FINANCIAL INFORMATION The state of Delaware assumes the bulk of educational financing for the pupils in our state. In 2006-2007, the State provided about 64.3 percent of the total K-12 revenue. Local funding provided about 28.1 percent and federal funds accounted for 7.6 percent of total revenue. The basic funding system in Delaware is the Unit Funding System which is based on a September 30 enrollment count. Units are determined based on the number of children in given categories as follows: Kindergarten 34.8 pupils per unit (half-day program) Grades 1-3 17.4 pupils per unit Grades 4-12 20 pupils per unit Special Education 4 to 15 pupils per unit depending on disability Unit funding is divided into Division I, Division II and Division III units. Definitions of these funding units are found on pages 48 and 86 of this document. Definitions of other terms used in this section are provided below. Definitions Assessed Valuation – The value of real estate for purposes of taxation as determined by an assessor. Bonded School Debt – The part of the school district debt which is covered by outstanding bonds of the district. Capital Outlay – An expenditure which results in the acquisition of fixed assets or additions to fixed assets, including land, existing building, improvement of grounds, construction of buildings, additions to buildings, remodeling of buildings, initial equipment or additional equipment. Combined Tax Rates – The combination of both real estate and capitation taxes (converted into equivalent real estate tax rates) based upon assessed and full value of real estate. Community Services – Expenditures for programs other than the regular day school, including evening programs and summer programs. Current Expenses – Any expenditure except for capital outlay and debt service. 151
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FINANCIAL INFORMATION The state of Delaware assumes the bulk of educational financing for the pupils in our state. In 2006-2007, the State provided about 64.3 percent of the total K-12 revenue. Local funding provided about 28.1 percent and federal funds accounted for 7.6 percent of total revenue. The basic funding system in Delaware is the Unit Funding System which is based on a September 30 enrollment count. Units are determined based on the number of children in given categories as follows: Kindergarten 34.8 pupils per unit (half-day program) Grades 1-3 17.4 pupils per unit Grades 4-12 20 pupils per unit Special Education 4 to 15 pupils per unit depending on disability Unit funding is divided into Division I, Division II and Division III units. Definitions of these funding units are found on pages 48 and 86 of this document. Definitions of other terms used in this section are provided below. Definitions Assessed Valuation – The value of real estate for purposes of taxation as determined by an assessor. Bonded School Debt – The part of the school district debt which is covered by outstanding bonds of the district. Capital Outlay – An expenditure which results in the acquisition of fixed assets or additions to fixed assets, including land, existing building, improvement of grounds, construction of buildings, additions to buildings, remodeling of buildings, initial equipment or additional equipment. Combined Tax Rates – The combination of both real estate and capitation taxes (converted into equivalent real estate tax rates) based upon assessed and full value of real estate. Community Services – Expenditures for programs other than the regular day school, including evening programs and summer programs. Current Expenses – Any expenditure except for capital outlay and debt service.
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Debt Service – Expenditures for the retirement of debt and expenditures for interest on debt, except principal and interest on current loans. Equalized Assessment – Tax assessment figure based upon full property value, rather than upon the assessed property value. Fiscal Effort – A measure of relative tax effort among school districts in the state. Higher tax rates indicate greater tax efforts. Full Valuation – The true or market value of real estate. Non-revenue Receipts – Receipts which accrue to the district as the result of incurring an obligation which must be met at a future date or reducing the value of school properties through the exchange of a property asset into cash asset. Money obtained from the sale of bonds or school property would be classified as a non-revenue receipt. Per Capita Tax – A tax of a stated amount, applicable equally on taxable persons within a school district. Property Tax – A tax levied on real estate, at a rate per $100, on the assessed valuation of such property within the school district. Revenue Receipts – Receipts which produce additions to assets without increasing school indebtedness and without reducing the value or depleting school property. Money from taxes and tuition are examples of revenue receipts.
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TABLE 29INCOME, EXPENSE, AND BALANCES
BY DISTRICT2006-2007
Net Income Total Balance Revenue And Balance And Net Total Balance
District July 1, 2006 Nonrevenue Income Expenditures June 30, 2007NEW CASTLE COUNTY Appoquinimink 30,728,921 108,694,734 139,423,656 110,173,123 29,250,533 Brandywine 20,969,401 185,405,176 206,374,577 154,561,397 51,813,180 Data Service Center 2,080,695 2,263,611 4,344,306 2,253,234 2,091,072 Christina 68,550,594 216,500,948 285,051,542 221,814,777 63,236,765 Brennen School 1,140,402 21,038,073 22,178,475 18,997,549 3,180,926 Margaret S. Sterck 2,930,171 18,546,618 21,476,789 10,819,457 10,657,332 Reach/CBIP 168,198 5,372,041 5,540,239 3,882,018 1,658,221 Douglass 229,817 13,197,375 13,427,192 10,541,411 2,885,781 Colonial 34,595,048 149,595,792 184,190,839 144,699,356 39,491,483 John G. Leach 1,138,341 9,098,667 10,237,008 8,895,413 1,341,595 New Castle Voc-Tech 16,522,585 77,478,174 94,000,759 79,486,891 14,513,868 Red Clay 93,680,283 211,715,919 305,396,202 235,194,905 70,201,297 Meadow Wood 556,485 7,687,377 8,243,862 8,110,365 133,497 Central School 219,095 8,944,339 9,163,434 9,019,961 143,473 COUNTY TOTALS 273,510,036 1,035,538,844 1,309,048,880 1,018,449,857 290,599,023
KENT COUNTY Caesar Rodney 4,385,673 70,336,035 74,721,708 69,673,470 5,048,238 John S. Charlton 596,951 10,714,295 11,311,247 9,910,873 1,400,373 Dover Air Base 375,509 5,950,933 6,326,442 5,996,589 329,853 Capital 6,579,789 78,079,371 84,659,160 74,611,601 10,047,559 Polytech 6,057,018 22,272,333 28,329,351 24,641,502 3,687,849 Lake Forest 11,324,940 52,458,150 63,783,090 45,196,361 18,586,729 Milford 7,487,385 42,322,506 49,809,891 42,236,480 7,573,411 Smyrna 21,093,814 58,337,704 79,431,518 62,428,981 17,002,537 COUNTY TOTALS 57,901,079 340,471,327 398,372,407 334,695,857 63,676,549
CHARTER TOTALS 13,938,410 75,693,727 89,632,138 71,364,128 18,268,010
TOTAL ALL DISTRICTS 416,270,391 1,811,823,275 2,228,093,667 1,739,939,058 488,154,608
Department of Education 61,221,022 84,082,104 145,303,127 114,506,610 30,796,517
TOTAL ALL DISTRICTS, STATE 477,491,413 1,895,905,379 2,373,396,794 1,854,445,668 518,951,125Note: Income And Expenditures Adjusted For Within State Tuition ($64,819,653). Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section
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Figure 54Sources of Educational Revenue in Delaware
2006-2007
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State Funds - $1,066,978,034 64.3%
Federal Funds - $126,975,216 7.6%
Local Funds* - $466,007,444 28.1%
*Excludes "Within State Tuition"
TABLE 30INCOME SOURCES BY DISTRICT
2006-2007Revenue Receipts Nonrevenue Receipts Net Total
