3-5 20,677 20,677

3310 - Basic Grant 40,812 40,812

5110 - USDA-School Lunch Program-Section 11 927,783 927,783

5125 - USDA-After School Snack Program 11,870 11,870

5130 - USDA-School Breakfast Program 158,546 158,546

5160 - USDA-Food Donation Program 105,261 105,261

5161 - USDA Donated Foods Rebates / SAE 7,543 7,543

Federal Sources 0 2,199,148 0 0 0 2,199,148

Local Sources

6010 - County Regular Ad Valorem__1___Mills 500,838 500,838 6015 - Reg Ad Val Under Amend 3, Section 1 10 Mills 2,418,698 2,442,403 147,283 5,008,384

6020 - County Reappraisal Ad Valorem__5__Mills 2,504,192 2,504,192

6110 - County Sales Tax_1___% 2,286,162 2,286,162

6210 - District Regular Ad Valorem_11___Mills 4,127,673 4,127,673

6220 - District Reappraisal Ad Valorem_3__Mills 1,125,729 1,125,729

6310 - District Sales Tax 1% 1,930,277 1,930,277

6710 - Daily Sales - Lunch 519,849 519,849

6730 - Daily Sales - A la carte 180,803 180,803

6790 - Other Food Serv Income 1,277 1,277

6810 - Interest 2,432 270 2,702

6910 - Rentals 66,747 66,747

6965 - Medicaid Administrative Outreach Program 217,330 217,330

6980 - Sale of Scrap 1,200 1,200

P a g e | IX-27

Chelsea City Revenue Detail, Current ADM 20-21 GOVERNMENTAL FIDUCIARY

General Special

Revenue Debt

Service Capital

Projects Expendable

Trust Total

Revenue Detail (current ADM)

State Sources

6990 - Other Local Sources 300 300

7110 - Admissions 174,800 174,800

7180 - Concessions 28,832 28,832

7220 - Commissions 28,987 28,987

7260 - Dues & Fees (Required) 780,584 780,584

7300 - Fines & Penalties 3,882 3,882

7340 - Fund Raiser 220,420 220,420

7380 - Grants 24,552 24,552

7430 - Donations 820,345 820,345

7490 - Other 145,814 145,814

7510 - Concessions NP 47,797 47,797

7610 - Dues & Fees (Self-imposed) 273,750 273,750

7710 - Fund Raiser 668,225 668,225

7810 - Donations 108,400 108,400

7910 - Other NP 33,779 33,779

Local Sources 15,110,899 3,000,824 2,442,403 147,283 1,132,221 21,833,630

Other Revenue

8993 - CNP Rebates 50,808 50,808

8994- Food Distr Reimb 170 170

8995 - Extracurricular Trip Mileage Charges 0 8997 - Other Transp Mileage Charges and Misc Revenues 0

Other Revenue 0 50,978 0 0 0 50,978

Total Revenues 43,033,174 5,250,950 2,442,403 1,783,531 1,132,221 53,642,279

Other Sources

9010 - Indirect Cost 225,271 225,271

9130 - Cap Lease 26,107 26,107

9230 - OTI CO 530,431 1,402,409 1,932,840

9310 - Sale of Fixed Assets 517 517

9910 - Ref on Pr Yr Exp 2,819 120 2,939

755,702 1,431,852 0 0 120 2,187,674

Omitting Local School internal transfers in and out

P a g e | IX-28

Long-Term Debt to be Assigned from SCBOE - All Scenarios

Estimation from Shelby Co CSFO worksheets of Capital Expenditures Applicable to Schools in Chelsea School Zone Principal Current ADM City Only City/Westover

Chelsea Balance Chelsea Chelsea Chelsea

Warrant Issues: Date of Issue Proceeds Purpose Chelsea Portion

Chelsea Amt % 09/30/2020 Principal Principal Principal

PSCA combined various 27,307,492 no detail provided no detail provided 2,712,060 0.1586 14,919,650 2,366,256 2,366,256 2,366,256

PSCA 2011-B 05/02/2011 5,974,490 Paid off in FY21: will not be relevant 490,822 0.082152954 1,023,684 84,099

PSCA 2012-A Ref 03/14/2012 79,340,000 Refund 2002-A of $79,340,000 no detail provided 1,068,036 0

PSCA 2013-D 10/15/2013 2,710,169 Chel,Cal,Col,Mont,Vin,Oak,CO,Pel no detail provided 1,189,945 0.439066499 2,013,559 884,086

PSCA 2014-A Ref 05/28/2014 9,223,663 Refund 2005 & 2006 no detail provided 4,791,631 0

PSCA 2015-B Ref 05/05/2015 5,499,363 Refund 2008 & 2009-C no detail provided 4,804,579 0

PSCA 2016-A 06/30/2016 1,416,223 Chelsea,Cal,Col,Mont,Oak Mtn no detail provided 1,031,233 0.728157593 1,218,160 887,012

1,771,099

QSCB 2009-D 12/16/2009 1,107,000 Cal, Col, Mont, Vinc, CO, Ala, Pel none 774,778 0

QZAB 2011-A 06/02/2011 900,000 Cal, Col, Mont, Vinc, Wil, Pelham none 852,599 0

2011 88,360,329 FOE $14.5M, MLE $2.25M 16.44%/2.55% 16,779,456 0.189898076 101,460,000 19,267,059 16,680,085 16,680,085

2011 (Ten Mill Co Tax) 10/06/2011 117,070,000 Helena High, Forest Oaks, & Other no detail provided 14,526,489 0.124083787 101,460,000 12,589,541

2014 (one mill) 01/12/2015 350,000 Helena High athletic complex 189,891 0

2016/2006 59,410,388 CH $1.8M, CM $208K 3.31% 1,967,656 0.033119731 29,610,000 980,675 980,675 980,675

Special 2006 03/08/2006 50,000,000 Calera High, Helena Middle & Other CHS 25,612 0.00051224 510,000 261 2016 (Sales Tax) Partial

Ref 05/04/2016 36,700,000 Refund 2006, CHS 20 class & other CHS & CMS 1,942,044 0.05291673 29,610,000 1,566,864

2017 02/16/2017 5,165,000 New school buses no detail provided ??? 0.21733 3,780,000 821,507 469,325 526,478

QZAB 2017 05/18/2017 2,000,000 Rehab & repair of various schools none 2,000,000

(matures 2027) (Cal, Mont, Vin, Wil, Shelby Co)

154,096,918 23,435,498 20,496,342 20,553,495

Chelsea's % of Total Debt Principal 15.21% 13.30% 13.34%

FY22 Budgeted Debt Service P&I

Less: Reimbursements from Alabaster/Pelham

Net Debt Service P&I for Shelby Co FY22

Estimated Portion Attributable to Chelsea City 2,442,403 2,136,089 2,142,046

P a g e | IX-29

CURRENT ADM

ALABAMA DEPARTMENT OF EDUCATION

Expenditure by Function

FY 2019

LEAID LEA ADM Instructional

Services PPE Instructional

Support PPE

Operations and

Maintenance PPE Transportation

Services PPE Food

Services PPE Administrative

Services PPE Capital Outlay PPE

Debt Service PPE

Other Expenditures PPE Total PPE

177 Pelham City 3,292.45 19,331,753 5,872 5,400,744 1,640 3,094,609 940 2,744,090 833 2,251,352 684 1,384,194 420 1,447,672 440 4,952,108 1,504 1,018,551 309 41,625,073 12,643

175 Mountain Brook City 4,311.40 38,064,906 8,829 11,657,388 2,704 5,924,944 1,374 258,996 60 2,274,102 527 2,711,273 629 1,531,759 355 1,973,822 458 2,042,269 474 66,439,459 15,410

141 Florence City 4,263.15 30,018,260 7,041 9,472,056 2,222 6,246,407 1,465 2,033,472 477 2,932,524 688 1,561,810 366 8,803,632 2,065 4,661,999 1,094 1,495,010 351 67,225,170 15,769

133 Homewood City 4,277.60 31,612,779 7,390 8,910,911 2,083 5,493,815 1,284 391,915 92 2,692,315 629 2,668,651 624 19,385,702 4,532 2,602,272 608 1,569,272 367 75,327,632 17,610

107 Athens City 4,276.10 27,246,479 6,372 6,715,986 1,571 5,002,942 1,170 1,406,080 329 2,813,415 658 1,658,958 388 5,734,296 1,341 5,266,610 1,232 1,312,770 307 57,157,536 13,367

205 Trussville City 4,678.20 27,271,403 5,829 7,100,519 1,518 5,372,500 1,148 3,276,896 700 3,172,748 678 2,982,632 638 6,691,270 1,430 3,146,842 673 1,595,443 341 60,610,253 12,956

179 Opelika City 4,637.00 29,274,518 6,313 7,520,317 1,622 4,769,596 1,029 2,085,464 450 3,469,856 748 2,193,788 473 891,973 192 1,578,867 340 1,147,644 247 52,932,023 11,415

103 Alabaster City 6,108.10 37,486,917 6,137 10,299,551 1,686 7,716,235 1,263 3,784,015 620 4,724,650 774 2,620,943 429 1,386,238 227 6,047,181 990 2,517,023 412 76,582,753 12,538

059 Shelby County 20,608.10 118,455,874 5,748 37,592,825 1,824 22,348,976 1,084 14,794,562 718 12,975,720 630 4,615,111 224 3,640,123 177 17,994,712 873 6,385,780 310 238,803,683 11,588

Aver Shelby area 5,919 1,717 1,096 724 696 358 281 1,122 344 12,256

Aver All Above 6,615 1,874 1,195 475 668 466 1,195 864 346 13,699

Chelsea Benchmark 4469 26,814,000 6000 7,686,680 1720 4,915,900 1100 2,904,463 649.91 2,619,794 586.21 1,675,875 375 1,340,700 300 2,442,403 546.52 1,541,805 345 51,941,620 11622.65

from trans W/S

from cnp W/S

from debt w/s

PAYROLL 22,983,565 86% 5,071,171 66% 1,103,113 22% 2,344,624 81% 1,331,207 51% 922,301 55% 0% 0% 0% 33,755,981 65%

NON PAYROLL 3,830,435 14% 2,615,509 34% 3,812,787 78% 559,839 19% 1,288,587 49% 753,574 45% 1,340,700 100% 2,442,403 100% 1,541,805 100% 18,185,639 35%

General 24,622,147 7,229,270 4,740,164 2,849,494 1,661,250 1,197,060 42,299,385

Spe Rev 1,974,118 352,540 157,136 50,362 2,619,794 586.21 14,625 10,900 163,780 5,343,255

Debt Serv 2,442,403 2,442,403

Cap Proj 1,340,700 1,340,700

Exp Trust 217,735 104,870 18,600 4,607 180,965 526,777

Total 26,814,000 7,686,680 4,915,900 2,904,463 2,619,794 1,675,875 1,340,700 2,453,303 1,541,805 51,952,520

P a g e | IX-30

Operating Transfers In & Out

All Three Scenarios

Consists of payroll reimbursements from local schools (field trips, extra subs, supplements, etc.)

to the General Fund, classroom instructional support funds sent from General to the local schools,

and pass through funds coming from General to CNP.

