2025-03-12 Joint Work Session with SDKodiak Island Borough Assembly
And School District Board
Joint Work Session Agenda
Wednesday, March 12, 2025
School District Conference Room
6:30 p.m.
Borough Chairing
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Joint work sessions are informal meetings of the Borough Assembly and School Board. Although
additional items not listed on the joint work session agenda are sometimes discussed when introduced
by elected officials, staff, or members of the public. No formal action is taken at joint work sessions and
items that require formal action are placed on a regular Borough Assembly and/or School Board
meeting agenda.
Page
(Limited to Three Minutes per Speaker)
2. AGENDA ITEMS
A. FY26 Budget Presentation And Discussion 2 - 19
KIBSD Draft Preliminary Budget FY26 3 3 25
FY26 Budget Joint Work Session 3 12 25
B. Budget Submission Deadline
C. Facilities Maintenance Update 20 - 31
Maintenance Update to Borouah
D. Discussion Of The Closure Of North Star Elementary School
3. ADJOURNMENT
4. INFORMATION MATERIALS
A Meeting Materials
32 - 33
This meeting will be broadcast online at https://www.kibsd.org/board-of-education/. Meeting packets are available on the
Kodiak Island Borough website. Please subscribe to get meeting notifications when meeting packets are published. For public
comments, please call (907) 486-7599.
Page 1 of 33
DRAFT Updated 2/28/2025
Expenditures $ 49,894,326.76 $ 50,824,326.76 $
S 685,420.46 $ - $ (0.00)
Fund Balance Remaining $ (685,420.46) $ 67,103.54 $ 949,686.92
Variables to Revenue:
Impact Aid
E-Rate Reimbursements
Underestimating drop in enrollment
KIBSD assumed -3.5% decline (historical) at the request of the Board at the December 7 Budget Retreat, DEED is assuming a -5.7% 1 -
- If the ADM decline is -3.6 - 4.9 %, KIBSD will have a loss in funding
- If the ADM decline is 5% or higher, the district will qualify for ADM hold harmless which could increase foundation funding
KIBSD is balancing the budget on a $340 BSA Increase
KIB annual appropriation is status quo at 96.11% equal in percent at a $0 BSA increase to FY25 and assumed through a BSA increase to remain same monetary value of $662,998
Intensive Needs (INF) projection is at 100, if INF ADM is down, funding will drop at x13 ADM per INF loss. This equates to $77,480 per INF loss at $0 BSA increase.
R4
FY26 Projected Revenue Revenue
FY25 Adopted
Budget
No BSA Increase
+/ _
Consolidation -
340 BSA Increase
+/
Consolidation -
680 BSA Increase
LOCAL
REVENUE SOURCES:
Annual Appropriation/InKind
$ 12,316,558.00
$ 662,998.50
$ 12,979,556.50
$
$ 12,979,556.50
$ -
$ 12,979,556.50
In -kind Services
$
$
$
Use of Facilities
$ 20,000.00
$
$ 20,000.00
$
$ 20,000.00
$
$ 20,000.00
Academic Athletic Fees
$ 35,000.00
$ 35,000.00
$ 70,000.00
$
$ 70,000.00
$
$ 70,000.00
Village Rent
$ 6,000.00
$ -
$ 6,000.00
$ -
$ 6,000.00
$ -
$ 6,000.00
Other &Grant Local Revenue
$ -
$ -
$ -
E-Rate Reimbursements
$ 2,000,000.00
$ -
$ 2,000,000.00
$ -
$ 2,000,000.00
$ -
$ 2,000,000.00
Sub -total Local Sources
$ 14,377,558.00
$ 15,075,556.50
$ -
$ 15,075,556.50
$ -
$ 15,075,556.50
STATE
SOURCES:
$
$
$ -
Foundation
$ 24, 120,727.71
$ (2,552,687.95)
$ 21,568,039.76
$ 1,682,524.00
$ 23,250,563.76
$ 1,682,524.00
$ 24,933,087.76
One Time State Grant money
$ 3,518,238.00
$ (3,518,238.00)
$ -
$ -
$ -
$ -
$ -
State Military Contract
$ 879,582.00
$ -
$ 879,582.00
$ -
$ 879,582.00
$ -
$ 879,582.00
PFD Raffle
8,000.00
$
8,000.00
8,000.00
$ 8,000.00
Quality Schools
$ 82,782.00
$ (3,604.00)
$ 79,178.00
$
$ 79,178.00
$
$ 79,178.00
TRS On Behalf
$ 2,600,914.21
$ (49,621.21)
$ 2,551,293.00
$
$ 2,551,293.00
$
$ 2,551,293.00
PERS On Behalf
$ 384,345.21
$ 72,088.79
$ 456,434.00
$
$ 456,434.00
$
$ 456,434.00
Sub -total State Sources
$ 31,594,589.13
$ (6,052,062.37)
$ 25,542,526.76
$ 1,682,524.00
$ 27,225,050.76
$ 1,682,524.00
$ 28,907,574.76
FEDERAL SOURCES:
$ -
$ -
$ -
Impact Aid -Military (thru State)
$ 2,405,992.00
$ -
$ 2,405,992.00
$
$ 2,405,992.00
$ -
$ 2,405,992.00
Impact Aid -Military Spec Ed (thru St.