District State Federal Net Local Total State Local Total Income NEW CASTLE COUNTY Appoquinimink 64,263,835 1,970,175 18,043,387 84,277,397 18,068,830 6,348,508 24,417,337 108,694,734 Brandywine 81,295,677 7,673,827 53,251,846 142,221,350 25,910,296 17,273,530 43,183,826 185,405,176 Data Service Center 0 0 2,263,611 2,263,611 0 0 0 2263611 Christina 135,408,184 9,614,024 71,479,665 216,501,873 0 925 -925 216,500,948 Brennen School 12,712,785 0 8,325,288 21,038,073 0 0 0 21,038,073 Margaret S. Sterck 5,723,244 113,563 4,709,811 10,546,618 8,000,000 0 8,000,000 18,546,618 Reach/CBIP 2,056,842 0 3,315,200 5,372,041 0 0 0 5,372,041 Douglass 7,076,816 0 6,120,559 13,197,375 0 0 0 13,197,375 Colonial 74,333,224 7,525,790 32,021,141 113,880,156 23,929,476 11,786,160 35,715,636 149,595,792 John G. Leach 5,709,379 0 3,389,289 9,098,667 0 0 0 9,098,667 New Castle Voc-Tech 42,608,732 2,277,859 27,249,270 72,135,861 5,342,313 0 5,342,313 77,478,174 Red Clay 113,643,134 11,867,910 57,580,215 183,091,259 17,174,796 11,449,864 28,624,660 211,715,919 Meadow Wood 3,625,852 80462 3,981,063 7,687,377 0 0 0 7,687,377 Central School 4,399,956 0 4,544,383 8,944,339 0 0 0 8,944,339 COUNTY TOTALS 552,857,660 41,123,610 296,274,728 890,255,997 98,425,711 46,858,987 145,282,847 1,035,538,844
KENT COUNTY Caesar Rodney 55,628,420 4,305,278 10,403,044 70,336,742 0 707 -707 70,336,035 John S. Charlton 7,071,182 0 3,643,114 10,714,295 0 0 0 10,714,295 Dover Air Base 0 -264,974 6,215,907 5,950,933 0 0 0 5950933 Capital 54,131,729 7,183,885 16,763,757 78,079,371 0 0 0 78,079,371 Polytech 14,610,912 1,473,299 4,960,631 21,044,843 981,992 245,498 1,227,490 22,272,333 Lake Forest 32,678,873 3,102,710 7,573,329 43,354,912 9,103,238 0 9,103,238 52,458,150 Milford 33,946,384 2,673,712 5,702,409 42,322,506 0 0 0 42,322,506 Smyrna 37,071,292 2,023,254 5,506,320 44,600,866 11,355,038 2,381,800 13,736,838 58,337,704 COUNTY TOTALS 235,138,792 20,497,164 60,768,511 316,404,468 21,440,268 2,628,005 24,066,859 340,471,327
CHARTER TOTALS 48,546,675 4,698,403 22,448,650 75,693,727 0 0 0 75,693,727
TOTAL ALL DISTRICTS 1,029,607,289 85,581,656 462,027,566 1,577,216,511 167,069,712 67,540,317 234,606,764 1,811,823,275
Department of Education 37,370,745 41,393,560 3,979,878 82,744,183 1,337,921 0 1,337,921 84,082,104
TOTAL ALL DISTRICTS, STATE 1,066,978,034 126,975,216 466,007,444 1,659,960,694 168,407,633 67,540,317 235,944,685 1,895,905,379Note: Local Revenue Receipts Adjusted For Within State Tuition ($64,819,653). Row totals may vary due to roundingSource: School Districts’ Annual Financial Statement To DOE Finance Section
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TABLE 31REVENUE RECEIPTS
STATE APPROPRIATIONS2006-2007
Division I Division I Division II Division II Division III Trans- Debt Service District Salaries Other Cost Energy Other Cost Equalization Portation Principal InterestNEW CASTLE COUNTY Appoquinimink 23,974,228 11,628,610 1,334,956 1,668,672 7,621,457 3,975,480 2,632,373 705,926 Brandywine 37,262,351 18,248,511 1,798,102 2,395,125 4,176,986 2,943,732 2,843,974 950,216 Data Service Center 0 0 0 0 0 0 0 0 Christina 56,263,088 27,251,038 2,947,749 3,914,307 6,670,313 14,797,604 4,651,560 1,576,043 Brennen School 7,207,212 3,647,988 208,579 272,157 541,520 0 341,656 202,156 Margaret S. Sterck 3,375,267 1,629,453 57,799 75,417 155,687 0 190 41 Reach/CBIP 1,217,514 556,026 42,721 55,743 115,073 0 1,231 268 Douglass 3,918,718 1,914,586 221,144 288,552 498,440 0 0 0 Colonial 31,995,020 15,934,553 1,679,689 2,041,742 3,917,739 5,004,872 5,009,397 1,762,023 John G. Leach 3,199,539 1,596,941 110,572 119,683 162,456 0 266,111 92,420 New Castle Voc-Tech 16,265,912 8,407,392 1,365,665 1,831,125 1,713,144 4,327,018 591,819 133,425 Red Clay 49,525,480 25,077,066 2,421,276 3,243,036 5,639,350 6,083,470 1,113,134 512,890 Meadow Wood 1,405,242 766,854 25,903 153,649 175,994 985,153 0 0 Central School 2,144,503 1,259,429 48,455 154,265 236,915 403,245 0 0 COUNTY TOTALS 237,754,074 117,918,447 12,262,610 16,213,473 31,625,074 38,520,574 17,451,445 5,935,408
KENT COUNTY Caesar Rodney 21,179,996 10,651,162 988,056 1,448,534 8,769,828 2,707,819 4,228,620 1,037,364 John S. Charlton 2,630,224 1,266,921 123,137 160,671 824,783 1,013,191 702,613 244,768 Dover Air Base 0 0 0 0 0 0 0 0 Capital 23,193,720 11,163,354 1,123,311 1,458,383 6,413,909 2,965,507 1,903,739 644,646 Polytech 5,061,855 2,361,293 412,132 536,564 1,801,863 1,122,890 298,260 32,241 Lake Forest 12,624,237 6,142,843 693,588 754,341 5,509,537 2,019,609 2,861 622 Milford 14,516,176 6,793,859 719,874 935,469 4,939,356 2,492,388 1,084,106 251,689 Smyrna 14,474,981 7,014,748 786,569 972,673 5,788,787 1,777,691 2,490,201 900,575 COUNTY TOTALS 93,681,189 45,394,180 4,846,667 6,266,635 34,048,063 14,099,095 10,710,400 3,111,905
TOTAL ALL DISTRICTS 418,870,382 205,898,527 21,158,934 27,927,153 77,829,637 68,751,667 34,188,948 11,571,732
Department of Education 10,039,653 3,548,073 0 0 0 3,887,447 55,227 9,321
TOTAL ALL DISTRICTS, STATE 428,910,035 209,446,600 21,158,934 27,927,153 77,829,637 72,639,114 34,244,175 11,581,053Note: Row totals may vary due to rounding.Source: School Districts' Annual Financial Statement To DOE Finance Section
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TABLE 31 (CONTINUED)REVENUE RECEIPTS
STATE APPROPRIATIONS2006-2007
Academic Related Other Total District Allocation Services * State StateNEW CASTLE COUNTY Appoquinimink 278,221 84,335 10,359,577 64,263,835 Brandywine 359,222 777 10,316,681 81,295,677 Data Service Center 0 0 0 0 Christina 477,816 94,440 16,764,226 135,408,184 Brennen School 46,957 0 244,560 12,712,785 Margaret S. Sterck 13,495 0 415,895 5,723,244 Reach/CBIP 9,978 0 58,288 2,056,842 Douglass 49,892 0 185,485 7,076,816 Colonial 365,092 0 6,623,097 74,333,224 John G. Leach 14,087 0 147,570 5,709,379 New Castle Voc-Tech 169,633 15,546 7,788,053 42,608,732 Red Clay 515,354 26,039 19,486,038 113,643,134 Meadow Wood 15,261 0 97,796 3,625,852 Central School 20,544 0 132,600 4,399,956 COUNTY TOTALS 2,335,552 221,137 72,619,866 552,857,660
KENT COUNTY Caesar Rodney 229,503 0 4,387,537 55,628,420 John S. Charlton 25,239 0 79,635 7,071,182 Dover Air Base 0 0 0 0 Capital 244,764 2,720 5,017,676 54,131,729 Polytech 51,652 4,250 2,927,912 14,610,912 Lake Forest 143,806 67,235 4,720,193 32,678,873 Milford 145,567 0 2,067,900 33,946,384 Smyrna 162,002 0 2,703,064 37,071,292 COUNTY TOTALS 1,002,533 74,205 21,903,917 235,138,792
SUSSEX COUNTY Cape Henlopen 179,024 0 2,156,331 40,026,958 Delmar 39,914 18,266 768,212 9,811,994 Indian River 297,004 19,432 5,296,737 59,736,396 Howard T. Ennis 13,500 0 447,093 4,919,147 Laurel 76,892 0 1,390,675 17,575,401 Seaford 128,545 42,882 1,795,965 29,384,747 Sussex Technical 54,588 2,087 1,692,045 13,313,919 Woodbridge 72,784 23,319 2,198,949 18,295,600 COUNTY TOTALS 862,251 105,986 15,746,007 193,064,162
CHARTER TOTALS 0 0 48,538,850 48,546,674
TOTAL ALL DISTRICTS 4,200,336 401,328 158,808,640 1,029,607,288
Department of Education 0 0 19,831,024 37,370,745
TOTAL ALL DISTRICTS, STATE 4,200,336 401,328 178,639,664 1,066,978,033Notes: Row totals may vary due to rounding. * Related Services is Contractual Option OnlySource: School Districts’ Annual Financial Statement To DOE Finance Section
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Figure 55Revenue Receipts
State Appropriations2006-2007
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Division II - $49,086,087 (6.8%)
Other Funds** - $178,639,664 (16.7%)
Division I (Salary & Benefits) - $638,356,635 (59.8%) Division III - $77,829,637 (7.3%)
Transportation - $72,639,114 (7.3%)
Debt Service - $45,825,228 (4.3%)
Major Instructional Programs* - $4,601,664 (0.4%)
*Major Instructional Programs include: Academic Units, Academic Allocation, Related Services for Disabled.**Other Funds Include: Substitute Teachers, Homebound, Driver Education Cars, Computer Grants, Staff development, Pregnant StudentsSummer Vocational, Private Placement of handicapped, general Fund support of construction, minor capital improvements and school buildingmaintenance, school discipline programs, etc.