SCENARIO 1 - CURRENT ADM

General Special Rev Debt Serv Cap Proj Exp Trust Total

Operating Transfers Out

General 1,402,409 1,402,409

Special Revenue 447,636 447,636

Debt Service -

Capital Projects -

Expendable Trust 82,795 82,795

Total 530,431 1,402,409 - - - 1,932,840

SCENARIO 2 - CITY ONLY



General 956,954 956,954


Debt Service -

Capital Projects -


Total 290,120 956,954 - - - 1,247,074

SCENARIO 3 - CITY WITH WESTOVER



General 1,015,764 1,015,764


Debt Service -

Capital Projects -


Total 320,559 1,015,764 - - - 1,336,323

Operating Transfers In



P a g e | IX-31

APPENDIX E: CALCULATIONS USED IN DETERMINING SCHOOL SYSTEM MODEL “B” PRO FORMA BUDGET

Foundation Earned Units by School/Grade for FY22

(Using FY22 divisors & Month 9 ADM-City Residents only)

total Total


Chelsea City BOE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.25 0.25

0020 Chelsea High School 767.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11.61 11.08 10.39 9.65 42.73 23.29 5.34 14.10 1 1.5 2 1 48.23

0023 Chelsea Middle School 628.00 0.00 0.00 0.00 0.00 0.00 0.00 9.77 11.51 10.24 0.00 0.00 0.00 0.00 31.52 25.32 3.94 2.25 1 1 1.5 1 36.02

0026 Forest Oaks Elem 503.00 5.28 6.42 5.55 5.76 4.21 4.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31.58 27.63 3.95 0.00 1 0.5 1 1 35.08

0200 Chelsea Park Elem 655.00 7.24 7.86 6.79 6.72 6.34 5.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 40.72 35.63 5.09 0.00 1 0.5 1 1 44.22

Totals 2,553.00 12.52 14.28 12.34 12.49 10.55 10.13 9.77 11.51 10.24 11.61 11.08 10.39 9.65 146.54 111.87 18.32 16.35 4.25 3.50 5.50 4.00 163.79

Divisors: 14.25 14.25 14.25 14.25 20.43 20.43 20.43 19.7 19.7 17.95 17.95 17.95 17.95

0K 01 02 03 04 05 06 07 08 09 10 11 12 K12 Reg K-3 Reg 4-6 Reg 7-8 Reg 9-12 Sped k-3 Sped 4-6 Sped 7-8 Sped 9-12 CT 7-8 CT 9-12

Total ADM: 178.36 203.42 175.81 177.95 215.55 206.91 199.53 226.71 201.76 208.37 198.86 186.57 173.20 2,553.00

Chelsea City BOE 0 0 0 0 0 0 0 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0020 Chelsea High School 767.00 208.37 198.86 186.57 173.20 767.00 0.00 0.00 0.00 23.29 0.00 0.00 0.00 5.34 0.00 14.10

0023 Chelsea Middle School 628.00 199.53 226.71 201.76 - - - - 628.00 0.00 8.55 16.78 0.00 0.00 1.22 2.72 0.00 2.25 0.00

0026 Forest Oaks Elem 503.00 75.19 91.45 79.05 82.15 86.03 89.13 - - - - 503.00 20.13 7.50 0.00 0.00 2.88 1.07 0.00 0.00 0.00 0.00


TOTALS 2,553.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Chelsea City BOE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



0026 Forest Oaks Elem 5.28 6.42 5.55 5.76 4.21 4.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31.58


12.52 14.28 12.34 12.49 10.55 10.13 9.77 11.51 10.24 11.61 11.08 10.39 9.65 146.54

17.25

Grade:

P a g e | IX-32

Transportation Funding and Expenditures

Assuming City Limits Only, FLEET: 36 buses

Funded Positions: (incl 2% COL)


FTE for 1 FTE for total FTE Ins 9600 at 82.9% Payroll costs

Supervisor (1/40) 1 92491 92,491 28,288 100,126

Mechanic 2 46980 93,960 38,185 109,548

Bus Driver- Reg 36 16171 582,156 463,225 866,621

Utility Worker (1/40) 12955 0 0 0

Shop Foreman (1/55) 46318 0 0 0

Shop Assistant 2 24878 49,756 29,253 65,499

Secretary (1/40) 1 35081 35,081 16,688 42,917

1,184,709 1,421,528 from worksheet



x 2 -

x 175 days -

/ MPG 7.09 -

$2.22/gal - see below 71,049 96,332 ($3.01/gal)



Fleet Renewal - 36 + ? spares x 62.5% in fleet renewal =23 x $7,581 174,363

****************************************************************************************

(currently $3.01)

Est Miles Total miles MPG 7.09 Fuel $2.22


18 6300 889 1,974

36 36

32,004 71,049

NOTE: Route report not available

P a g e | IX-33

State Allocation Sheet - City Limits Only

(Using FY22 state allocation data)

(Oct 20 leaps avg

Proposed reg teacher-

City System all districts +2%)

System ADM: 2,553.00 $54,568 $9600/fte 20.205% Total

Foundation Program Units FTE Salary Ext Incr Total Sal Ins Alloc Benefits Sal & Ben

Teachers 146.55 7,996,935 7,996,935 1,406,880 1,615,781 11,019,595

Principals 4 218,272 78,020 296,292 38,400 59,866 394,558

Assistant Principals 3.5 190,988 19,230 210,218 33,600 42,475 286,293

Counselors 5.5 300,124 3,297 303,420 52,800 61,306 417,527

Librarians 4 218,272 218,272 38,400 44,102 300,774

Career Tech Directors 0.25 13,642 6,181 19,823 2,400 4,005 26,228

Career Coachs

Total Units 163.80 8,938,232 106,729 9,044,961 1,572,480 1,827,534 12,444,975

Foundation Program (State and Local Funds)

Salaries 9,044,961

Fringe Benefits 3,400,014

Other Current Expense ($20,702 / unit) 3,390,988

Classroom Instructional Support

Student Materials ($700/unit) 114,660

Technology ($500/unit) 81,900

Library Enhancement ($157.72/unit) 25,835

Professional Development ($100/unit) 16,380

Textbooks ($75/adm) 191,475

Total Foundation Program 16,266,212

State Funds

Foundation Program ETF 14,448,937

School Nurses Prog ($70,111 + 42.28/adm) 178,052

Technology Coordinator 60,966

Transportation Operations (82.9% funded) 1,440,654

Fleet Renewal ($7,581/bus) 174,363 (estimating 23 out of 36 buses)

Capital Purchase 768,116

At Risk (12.416% of FY22 Shelby Co) 42,608

Career Tech O and M (12.416% of FY22 Shelby) 21,691

Alabama Reading Initiative 80,000

ESL (12.416% of Shelby FY21) 38,153

Gifted (12.416% of Shelby FY22) 15,214

State Preschool (12.416% of Shelby FY21) 18,299

National Board Certified Teachers (8 x $6k) 48,000

Total State Funds 17,335,053

Local Funds

Foundation Program (10 Mills) 1,817,275

Capital Purchase (0.450926 Mills) 81,931

Total Local Funds 1,899,206

P a g e | IX-34

Estimated Local Tax Revenue - City Limits Only

2,553.00

Ad Valorem

FY21 Shelby Co BOE

budget, Amend 1

Adjustments

(actual thru

July)

Foundation

Program Cost

Ratio

Est. Chelsea Share

of County Wide

Tax

Est. Chelsea

School 14 Mill

District Tax

16 mills Countywide Tax- Real Prop 32,393,385 624,217 12.42% 4,099,465

16 mills Countywide Tax-Motor Veh 3,854,141 12.42% 478,530

14 mills District 2 Tax-Real Prop 25,042,715 524,724 n/a n/a 2,544,184 YPM x 14 (9% of YTD rec'd)

14 mills District 2 Tax-Mot Veh 3,372,373 n/a n/a 435,455 12.416% of July '21 YTD rec'd/.83

Total 30 Mills 64,662,614 1,148,941 7,557,635

Sales and Use Tax

1% Regular County Wide 10,519,211 12.42% 1,306,486 Actual rec'd 84% thru July

1% City Sales (est 1 of 4 -FY19) 100.00% 1,930,277 yielded $1,663,123 in FY20


Total Local Tax Revenue 75,181,824.65 10,794,398

10 Mill Match 1,817,275

ADM Count (City Only) Month 9

Percent of

Shelby

County K-6 1,358

Shelby County Foundation Program 18,010.00 87.58% 7-8 428

Chelsea Foundation Program 2,553.00 12.42% 9-12 767

Actual SCBOE May 2021 20,563.00 100.00% ADM 2,553


Class I, II, and III (net of exemption) 195,405,880.00 2,735,682.32 see above comments


Assmt/Collection costs, etc. (191,498.00) TOTAL 14 Mill Dist Rev 10 Mill Match

Net Ad Valorem Taxes Due 2,544,184.32 - 2,544,184.32

Number of Mills 14

Yield per Mill (per Rev Commissioner) 181,727 2,544,184 1,817,275

Comments

Projected Chelsea

City of Chelsea (Certified by Rev Comm 7-22-21)

P a g e | IX-35

Payroll Budget -City Limits Only - Using FY21 Averages + 2% FY22 COL

FY22 COL 1.02

Proposed Fringes for FY22: 0.20205 0.07775

0001 0020 0023 0026 0075 0200


FY21

Average

Add FY22

2% COL Ins % Fringes*

Total for 1

FTE

Central

Office FTEs

Chelsea

High FTEs

Chelsea

Middle FTEs

Forest Oaks

Elem FTEs

Mt Laurel

Elem FTEs

Chelsea Park

Elem FTEs Totals FTEs

Monthly


Op &



Asst Principal (4-8) 75,809 77,325 9,600 15,624 102,549 0 0 102,549 1.00 0 0 0 102,549 1.00 8,546 102,549

Asst Principal (7-12) 80,009 81,609 9,600 16,489 107,698 0 215,397 2.00 0 0 0 0 215,397 2.00 17,950 215,397

Asst Principal (N-6) 73,690 75,164 9,600 15,187 99,951 0 0 0 99,951 1.00 0 99,951 1.00 199,901 2.00 16,658 199,901

Board Member 9,600 746 10,346 51,732 5.00 0 0 0 0 0 51,732 5.00 4,311 51,732

Bookkeeper 46,373 47,300 9,600 9,557 66,458 132,915 2.00 66,458 1.00 66,458 1.00 66,458 1.00 0 66,458 1.00 398,745 6.00 33,229 265,832 132,915

Bookkeeper (CNP) 46,373 47,300 9,600 9,557 66,458 16,614 0.25 16,614 0.25 16,614 0.25 0 16,614 0.25 66,458 1.00 5,538 66,458

Bus Assistant 12,270 12,515 9,600 2,529 24,644 24,644 1.00 24,644 1.00 24,644 1.00 24,644 1.00 0 24,644 1.00 123,221 5.00 10,268 123,221

Bus Driver 15,854 16,171 9,600 3,267 29,038 0 261,346 9.00 261,346 9.00 261,346 9.00 0 261,346 9.00 1,045,384 36.00 87,115 1,045,384

Career Coach 52,435 53,484 9,600 10,806 73,890 73,890 1.00 0 0 0 0 0 73,890 1.00 6,158 73,890

Career Tech Director 93,085 94,947 9,600 19,184 123,731 30,933 0.25 0 0 0 0 0 30,933 0.25 2,578 30,933


Cook/Baker 19,345 19,732 9,600 3,987 33,319 0 99,956 3.00 66,637 2.00 66,637 2.00 0 99,956 3.00 333,187 10.00 27,766 333,187


Coordinator/Director (Cur & Inst) 92,795 94,651 9,600 19,124 123,375 123,375 1.00 0 0 0 0 0 123,375 1.00 10,281 123,375

Counselor (4-8) 63,040 64,301 9,600 12,992 86,893 0 0 130,339 1.50 0 0 0 130,339 1.50 10,862 130,339

Counselor (7-12) 68,065 69,426 9,600 14,028 93,054 0 93,054 1.00 0 0 0 0 93,054 1.00 7,754 93,054

Counselor (N-6) 60,048 61,249 9,600 12,375 83,224 0 0 0 83,224 1.00 0 83,224 1.00 166,449 2.00 13,871 166,449