$ 31,231.00
$
$ 31,231.00
$
$ 31,231.00
$
$ 31,231.00
Department of Defense
$ 248,393.00
$
$ 248,393.00
$
$ 248,393.00
$
$ 248,393.00
Impact Aid -Direct
$ 4,143.00
$
$ 4,143.00
$
$ 4,143.00
$
$ 4,143.00
Sub -total Federal Sources
$ 2,689,759.00
$ -
$ 2,689,759.00
$ -
$ 2,689,759.00
$ -
$ 2,689,759.00
LOCAL -STATE -FEDERAL REVENUE
$ 48,661,906.13
$ (5,354,063.87)
$ 43,307,842.26
$ 1,682,524.00
$ 44,990,366.26
$ 1,682,524.00
$ 46,672,890.26
OTHER SOURCES:
$
$
$
Indirect Cost Factor
$ 180,000.00
$ -
$ 180,000.00
$
$ 180,000.00
$
$ 180,000.00
Use of fund balance
$ 1,249,881.31
$ 3,817,112.73
$ 5,066,994.04
$ (67,103.54)
$ 4,999,890.50
$ (882,583.38)
$ 4,117,307.12
Hold Harmless Estimate
$ 654,070.00
$ -
$ 654,070.00
$ -
$ 654,070.00
Sub -total Other Sources
$ 1,429,881.31
$ 4,471,182.73
$ 5,901,064.04
$ (67,103.54)
$ 5,833,960.50
$ (882,583.38)
$ 4,951,377.12
TOTAL REVENUE
$ 50,091,757.44
$ (882,881.14)
$ 49,208,906.30
$ 1,615,420.46
$ 50,824,326.76
$ 799,940.62
$ 51,624,267.38
CD
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FY26 Projections Budget Expense By Object Code
Account Number
Description
FY25 Adopted
Budget
+� _
FY26 Preliminary
Expenditures
FY26
Expenditures
with $340 BSA
Increase
FY26
Expenditures
with $680 BSA
Increase
100.000.000.0000.310.0000
CERTIFIED. SALARIES
$
16,606,353.38
$
213,982.07
$
16,392,371.31
$
17,192,371.31
$ 17,992,371.31
100.000.000.0000.320.0000
CLASSIFIED WAGES
$
8,407,559.71
$
993,234.65
$
9,400,794.36
$
9,400,794.36
$ 9,400,794.36
100.000.000.0000.330.0000
CLASSIFIED, TEA
$
155,585.27
$
15,789.73
$
171,375.00
$
171,375.00
$ 171,375.00
100.000.000.0000.340.0000
CLASSIFIED, OVERTIME
$
80,000.00
$
-
$
80,000.00
$
80,000.00
$ 80,000.00
100.000.000.0000.360.0000
EMPLOYEE BENEFITS
$
15,249,280.23
$
701,027.99
$
14,548,252.24
$
14,548,252.24
$ 14,548,252.24
100.000.000.0000.380.0000
HOUSING ALLOWANCE
$
78,000.00
$
$
78,000.00
$
78,000.00
$ 78,000.00
100.000.000.0000.390.0000
TRANSPORTATION ALLOWANCE
$
53,000.00
$
$
53,000.00
$
53,000.00
$ 53,000.00
Sub -Total Personnel
$
40,629,778.59
$
94,014.32
$
40,723,792.91
$
41,523,792.91
$ 42,323,792.91
100.000.000.0000.410.0000
PROF'L/TECHNICAL SERVICES
$
757,107.00
$
-
$
757,107.00
$
757,107.00
$ 757,107.00
100.000.000.0000.420.0000
STAFF TRAVEL
$
210,449.00
$
$
210,449.00
$
210,449.00
$ 210,449.00
100.000.000.0000.425.0000
STUDENT TRAVEL
$
411,683.85
$
-
$
411,683.85
$
411,683.85
$ 411,683.85
100.000.000.0000.430.0000