TABLE 32REVENUE RECEIPTSFEDERAL SOURCES
2006-2007IASA IASA IDEA-B IDEA-B IASA Public IASA
District Title I Title VI Basic Pre-School Migrant Law 874 Title IINEW CASTLE COUNTY Appoquinimink 275,551 32,853 981,819 41,568 0 0 266,718 Brandywine 2,723,247 21,143 2,826,704 114,376 0 0 1,266,236 Data Service Center 0 0 0 0 0 0 0 Christina 3,460,419 156,594 2,490,600 134,451 0 0 1,615,639 Brennen School 0 0 0 0 0 0 0 Margaret S. Sterck 0 0 0 0 0 0 0 Reach/CBIP 0 0 0 0 0 0 0 Douglass 0 0 0 0 0 0 0 Colonial 2,651,082 54,769 2,460,378 115,038 0 0 1,259,978 John G. Leach 0 0 0 0 0 0 0 New Castle Voc-Tech 474,563 9,973 735,552 0 0 0 201,499 Red Clay 3,564,230 40,011 4,048,047 117,609 0 0 1,948,380 Meadow Wood 0 0 7,888 0 0 0 0 Central School 0 0 0 0 0 0 0 COUNTY TOTALS 13,149,092 315,343 13,550,988 523,042 0 0 6,558,450
KENT COUNTY Caesar Rodney 1,805,825 20,927 1,459,532 7 0 0 605,432 John S. Charlton 0 0 0 0 0 0 0 Dover Air Base 0 0 0 0 0 0 0 Capital 3,287,894 41,751 1,406,423 46,390 0 0 1,013,028 Polytech 126,936 7,698 173,596 7,000 0 0 123,008 Lake Forest 1,038,644 15,713 694,988 61,228 0 0 430,387 Milford 1,025,784 21,213 909,114 51,246 0 0 380,851 Smyrna 798,595 9,336 732,897 45,807 0 0 265,961 COUNTY TOTALS 8,083,678 116,638 5,376,550 211,678 0 0 2,818,667
CHARTER TOTALS 1,698,503 27,944 1,249,501 10,920 0 0 509,288
TOTAL ALL DISTRICTS 30,607,018 568,900 25,188,076 1,064,054 0 0 12,564,597
Department of Education 658,300 0 596,956 201,709 184,287 0 103,119
TOTAL ALL DISTRICTS, STATE 31,265,318 568,900 25,785,032 1,265,763 184,287 0 12,667,716Note: Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section
CHARTER TOTALS 52,423 0 63,275 1,086,549 4,698,404
TOTAL ALL DISTRICTS 3,755,562 586,855 1,438,428 10,073,144 85,581,657
Department of Education 5,855 228,184 77,526 40,769,040 41,393,560
TOTAL ALL DISTRICTS, STATE 3,761,417 815,039 1,515,954 50,842,184 126,975,217Note: Local Revenue Receipts Adjusted For Within State Tuition ($64,819,653). Row totals may vary due to roundingSource: School Districts’ Annual Financial Statement To DOE Finance Section
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TABLE 33REVENUE RECEIPTS
LOCAL SOURCES2006-2007
Current ExpensesTaxes For Current Tuition Interest Rent Athletic
District Operations Incoming Received Income Funds Other Total
NEW CASTLE COUNTY Appoquinimink 9,971,564 0 417,820 76,663 101,667 0 10,567,714 Brandywine 33,986,504 776,842 758,943 42,508 31,894 5,573,542 41,170,234 Data Service Center 0 0 0 0 0 2263611 2263611 Christina 56,821,062 0 1,172,681 91,003 53,974 1,949,773 60,088,494 Brennen School 0 8,186,947 25,641 0 0 127,660 8,340,248 Margaret S. Sterck 0 4,652,439 9,355 0 0 56,091 4,717,884 Reach/CBIP 0 3,245,371 13,395 0 0 56,433 3,315,200 Douglass 0 6,042,690 10,966 0 0 66,903 6,210,559 Colonial 22,066,660 598,999 1,666,233 42,874 21,693 21,453 24,417,912 John G. Leach 0 3,200,000 53,904 0 0 135,385 3,389,289 New Castle Voc-Tech 23,814,669 0 666,356 0 35,460 1,734,414 26,250,899 Red Clay 41,647,573 569,450 730,635 212,067 0 11,564,314 54,724,039 Meadow Wood 0 3,895,574 22,591 0 0 62,898 3,981,063 Central School 0 4,517,322 20,046 0 0 7,016 4,544,384 COUNTY TOTALS 188,308,032 35,685,634 5,568,566 465,115 244,688 23,619,493 253,981,530
KENT COUNTY Caesar Rodney 3,809,302 1,758,352 175,638 19,831 50,142 3,110,725 8,923,990 John S. Charlton 0 2,924,995 29,255 0 0 688,864 3,643,114 Dover Air Base 0 0 0 0 0 6215907 6215907 Capital 9,488,740 958,979 453,421 33,160 31,312 1,307,648 12,273,260 Polytech 3,239,673 0 123,480 0 14,114 1,561,524 4,938,791 Lake Forest 2,696,000 1,801,712 408,651 8,848 27,375 1,756,487 6,699,073 Milford 3,835,393 0 399,644 10,867 29,788 452,805 4,728,497 Smyrna 3,658,226 0 360,976 0 28,863 386,634 4,434,699 COUNTY TOTALS 26,727,334 7,444,038 1,951,065 72,706 181,594 15,480,594 51,857,331
Department of Education 0 0 0 0 0 3,979,878 3,979,878
TOTAL ALL DISTRICTS, STATE 259,712,096 64,123,238 10,065,704 662,460 888,460 59,552,570 395,137,091Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section
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TABLE 33 (CONTINUED)REVENUE RECEIPTS
LOCAL SOURCES2006-2007
Other Than Current ExpensesTaxes For Taxes For Interest Taxes For Net
Tuition Debt Construction Minor Total Revenue District Outgoing Service Fund Caps. Other Receipts
NEW CASTLE COUNTY Appoquinimink 4,558,320 3,127,855 715,380 707,609 9,109,164 18,043,387 Brandywine 5,200,997 5,654,241 788,398 883,404 12,527,040 53,251,846 Data Service Center 0 0 0 0 0 2263611 Christina 20,022,068 9,565,869 1,220,894 1,758,848 32,567,679 71,479,665 Brennen School 0 0 0 0 0 8,325,288 Margaret S. Sterck 0 0 0 0 0 4,709,811 Reach/CBIP 0 0 0 0 0 3,315,200 Douglass 0 0 0 0 0 6,120,559 Colonial 7,511,588 4,226,123 436,959 1,305,478 13,480,148 32,021,141 John G. Leach 0 0 0 0 0 3,389,289 New Castle Voc-Tech 0 897,428 102,629 0 1,000,057 27,249,270 Red Clay 12,097,079 7,623,173 1,380,054 29,330 21,129,637 57,580,215 Meadow Wood 0 0 0 0 0 3,981,063 Central School 0 0 0 0 0 4,544,383 COUNTY TOTALS 49,390,052 31,094,689 4,644,314 4,684,669 89,813,725 296,274,728
KENT COUNTY Caesar Rodney 2,010,420 1,002,592 66,909 561,482 3,641,403 10,403,044 John S. Charlton 0 0 0 0 0 3,643,114 Dover Air Base 0 0 0 0 0 6215907 Capital 3,642,333 2,064,691 55,941 782,703 6,545,668 16,763,757 Polytech 0 203,552 29,899 0 233,450 4,960,631 Lake Forest 1,018,343 484,085 28,089 295,100 1,825,618 7,573,329 Milford 1,841,294 469,989 46,104 394,172 2,751,559 5,702,409 Smyrna 946,353 782,382 247,896 138,847 2,115,478 5,506,320 COUNTY TOTALS 9,458,743 5,007,291 474,838 2,172,304 17,113,176 60,768,511
TOTAL ALL DISTRICTS 73,138,879 47,290,007 6,546,813 8,539,337 135,515,037 462,027,565 Department of Education 0 0 0 0 0 3,979,878
TOTAL ALL DISTRICTS, STATE 73,138,879 47,290,007 6,546,813 8,539,337 135,515,037 466,007,443Note: Revenue Receipts Adjusted For Within State Tuition ($64,819,653). Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section
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Table 34DISTRICT REVENUE RECEIPTS PER PUPIL BASED ON SEPTEMBER 30, 2006 ENROLLMENT
2006-2007LOCAL REVENUE State, Federal
State Federal For Current Expenses For Other Than Current Expenses Local**** Local Revenue Revenue Other** Tuition Debt Revenue Revenue
TOTAL ALL DISTRICTS, STATE 122,277 $8,726 $1,038 $2,124 $524 $582 $598 $387 $123 $3,811 $13,575*Part-time students are excluded from totals. **Includes interest, rent, athletic funds and other. ***Such as interest for construction and minor capital improvements.