Counselor (10-12) 71,938 73,377 9,600 14,826 97,803 0 97,803 1.00 0 0 0 0 97,803 1.00 8,150 97,803

Custodial 24,786 25,282 9,600 5,108 39,990 0 199,949 5.00 159,960 4.00 119,970 3.00 0 119,970 3.00 599,848 15.00 49,987 599,848


Instruction Assistant 21,387 21,815 9,600 4,408 35,822 0 429,869 12.00 322,402 9.00 322,402 9.00 0 286,579 8.00 1,361,252 38.00 113,438 1,361,252

Librarian (4-8) 59,895 61,093 9,600 12,344 83,037 0 0 83,037 1.00 0 0 0 83,037 1.00 6,920 83,037

Librarian (7-12) 60,040 61,241 9,600 12,374 83,215 0 83,215 1.00 0 0 0 0 83,215 1.00 6,935 83,215

Librarian (N-6) 59,114 60,296 9,600 12,183 82,079 0 0 0 82,079 1.00 0 82,079 1.00 164,158 2.00 13,680 164,158

Manager/Asst. Manager 31,355 31,982 9,600 6,462 48,044 0 96,088 2.00 96,088 2.00 96,088 2.00 0 96,088 2.00 384,353 8.00 32,029 384,353

Mechanic – Certified 46,059 46,980 9,600 9,492 66,073 132,145 2.00 0 0 0 0 0 132,145 2.00 11,012 132,145


Other Technical 50,162 51,165 9,600 10,338 71,103 142,206 2.00 0 0 0 0 0 142,206 2.00 11,851 142,206

Practical Nurse 26,971 27,510 9,600 5,558 42,669 0 42,669 1.00 0 0 0 0 42,669 1.00 3,556 42,669

Principal (4-8) 97,056 98,997 9,600 20,002 128,599 0 0 128,599 1.00 0 0 0 128,599 1.00 10,717 128,599

Principal (7-12) 103,227 105,292 9,600 21,274 136,166 0 136,166 1.00 0 0 0 0 136,166 1.00 11,347 136,166

Principal (N-6) 92,455 94,304 9,600 19,054 122,958 0 0 0 122,958 1.00 0 122,958 1.00 245,916 2.00 20,493 245,916

Psychometrist 65,453 66,762 9,600 13,489 89,851 89,851 1.00 0 0 0 0 0 89,851 1.00 7,488 89,851

Reading Coach 59,408 60,596 9,600 12,243 82,440 82,440 1.00 0 0 0 0 0 82,440 1.00 6,870 82,440

Receptionist 26,878 27,416 9,600 5,539 42,555 42,555 1.00 0 0 0 0 0 42,555 1.00 3,546 42,555

Registered Nurse 47,689 48,643 9,600 9,828 68,071 68,071 1.00 0 68,071 1.00 68,071 1.00 0 68,071 1.00 272,284 4.00 22,690 272,284

Registrar 33,403 34,071 9,600 6,884 50,555 0 50,555 1.00 50,555 1.00 50,555 1.00 0 50,555 1.00 202,220 4.00 16,852 202,220

Regular Teacher 53,498 54,568 9,600 11,025 75,193 0 2,857,350 38.00 1,955,029 26.00 1,879,835 25.00 0 2,481,383 33.00 9,173,597 122.00 764,466 9,173,597


Secretary, (Administrative Asst) 59,270 60,455 9,600 12,215 82,270 82,270 1.00 82,270 1.00 6,856 82,270

Secretary 34,393 35,081 9,600 7,088 51,769 0 51,769 1.00 51,769 1.00 51,769 1.00 0 51,769 1.00 207,076 4.00 17,256 207,076

Social Worker 54,253 55,338 9,600 11,181 76,119 76,119 1.00 0 0 0 0 0 76,119 1.00 6,343 76,119

Speech Pathologist 55,508 56,618 9,600 11,440 77,658 0 0 0 77,658 1.00 0 77,658 1.00 155,316 2.00 12,943 155,316

Substitute 200,000 200,000 16,667 200,000

Superintendent 146,807 149,743 9,600 30,256 189,599 189,599 1.00 0 0 0 0 0 189,599 1.00 15,800 189,599

Supervisor of Child Nutrition 73,635 75,108 9,600 15,176 99,883 0 24,971 0.25 24,971 0.25 24,971 0.25 0 24,971 0.25 99,883 1.00 8,324 99,883


Supplements (Athletic) 0 0 0 0 238,879 51,149 0 0 0 290,028 24,169 290,028

Supplements and Overtime (CNP) 0 0 0 0 9,070 10,800 2,210 4,800 26,880 2,240 26,880

Supervisor of Transportation 90,677 92,491 9,600 18,688 120,778 120,778 1.00 0 0 0 0 0 120,778 1.00 10,065 120,778

Teacher - Collaborative Special Education 53,986 55,066 9,600 11,126 75,792 0 378,959 5.00 303,167 4.00 303,167 4.00 0 378,959 5.00 1,364,251 18.00 113,688 1,364,251

Teacher - Gifted 58,733 59,908 9,600 12,104 81,612 0 0 163,224 2.00 163,224 2.00 0 163,224 2.00 489,672 6.00 40,806 489,672


Therapist 58,787 59,963 9,600 12,115 81,678 81,678 1.00 0 0 0 0 0 81,678 1.00 6,807 81,678

2,678,259 33.25 5,474,779 85.50 4,137,408 68.00 3,983,832 66.50 0 0.00 4,661,257 75.50 20,935,535 328.75 1,744,628 13,037,306 3,683,303 903,673 1,421,528 910,761 978,967 0


CERTIFIED positions 10.25 3861942 49.00 2865944 36.50 2812097 36.00 0.00 0.00 3489436 45.00 14103393 176.75 1175283 96,296 S

12,425 L


P a g e | IX-36

CNP Analysis -City Limits Only

Source: FY21 Amended Budgets taken from SDE Fund Source Budget by CCTR

Assumes: ZERO beginning FB, IDC 14.64%, City Limits Only ADM 2,553


Will be necessary to Pass Thru $664,543 from General Fund to CNP to attain the required ONE MONTH reserve.

CHS 0020 CMS 0023 FOE 0026 MLE 0075 CPE 0200 TOTALS

ADM 767 628 503 655 2553

Revenue:

FEDERAL REVENUE 176,154 134,249 175,688 0 221,175 707,266

LOCAL REVENUE 130,013 84,063 80,402 0 102,530 397,009

OTHER REVENUE 6,285 6,954 7,294 0 8,744 29,277

OTHER SOURCES 146,627 173,831 164,524 0 179,861 664,843

Total Revenues & Other Sources 459,079 399,097 427,908 0 512,311 1,798,396

Expenditures:

OPERATION AND MAINTENANCE 1,612 2,260 2,966 0 1,057 7,895

Other Use - Indirect Cost (FY21 14.64%) 37,367 35,463 31,895 - 37,193 141,918

AUXILIARY SERVICES 384,785 330,675 360,131 0 434,653 1,510,244

Total Expenditures & Other Uses 423,765 368,398 394,992 0 472,902 1,660,057

Diff in Rev/Other Sources and Exp/Other Uses 35,314 30,700 32,916 0 39,409 138,339

NOTE: Large Pass-Thru requirements for a smaller system is an excellent example of the economies of scale (cost

advantages due to scale of operations). Knowing that pooled (indirect or overhead) CNP costs are pro-rated to all the

SCBOE cost centers would explain why smaller systems will spend more to support their CNP programs unless they are

operated on bare minimum requirements, which is not the case in most city school systems.

City Only ADM (2,553 or 12.416%)

P a g e | IX-37

Projecting Federal Revenue - City Limits Only





21.733% 12.416%

Current Resident

CCTR School ADM ADM % of Total Current Resident Current Resident Current Resident Current Resident

20 Chelsea High 1385 767 55% % of Chelsea child FY21 amended

23 Chelsea Middle 1069 628 59% count (if available) to cctr budgets

26 Forest Oaks 649 503 78% system child count

75 Mt Laurel 502 0 0%

200 Chelsea Park 864 655 76%

TOTAL 4469 2,553.00 57% 947,333 540,189 40,812 23,272 1,211,003 707,266 2,199,148 1,270,727

499 CC 285 CC

MOE (Local Only = $3,176) 905,160

MOE (State & Local = $12,107) 3,450,495


Total Federal

% of FY21 allocation

% of Shelby Co

IDEA-B 3210 & 3220 Perkins 3310 CNP 5101

P a g e | IX-38

% Residents of Current ADM








Local School Budgets (Resident 2,553-12.416%) 55% 59% 81% 76% 55% 59% 81% 76% Descriptions Budget 7101 Budget 7101 Budget 7101 Budget

7101 Budget 7101

TOTALS Budget 7501 Budget 7501 Budget 7501 Budget

7501 Budget 7501

TOTALS Revenues for Appropriation Year 0 0020 0023 0026 0075 0200 7101 0020 0023 0026 0075 0200 7501

6810 Interest 330 110 125 294 859 149 0 0 0 149 6910 Rentals 6,685 10,856 567 22,176 40,284 0 0 0 0 0

7110 Admissions 82,030 15,136 0 0 97,166 0 0 0 0 0

7180 Concessions 10,101 6,176 0 0 16,276 0 0 0 0 0 7220 Commissions 2,957 1,161 4,513 6,444 15,076 0 0 0 0 0 7260 Dues & Fees (Required) 338,471 85,162 5,235 5,762 434,631 0 0 0 0 0 7300 Fines & Penalties 886 710 333 499 2,428 0 0 0 0 0 7340 Fund Raiser 9,229 39,941 41,360 31,671 122,201 0 0 0 0 0 7380 Grants 275 5,737 2,210 7,904 16,126 0 0 0 0 0 7430 Donations 131,053 101,492 85,621 111,423 429,589 0 0 0 0 0 7490 Other 13,435 34,556 20,122 24,208 92,321 0 0 0 0 0 7510 Concessions 0 0 0 0 24,615 1,795 0 0 26,410

7610 Dues & Fees (Self-imposed) 0 0 0 0 100,876 47,830 795 2,706 152,207

7710 Fund Raiser 0 0 0 0 124,097 63,089 85,721 83,032 355,939

7810 Donations 0 0 0 0 42,949 14,141 2,835 194 60,119

7910 Other 0 0 0 0 16,661 1,827 138 167 18,793

TOTAL LOCAL REVENUE 595,453 301,037 160,086 0 210,382 1,266,958 0 309,346 128,681 89,490 0 86,098 613,615

9130 Capital Leases 6,860 0 0 0 6,860 0 0 0 0 0 9210 Operating Transfers In 0 0 0 0 0 0 0 0 0 0 9230 Operating Transfers In - Local School Fund Sources 79,164 69,874 65,293 78,080 292,411 0 0 0 0 0 9910 Refund on Pr Yr Expend 1,407 154 0 0 1,561 66 0 0 0 66 TOTAL OTHER SOURCES 87,431 70,028 65,293 0 78,080 300,832 0 66 0 0 0 0 66 TOTAL REVENUE AND OTHER SOURCES 682,883 371,065 225,379 0 288,462 1,567,790 309,412 128,681 89,490 0 86,098 613,681 Expenditures for Appropriation Year 0 1100 Instruction


311 Student Educational Services 0 0 851 958 1,808 0 0 0 0 0 381 Local In-District 0 0 0 1,186 1,186 0 0 0 0 0 382 In-State 0 0 932 999 1,931 0 0 0 0 0 411 Student Classroom Supplies 0 0 4,897 5,232 10,129 0 0 0 0 0 429 Other Books and Periodicals 0 0 0 760 760 0 0 0 0 0 495 Computer Hardware 0 0 0 11,723 11,723 0 0 0 0 0 1200 Elementary Program-Grades 1-6