UTILITIES/ENERGY
$
4,661,374.00
$
(70,000.00)
$
4,591,374.00
$
4,591,374.00
$ 4,591,374.00
100.000.000.0000.440.0000
OTHER PURCHASED SERVICES
$
1,258,483.00
$
6,750.00
$
1,251,733.00
$
1,251,733.00
$ 1,251,733.00
100.000.000.0000.450.0000
SUPPLIES/MEDIA/MATERIALS
$
1,694,095.00
$
(84,725.00)
$
1,609,370.00
$
1,609,370.00
$ 1,609,370.00
100.000.000.0000.490.0000
OTHER EXPENSES
$
78,817.00
$
-
$
78,817.00
$
78,817.00
$ 78,817.00
100.000.000.0000.510.0000
EQUIPMENT
$
-
$
-
$
-
$
-
$ -
100.000.000.0000.550.0000
ITRANSFERS TO OTHER FUNDS
$
390,000.00
$
$
390,000.00
$
390,000.00
$ 390,000.00
Sub -total Non Personnel
$
9,462,008.85
1 $
(161,475.00)
$
9,300,533.85
$
9,300,533.85
$ 9,300,533.85
Total Expense
$
50,091,787.44
1 $
(67,460.68)1
$
50,024,326.76
$
50,824,326.76
$ 51,624,326.76
Updated 2_27_25 to include add of .5 GT Teacher, 50% reduction of North Star Elementary Utilities
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AGENDA ITEM #2.A.
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Foundation Formula
FY26 Working Budget $0 BSA
Working enrollment
SCHOOL
ADM
*FORMULA
Akhiok
12.0000
39.60 + (1.62*(12 - 20))
Chiniak
17.0000
39.60 + (1.62*(17 - 20))
Port Lions
22.0000
39.60 + (1.62*(22 - 20))
Old Harbor
37.0000
55.80 + (1.49*(37 - 30))
Ouzinkie
14.0000
39.60 + (1.62*(14 - 20))
K-2
238.0000
2.18 + (1.08*(238 - 150))
3-5
297.0000
326.10 + (.97*(297 - 250))
Peterson
190.0000
218.10 + (1.08*(190 - 150))
KMS
390.0000
471.6 + (.92*(390 - 400))
KHS
520.0000
471.6 + (.92*(520 - 400))
Local ADM
1,737.0000
--------------------->
Correspondence
185.0000
1,922.0000
ADJUSTED
ADM
39.60
39.60
42.84
66.23
39.60
313.14
371.69
261.30
461.90
582.00
2,217.90
Total After Adjustment for District Cost Factor 2,858.87
. 00
Total After Adjustment for Special Needs Factor 3430.64
* Vocational Education Factor (Vocational for students 7-12) 1.015
Total After Adjustment for Voc Ed Funding Factor 3,482.10
+ Special Education Intensive Fa 00 00
Adjusted Students + Special Edu 0 4,782.10
Total District Adjusted ADM 4,948.60
Required Local Effort (.00265 mills x FY24 Full Values)
Full Values
Impact Aid
Impact Aid Percentage Local required/local budget
Deductible Impact Aid Impact Aid *.9 * x%
* Formula+school size 10-19.99 uses flat 39.60 ADM
R1
= Basic Need $29,493,656
$6,703,145
$2,529,488,770
2,507,942
51.26%
$1,222,471
FY26 Budget Presentation And Discussion
Page 4 of 33
AGENDA ITEM #2.A.