****Local revenue receipts adjusted for Within State tuition ($64,819,653). *****Row totals may vary due to rounding.Note: State Revenue includes school construction funding provided through General Funds rather than through the sale of bonds. Source: Technology Management and Design
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Table 35DISTRICT REVENUE RECEIPTS PER PUPIL BASED ON AVERAGE DAILY ATTENDANCE (ADA)
2006-2007LOCAL REVENUE State, Federal
State Federal For Current Expenses For Other Than Current Expenses Local**** Local Revenue Revenue Other** Tuition Debt Revenue Revenue
District ADA Total Total Taxes In-Tuition Sources Outgoing Service Other*** Total Total*****NEW CASTLE COUNTY Appoquinimink 7,242 $8,874 $272 $1,377 $0 $82 $629 $432 $196 $2,491 $11,637 Brandywine 9,771 8,320 785 3,478 80 656 532 579 171 5,450 14,555 Data Service Center - - - - - - - - - - - Christina 16,699 8,109 576 3,403 0 196 1,199 573 178 4,280 12,965 Brennen School 303 41,956 0 0 27,020 506 0 0 0 27,476 69,433 Margaret S. Sterck 129 44,366 880 0 36,065 507 0 0 0 36,510 81,757 Reach/CBIP 112 18,365 0 0 28,977 623 0 0 0 29,600 47,965 Douglass 3 2,358,939 0 0 2,014,230 25,956 0 0 0 2,040,186 4,399,125 Colonial 9,058 8,206 831 2,436 66 193 829 467 192 3,535 12,572 John G. Leach 292 19,553 0 0 10,959 648 0 0 0 11,607 31,160 New Castle Voc-Tech * 3,514 12,125 648 6,777 0 693 0 255 29 7,754 20,528 Red Clay 14,292 7,952 830 2,914 40 875 846 533 99 4,029 12,811 Meadow Wood 129 28,107 624 0 30,198 663 0 0 0 30,861 59,592 Central School 98 44,898 0 0 46,095 276 0 0 0 46,371 91,269 COUNTY TOTALS 61,642 8,969 667 3,055 579 485 801 504 151 4,806 14,442
TOTAL ALL DISTRICTS 113,992 9,032 751 2,278 563 589 642 415 132 4,053 13,836 Department of Education - - - - - - - - - - -
TOTAL ALL DISTRICTS, STATE 113,992 $9,360 $1,114 $2,278 $563 $624 $642 $415 $132 $4,088 $14,562*Part-time students are excluded from totals. **Includes interest, rent, athletic funds and other. ***Such as interest for construction and minor capital improvements.
****Local revenue receipts adjusted for Within State tuition ($64,819,653). *****Row totals may vary due to rounding. Note: State Revenue includes school construction funding provided through General Funds rather than through the sale of bonds. Source: Technology Management and Design
164
TABLE 36NONREVENUE RECEIPTS
2006-2007Sale Of Bonds Local Total
Other Sale of Insurance Other Nonrevenue District State Local Total State Property Adjustments Nonrevenue Receipts NEW CASTLE COUNTY Appoquinimink 18,068,830 6,348,508 24,417,337 0 0 0 0 24,417,337 Brandywine 25,910,296 17,273,530 43,183,826 0 0 0 0 43,183,826 Data Service Center 0 0 0 0 0 0 0 0 Christina 0 925 925 0 0 0 0 925 Brennen School 0 0 0 0 0 0 0 0 Margaret S. Sterck 8,000,000 0 8,000,000 0 0 0 0 8,000,000 Reach/CBIP 0 0 0 0 0 0 0 0 Douglass 0 0 0 0 0 0 0 0 Colonial 23,929,476 11,786,160 35,715,636 0 0 0 0 35,715,636 John G. Leach 0 0 0 0 0 0 0 0 New Castle Voc-Tech 5,342,313 0 5,342,313 0 0 0 0 5,342,313 Red Clay 17,174,796 11,449,864 28,624,660 0 0 0 0 28,624,660 Meadow Wood 0 0 0 0 0 0 0 0 Central School 0 0 0 0 0 0 0 0 COUNTY TOTALS 98,425,711 46,858,987 145,284,697 0 0 0 0 145,284,697
KENT COUNTY Caesar Rodney 0 707 707 0 0 0 0 707 John S. Charlton 0 0 0 0 0 0 0 0 Dover Air Base 0 0 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 0 Polytech 981,992 245,498 1,227,490 0 0 0 0 1,227,490 Lake Forest 9,103,238 0 9,103,238 0 0 0 0 9,103,238 Milford 0 0 0 0 0 0 0 0 Smyrna 11,355,038 2,381,800 13,736,838 0 0 0 0 13,736,838 COUNTY TOTALS 21,440,268 2,628,005 24,068,273 0 0 0 0 24,068,273
TOTAL ALL DISTRICTS 154,827,279 67,540,317 222,367,595 0 0 0 0 222,367,595
Department of Education 1,337,921 0 1,337,921 0 0 0 0 1,337,921
TOTAL ALL DISTRICTS, STATE 156,165,200 67,540,317 223,705,516 0 0 0 0 223,705,516Note: Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section
165
TABLE 37TOTAL EXPENSES
SUMMARY BY DISTRICT2006-2007
Net Current Community Adult Facilities Debt Net Total District Expenses Service Non-Public Construction Service ExpensesNEW CASTLE COUNTY Appoquinimink 68,923,009 0 567,728 32,972,764 7,709,622 110,173,123 Brandywine 126,454,292 0 40,666 19,085,336 8,981,103 154,561,397 Data Service Center 2253234 0 0 0 0 2253234 Christina 186,356,587 0 1,470,931 18,579,082 15,408,176 221,814,777 Brennen School 18,453,707 0 0 30 543,812 18,997,549 Margaret S. Sterck 8,963,226 0 0 1,855,999 232 10,819,457 Reach/CBIP 3,879,693 0 827 0 1,499 3,882,018 Douglass 10,541,331 0 0 80 0 10,541,411 Colonial 100,305,112 0 457,545 33,863,588 10,073,112 144,699,356 John G. Leach 8,528,532 0 0 8,350 358,531 8,895,413 New Castle Voc-Tech 59,299,521 0 4,672,788 13,429,479 2,085,103 79,486,891 Red Clay 169,422,594 0 932,230 55,794,797 9,045,284 235,194,905 Meadow Wood 8,110,365 0 0 0 0 8,110,365 Central School 9,019,961 0 0 0 0 9,019,961 COUNTY TOTALS 780,511,164 0 8,142,715 175,589,505 54,206,474 1,018,449,857
KENT COUNTY Caesar Rodney 62,902,519 0 60,501 220,034 6,490,415 69,673,470 John S. Charlton 8,544,900 0 0 418,592 947,382 9,910,873 Dover Air Base 5482309 0 0 514281 0 5996589 Capital 69,240,787 0 13,950 646,556 4,710,308 74,611,601 Polytech 16,279,468 0 2,713,129 5,107,864 541,041 24,641,502 Lake Forest 41,440,709 18,205 155,636 3,021,400 560,411 45,196,361 Milford 39,976,052 0 20,127 182,837 2,057,464 42,236,480 Smyrna 38,884,034 0 19,043 19,011,113 4,514,791 62,428,981 COUNTY TOTALS 282,750,778 18,205 2,982,386 29,122,677 19,821,812 334,695,857
CHARTER TOTALS 68,338,912 0 3,907 1,859,790 1,161,519 71,364,128
TOTAL ALL DISTRICTS 1,392,919,880 96,854 13,173,373 241,135,645 92,613,310 1,739,939,058
Department of Education 110,192,658 97,476 4,151,929 0 64,547 114,506,610
TOTAL ALL DISTRICTS, STATE 1,503,112,538 194,330 17,325,302 241,135,645 92,677,857 1,854,445,668Note: Net Current Expenses and Net Total Expenses Adjusted For Within State Tuition ($64,819,653). Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section
166
TABLE 38CURRENT EXPENSES
SUMMARY BY DISTRICT2006-2007
Support Services Net Net Instruct. General School Operation Student Other Food Current
TOTAL ALL DISTRICTS 865,790,586 73,972,776 19,837,013 17,711,340 80,669,004 146,735,306 91,078,044 88,256,744 11,869,085 1,392,919,880
Department of Education 1,005,869 0 0 0 0 0 8,718,182 65,550,497 34,918,111 110,192,658
TOTAL ALL DISTRICTS, STATE 866,796,455 73,972,776 19,837,013 17,711,340 80,669,004 146,735,306 99,796,226 153,807,241 46,787,196 1,503,112,538Note: Instruction Adjusted For Within State Tuition ($64,819,653). Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section
167
FIGURE 56Current Expenses
Delaware School Finance2006-2007
0
* Excludes Within State Tuition ($64,819,653) Total $1,503,112,538Source: Technology Management and Design
TOTAL ALL DISTRICTS 554,261,330 245,920,909 15,041,540 5,255,967 64,819,653 32,718,390 2,189,819 7,423,037 865,790,586