311 Student Educational Services 0 0 2,066 1,771 3,836 0 0 0 0 0 345 Rental-Equipment 0 0 4,050 6,080 10,130 0 0 0 0 0 381 Local In-District 0 37,170 3,807 1,642 42,619 0 0 0 0 0 382 In-State 0 0 16,686 8,621 25,307 0 0 0 0 0

383 Out-of-State 0 0 0 0 0 0 0 0 0 0 411 Student Classroom Supplies 0 8,766 20,614 27,804 57,184 0 118 810 1,520 2,448 429 Other Books and Periodicals 0 3,797 0 3,800 7,597 0 0 0 0 0 491 Instructional Equipment 0 590 12,498 8,360 21,448 0 295 8,100 0 8,395

P a g e | IX-39










7101 Budget 7101


7501 Budget 7501


6810 Interest 330 110 125 294 859 149 0 0 0 149

495 Computer Hardware 0 720 0 0 720 0 590 0 13,680 14,270

622 License Fees 0 0 0 0 0 0 0 0 0 0


311 Student Educational Services 0 1,752 0 0 1,752 0 0 0 0 0

341 Equipment/Vehicle Repair and Maintenance 495 0 0 0 495 0 0 0 0 0

345 Rental-Equipment 3,355 0 0 0 3,355 0 0 0 0 0

381 Local In-District 1,870 0 0 0 1,870 550 0 0 0 550

382 In-State 1,023 0 0 0 1,023 55 2,567 0 0 2,622

383 Out-of-State 3,025 0 0 0 3,025 1,650 5,900 0 0 7,550

394 Printing and Binding 110 0 0 0 110 0 0 0 0 0

411 Student Classroom Supplies 69,540 10,607 0 0 80,147 2,448 502 0 0 2,949

429 Other Books and Periodicals 0 2,756 0 0 2,756 0 0 0 0 0

491 Instructional Equipment 1,375 266 0 0 1,641 550 590 0 0 1,140

492 Furniture and Fixtures 2,365 148 0 0 2,513 0 0 0 0 0

494 Audio/Video 880 0 0 0 880 0 0 0 0 0

495 Computer Hardware 13,547 7,670 0 0 21,217 275 0 0 0 275

498 Athletics and Physical Education 220 590 0 0 810 0 0 0 0 0

629 Other Dues and Fees 110 266 0 0 376 55 65 0 0 120 1810 At Risk Supplementary Regular Education

411 Student Classroom Supplies 0 0 435 496 931 0 0 0 0 0 2300 Children with Disabilities - Grades 1-6

411 Student Classroom Supplies 0 2,308 2,256 3,817 8,381 0 0 0 0 0


381 Local In-District 110 0 0 0 110 0 0 0 0 0

411 Student Classroom Supplies 715 0 0 0 715 14 0 0 0 14

491 Instructional Equipment 55 0 0 0 55 0 0 0 0 0 2800 Gifted and Talented Program

411 Student Classroom Supplies 0 295 693 1,424 2,413 0 0 0 0 0


623 Registration Fees 0 0 405 0 405 0 0 0 0 0

629 Other Dues and Fees 0 0 0 0 0 0 0 0 0 0


311 Student Educational Services 0 177 0 0 177 0 0 0 0 0

411 Student Classroom Supplies 2,462 4,526 0 0 6,988 0 0 0 0 0


411 Student Classroom Supplies 2,261 732 0 0 2,993 0 0 0 0 0

494 Audio/Video 588 0 0 0 588 0 0 0 0 0



345 Rental-Equipment 440 0 0 0 440 0 0 0 0 0

P a g e | IX-40










7101 Budget 7101


7501 Budget 7501


6810 Interest 330 110 125 294 859 149 0 0 0 149

382 In-State 275 0 0 0 275 2,090 0 0 0 2,090

383 Out-of-State 62,150 0 0 0 62,150 7,700 0 0 0 7,700

411 Student Classroom Supplies 1,650 0 0 0 1,650 11,908 16,697 0 0 28,605

451 Gasoline 28 0 0 0 28

491 Instructional Equipment 550 0 0 0 550



311 Student Educational Services 0 413 0 0 413 0 5,900 0 0 5,900


362 Telecommunication 737 0 0 0 737 0 0 0 0 0


382 In-State 3,740 0 0 0 3,740 715 0 0 0 715


491 Instructional Equipment 0 6,195 0 0 6,195 0 0 0 0 0

498 Athletics and Physical Education 0 8,850 0 0 8,850 0 295 0 0 295

629 Other Dues and Fees 0 1,888 0 0 1,888 0 295 0 0 295 8100 Instructional Services


341 Equipment/Vehicle Repair and Maintenance 0 2,030 0 0 2,030 0 0 0 0 0


382 In-State 0 20,385 0 0 20,385 0 0 0 0 0 411 Student Classroom Supplies 0 20,934 4,362 9,517 34,813 0 1,180 0 0 1,180

429 Other Books and Periodicals 0 434 0 0 434 0 0 0 0 0

491 Instructional Equipment 0 0 0 0 0 5,500 10,561 0 0 16,061

TOTAL INSTRUCTIONAL SERVICES 217,702 182,201 74,551 0 94,189 568,643 0 37,634 45,849 8,910 0 15,200 107,593 2120 Guidance and Counseling Services


419 Other Instructional Supplies 0 0 0 266 266 0 0 0 0 0

489 Other Non-instructional Supplies 0 0 5,671 0 5,671 0 0 0 0 0


492 Furniture and Fixtures 0 295 0 0 295 0 0 0 0 0

494 Audio/Video 0 295 0 0 295 0 0 0 0 0

495 Computer Hardware 0 11,269 0 0 11,269 0 0 0 0 0


629 Other Dues and Fees 0 5,015 0 0 5,015 0 0 0 0 0 2140 Health Services


489 Other Non-instructional Supplies 55 472 0 912 1,439 0 0 0 0 0

P a g e | IX-41










7101 Budget 7101


7501 Budget 7501


6810 Interest 330 110 125 294 859 149 0 0 0 149 2190 Other Student Support Services


345 Rental-Equipment 275 0 0 760 1,035 0 0 0 0 0

346 Rental-Land and Building 220 0 0 0 220 1,546 0 0 0 1,546

394 Printing and Binding 1,100 0 0 0 1,100 0 0 0 0 0

399 Other Purchased Services 14,740 6,579 0 0 21,319 10,835 413 0 0 11,248 489 Other Non-instructional Supplies 880 11,387 0 950 13,217 26,714 1,416 3,605 0 31,734


493 Non-instructional Equipment 6,050 0 0 0 6,050 2,200 0 0 0 2,200

494 Audio/Video 550 0 0 0 550 385 0 0 0 385

495 Computer Hardware 1,650 0 0 0 1,650 0 0 0 0 0

498 Athletic & Physical Education 3,520 148 0 0 3,668 0 885 0 0 885

629 Other Dues and Fees 4,543 118 0 0 4,661 3,762 1,180 0 0 4,942

2210 Instructional Improvement & Curriculum Development


382 In-State 0 2,950 0 0 2,950 0 0 0 0 0 2215 Instructional Staff Development Services

8220 Instructional Staff Support

335 Substitutes 3,866 236 3,579 3,745 11,427 0 0 0 0 0


382 In-State 28 3,016 0 0 3,044 0 0 0 0 0

383 Out-of-State 0 354 0 0 354 2,750 0 0 0 2,750

389 Other Travel and Training 0 148 0 0 148 0 0 0 0 0

623 Registration Fees 198 0 365 0 563 55 0 0 0 55 2220 Educational Media Services


411 Student Classroom Supplies 510 1,180 1,215 1,776 4,682 0 0 0 0 0 422 Library/Media Books 4,130 1,180 5,443 8,561 19,314 275 0 0 0 275


491 Instructional Equipment 0 0 162 0 162 0 0 0 0 0

495 Computer Hardware 0 0 324 0 324 0 0 0 0 0

622 License Fees 0 0 0 0 0 0 0 0 0 0 2310 Office of School Administrator

8230 School Administrative Services

341 Equipment/Vehicle Repair and Maintenance 0 0 810 0 810 0 0 0 0 0 342 Equipment Maintenance Agreements 0 0 1,377 1,140 2,517 0 0 0 0 0 345 Rental-Equipment 550 0 1,215 3,800 5,565 0 0 0 0 0

P a g e | IX-42










7101 Budget 7101


7501 Budget 7501


6810 Interest 330 110 125 294 859 149 0 0 0 149

361 Telephone 0 0 0 0 0 0 0 0 0 0

369 Other Communication Services 2,750 0 0 0 2,750 0 0 0 0 0 471 Office Supplies 4,950 2,655 2,025 3,420 13,050 0 0 0 0 0

489 Other Non-instructional Supplies 55 0 0 0 55 0 0 0 0 0


TOTAL INSTRUCTIONAL SUPPORT 51,481 53,699 22,621 0 25,330 153,130 0 48,631 3,894 3,605 0 0 56,130

3100 Security Services

8300 Operation & Maintenance

399 Other Purchased Services 2,475 1,062 0 0 3,537 0 0 0 0 0

703 Exhaustible Land Improvements Costing Less Than $50,000 0 295 0 0 295 0 0 0 0 0 3200 Building Services


343 Land and Building Repair/Maintenance 275 2,124 0 0 2,399 0 0 0 0 0

347 Custodial Services 0 1,652 0 0 1,652 0 0 0 0 0

348 Garbage and Waste 0 1,121 0 0 1,121 0 0 0 0 0 441 Custodial Supplies 4,400 6,490 6,885 13,675 31,450 0 0 0 0 0 442 Maintenance Supplies 1,980 2,124 1,620 760 6,484 0 0 0 0 0

493 Non-instructional Equipment 0 0 0 5,624 5,624 0 0 0 0 0

704 Building Improvements Costing Less Than $50,000 1,650 0 0 0 1,650 0 0 0 0 0 3300 Grounds Services


343 Land and Building Repair/Maintenance 4,631 1,298 0 0 5,929 550 5,310 0 0 5,860 442 Maintenance Supplies 1,485 4,366 0 4,180 10,031 0 59 0 1,520 1,579 451 Fuel-Gasoline 0 363 0 228 591 0 0 0 0 0

452 Fuel-Diesel 0 507 0 0 507 0 0 0 0 0

493 Non-instructional Equipment 0 767 0 0 767 0 0 0 0 0

703 Exhaustible Land Improvements Costing Less Than $50,000 0 295 0 0 295 1,375 0 0 0 1,375

3400 Equipment Services


341 Equipment/Vehicle Repair and Maintenance 2,200 2,891 0 0 5,091 0 0 0 0 0

342 Equipment Maintenance Agreements 0 4,248 0 0 4,248 0 0 0 0 0

TOTAL OPERATIONS & MAINTENANCE 19,096 29,603 8,505 0 24,467 81,672 0 1,925 5,369 0 0 1,520 8,814 4150 Extra/Co-Curricular Transportation