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate
Required and Maximum Local Contribution Estimates
FY26 Working Budget $0 BSA
Estimated Required Local Contribution Options (The Lesser of the Following Two)
or
B. Basic Need
PY Basic Need x .45% 31,686,638 x 45% _
Estimated Additional Allowable Local Contribution Options ( The Greater of the Following Two)
or
B..002 of Tax Base =
$2,529,488,770 x .002 =
Estimated Maximum Local Contribution Allowable (The Sum of the Following Two)
Required Local Contribution
+ Additional Allowable Local
R2
$6,703,145
$ 6,801,752
$14,258,987
$5,058,978
KIB Support $ 12,979,557
Percentage of Maximum 96.11%
Amount Below Cap $525,341
Prior Year Support $ 12,316,558
FY26 Budget Presentation And Discussion
Page 5 of 33
AGENDA ITEM #2.A.
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Foundation Formula
FY26 Working Budget $340 BSA Increase
Working enrollment
SCHOOL
ADM
*FORMULA
Akhiok
12.0000
39.60 + (1.62*(12 - 20))
Chiniak
17.0000
39.60 + (1.62*(17 - 20))
Port Lions
22.0000
39.60 + (1.62*(22 - 20))
Old Harbor
37.0000
55.80 + (1.49*(37 - 30))
Ouzinkie
14.0000
39.60 + (1.62*(14 - 20))
K-2
238.0000
2.18 + (1.08*(238 - 150))
3-5
297.0000
326.10 + (.97*(297 - 250))
Peterson
190.0000
326.10 + (.97*(190 - 250))
KMS
390.0000
471.6 + (.92*(390 - 400))
KHS
520.0000
471.6 + (.92*(520 - 400))
Local ADM
1,737.0000
--------------------->
Correspondence
185.0000
1,922.0000
ADJUSTED
ADM
39.60
39.60
42.84
66.23
39.60
313.14
371.69
261.30
461.90
582.00
2,217.90
Total After Adjustment for District Cost Factor
2,858.87
* Special Needs Factor (Voc ed, Sped (excuding Intensives, GT, Bicultrw
1.200
Total After Adjustment for Special Needs Factor
3430.64
* Vocational Education Factor (Vocational for students 7-12)
1.015
Total After Adjustment for Voc Ed Funding Factor
3,482.10
+ Special Education Intensh 00
ii
Adjusted Students + Special E 0
4,782.10
Total District Adjusted ADM
4,948.60
Base Student Allocation Value (BSAV)
ii
= Basic Need
$31,176,180
Required Local Effort (.00265 mills x FY24 Full Values)
$6,703,145
Full Values $2,529,488,770
Impact Aid
2,507,942
Impact Aid Percentage Local required/local budget
51.26%
Deductible Impact Aid Impact Aid *.9 * x%
$1,222,471
* Formula+school size 10-19.99 uses flat 39.60 ADM
R1
FY26 Budget Presentation And Discussion
Page 6 of 33
AGENDA ITEM #2.A.
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate
Required and Maximum Local Contribution Estimates
FY26 Working Budget $340 BSA
Estimated Required Local Contribution Options (The Lesser of the Following Two)
or
B. Basic Need
PY Basic Need x .45% 31,686,638 x 45% _
Estimated Additional Allowable Local Contribution Options ( The Greater of the Following Two)
or
B..002 of Tax Base =
$2,529,488,770 x .002 =
Estimated Maximum Local Contribution Allowable (The Sum of the Following Two)
Required Local Contribution
+ Additional Allowable Local
R2
$6,703,145
$ 7,188,732
$14,258,987
$5,058,978
KIB Support $ 13,351,483
Percentage of Maximum 96.11%
Amount Below Cap $540,394
Prior Year Support $ 12,316,558