Department of Education 0 0 0 1,005,869 0 0 0 0 1,005,869
TOTAL ALL DISTRICTS, STATE 554,261,330 245,920,909 15,041,540 6,261,836 64,819,653 32,718,390 2,189,819 7,423,037 866,796,455Note: Total Adjusted For Within State Tuition ($64,819,653). Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section
169
TABLE 40CURRENT EXPENSES
SUPPORT SERVICES: STUDENTS2006-2007
Employee Contracted Capital District Salaries Benefits Services Supplies Outlay Other TotalNEW CASTLE COUNTY Appoquinimink 2,081,509 952,745 444,129 23,615 40,581 0 3,542,578 Brandywine 5,415,990 2,395,601 104,592 22,262 147,671 0 8,086,116 Data Service Center 0 0 0 0 0 0 0 Christina 5,087,678 2,265,050 804,140 42,928 47,628 0 8,247,424 Brennen School 2,315,407 1,058,929 565,178 2,352 0 0 3,941,865 Margaret S. Sterck 1,598,504 695,685 165,198 4,040 7,400 0 2,470,828 Reach/CBIP 142,352 62,814 161,796 0 0 0 366,962 Douglass 181,666 80,998 388,213 648 0 0 651,524 Colonial 2,679,461 1,194,568 90,002 31,845 57,171 0 4,053,048 John G. Leach 730,734 340,107 776 2,663 23,474 0 1,097,755 New Castle Voc-Tech 1,417,722 643,212 27,847 6,644 259,829 0 2,355,254 Red Clay 2,906,296 1,311,944 839,519 59,656 538 0 5,117,954 Meadow Wood 64,046 33,276 568,247 17,358 0 0 682,927 Central School 37,582 19,413 394,157 2,810 0 0 453,961 COUNTY TOTALS 24,658,947 11,054,342 4,553,794 216,821 584,292 0 41,068,196
KENT COUNTY Caesar Rodney 1,981,752 953,859 121,645 7,422 57,998 0 3,122,676 John S. Charlton 606,010 310,563 13,324 8,331 0 0 938,228 Dover Air Base 230,168 109,554 302 1,294 2,549 0 343,868 Capital 1,818,600 811,296 90,925 20,732 79,161 0 2,820,715 Polytech 404,465 182,021 36,714 2,890 114,702 0 740,793 Lake Forest 1,690,403 694,957 507,978 16,282 13,630 0 2,923,250 Milford 768,417 314,834 143,965 10,410 26,413 0 1,264,039 Smyrna 1,324,202 563,339 170,134 12,116 0 0 2,069,791 COUNTY TOTALS 8,824,017 3,940,423 1,084,987 79,477 294,453 0 14,223,360
CHARTER TOTALS 2,689,919 1,010,751 1,185,383 93,650 0 68,188 5,047,892
TOTAL ALL DISTRICTS 36,731,028 16,055,937 30,336,342 2,555,512 45,835 2,555,146 88,256,744
Department of Education 17,393,777 6,122,271 21,407,270 2,719,869 632,595 17,274,715 65,550,497
TOTAL ALL DISTRICTS, STATE 54,124,805 22,178,208 51,743,612 5,275,381 678,430 19,829,861 153,807,241
Note: Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section
176
TABLE 47CURRENT EXPENSES
FOOD SERVICES2006-2007
District Capital Outlay All Other Costs TotalNEW CASTLE COUNTY Appoquinimink 0 614,742 614,742 Brandywine 0 949,914 949,914 Data Service Center 0 0 0 Christina 0 1,320,380 1,320,380 Brennen School 0 0 0 Margaret S. Sterck 0 0 0 Reach/CBIP 0 0 0 Douglass 0 0 0 Colonial 0 940,112 940,112 John G. Leach 0 94 94 New Castle Voc-Tech 0 393,772 393,772 Red Clay 0 1,358,203 1,358,203 Meadow Wood 0 100 100 Central School 0 0 0 COUNTY TOTALS 0 5,577,317 5,577,317
KENT COUNTY Caesar Rodney 0 704,693 704,693 John S. Charlton 0 0 0 Dover Air Base 0 103,441 103,441 Capital 0 691,369 691,369 Polytech 0 239,250 239,250 Lake Forest 0 451,140 451,140 Milford 0 310,079 310,079 Smyrna 0 552,210 552,210 COUNTY TOTALS 0 3,052,182 3,052,182
SUSSEX COUNTY Cape Henlopen 0 597,286 597,286 Delmar 0 106,976 106,976 Indian River 0 979,558 979,558 Howard T. Ennis 0 11,982 11,982 Laurel 0 280,076 280,076 Seaford 0 392,433 392,433 Sussex Technical 0 163,799 163,799 Woodbridge 0 244,188 244,188 COUNTY TOTALS 0 2,776,298 2,776,298
CHARTER TOTALS 0 463,288 463,288
TOTAL ALL DISTRICTS 0 11,869,085 11,869,085
Department of Education 0 34,918,111 34,918,111
TOTAL ALL DISTRICTS, STATE 0 46,787,196 46,787,196
Note: Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section
177
TABLE 48SUMMARY OF EXPENDITURES PER PUPIL BY DISTRICT
2006-2007Current Expenses Local Bonded Debt
Per Pupil Per Pupil District Enrollment ADM ADA Total Enrollment ADM ADA Total Enrollment ADM ADANEW CASTLE COUNTY Appoquinimink 7,588 7,706 7,242 68,923,009 9,083 8,944 9,517 42,220,618 5,564 5,479 5,830 Brandywine 10,321 10,465 9,771 126,454,292 12,252 12,084 12,942 59,155,293 5,732 5,653 6,054 Data Service Center - 0 - 2,253,234 - - - - - - - Christina 17,264 18,073 16,699 186,356,587 10,795 10,311 11,160 76,060,808 4,406 4,209 4,555 Brennen School 657 320 303 18,453,707 28,088 57,668 60,903 0 0 0 0 Margaret S. Sterck 130 140 129 8,963,226 68,948 64,023 69,482 0 0 0 0 Reach/CBIP 126 124 112 3,879,693 30,791 31,288 34,640 0 0 0 0 Douglass 318 5 3 10,541,331 33,149 2,108,266 3,513,777 0 0 0 0 Colonial 10,253 10,012 9,058 100,305,112 9,783 10,018 11,074 45,948,486 4,481 4,589 5,073 John G. Leach 108 336 292 8,528,532 78,968 25,383 29,207 0 0 0 0 New Castle Voc-Tech 3,794 3,680 3,514 59,299,521 15,630 16,114 16,875 16,955,727 4,469 4,608 4,825 Red Clay 15,133 15,348 14,292 169,422,594 11,196 11,039 11,854 83,493,460 5,517 5,440 5,842 Meadow Wood 147 143 129 8,110,365 55,173 56,716 62,871 0 0 0 0 Central School 314 122 98 9,019,961 28,726 73,934 92,040 0 0 0 0 COUNTY TOTALS 66,153 66,474 61,642 780,511,164 11,799 11,742 12,662 323,834,392 4,895 4,872 5,253
TOTAL ALL DISTRICTS 122,277 122,399 113,992 1,392,919,880 11,392 11,380 12,219 482,134,986 3,943 3,939 4,230
Department of Education - - - 110,192,658 - - - - - - -
TOTAL ALL DISTRICTS, STATE 122,277 122,399 113,992 1,503,112,538 12,293 12,280 13,186 482,134,986 3,943 3,939 4,230Note: Part-time students excluded from totals. Current Expenses Adjusted For Within State Tuition ($64,819,653).Source: Technology Management and Design
178
TABLE 49COMMUNITY SERVICES AND
ADULT EDUCATION / NON-PUBLIC SCHOOL PROGRAMS2006-2007
Community Services Adult Education / Non-Public School ProgramsAll Other Capital Adult Capital
District Costs Outlay Total Non-Public Education Outlay Other Total
NEW CASTLE COUNTY Appoquinimink 0 0 0 25,752 541,976 0 0 567,728 Brandywine 0 0 0 36,703 3,963 0 0 40,666 Data Service Center 0 0 0 0 0 0 0 0 Christina 0 0 0 76,650 1,394,282 0 0 1,470,931 Brennen School 0 0 0 0 0 0 0 0 Margaret S. Sterck 0 0 0 0 0 0 0 0 Reach/CBIP 0 0 0 0 827 0 0 827 Douglass 0 0 0 0 0 0 0 0 Colonial 0 0 0 33,741 423,804 0 0 457,545 John G. Leach 0 0 0 0 0 0 0 0 New Castle Voc-Tech 0 0 0 0 4,672,788 0 0 4,672,788 Red Clay 0 0 0 38,637 893,593 0 0 932,230 Meadow Wood 0 0 0 0 0 0 0 0 Central School 0 0 0 0 0 0 0 0 COUNTY TOTALS 0 0 0 211,483 7,931,233 0 0 8,142,715
KENT COUNTY Caesar Rodney 0 0 0 42,843 17,657 0 0 60,501 John S. Charlton 0 0 0 0 0 0 0 0 Dover Air Base 0 0 0 0 0 0 0 0 Capital 0 0 0 13,950 0 0 0 13,950 Polytech 0 0 0 11,796 2,534,994 107,204 59,135 2,713,129 Lake Forest 18,205 0 18,205 10,585 145,051 0 0 155,636 Milford 0 0 0 20,127 0 0 0 20,127 Smyrna 0 0 0 17,781 1,262 0 0 19,043 COUNTY TOTALS 18,205 0 18,205 117,082 2,698,964 107,204 59,135 2,982,386
TOTAL ALL DISTRICTS 96,854 0 96,854 496,477 12,510,556 107,204 59,135 13,173,373
Department of Education 97,476 0 97,476 2,996,438 1,155,491 0 0 4,151,929