391 Transportation-Alabama Public School Systems 3,479 944 1,162 10,907 16,492 532 24 0 0 555


P a g e | IX-43










7101 Budget 7101


7501 Budget 7501


6810 Interest 330 110 125 294 859 149 0 0 0 149

382 In-State 165 0 0 0 165 0 0 0 0 0

391 Transportation-Alabama Public School Systems 1,045 767 0 0 1,812 0 30 0 0 30

8410 Student Transportation

392 Transportation-Other Providers 5,940 6,195 0 0 12,135 1,100 915 0 0 2,015

TOTAL TRANSPORTATION 10,629 7,906 1,162 0 10,907 30,604 0 1,632 968 0 0 0 2,599

8300 Lease Purchase Agreements

9200 Debt Service

931 Principal 3,685 2,065 0 0 5,750 0 0 0 0 0

932 Interest 193 207 0 0 399 0 0 0 0 0


9540 Community Services - Other

489 Other Non-instructional Supplies 0 2,744 0 479 3,222 5,335 2,826 0 2,242 10,403 9800 Other Expenditures

9600 Other Expenditures

478 Items for Resale 7,920 21,181 31,914 16,720 77,735 18,370 17,730 21,060 25,080 82,240

699 Other Objects 165 0 0 0 165 0 0 0 0 0

959 Other Refunds 0 1,770 0 0 1,770 0 0 0 0 0

TOTAL OTHER EXPENDITURES 8,085 25,695 31,914 0 17,199 82,892 0 23,705 20,556 21,060 0 27,322 92,643

TOTAL EXPENDITURES 310,870 301,376 138,753 0 172,092 923,091 0 113,527 76,635 33,575 0 44,042 267,778



920 Operating Transfers Out 0 0 0 0 0 0 0 0 0 0 923 Operating Transfers Out - Local School Fund Sources 81,031 37,703 71,509 52,568 242,812 38,141 3,600 5,568 0 47,308 TOTAL OTHER USES 81,031 37,703 71,509 0 52,568 242,812 0 38,141 3,600 5,568 0 0 47,308 TOTAL EXPENDITURES & OTHER USES 391,901 339,079 210,262 0 224,660 1,165,902 0 151,667 80,235 39,142 0 44,042 315,087

omit $379,263

cap outlay

P a g e | IX-44

Chelsea City Revenue Detail, City Only 2,553 ADM 20-21 GOVERNMENTAL FIDUCIARY

General Special

Revenue Debt

Service Capital

Projects Expendabl

e Trust Total

Revenues

State Sources




1222 - Career Tech O & M 21,691 21,691

1230 - Alabama Reading Initiative 80,000 80,000

1252 - English as a Second Language - State 38,153 38,153




1410 - At Risk 42,608 42,608

1520 - Preschool 18,299 18,299

2120 - Public School Fund- Capital Outlay 768,116 768,116


State Sources 16,392,57

4 0 0 942,479 0 17,335,05

3

Federal Sources

3210 - IDEA-Part B 528,399 528,399


3310 - Basic Grant 23,272 23,272 5110 - USDA-School Lunch Program-Section 11 537,413 537,413

5125 - USDA-After School Snack Program 6,864 6,864

5130 - USDA-School Breakfast Program 97,349 97,349

5160 - USDA-Food Donation Program 61,447 61,447 5161 - USDA Donated Foods Rebates / SAE 4,193 4,193

Federal Sources 0 1,270,72

7 0 0 0 1,270,727

Local Sources 6010 - County Regular Ad Valorem__1___Mills 286,125 286,125 6015 - Reg Ad Val Under Amend 3, Section 1 10 Mills 643,227

2,136,089 81,931 2,861,247

6020 - County Reappraisal Ad Valorem__5__Mills 1,430,623 1,430,623

6110 - County Sales Tax_1___% 1,306,486 1,306,486 6210 - District Regular Ad Valorem_11___Mills 2,341,145 2,341,145 6220 - District Reappraisal Ad Valorem_3__Mills 638,493 638,493

P a g e | IX-45



6730 - Daily Sales - A la carte 106,650 106,650

6790 - Other Food Serv Income 990 990

6810 - Interest 1,419 1,419

6910 - Rentals 40,284 40,284 6965 - Medicaid Administrative Outreach Program 124,160 124,160

6980 - Sale of Scrap 799 799


7110 - Admissions 97,166 97,166

7180 - Concessions 16,276 16,276

7220 - Commissions 15,076 15,076


7300 - Fines & Penalties 2,428 2,428

7340 - Fund Raiser 122,201 122,201

7380 - Grants 16,126 16,126

7430 - Donations 429,589 429,589

7490 - Other 92,321 92,321

7510 - Concessions NP 26,410 26,410


7710 - Fund Raiser 355,939 355,939

7810 - Donations 60,119 60,119

7910 - Other NP 18,793 18,793

Local Sources 8,700,536 1,663,96

6 2,136,08

9 81,931 613,468 13,195,99

0

Other Revenue 8993 - CNP Rebates 29,220 29,220

8994- Food Distr Reimb 57 57 8995 - Extracurricular Trip Mileage Charges 0 8997 - Other Transp Mileage Charges and Misc Revenues 0

Other Revenue 0 29,277 0 0 0 29,277

Total Revenues 25,093,11

0 2,963,97

0 2,136,08

9 1,024,41

0 613,468 31,831,04

7

Other Sources

9010 - Indirect Cost 150,135 150,135

9130 - Cap Lease 6,860 6,860

9230 - OTI CO 290,120 956,954 1,247,074


9910 - Ref on Pr Yr Exp 1,561 66 1,627

440,255 965,675 0 0 66 1,405,996

P a g e | IX-46

CITY RESIDENTS ONLY

LEA ADM

Instructional

Services PPE

Instructional

Support PPE

Operations and

Maintenance PPE

Transportation

Services PPE Food Services PPE

Administrative

Services PPE Capital Outlay PPE Debt Service PPE

Other

Expenditures PPE Total PPE

Scottsboro City 2,491.05 13,526,477 5,430 3,731,267 1,498 2,705,282 1,086 1,500,436 602 1,763,808 708 1,412,444 567 61,305 25 2,396,096 962 1,094,950 440 28,202,943 11,322

Arab City 2,492.75 14,535,656 5,831 3,702,448 1,485 1,655,049 664 920,040 369 1,433,160 575 1,115,246 447 0 893,298 358 1,128,434 453 25,393,061 10,187

Jasper City 2,693.75 16,185,205 6,008 4,100,026 1,522 2,780,195 1,032 941,115 349 1,668,773 619 1,034,614 384 394,024 146 497,641 185 756,187 281 28,368,026 10,531

Muscle Shoals City 2,830.65 17,839,103 6,302 5,056,883 1,786 3,086,505 1,090 378,706 134 2,086,686 737 1,597,327 564 78,755 28 948,872 335 1,109,016 392 32,192,831 11,373

Alexander City 2,995.50 16,828,309 5,618 4,923,471 1,644 2,039,996 681 1,063,013 355 2,164,231 722 1,504,433 502 943,570 315 2,291,139 765 1,573,314 525 33,342,077 11,131

Pelham City 3,292.45 19,331,753 5,872 5,400,744 1,640 3,094,609 940 2,744,090 833 2,251,352 684 1,384,194 420 1,447,672 440 4,952,108 1,504 1,018,551 309 41,625,073 12,643

Alabaster City 6,108.10 37,486,917 6,137 10,299,551 1,686 7,716,235 1,263 3,784,015 620 4,724,650 774 2,620,943 429 1,386,238 227 6,047,181 990 2,517,023 412 76,582,753 12,538

Shelby County 20,608.10 118,455,874 5,748 37,592,825 1,824 22,348,976 1,084 14,794,562 718 12,975,720 630 4,615,111 224 3,640,123 177 17,994,712 873 6,385,780 310 238,803,683 11,588

Aver Shelby area 5919 1717 1096 724 696 358 281 1122 344 12256.1

Aver All Above 5868 1636 980 498 681 442 194 747 390 11413.9

Chelsea Benchmark 2553 15,318,000 6000 4,391,160 1720 2,808,300 1100 1,740,895 682 1,652,162 647 957,375 375 765,900 300 2,136,089 837 880,785 345 30,650,666 12005.7

fr trans w/s fr cnp w/s fr debt w/s

PAYROLL 13,037,306 85% 3,683,303 84% 903,673 32% 1,421,528 82% 910,761 55% 978,967 102% 0% 0% 0% 20,935,538 68%

NON PAYROLL 2,280,694 15% 707,857 16% 1,904,627 68% 319,367 18% 741,401 45% -21,592 -2% 765,900 100% 2,136,089 100% 880,785 100% 9,715,128 32%

General 14,124,898 4,135,305 2,709,919 1,707,692 949,158 705,250 24,332,222

Spe Rev 1,085,509 199,725 89,567 30,604 1,652,162 647 8,217 6,149 82,892 3,154,825

Debt Serv 2,136,089 2,136,089

Cap Proj 765,900 765,900

Exp Trust 107,593 56,130 8,814 2,599 92,643 267,779

Total 15,318,000 4,391,160 2,808,300 1,740,895 1,652,162 957,375 765,900 2,142,238 880,785 30,656,815



FY 2019

P a g e | IX-47

APPENDIX F: CALCULATIONS USED IN DETERMINING SCHOOL SYSTEM MODEL “C” PRO FORMA BUDGET

Foundation Earned Units by School/Grade for FY22

(Using FY22 divisors & Month 9 ADM-City & Westover)

total Total


Chelsea City BOE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.25 0.25

0020 Chelsea High School 867.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12.83 12.69 11.23 11.54 48.30 26.32 6.04 15.94 1 1.5 2 1 53.80

0023 Chelsea Middle School 691.00 0.00 0.00 0.00 0.00 0.00 0.00 10.40 12.62 11.66 0.00 0.00 0.00 0.00 34.69 27.84 4.34 2.52 1 1 1.5 1 39.19

0026 Forest Oaks Elem 503.00 5.28 6.42 5.55 5.76 4.21 4.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31.58 27.63 3.95 0.00 1 0.5 1 1 35.08

0200 Chelsea Park Elem 803.00 8.99 9.68 8.26 8.55 7.61 6.94 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.04 43.78 6.25 0.00 1 1 1.5 1 54.54

Totals 2,864.00 14.27 16.10 13.81 14.31 11.82 11.30 10.40 12.62 11.66 12.83 12.69 11.23 11.54 164.61 125.58 20.58 18.46 4.25 4.00 6.00 4.00 182.86

Divisors: 14.25 14.25 14.25 14.25 20.43 20.43 20.43 19.7 19.7 17.95 17.95 17.95 17.950K 01 02 03 04 05 06 07 08 09 10 11 12 K12 Reg K-3 Reg 4-6 Reg 7-8 Reg 9-12 Sped k-3 Sped 4-6 Sped 7-8 Sped 9-12 CT 7-8 CT 9-12

Total ADM: 203.36 229.42 196.81 203.95 241.55 230.91 212.53 248.71 229.76 230.37 227.86 201.57 207.20 2,864.00

Chelsea City BOE 0 0 0 0 0 0 0 0 0 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0020 Chelsea High School 867.00 230.37 227.86 201.57 207.20 867.00 0.00 0.00 0.00 26.32 0.00 0.00 0.00 6.04 0.00 15.94

0023 Chelsea Middle School 691.00 212.53 248.71 229.76 - - - - 691.00 0.00 9.10 18.74 0.00 0.00 1.30 3.04 0.00 2.52 0.00

0026 Forest Oaks Elem 503.00 75.20 91.45 79.05 82.15 86.03 89.13 - - - - 503.01 20.13 7.50 0.00 0.00 2.88 1.07 0.00 0.00 0.00 0.00


TOTALS 2,864.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Chelsea City BOE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00



0026 Forest Oaks Elem 5.28 6.42 5.55 5.76 4.21 4.36 0.00 0.00 0.00 0.00 0.00 0.00 0.00 31.58


14.27 16.10 13.81 14.31 11.82 11.30 10.40 12.62 11.66 12.83 12.69 11.23 11.54 164.61

18.25

Grade:

P a g e | IX-48

Transportation Funding for Chelsea City System

Assuming City & Westover Only, FLEET: 40 buses

(incl 2% COL)


Funded Positions: FTE for 1 FTE for total FTE Ins 9600 at 82.9% Payroll costs Comments