FY26 Budget Presentation And Discussion
Page 7 of 33
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,�borough Sch
KIB SD �-
Island
FY26 Budget Considerations
March 12, 2025
KIB/KIBSD Joint Work Session
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BEGIN FY
ANNUAL FINANCIAL AUDIT
BUDGET DEVELOPMENT
PROJECTED BUDGET DEVELOPMENT
Student Projected
Count Enrollment
Period FY26
Submitted
PRELIMINARY SCHOOL BOARD
SCHOOL BOARD SUBMITS BUDGET
BUDGET APPROVAL TO KIB
END FY
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2500
2466
2400
IM
m�m
ENROLLMENT IN OCTOBER 2019 - 2024
® Enrollment
2436
2017
2018
2019 2020 2021 2022 2023 2024
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$6,500
$6,000
55,500
5`_.--u0
54.500
>4 -OCJ
y3S0i�
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Alaska K-12 Funding
Data source: Legaluhve Finance
fim shows Inflation adjusted to FYI 1
Base Student Allocation
value; BSA of $5,960 in FY25 has an
Fiscal Year 2011 - 2025
E
M
FY 1 I value of $4,419 when adjusted for
inflation
$20
$30
$57 $47.4 $174.6
$46
$43
mullion
mMinn
million mfton million
million
million
outsidr
outsidr
outside outside mmide
$25 outside
ouhide
fulmulform
15,93lil
la lormula formula
u60
milion for
formula
$5,930 $5,930 $5,930 $5,930
$5,93�
$5,930
$5,930 $S./HO SS $5,E S519W
--mina
t% Rme
FY11 FY12 FY13 FY14 FY35 FY16 FY17 FY18 FYI FY20 FY21 FY22 FY23 FY24 FY25
? � if1,40''
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$9,500
$9,000
$7,500
$7,000
$6,500
$6,000
$5,500
$5,000
$4,500
$4,000
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
$0
Alaska K-12 Funding
Base Student Allocation
Fiscal Year 2011 - 2025
Note: JLEM-fecommended changes to
fundng formula implemented FY09-FY13
$25 546
$43
$20 million
million
million
million
outside outside
outside
outside formula formula
forniul
12LMWA
$5,630 $5 BB0
$5, S5,1580 $5,690
Data source: Urban Alaska Annual CPI-U
line :hours what the BSA would have been If
I
Inflation adjusted since 2011 - FY25 = $7,769
BSA Inflationary Difference: $1,808
$20
$30
$974 $174.6
miion
million
$57 million
million
outside
outside
million outside outside
formula
formula
outside formula formula
formula
930 $5,930 $5,930
$5,930
$5,930 $5.930 $5,930 _ $5,960 $5,960
F'%11 i'?I, -''l3 fY14 F1'IS FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25
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STATE FOUNDATION FORMULA FY 25
STEP 1
STEP 2
STEP 3
STEP 4
STEP 5
STEP 6
SCHOOL SIZE ADJUSTMENT
DISTRICT COST FACTOR
SPECIAL NEEDS FACTOR
CTE FACTOR
INTESIVE NEEDS FACTOR
CORRESPONDENCE FACTOR
THE SCHOOL SIZE
FACTOR TABLE IS USED
TO CALCULATE THE
ADJUSTED ADM FOR
EACH SCHOOL.
ADM = 1922
Adjusted ADM = 2217.9
THE DISTRICT'S SCHOOL
SIZE ADJUSTED ADM IS
MULTIPLIED BY THE
DISTRICT COST FACTOR
2217.9 x 1.289 =
2858.87
GEOGRAPHY
THE PREVIOUSLY
ADJUSTED ADM IS
MULTIPLIED BY 1.20,
PROVIDING AN
ADDITIONAL 20%.
2858.87 x 1.2=
3430.64
THE PREVIOUSLY
ADJUSTED ADM IS
MULTIPLIED BY 1.015,
PROVIDING AN
ADDITIONAL 1.5%.
3430.64x1.015=
3482.1
THE INTENSIVE NEEDS
COUNT IS MULTIPLIED
BY 13 TO DETERMINE
THE FINAL ADJUSTED
ADM.