TOTAL ALL DISTRICTS, STATE 194,330 0 194,330 3,492,915 13,666,047 107,204 59,135 17,325,302Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section
179
TABLE 50FACILITIES ACQUISTION / CONSTRUCTION SERVICES
AND DEBT SERVICE2006-2007
Facilities Acquisition / Construction Services Debt ServiceOther Buildings Total Facilities/ Principal Interest Total Debt
District Costs & Sites Equipment Construction Of Debt On Debt Service NEW CASTLE COUNTY Appoquinimink 4,353,558 28,603,256 15,950 32,972,764 5,146,016 2,563,606 7,709,622 Brandywine 4,963,689 14,121,647 0 19,085,336 5,749,678 3,231,425 8,981,103 Data Service Center 0 0 0 0 0 0 0 Christina 15,509,508 2,992,995 76,580 18,579,082 10,161,463 5,246,712 15,408,176 Brennen School 30 0 0 30 341,656 202,156 543,812 Margaret S. Sterck 1,852,999 3,000 0 1,855,999 190 41 232 Reach/CBIP 0 0 0 0 1,231 268 1,499 Douglass 80 0 0 80 0 0 0 Colonial 1,606,014 32,212,591 44,983 33,863,588 6,719,209 3,353,903 10,073,112 John G. Leach 811 7,539 0 8,350 266,111 92,420 358,531 New Castle Voc-Tech 527,763 12,846,944 54,771 13,429,479 1,328,849 756,254 2,085,103 Red Clay 4,782,387 51,012,409 0 55,794,797 5,256,969 3,788,314 9,045,284 Meadow Wood 0 0 0 0 0 0 0 Central School 0 0 0 0 0 0 0 COUNTY TOTALS 33,596,839 141,800,381 192,284 175,589,505 34,971,372 19,235,099 54,206,474
KENT COUNTY Caesar Rodney 220,034 0 0 220,034 4,982,100 1,508,315 6,490,415 John S. Charlton 475 416,878 1,239 418,592 702,613 244,768 947,382 Dover Air Base 2620 511661 0 514281 0 0 0 Capital 145,943 500,613 0 646,556 3,214,380 1,495,928 4,710,308 Polytech 612,809 4,492,554 2,500 5,107,864 437,001 104,040 541,041 Lake Forest 823,486 2,164,897 33,017 3,021,400 290,643 269,768 560,411 Milford 39,516 143,321 0 182,837 1,542,436 515,028 2,057,464 Smyrna 409,126 18,473,099 128,888 19,011,113 3,138,521 1,376,270 4,514,791 COUNTY TOTALS 2,254,009 26,703,023 165,644 29,122,677 14,307,694 5,514,117 19,821,812
CHARTER TOTALS 226,255 1,633,534 0 1,859,790 1,033,519 128,000 1,161,519
TOTAL ALL DISTRICTS 47,076,519 193,605,209 453,915 241,135,645 61,303,229 31,310,076 92,613,310
Department of Education 0 0 0 0 55,227 9,321 64,547
TOTAL ALL DISTRICTS, STATE 47,076,519 193,605,209 453,915 241,135,645 61,358,456 31,319,397 92,677,857Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section
180
TABLE 51SCHOOL CONSTRUCTION FUNDS
2006-2007Beginning Total Ending Balance Sale Of Sale Of Other Other Other Total Funds Total Balance
District July 1, 2006 Bonds-Local Bonds-State Local State Federal Receipts Available Expended June 30, 2007NEW CASTLE COUNTY Appoquinimink 16,270,437 24,417,337 0 0 0 0 24,417,337 8,146,900 28,878,673 20,731,773 Brandywine 17,879,881 43,183,826 0 0 0 0 43,183,826 25,303,945 16,366,869 8,937,076 Data Service Center 0 0 0 0 0 0 0 0 0 0 Christina 3,951,255 925 0 0 0 0 925 3,950,329 18,492,649 14,542,320 Brennen School 779,995 0 0 0 0 0 0 779,995 0 779,995 Margaret S. Sterck 2,591,894 8,000,000 0 0 0 0 8,000,000 10,591,894 1,855,841 8,736,053 Reach/CBIP 0 0 0 0 0 0 0 0 0 0 Douglass 0 0 0 0 0 0 0 0 0 0 Colonial 3,567,597 35,715,636 0 0 0 0 35,715,636 32,148,039 29,766,739 2,381,300 John G. Leach 0 0 0 0 0 0 0 0 0 0 New Castle Voc-Tech 5,526,807 5,342,313 0 0 0 0 5,342,313 184,494 8,627,158 8,811,652 Red Clay 2,018,009 28,624,660 0 0 0 0 28,624,660 26,606,651 55,243,104 28,636,453 Meadow Wood 0 0 0 0 0 0 0 0 0 0 Central School 0 0 0 0 0 0 0 0 0 0 COUNTY TOTALS 52,585,875 145,284,697 0 0 0 0 145,284,697 107,712,247 159,231,033 93,556,622
TOTAL ALL DISTRICTS 83,751,422 234,610,028 0 0 0 0 234,610,028 220,731,451 213,685,002 156,851,284
Department of Education 0 0 0 0 0 0 0 0 0 0
TOTAL ALL DISTRICTS, STATE 83,751,422 234,610,028 0 0 0 0 234,610,028 220,731,451 213,685,002 156,851,284Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section
181
TABLE 52DISTRICT ASSESSMENT, NUMBER OF CAPITATIONS AND AUTHORIZED TAX RATES
FOR DEBT SERVICE, CURRENT EXPENSE, TUITION, MATCH AND TOTAL LEVIES2006-2007
Assessed NumberDistrict Valuation of Of Tax Levy Residential Non- Levy Tax Levy Tax Levy Residential Non- Levy
Real Estate Capitations Rate Per Cap Tax Rate Residential Per Cap Rate Per Cap Rate Per Cap Rate Residential Per CapNew Castle County Appoquinimink 1,410,838,838 0.2130 0.6790 0.6790 0.3100 0.0540 1.2560 1.2560 NCC Tax District (e) 16,098,757,656 0.0000 0.4680 0.4680 0.0000 0.0000 0.4680 0.4680 Brandywine(f) 3,307,606,764 0.1780 0.6360 0.6360 0.1720 0.0385 1.0245 1.0245 Christina(f) 5,285,824,946 0.1860 0.6020 0.6020 0.3760 0.0380 1.2020 1.2020 Colonial(f) 2,505,262,055 0.1640 0.3180 0.3180 0.3000 0.0550 0.8370 0.8370 Red Clay(f) 5,000,063,891 0.1570 0.4560 0.4560 0.2500 0.0000 0.8630 0.8630 Total New Castle County 17,509,596,494Kent County Caesar Rodney 679,662,000 17,133 0.1500 0.5400 0.5400 12.00 0.3009 0.0841 1.0750 1.0750 12.00 Capital 1,088,421,700 0.1950 0.8600 0.8600 0.3300 0.0740 1.4590 1.4590 Lake Forest 382,494,700 10,336 0.1100 5.00 0.6970 0.6970 10.00 0.2800 0.0793 1.1663 1.1663 15.00 Milford(KC)(a) 216,117,560 0.0841 0.6144 0.6144 0.3307 0.0708 1.1000 1.1000 Milford(SC)(a) 116,067,322 0.2337 2.0481 2.0481 0.9193 0.1967 3.3978 3.3978 Smyrna(NCC)(b) 97,523,370 0.1620 0.6760 0.6760 0.1960 0.0290 1.0630 1.0630 Smyrna(KC)(b) 398,904,800 0.1580 0.7580 0.7580 0.1910 0.0280 1.1350 1.1350 Total Kent County 2,979,191,452Sussex County Cape Henlopen 856,102,465 0.4680 1.6280 1.6280 0.8040 0.0980 2.9980 2.9980 Delmar 39,883,506 2,579 0.8500 3.00 1.4100 1.4100 10.00 0.8200 0.1200 3.2000 3.2000 13.00 Indian River 1,130,562,497 31,953 0.3800 5.00 1.6550 1.6550 7.00 0.3700 0.0420 2.4470 2.4470 12.00 Laurel 104,931,610 6,726 0.2100 0.00 1.5000 1.5000 24.30 0.5570 0.1230 2.3900 2.3900 24.30 Seaford 180,196,154 0.5700 2.0200 2.0200 0.4950 0.1450 3.2300 3.2300 Woodbridge(KC)(c) 30,854,000 753 0.1340 0.7130 0.7130 8.82 0.2270 0.0250 1.0990 1.0990 8.82 Woodbridge(SC)(c) 91,615,961 5,334 0.5570 1.7240 1.7240 8.82 0.9420 0.1050 3.3280 3.3280 8.82 Total Sussex County 2,434,146,193
Total State 22,922,934,139Vocational Districts New Castle 17,509,596,494 0.0050 0.1350 0.1350 0.1400 0.1400 Polytech(KC)(d) 2,796,454,760 0.0069 0.1100 0.1100 0.0011 0.1180 0.1180 Polytech(NCC)(d) 97,523,370 0.0065 0.1041 0.1041 0.0010 0.1116 0.1116 Sussex 2,519,359,515 0.0235 0.1971 0.1971 0.0063 0.2269 0.2269 Total 22,922,934,139 (a) Milford: Separate tax rates in Kent and Sussex Counties. (e) New Castle County Tax District collects current expense (b) Smyrna: Separate tax rates in New Castle and Kent Counties. taxes for these four districts as specified in Title 14, Delaware Code.(c) Woodbridge: Separate tax rates in Kent and Sussex Counties. (f) Brandywine, Christina, Colonial and Red Clay: all have additional tax rates since the 1981 (d) Polytech: Separate tax rates in New Castle and Kent Counties. changes to Delaware Code through successful referenda.