Supervisor (1/40) 1 92491 92,491 28,288 100,126

Mechanic (2/33) 2 46980 93,960 38,185 109,548

Bus Driver- Reg/Sped 40 16171 646,840 514,694 962,912

Utility Worker (1/40) 1 12955 12,955 12,218 20,868

Shop Foreman (1/55) 46318 0 0 0

Shop Assistant (2/33) 2 24878 49,756 29,253 65,499

Secretary (1/40) 1 35081 35,081 16,688 42,917

1,301,868 1,537,682 from worksheet



x 2 -

x 175 days -

/ MPG 7.09 -

$2.22/gal - see below 78,943 107,036 ($3.01/gal)



Fleet Renewal - 40 + ? spares x 62.5% in fleet renewal =25 x $7,581 189,525

****************************************************************************************

(currently $3.01)

Est. Miles Total miles MPG 7.09 Fuel $2.22


18 6300 889 1,974

40 40

35,560 78,943

NOTE: Route report not available from SCBOE

P a g e | IX-49

P a g e | IX-50

Estimated Local Tax Revenue - City Limits With Westover

(Yield Per Mill does not include Westover Assessed Taxes) 2,864.00

Ad Valorem

FY21 Shelby Co BOE

budget, Amend 1

Adjustments

(actual thru

July)

Foundation

Program Cost

Ratio

Est. Chelsea Share

of County Wide

Tax

Est. Chelsea

School 14 Mill

District Tax

16 mills Countywide Tax- Real Prop 32,393,385 624,217 13.93% 4,598,692

16 mills Countywide Tax-Motor Veh 3,854,141 13.93% 536,805

14 mills District 2 Tax-Real Prop 25,042,715 524,724 n/a n/a 2,544,184 YPM x 14 (10% of YTD rec'd)

14 mills District 2 Tax-Mot Veh 3,372,373 n/a n/a 423,670 13.928% of July '21 YTD rec'd/.83

Total 30 Mills 64,662,614 1,148,941 8,103,351

Sales and Use Tax

1% Regular County Wide 10,519,211 13.93% 1,465,116 Actual rec'd 84% thru July

1% City Sales (est 1 of 4 -FY19) 100.00% 1,930,277 yielded $1,663,123 in FY20


Total Local Tax Revenue 75,181,824.65 11,498,743

10 Mill Match 1,817,275

ADM Count

(City & Westover)

Month 9

Percent of

Shelby

County K-6 1,519

Shelby County Foundation Program 17,699.00 86.07% 7-8 478

Chelsea Foundation Program 2,864.00 13.93% 9-12 867

Actual SCBOE May 2021 20,563.00 100.00% ADM 2,864


Class I, II, and III (net of exemption) 195,405,880.00 2,735,682.32 see above comments


Assmt/Collection/Reappraisal costs, etc. (191,498.00) TOTAL 14 Mill Dist Rev 10 Mill Match

Net Ad Valorem Taxes Due 2,544,184.32 - 2,544,184.32

Number of Mills 14

Yield per Mill (per Rev Commissioner) 181,727 2,544,184 1,817,275

Comments

Projected Chelsea

City of Chelsea (Certified by Rev Comm 7-22-21)

P a g e | IX-51

Pro-Forma Payroll Budget for Chelsea City -City and Westover - Using FY21 Averages + 2% FY22 COL

FY22 COL 1.02

Proposed Fringes for FY22: 0.20205 0.07775

0001 0020 0023 0026 0075 0200


FY21

Average

Add FY22

2% COL Ins % Fringes*

Total for 1

FTE

Central

Office FTEs

Chelsea

High FTEs

Chelsea

Middle FTEs

Forest Oaks

Elem FTEs

Mt Laurel

Elem FTEs

Chelsea Park

Elem FTEs Totals FTEs

Monthly


Op &



Asst Principal (4-8) 75,809 77,325 9,600 15,624 102,549 0 0 102,549 1.00 0 0 0 102,549 1.00 8,546 102,549

Asst Principal (7-12) 80,009 81,609 9,600 16,489 107,698 0 215,397 2.00 0 0 0 0 215,397 2.00 17,950 215,397

Asst Principal (N-6) 73,690 75,164 9,600 15,187 99,951 0 0 0 99,951 1.00 0 99,951 1.00 199,901 2.00 16,658 199,901

Board Member 9,600 746 10,346 51,732 5.00 0 0 0 0 0 51,732 5.00 4,311 51,732

Bookkeeper 46,373 47,300 9,600 9,557 66,458 132,915 2.00 66,458 1.00 66,458 1.00 66,458 1.00 0 66,458 1.00 398,745 6.00 33,229 265,832 132,915

Bookkeeper (CNP) 46,373 47,300 9,600 9,557 66,458 16,614 0.25 16,614 0.25 16,614 0.25 0 16,614 0.25 66,458 1.00 5,538 66,458

Bus Assistant 12,270 12,515 9,600 2,529 24,644 24,644 1.00 24,644 1.00 24,644 1.00 24,644 1.00 0 24,644 1.00 123,221 5.00 10,268 123,221

Bus Driver 15,854 16,171 9,600 3,267 29,038 0 290,384 10.00 290,384 10.00 290,384 10.00 0 290,384 10.00 1,161,538 40.00 96,795 1,161,538

Career Coach 52,435 53,484 9,600 10,806 73,890 73,890 1.00 0 0 0 0 0 73,890 1.00 6,158 73,890

Career Tech Director 93,085 94,947 9,600 19,184 123,731 30,933 0.25 0 0 0 0 0 30,933 0.25 2,578 30,933


Cook/Baker 19,345 19,732 9,600 3,987 33,319 0 133,275 4.00 66,637 2.00 66,637 2.00 0 133,275 4.00 399,825 12.00 33,319 399,825


Coordinator/Director (Cur & Inst) 92,795 94,651 9,600 19,124 123,375 123,375 1.00 0 0 0 0 0 123,375 1.00 10,281 123,375

Counselor (4-8) 63,040 64,301 9,600 12,992 86,893 0 0 130,339 1.50 0 0 0 130,339 1.50 10,862 130,339

Counselor (7-12) 68,065 69,426 9,600 14,028 93,054 0 93,054 1.00 0 0 0 0 93,054 1.00 7,754 93,054

Counselor (N-6) 60,048 61,249 9,600 12,375 83,224 0 0 0 83,224 1.00 0 166,449 2.00 249,673 3.00 20,806 249,673

Counselor (10-12) 71,938 73,377 9,600 14,826 97,803 0 97,803 1.00 0 0 0 0 97,803 1.00 8,150 97,803

Custodial 24,786 25,282 9,600 5,108 39,990 0 199,949 5.00 159,960 4.00 119,970 3.00 0 119,970 3.00 599,848 15.00 49,987 599,848


Instruction Assistant 21,387 21,815 9,600 4,408 35,822 0 429,869 12.00 322,402 9.00 322,402 9.00 0 286,579 8.00 1,361,252 38.00 113,438 1,361,252

Librarian (4-8) 59,895 61,093 9,600 12,344 83,037 0 0 83,037 1.00 0 0 0 83,037 1.00 6,920 83,037

Librarian (7-12) 60,040 61,241 9,600 12,374 83,215 0 83,215 1.00 0 0 0 0 83,215 1.00 6,935 83,215

Librarian (N-6) 59,114 60,296 9,600 12,183 82,079 0 0 0 82,079 1.00 0 82,079 1.00 164,158 2.00 13,680 164,158

Manager/Asst. Manager 31,355 31,982 9,600 6,462 48,044 0 96,088 2.00 96,088 2.00 96,088 2.00 0 96,088 2.00 384,353 8.00 32,029 384,353

Mechanic – Certified 46,059 46,980 9,600 9,492 66,073 132,145 2.00 0 0 0 0 0 132,145 2.00 11,012 132,145


Other Technical 50,162 51,165 9,600 10,338 71,103 142,206 2.00 0 0 0 0 0 142,206 2.00 11,851 142,206

Practical Nurse 26,971 27,510 9,600 5,558 42,669 0 42,669 1.00 0 0 0 0 42,669 1.00 3,556 42,669

Principal (4-8) 97,056 98,997 9,600 20,002 128,599 0 0 128,599 1.00 0 0 0 128,599 1.00 10,717 128,599

Principal (7-12) 103,227 105,292 9,600 21,274 136,166 0 136,166 1.00 0 0 0 0 136,166 1.00 11,347 136,166

Principal (N-6) 92,455 94,304 9,600 19,054 122,958 0 0 0 122,958 1.00 0 122,958 1.00 245,916 2.00 20,493 245,916

Psychometrist 65,453 66,762 9,600 13,489 89,851 89,851 1.00 0 0 0 0 0 89,851 1.00 7,488 89,851

Reading Coach 59,408 60,596 9,600 12,243 82,440 82,440 1.00 0 0 0 0 0 82,440 1.00 6,870 82,440

Receptionist 26,878 27,416 9,600 5,539 42,555 42,555 1.00 0 0 0 0 0 42,555 1.00 3,546 42,555

Registered Nurse 47,689 48,643 9,600 9,828 68,071 68,071 1.00 0 68,071 1.00 68,071 1.00 0 68,071 1.00 272,284 4.00 22,690 272,284

Registrar 33,403 34,071 9,600 6,884 50,555 0 50,555 1.00 50,555 1.00 50,555 1.00 0 50,555 1.00 202,220 4.00 16,852 202,220

Regular Teacher 53,498 54,568 9,600 11,025 75,193 0 3,233,317 43.00 2,180,609 29.00 1,879,835 25.00 0 3,082,930 41.00 10,376,691 138.00 864,724 10,376,691


Secretary, (Administrative Asst) 59,270 60,455 9,600 12,215 82,270 82,270 1.00 82,270 1.00 6,856 82,270

Secretary 34,393 35,081 9,600 7,088 51,769 0 51,769 1.00 51,769 1.00 51,769 1.00 0 51,769 1.00 207,076 4.00 17,256 207,076

Social Worker 54,253 55,338 9,600 11,181 76,119 76,119 1.00 0 0 0 0 0 76,119 1.00 6,343 76,119

Speech Pathologist 55,508 56,618 9,600 11,440 77,658 0 0 0 77,658 1.00 0 77,658 1.00 155,316 2.00 12,943 155,316

Substitute 200,000 200,000 16,667 200,000

Superintendent 146,807 149,743 9,600 30,256 189,599 189,599 1.00 0 0 0 0 0 189,599 1.00 15,800 189,599

Supervisor of Child Nutrition 73,635 75,108 9,600 15,176 99,883 0 24,971 0.25 24,971 0.25 24,971 0.25 0 24,971 0.25 99,883 1.00 8,324 99,883


Supplements (Athletic) 0 0 0 0 238,879 51,149 0 0 0 290,028 24,169 290,028

Supplements and Overtime (CNP) 0 0 0 0 9,070 10,800 2,210 4,800 26,880 2,240 26,880

Supervisor of Transportation 90,677 92,491 9,600 18,688 120,778 120,778 1.00 0 0 0 0 0 120,778 1.00 10,065 120,778

Teacher - Collaborative Special Education 53,986 55,066 9,600 11,126 75,792 0 454,750 6.00 303,167 4.00 303,167 4.00 0 454,750 6.00 1,515,835 20.00 126,320 1,515,835

Teacher - Gifted 58,733 59,908 9,600 12,104 81,612 0 0 163,224 2.00 163,224 2.00 0 163,224 2.00 489,672 6.00 40,806 489,672


Therapist 58,787 59,963 9,600 12,115 81,678 81,678 1.00 0 0 0 0 0 81,678 1.00 6,807 81,678

2,678,259 33.25 5,988,895 93.50 4,392,026 72.00 4,012,870 67.50 0 0.00 5,484,178 87.50 22,556,229 353.75 1,879,686 14,391,984 3,766,527 903,673 1,537,682 977,398 978,967 0


CERTIFIED positions 10.25 4313701 55.00 3091524 39.50 2812097 36.00 0.00 0.00 4249999 55.00 15541296 195.75 1295108 96,296 S

12,425 L


P a g e | IX-52

P a g e | IX-53

City of Chelsea - School System Feasibility Study

Projecting Federal Revenue - City and Westover





Total SCBOE CC = 2,296 FY21

21.733% 13.928% FY20 PPE MOE = $12,107

Current City/West

CCTR School ADM ADM % of Total Current City/West Current City/West Current City/West Current City/West

20 Chelsea High 1385 867 63% % of Chelsea child FY21 amended

23 Chelsea Middle 1069 691 65% count (if available) to cctr budgets

26 Forest Oaks 649 503 78% system child count

75 Mt Laurel 502 0 0%

200 Chelsea Park 864 803 93%

TOTAL 4469 2,864.00 64% 947,333 605,973 40,812 26,106 1,211,002 793,676 2,199,147 1,425,755

499 CC 320 CC

MOE (Local Only = $3,176) 1,016,320

MOE (State & Local - $12,107) 3,874,240


Total Federal

% of FY21 allocation

% of Shelby Co

IDEA-B 3210 & 3220 Perkins 3310 CNP 5101

P a g e | IX-54









Local School Budgets - City & Westover (ADM 2,864-13.928%) 63% 65% 78% 93% 63% 65% 78% 93% Descriptions Budget 7101 Budget 7101 Budget 7101 Budget

7101 Budget 7101


7501 Budget 7501


6810 Interest 378 122 120 360 980 170 0 0 0 170 6910 Rentals 7,657 11,960 546 27,136 47,299 0 0 0 0 0

7110 Admissions 93,961 16,676 0 0 110,637 0 0 0 0 0

7180 Concessions 11,570 6,804 0 0 18,374 0 0 0 0 0 7220 Commissions 3,388 1,279 4,346 7,885 16,898 0 0 0 0 0 7260 Dues & Fees (Required) 387,703 93,823 5,041 7,051 493,619 0 0 0 0 0 7300 Fines & Penalties 1,015 783 321 610 2,728 0 0 0 0 0 7340 Fund Raiser 10,571 44,002 39,828 38,756 133,158 0 0 0 0 0 7380 Grants 315 6,321 2,128 9,672 18,435 0 0 0 0 0 7430 Donations 150,116 111,813 82,450 136,346 480,725 0 0 0 0 0 7490 Other 15,390 38,070 19,377 29,623 102,460 0 0 0 0 0 7510 Concessions 0 0 0 0 28,196 1,977 0 0 30,173

7610 Dues & Fees (Self-imposed) 0 0 0 0 115,548 52,694 766 3,311 172,319

7710 Fund Raiser 0 0 0 0 142,148 69,505 82,547 101,604 395,803

7810 Donations 0 0 0 0 49,196 15,579 2,730 237 67,742

7910 Other 0 0 0 0 19,085 2,012 133 205 21,434

TOTAL LOCAL REVENUE 682,064 331,651 154,157 0 257,441 1,425,313 0 354,342 141,768 86,175 0 105,357 687,642

9130 Capital Leases 7,857 0 0 0 7,857 0 0 0 0 0 9210 Operating Transfers In 0 0 0 0 0 0 0 0 0 0 9230 Operating Transfers In - Local School Fund Sources 90,679 76,980 62,875 95,545 326,079 0 0 0 0 0 9910 Refund on Pr Yr Expend 1,612 170 0 0 1,781 76 0 0 0 76 TOTAL OTHER SOURCES 100,148 77,149 62,875 0 95,545 335,718 0 76 0 0 0 0 76 TOTAL REVENUE AND OTHER SOURCES 782,212 408,801 217,032 0 352,986 1,761,030 354,418 141,768 86,175 0 105,357 687,718 Expenditures for Appropriation Year 0 1100 Instruction


311 Student Educational Services 0 0 819 1,172 1,991 0 0 0 0 0 381 Local In-District 0 0 0 1,451 1,451 0 0 0 0 0 382 In-State 0 0 897 1,223 2,120 0 0 0 0 0 411 Student Classroom Supplies 0 0 4,716 6,402 11,118 0 0 0 0 0 429 Other Books and Periodicals 0 0 0 930 930 0 0 0 0 0 495 Computer Hardware 0 0 0 14,345 14,345 0 0 0 0 0 1200 Elementary Program-Grades 1-6

311 Student Educational Services 0 0 1,989 2,167 4,156 0 0 0 0 0 345 Rental-Equipment 0 0 3,900 7,440 11,340 0 0 0 0 0 381 Local In-District 0 40,950 3,666 2,009 46,625 0 0 0 0 0 382 In-State 0 0 16,068 10,550 26,618 0 0 0 0 0

383 Out-of-State 0 0 0 0 0 0 0 0 0 0 411 Student Classroom Supplies 0 9,658 19,850 34,023 63,531 0 130 780 1,860 2,770 429 Other Books and Periodicals 0 4,183 0 4,650 8,833 0 0 0 0 0

P a g e | IX-55










7101 Budget 7101


7501 Budget 7501

TOTALS Revenues for Appropriation Year 0 0020 0023 0026 0075 0200 7101 0020 0023 0026 0075 0200 7501 491 Instructional Equipment 0 650 12,035 10,230 22,915 0 325 7,800 0 8,125

495 Computer Hardware 0 793 0 0 793 0 650 0 16,740 17,390

622 License Fees 0 0 0 0 0 0 0 0 0 0




345 Rental-Equipment 3,843 0 0 0 3,843 0 0 0 0 0


382 In-State 1,172 0 0 0 1,172 63 2,828 0 0 2,891

383 Out-of-State 3,465 0 0 0 3,465 1,890 6,500 0 0 8,390

394 Printing and Binding 126 0 0 0 126 0 0 0 0 0



491 Instructional Equipment 1,575 293 0 0 1,868 630 650 0 0 1,280

492 Furniture and Fixtures 2,709 163 0 0 2,872 0 0 0 0 0

494 Audio/Video 1,008 0 0 0 1,008 0 0 0 0 0

495 Computer Hardware 15,517 8,450 0 0 23,967 315 0 0 0 315


629 Other Dues and Fees 126 293 0 0 419 63 72 0 0 135 1810 At Risk Supplementary Regular Education

411 Student Classroom Supplies 0 0 419 607 1,026 0 0 0 0 0 2300 Children with Disabilities - Grades 1-6

411 Student Classroom Supplies 0 2,543 2,172 4,670 9,386 0 0 0 0 0



411 Student Classroom Supplies 819 0 0 0 819 16 0 0 0 16

491 Instructional Equipment 63 0 0 0 63 0 0 0 0 0 2800 Gifted and Talented Program

411 Student Classroom Supplies 0 325 668 1,743 2,736 0 0 0 0 0


623 Registration Fees 0 0 390 0 390 0 0 0 0 0



311 Student Educational Services 0 195 0 0 195 0 0 0 0 0

411 Student Classroom Supplies 2,820 4,986 0 0 7,806 0 0 0 0 0


411 Student Classroom Supplies 2,589 807 0 0 3,396 0 0 0 0 0

494 Audio/Video 673 0 0 0 673 0 0 0 0 0



P a g e | IX-56










7101 Budget 7101


7501 Budget 7501


345 Rental-Equipment 504 0 0 0 504 0 0 0 0 0

382 In-State 315 0 0 0 315 2,394 0 0 0 2,394

383 Out-of-State 71,190 0 0 0 71,190 8,820 0 0 0 8,820

411 Student Classroom Supplies 1,890 0 0 0 1,890 13,640 18,395 0 0 32,035

451 Gasoline 32 0 0 0 32

491 Instructional Equipment 630 0 0 0 630



311 Student Educational Services 0 455 0 0 455 0 6,500 0 0 6,500


362 Telecommunication 844 0 0 0 844 0 0 0 0 0


382 In-State 4,284 0 0 0 4,284 819 0 0 0 819



498 Athletics and Physical Education 0 9,750 0 0 9,750 0 325 0 0 325

629 Other Dues and Fees 0 2,080 0 0 2,080 0 325 0 0 325 8100 Instructional Services


341 Equipment/Vehicle Repair and Maintenance 0 2,236 0 0 2,236 0 0 0 0 0


382 In-State 0 22,458 0 0 22,458 0 0 0 0 0 411 Student Classroom Supplies 0 23,063 4,200 11,645 38,909 0 1,300 0 0 1,300

429 Other Books and Periodicals 0 478 0 0 478 0 0 0 0 0

491 Instructional Equipment 0 0 0 0 0 6,300 11,635 0 0 17,935

TOTAL INSTRUCTIONAL SERVICES 249,367 200,730 71,790 0 115,258 637,145 0 43,108 50,512 8,580 0 18,600 120,799 2120 Guidance and Counseling Services


419 Other Instructional Supplies 0 0 0 326 326 0 0 0 0 0

489 Other Non-instructional Supplies 0 0 5,461 0 5,461 0 0 0 0 0



494 Audio/Video 0 325 0 0 325 0 0 0 0 0

495 Computer Hardware 0 12,415 0 0 12,415 0 0 0 0 0


629 Other Dues and Fees 0 5,525 0 0 5,525 0 0 0 0 0 2140 Health Services


489 Other Non-instructional Supplies 63 520 0 1,116 1,699 0 0 0 0 0

P a g e | IX-57










7101 Budget 7101


7501 Budget 7501

TOTALS Revenues for Appropriation Year 0 0020 0023 0026 0075 0200 7101 0020 0023 0026 0075 0200 7501 2190 Other Student Support Services


345 Rental-Equipment 315 0 0 930 1,245 0 0 0 0 0

346 Rental-Land and Building 252 0 0 0 252 1,770 0 0 0 1,770

394 Printing and Binding 1,260 0 0 0 1,260 0 0 0 0 0

399 Other Purchased Services 16,884 7,248 0 0 24,132 12,411 455 0 0 12,866 489 Other Non-instructional Supplies 1,008 12,545 0 1,163 14,716 30,599 1,560 3,471 0 35,630


493 Non-instructional Equipment 6,930 0 0 0 6,930 2,520 0 0 0 2,520

494 Audio/Video 630 0 0 0 630 441 0 0 0 441

495 Computer Hardware 1,890 0 0 0 1,890 0 0 0 0 0

498 Athletic & Physical Education 4,032 163 0 0 4,195 0 975 0 0 975

629 Other Dues and Fees 5,204 130 0 0 5,334 4,309 1,300 0 0 5,609

2210 Instructional Improvement & Curriculum Development


382 In-State 0 3,250 0 0 3,250 0 0 0 0 0 2215 Instructional Staff Development Services

8220 Instructional Staff Support

335 Substitutes 4,428 260 3,447 4,583 12,718 0 0 0 0 0


382 In-State 32 3,323 0 0 3,354 0 0 0 0 0

383 Out-of-State 0 390 0 0 390 3,150 0 0 0 3,150

389 Other Travel and Training 0 163 0 0 163 0 0 0 0 0

623 Registration Fees 227 0 351 0 578 63 0 0 0 63 2220 Educational Media Services


411 Student Classroom Supplies 585 1,300 1,170 2,173 5,228 0 0 0 0 0 422 Library/Media Books 4,731 1,300 5,242 10,476 21,748 315 0 0 0 315


491 Instructional Equipment 0 0 156 0 156 0 0 0 0 0

495 Computer Hardware 0 0 312 0 312 0 0 0 0 0

622 License Fees 0 0 0 0 0 0 0 0 0 0 2310 Office of School Administrator

8230 School Administrative Services

341 Equipment/Vehicle Repair and Maintenance 0 0 780 0 780 0 0 0 0 0 342 Equipment Maintenance Agreements 0 0 1,326 1,395 2,721 0 0 0 0 0 345 Rental-Equipment 630 0 1,170 4,650 6,450 0 0 0 0 0