NOTE: New Castle County Assessment as of March 15, 2006; Kent County Assessment as of April 15, 2006; and Sussex County Assessment as of April 30, 2006.
NOTE: Tax rates are per $100 of assessed value
Source: Financial Management182
Debt Service Current Expense Tuition Match Total Levies - Debt & Current
TABLE 53COMPARISON OF TAX RATES ON ASSESSED VALUATION OF REAL ESTATE
RATES PER $100 OF ASSESSED VALUE2005-2006 to 2006-2007
Debt Service Current Expense Tuition Match Total LeviesDistrict 05-06 06-07 Change 05-06 06-07 Change 05-06 06-07 Change 05-06 06-07 Change 05-06 06-07 Change
(a) The New Castle County Tax District collects current expense taxes as specified in Title 14, Delaware Code for these four districts.(b) Milford: Separate Assessment to Sales Ratios in Kent and Sussex Counties.(c) Smyrna: Separate Assessment to Sales Ratios in New Castle and Kent Counties (d) Woodbridge: Separate Assessment to Sales Ratios in Kent and Sussex Counties.(e) Polytech: Separate Assessment to Sales Ratios in New Castle and Kent Counties.Source: Financial Management
Note: *Total reflects only funds allocated to DOE School Transportation Section Source: School Support Services
187
TABLE 57REVENUE AND EXPENDITURES
NATIONAL SCHOOL LUNCH, SCHOOL BREAKFAST, AND SPECIAL MILKCHILD NUTRITION PROGRAMS
2006-2007Income ** State Federal *****
Income Ala Carte Income Payment **** Reim- FederalFederal * From Sales, Snacks Local Value *** of Food Other bursement Salaries
Reim- Children's Children's Adult Sales Contri- USDA Service Cash Not Air Base bursement Lunch Breakfast Special Events bution Commodities Salaries Income Total Received School Food Labor Other Total
TOTAL STATE . . . . . . . . .$ 21,662,407 9,032,948 695,208 6,643,574 869,360 1,661,484 16,060,880 1,864,623 58,490,484 446,384 156,929 20,609,757 28,952,526 7,181,378 56,743,660Note: *Does not include $446,384 of reimbursements earned, but not received by the school districts as of June 30, 2007. Total reimbursement paid and due $21,662,407. **Payment from Ala Carte sales, adult meals, special events ***Value of purchased inventory reported as delivered by State distributing agency (Purchasing Division of Department of Administrative Services) to all public schools. ****Includes funds from special school(s)/programs e.g. Head Start, SFSP, catering revenue, earned rebates. *****Applies only to Caesar Rodney School DistrictSource: School Support Services
188
TABLE 58NATIONAL SCHOOL LUNCH AND SCHOOL BREAKFAST PROGRAMS
2006-2007 National School Lunch Program School Breakfast Program
No. of % Free & No. of % Free &Average Average Free and Reduced Average Average Free and Reduced
Daily Daily Percent Reduced Price Daily Daily Percent Reduced Price toAtten- Partici- ADP to Price Total to Total Atten- Partici- ADP to Price Total Totaldance pation ADA Lunches Lunches Lunches dance pation ADA Breakfasts Breakfasts Breakfasts
Note: Does not incude 298,830 reirmbursed lunches (all free) and 293,499 reimbursed breakfasts (all free) served in 4 Residential Child Care Institutions and 4 "Special Schools" in other State Agencies.Source: School Support Services
189
TABLE 59YEAR-ROUND CHILD & ADULT CARE FOOD PROGRAM
NON-SCHOOL MEALSDAY CARE / HEADSTART / FAMILY DAY CARE HOMES / AFTER SCHOOL HOURS PROGRAMS
2006-2007
Total Amountof Financial
Number Average Total No. Reimbursementsof Daily Total No. Total No. Total No. Total No. Meals Received From
PROGRAMS BY COUNTY Sites Attendance Breakfasts Lunches Suppers Supplements Served Federal SourcesNEW CASTLE COUNTY
A Leap of Faith 1 53 10,714 7,611 168 11,504 29,997 $37,716ABC1Child Care Learning Center (J&J) 1 37 5,851 7,881 8,101 21,833 $24,162All My Children, Inc. 2 49 24,445 20,312 24,502 69,259 $84,418Babes on the Square 1 81 18,359 19,664 19,288 57,311 $35,751Beacon of Hope Day Care Center 1 30 4,635 3,591 4,959 13,185 $18,515Beverly's Helping Hands 1 56 10,776 11,613 3,524 13,992 39,905 $60,272Boys & Girls Club of Delaware - New Castle 4 53 33,060 33,060 $84,881Brandywine Child Care, Inc. 2 54 21,928 23,562 27,298 72,788 $91,246Children & Families First -FWC/CCC 1 37 7,092 8,334 8,702 24,128 $29,728Christina Cultural Arts Center Inc 1 18 2,878 3,015 3,004 8,897 $11,594City of Wilmington, Parks and Recreation 36 22 78,582 78,582 $201,758Community Day Nursery, Inc 1 45 9,422 10,642 10,699 30,763 $32,403Creative Foundations Inc. 1 32 6,497 5,599 1,317 5,420 18,833 $18,714Delaware Adolescent Program, Inc. 3 15 3,748 4,279 3,900 11,927 $14,833Delaware Elwyn 1 39 3,987 9,211 4,439 17,637 $22,980Delaware Technical & Community College-Wilm (CDC) 1 26 5,547 4,179 9,726 $4,365Early Start Kids Kollege 1 66 4,174 6,485 2,091 3,295 16,045 $28,930Easter Seals 2 32 6,639 10,569 17,208 $34,057Edgemoor Community Center (First Encounters) 1 101 9,851 12,014 16,840 38,705 $23,322First State Learning Center (Johnson Educational Services) 1 129 32,361 30,026 32,393 94,780 $113,383First Step Children's Center/Jefferson Street Child Care Cent 1 81 13,160 16,037 18,370 47,567 $56,711Food Bank of Delaware 48 27 143,496 13,205 156,701 $375,798Foulk Preschool and Day Care Center 3 47 33,250 26,686 35,253 95,189 $95,083Fresh Start Child Care Academy 1 94 22,992 18,279 22,041 63,312 $90,355Grow and Learn Child Care 1 30 2,613 2,754 2,550 7,917 $5,165Happy Child World 1 62 11,018 12,838 15,252 39,108 $22,044Happy Kids Academy 1 36 6,450 8,146 9,181 23,777 $30,813Harvest Child & Youth Development Center 1 98 17,428 17,372 21,691 56,491 $74,463Hilltop Lutheran Neighborhood Center 1 49 15,904 17,129 2,476 20,085 55,594 $77,104Hope Lutheran 1 75 13,199 16,066 17,837 47,102 $39,679Kindercare Learning Center (Magic Years CC/Knowledge Lea 1 72 11,666 13,201 15,937 40,804 $40,952Kingswood Community Center 1 73 13,036 13,010 17,247 43,293 $60,902Latin American Community Center (La Fiesta) 4 34 20,902 18,705 15,629 18,494 73,730 $118,256Lessons Learned Daycare & Preschool W LLC 1 104 22,878 21,847 2,715 23,801 71,241 $100,736Little Blessings Day Care 2 55 26,876 25,202 27,720 79,798 $111,654Little Scholars Learning Center 1 83 19,893 18,668 19,309 57,870 $75,295Little Stars, Inc. 2 53 26,300 24,873 26,300 77,473 $61,092Mary E. Herring Day Care 1 22 5,275 4,293 5,280 14,848 $20,919Ministry of Caring I - Child Care Center 4 47 27,899 30,529 32,855 91,283 $117,325Ministry of Caring II - Emergency Shelter 2 11 6,799 6,563 6,472 19,834 $29,964Neighborhood House, Inc. 1 42 6,769 7,137 9,349 23,255 $29,517New Castle County Head Start 9 57 87,786 88,647 12,227 188,660 $341,881