361 Telephone 0 0 0 0 0 0 0 0 0 0

369 Other Communication Services 3,150 0 0 0 3,150 0 0 0 0 0

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7101 Budget 7101


7501 Budget 7501

TOTALS Revenues for Appropriation Year 0 0020 0023 0026 0075 0200 7101 0020 0023 0026 0075 0200 7501 471 Office Supplies 5,670 2,925 1,950 4,185 14,730 0 0 0 0 0

489 Other Non-instructional Supplies 63 0 0 0 63 0 0 0 0 0


TOTAL INSTRUCTIONAL SUPPORT 58,969 59,160 21,783 0 30,996 170,907 0 55,705 4,290 3,471 0 0 63,466

3100 Security Services


399 Other Purchased Services 2,835 1,170 0 0 4,005 0 0 0 0 0

703 Exhaustible Land Improvements Costing Less Than $50,000 0 325 0 0 325 0 0 0 0 0 3200 Building Services


343 Land and Building Repair/Maintenance 315 2,340 0 0 2,655 0 0 0 0 0

347 Custodial Services 0 1,820 0 0 1,820 0 0 0 0 0

348 Garbage and Waste 0 1,235 0 0 1,235 0 0 0 0 0 441 Custodial Supplies 5,040 7,150 6,630 16,734 35,554 0 0 0 0 0 442 Maintenance Supplies 2,268 2,340 1,560 930 7,098 0 0 0 0 0

493 Non-instructional Equipment 0 0 0 6,882 6,882 0 0 0 0 0

704 Building Improvements Costing Less Than $50,000 1,890 0 0 0 1,890 0 0 0 0 0 3300 Grounds Services


343 Land and Building Repair/Maintenance 5,305 1,430 0 0 6,735 630 5,850 0 0 6,480 442 Maintenance Supplies 1,701 4,810 0 5,115 11,626 0 65 0 1,860 1,925 451 Fuel-Gasoline 0 400 0 279 679 0 0 0 0 0

452 Fuel-Diesel 0 559 0 0 559 0 0 0 0 0

493 Non-instructional Equipment 0 845 0 0 845 0 0 0 0 0

703 Exhaustible Land Improvements Costing Less Than $50,000 0 325 0 0 325 1,575 0 0 0 1,575

3400 Equipment Services


341 Equipment/Vehicle Repair and Maintenance 2,520 3,185 0 0 5,705 0 0 0 0 0

342 Equipment Maintenance Agreements 0 4,680 0 0 4,680 0 0 0 0 0

TOTAL OPERATIONS & MAINTENANCE 21,874 32,614 8,190 0 29,940 92,618 0 2,205 5,915 0 0 1,860 9,980 4150 Extra/Co-Curricular Transportation


391 Transportation-Alabama Public School Systems 3,985 1,040 1,119 13,346 19,491 609 26 0 0 635


382 In-State 189 0 0 0 189 0 0 0 0 0

391 Transportation-Alabama Public School Systems 1,197 845 0 0 2,042 0 33 0 0 33

8410 Student Transportation

392 Transportation-Other Providers 6,804 6,825 0 0 13,629 1,260 1,008 0 0 2,268

TOTAL TRANSPORTATION 12,175 8,710 1,119 0 13,346 35,351 0 1,869 1,066 0 0 0 2,935

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7101 Budget 7101


7501 Budget 7501


8300 Lease Purchase Agreements

9200 Debt Service

931 Principal 4,221 2,275 0 0 6,496 0 0 0 0 0

932 Interest 221 228 0 0 448 0 0 0 0 0


9540 Community Services - Other

489 Other Non-instructional Supplies 0 3,023 0 586 3,608 6,111 3,114 0 2,744 11,968 9800 Other Expenditures

9600 Other Expenditures

478 Items for Resale 9,072 23,335 30,732 20,460 83,599 21,042 19,533 20,280 30,690 91,545

699 Other Objects 189 0 0 0 189 0 0 0 0 0

959 Other Refunds 0 1,950 0 0 1,950 0 0 0 0 0

TOTAL OTHER EXPENDITURES 9,261 28,308 30,732 0 21,046 89,346 0 27,153 22,646 20,280 0 33,434 103,513

TOTAL EXPENDITURES 356,087 332,024 133,614 0 210,586 1,032,312 0 130,040 84,429 32,331 0 53,894 300,693



920 Operating Transfers Out 0 0 0 0 0 0 0 0 0 0 923 Operating Transfers Out - Local School Fund Sources 92,817 41,538 68,861 64,327 267,543 43,689 3,966 5,362 0 53,016 TOTAL OTHER USES 92,817 41,538 68,861 0 64,327 267,543 0 43,689 3,966 5,362 0 0 53,016 TOTAL EXPENDITURES & OTHER USES 448,905 373,562 202,475 0 274,913 1,299,854 0 173,728 88,394 37,693 0 53,894 353,709

omit $379,263

cap outlay

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Detail Revenue-City & Westover 2,864 ADM 20-21 GOVERNMENTAL FIDUCIARY

General Special

Revenue Debt

Service Capital

Projects Expendable

Trust Total

Revenues

State Sources




1222 - Career Tech O & M 24,332 24,332

1230 - Alabama Reading Initiative 80,000 80,000 1252 - English as a Second Language - State 42,799 42,799




1410 - At Risk 47,797 47,797

1520 - Preschool 20,527 20,527

2120 - Public School Fund- Capital Outlay 863,295 863,295


State Sources 18,264,571 0 0 1,052,820 0 19,317,391

Federal Sources 3210 - IDEA-Part B 592,747 592,747


3310 - Basic Grant 26,106 26,106 5110 - USDA-School Lunch Program-Section 11 604,755 604,755

5125 - USDA-After School Snack Program 7,772 7,772 5130 - USDA-School Breakfast Program 107,525 107,525

5160 - USDA-Food Donation Program 68,922 68,922 5161 - USDA Donated Foods Rebates / SAE 4,702 4,702

Federal Sources 0 1,425,755 0 0 0 1,425,755

Local Sources 6010 - County Regular Ad Valorem__1___Mills 320,969 320,969 6015 - Reg Ad Val Under Amend 3, Section 1 10 Mills 984,401 2,142,046 83,239 3,209,686 6020 - County Reappraisal Ad Valorem__5__Mills 1,604,842 1,604,842

6110 - County Sales Tax_1___% 1,465,116 1,465,116 6210 - District Regular Ad Valorem_11___Mills 2,535,920 2,535,920 6220 - District Reappraisal Ad Valorem_3__Mills 691,614 691,614



P a g e | IX-61

6730 - Daily Sales - A la carte 119,629 119,629 Detail Revenue-City & Westover 2,864 ADM 20-21

GOVERNMENTAL FIDUCIARY 1,002

General

Special Revenue

Debt Service

Capital Projects

Expendable Trust Total

6980 - Sale of Scrap 947 947


7110 - Admissions 110,637 110,637

7180 - Concessions 18,374 18,374

7220 - Commissions 16,898 16,898


7300 - Fines & Penalties 2,728 2,728

7340 - Fund Raiser 133,158 133,158

7380 - Grants 18,435 18,435

7430 - Donations 480,725 480,725

7490 - Other 102,460 102,460

7510 - Concessions NP 30,173 30,173


7710 - Fund Raiser 395,803 395,803

7810 - Donations 67,742 67,742

7910 - Other NP 21,434 21,434

Local Sources 9,672,419 1,870,874 2,142,046 83,239 687,641 14,456,219

Other Revenue

8993 - CNP Rebates 32,705 32,705

8994- Food Distr Reimb 64 64

8995 - Extracurricular Trip Mileage Charges 0

8997 - Other Transp Mileage Charges and Misc Revenues 0

Other Revenue 0 32,769 0 0 0 32,769

Total Revenues 27,936,990 3,329,398 2,142,046 1,136,059 687,641 35,232,134

Other Sources 9010 - Indirect Cost 161,837 161,837

9130 - Cap Lease 7,857 7,857

9230 - OTI CO 320,559 1,015,764 1,336,323


9910 - Ref on Pr Yr Exp 1,781 76 1,857

482,396 1,025,739 0 0 76 1,508,211

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CITY WITH WESTOVER

LEA ADM

Instructional

Services PPE

Instructional

Support PPE

Operations and

Maintenance PPE

Transportation

Services PPE Food Services PPE

Administrative

Services PPE Capital Outlay PPE Debt Service PPE

Other

Expenditures PPE Total PPE

Scottsboro City 2,491.05 13,526,477 5,430 3,731,267 1,498 2,705,282 1,086 1,500,436 602 1,763,808 708 1,412,444 567 61,305 25 2,396,096 962 1,094,950 440 28,202,943 11,322

Arab City 2,492.75 14,535,656 5,831 3,702,448 1,485 1,655,049 664 920,040 369 1,433,160 575 1,115,246 447 0 893,298 358 1,128,434 453 25,393,061 10,187

Jasper City 2,693.75 16,185,205 6,008 4,100,026 1,522 2,780,195 1,032 941,115 349 1,668,773 619 1,034,614 384 394,024 146 497,641 185 756,187 281 28,368,026 10,531

Muscle Shoals City 2,830.65 17,839,103 6,302 5,056,883 1,786 3,086,505 1,090 378,706 134 2,086,686 737 1,597,327 564 78,755 28 948,872 335 1,109,016 392 32,192,831 11,373

Alexander City 2,995.50 16,828,309 5,618 4,923,471 1,644 2,039,996 681 1,063,013 355 2,164,231 722 1,504,433 502 943,570 315 2,291,139 765 1,573,314 525 33,342,077 11,131

Pelham City 3,292.45 19,331,753 5,872 5,400,744 1,640 3,094,609 940 2,744,090 833 2,251,352 684 1,384,194 420 1,447,672 440 4,952,108 1,504 1,018,551 309 41,625,073 12,643

Alabaster City 6,108.10 37,486,917 6,137 10,299,551 1,686 7,716,235 1,263 3,784,015 620 4,724,650 774 2,620,943 429 1,386,238 227 6,047,181 990 2,517,023 412 76,582,753 12,538

Shelby County 20,608.10 118,455,874 5,748 37,592,825 1,824 22,348,976 1,084 14,794,562 718 12,975,720 630 4,615,111 224 3,640,123 177 17,994,712 873 6,385,780 310 238,803,683 11,588

Aver Shelby area 5919 1717 1096 724 696 358 281 1122 344 12256.1

Aver All Above 5868 1636 980 498 681 442 194 747 390 11413.9

Chelsea Benchmark 2864 17,184,000 6000 4,926,080 1720 3,150,400 1100 1,892,534 661 1,802,532 629 1,074,000 375 859,200 300 2,142,046 748 988,080 345 34,018,872 11878.1

fr trans w/s fr cnp w/s fr debt w/s

PAYROLL 14,391,984 84% 3,766,527 76% 903,673 29% 1,537,682 81% 977,398 54% 978,967 91% 0% 0% 0% 22,556,231 66%

NON PAYROLL 2,792,016 16% 1,159,553 24% 2,246,727 71% 354,852 19% 825,134 46% 95,033 9% 859,200 100% 2,142,046 100% 988,080 100% 11,462,641 34%

General 15,840,572 4,645,112 3,039,231 1,854,248 1,064,781 795,221 27,239,165

Spe Rev 1,222,629 217,502 101,189 35,351 1,802,532 629 9,219 6,944 89,346 3,484,712

Debt Serv 2,142,046 2,142,046

Cap Proj 859,200 859,200

Exp Trust 120,799 63,466 9,980 2,935 103,513 300,693

Total 17,184,000 4,926,080 3,150,400 1,892,534 1,802,532 1,074,000 859,200 2,148,990 988,080 34,025,816



FY 2019

P a g e | IX-63

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