(Table continued on following page)
190
TABLE 59 (Continued)YEAR-ROUND CHILD & ADULT CARE FOOD PROGRAM
NON-SCHOOL MEALSDAY CARE / HEADSTART / FAMILY DAY CARE HOMES / AFTER SCHOOL HOURS PROGRAMS
2006-2007Total Amountof Financial
Number Average Total No. Reimbursementsof Daily Total No. Total No. Total No. Total No. Meals Received From
PROGRAMS BY COUNTY Sites Attendance Breakfasts Lunches Suppers Supplements Served Federal SourcesNew Castle County Continued
Newark Day Nursery 1 136 23,738 23,876 31,192 78,806 $54,505Nurses N Kids, Inc. 2 17 7,869 8,117 6,530 22,516 $21,353Once Upon A Time II 1 45 10,368 10,977 11,285 32,630 $48,309Passion Care Services, Inc. 1 59 9,920 14,571 10,846 35,337 $35,536Peoples Settlement Association 1 74 11,624 11,701 3,779 11,386 38,490 $57,311Ribbons and Bows Daycare Inc. 1 203 36,610 45,046 21,764 51,752 155,172 $246,756Salem Village 1 42 827 827 823 2,477 $2,317Salvation Army Day Care 1 128 18,757 24,518 29,327 72,602 $86,109Salvation Army Emergency Housing Residence 1 11 1,539 2,867 1,991 6,397 $10,671Scalia's 1 53 12,673 11,808 12,880 37,361 $38,167Sharon Temple 1 25 1,715 2,039 2,036 5,790 $6,686Small Wonder Daycare Inc. 1 102 8,226 1,003 7,611 16,840 $16,468Smalls Stepping Stone 1 231 56,803 51,936 56,937 165,676 $237,982Spirit Life Early Learning Center 1 75 13,193 15,158 16,360 44,711 $56,382St. Anthony's Community Center 2 49 12,783 14,255 8,193 13,585 48,816 $47,540St. Michael's School and Nursery, Inc. 1 140 27,348 32,982 32,938 93,268 $102,326Storybook Cottage 1 19 511 684 1,613 2,808 $3,075The Little Caboose 1 51 7,612 9,044 9,258 25,914 $17,772Thirst 2 Learn Child Development Center 1 31 6,777 6,547 494 7,111 20,929 $24,297Toddlers Tech, Inc. 1 59 10,762 10,873 12,276 33,911 $40,688Tomorrow's Generation Inc. 1 42 730 733 77 860 2,400 $3,557University of Delaware ELC - Newark 1 153 23,255 31,825 34,264 89,344 $52,154West Center City Early Learning Center, Inc. 1 86 19,004 18,110 20,094 57,208 $78,362West End Neighborhood House, Inc. 1 15 484 124 1,905 2,513 $1,464Wilmington Day School & Nursery 1 100 23,026 24,404 25,331 72,761 $103,445Wilmington Head Start 7 51 65,661 65,946 3,433 135,040 $254,847YMCA Children's Corner I (Central) 1 73 17,047 17,562 17,484 52,093 $29,146YMCA Children's Corner III (Walnut Street) 1 29 5,397 7,095 7,062 19,554 $25,096TOTAL NEW CASTLE COUNTY............................................ 187 4,326 1,035,256 1,057,588 326,795 1,031,141 3,450,780 4,651,058
KENT COUNTYCare-A-Lot, Ltd 1 43 10,479 8,660 10,515 29,654 $24,449DAFB - Child Care Center 2 119 45,870 43,421 56,763 146,054 $58,270Delaware Early Childhood Center 2 16 2,887 4,157 5,899 12,943 $18,152Delaware Parents Association - Sponsor of Centers 3 36 22,570 20,004 5,046 20,837 68,457 $91,366Delaware Technical & Community College-Terry (CDC) 1 63 11,337 13,130 11,635 36,102 $16,247Dover Early Learning Center, Inc. 1 48 9,998 10,340 11,485 31,823 $18,487Kent County Community 1 60 18,221 27,759 28,813 74,793 $136,782Kent-Sussex Industries, Inc. 1 167 24,558 34,339 27,546 86,443 $136,058Kingdom Christian Academy, Inc. 1 26 5,378 6,424 6,454 18,256 $14,985Loving Care Nursery School 1 43 9,839 7,731 9,385 26,955 $20,149Pitts Day Care (S. Lowan) 1 48 8,482 10,295 10,931 29,708 $41,221Precious Moments Education & Community Center, Inc. 1 92 7,042 8,383 488 7,155 23,068 $21,352Shanay's Kids R US Learning Center 1 44 7,469 8,712 1,807 8,876 26,864 $38,774
(Table continued on following page)191
TABLE 59 (Continued)YEAR-ROUND CHILD & ADULT CARE FOOD PROGRAM
NON-SCHOOL MEALSDAY CARE / HEADSTART / FAMILY DAY CARE HOMES / AFTER SCHOOL HOURS PROGRAMS
2006-2007
Total Amountof Financial
Number Average Total No. Reimbursementsof Daily Total No. Total No. Total No. Total No. Meals Received From
PROGRAMS BY COUNTY Sites Attendance Breakfasts Lunches Suppers Supplements Served Federal SourcesKent County Continued
Shining Time Day Care Center 1 51 12,893 10,131 12,839 35,863 $38,855Smyrna Day Nursery 1 45 9,233 7,971 11,298 28,502 $26,333Teddybear Day Care, Inc. 1 45 9,003 9,022 11,591 29,616 $25,881Telamon Corporation I (Kent County Head Start) 4 55 27,576 31,787 50,616 109,979 $148,689Ultimate Touch Daycare and Learning Center 1 78 5,694 5,684 356 5,665 17,399 $26,243TOTAL KENT COUNTY.......................................................... 25 1,079 230,308 258,412 35,456 308,303 832,479 902,292
SUSSEX COUNTYABC Tendercare 1 26 5,231 5,308 6,373 16,912 $19,581Beginner's Choice Daycare Center 1 34 4,254 4,469 786 5,053 14,562 $20,546Children's Place 1 48 8,045 7,734 10,533 26,312 $28,115Chosen Generation 1 31 5,511 6,266 2,210 6,225 20,212 $32,073Community Development Institute 3 45 21,705 29,216 21,787 72,708 $116,616Country Kids Child Care and Learning Center, llc. 1 33 2,678 3,198 3,945 9,821 $10,022Cozy Critters 1 80 19,425 18,835 20,134 58,394 $41,754DCUSA Hand in Hand Child Care Center 1 9 710 836 1,162 2,708 $3,662Discovery Island 2 25 4,652 6,133 6,576 17,361 $19,893EIBA DBA CBS Kosher Food Program 3 45 4,907 7,507 1,272 13,499 27,185 $37,023First Steps Preschool 1 49 8,888 7,091 2,197 6,022 24,198 $25,160Hoods Child Care 1 22 4,534 4,450 365 4,865 14,214 $16,181Jennie Wren Child Care & Learning Center, Inc. 1 29 446 513 568 1,527 $1,324Millsboro Day Care & Preschool, Inc. 1 43 7,224 7,629 8,817 23,670 $31,572Pyle Child Development Center 1 50 10,299 11,437 12,367 34,103 $41,977Rehoboth Day Care Center 1 17 2,211 3,683 3,352 9,246 $11,148Shell's Child Care Center's 3 67 43,613 40,260 47,954 131,827 $150,353Sussex Tech Family Literacy Program 2 23 1,916 1,916 $4,889Telamon Corporation II (Stockley Center) 5 35 26,488 35,527 24,854 86,869 $142,070TOTAL SUSSEX COUNTY...................................................... 31 711 180,821 200,092 8,746 204,086 593,745 $753,957
No. Total No. ReimbursementsSTATEWIDE FAMILY DAY CARE of Total No. Total No. Total No. Total No. Meals Received FromHOME PROVIDERS Homes Enrollment Breakfasts Lunches Suppers Supplements Served Federal Sources
Note: Earnings stated in some circumstances reflect deductions made because of audit findings from previous and current year.Source: School Support Services