100X13=1300
1300 + 3482.1 =
4782.1
'�91,•^e
!1
THE DISTRICT'S
CORRESPONDENCE
COUNT IS ADDED IN AND
MULTIPLIED BY .90
185x.9=166.5
4782.1 + 166.5 =
4948.6
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KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Foundation Formula
FY26 Working Budget $0 BSA
Working enrollment
ADJUSTED
SCHOOL
ADM
*FORMULA
ADM
Akhiok
12.0000
39.60 + (1.62*(12 - 20))
39.60
Chiniak
17.0000
39.60 + (1.62*(17 - 20))
39.60
Port Lions
22.0000
39.60 + (1.62*(22 - 20))
42.84
Old Harbor
37.0000
55.80 + (1.49*(37 - 30))
66.23
Ouzinkie
14.0000
39.60 + (1.62*(14 - 20))
39.60
K-2
238.0000
2.18 + (1.08*(238 - 150))
313.14
3-5
297.0000
326.10 + (.97*(297 - 250))
371.69
Peterson
190.0000
218.10 + (1.08*(190 - 150))
261.30
KMS
390.0000
471.6 + (.92*(390.400))
461.90
KHS
520.0000
471.6 + (.92*(520 - 400))
582.00
Local ADM
1,737.0000
--------------------->
2,217.90
Correspondence
185.0000
1,922.0000
Total After Adjustment for District Cost Factor 2,858.87
* Special Needs Factor (Voc ed, Sped (excuding Intensives, GT, Bicultrual) rr
Total After Adjustment for Special Needs Factor 3430.64
* Vocational Education Factor (Vocational for students 7-12) 1.015
Total After Adjustment for Voc Ed Funding Factor 3,482.10
ADM
Required Local Effort (.00265 mills x FY24 Full Values)
Full Values
Impact Aid
= Basic Need $29,493,656
$6,703,145
$2,529,488,770
2,507,942
Impact Aid Percentage Local required/local budget 51.26%
Deductible Impact Aid Impact Aid *.9 * x% $1,222,471
$21,647,21
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KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate
Required and Maximum Local Contribution Estimates
FY26 Working Budget $0 BSA
Estimated Required Local Contribution Options (The Lesser of the Following Two)
or
B. Basic Need
PY Basic Need x .45% 31,686,638 x 45% = $14,258,987
Estimated Additional Allowable Local Contribution Options ( The Greater of the Following Two)
or
B..002 of Tax Base =
$2,529,488,770 x .002 = $5,058,978
Estimated Maximum Local Contribution Allowable (The Sum of the Following Two)
Required Local Contribution $6,703,145
+ Additional Allowable Local $ 6,801,752
KIB Support $ 12,979,557
Percentage of Maximum 96.11%
Amount Below Cap $525,341
Prior Year Support $ 12,316,558
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Repainted Fuel Tanks
Chiniak and
Old Harbor
Chiniak Teacher
Housing
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Minor Remodel
Graded playground, re-established bear
perimeter around playground fence
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Addressed
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Chiniak Water
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med 450 lockers, assembled and
nstalled 450 new lockers.
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"-'-orated with KID to replace the culvert to
cress flooded parking lot at Port Lions
prw -- ,w I
Port Lions
mO���C00
Complete FCA assessments.
Shut down pool for Borough.
Planned Conduct annual asbestos inspections.
Work — Collaborate with Borough partners on 6-Year
Spring & Capital plan.
Summer Coordinate warranty roofing repairs with Borough.
Participate in re -configuration.
Work with Borough to facilitate Middle School
elevator refurbishment.
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AGENDA ITEM #4.A.
Q►nAdtC . D ' - 1,4 9rK
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Local Support History
Information from KIBSD Annual Audits
Fiscal Year -to -Year Amount Below Percent of
Year Appropriation In -Kind Local Support Difference Max Allowable the Cap Max
2007
7.775,801
895,459
8,671,260
38,820
Actual
9,663,496
992,236
89.73%
2008
8.482,554
937,858
9,420,412
749,152
Actual
9,624,522
204,110
97.88%
2009
9.270,768
972,850
10,243,618
823,206
Actual
10,243,618
-
100.00%
2010
9.343,500
946,850
10,290,350
46,732
Actual
10,612,781
322,431
96.96%
2011
9,494,388
780,962
10,275,350
15,000
Actual
11,016,766
741,416
93.27%
2012
9,481,000
769,350
10,250,350
25,000
Actual
11,098,280
847,930
92.36%
2013
9,348,500
901,850
10,250,350
-
Actual
10,388,388
138,038
98.67%
2014
9,795,870
1 853,850
10,649,720
399,370
Actual
10,946,091
296,371
97.29%
2015
10,090,250
815,350
10,905,600
255,880
Actual
11,955,244
1,049,644
91.22%
2016
10,154,238
751,362
10,905,600
Actual
1 11,705,821
800,221
93.16%
2017
9,366,500
911,000
10,277,500
628,100
Actual
11,630,705
1,353,205
88.37%
2018
8,947,500
430,000
9,377,500
900,000
Actual
11,537,978
2,160,478
81.28%
2019
9,460,244
430,000
9,890,244
512,744
Actual
11,579,181
1,688,937
85.41%
2020
10,025,244
430,000
10,455,244
565,000
Actual
11,345,168
889.924
92.16%
2021
8,960,089
430,000
1 9,390,089
1,065,155
Actual
12,226,547
2,836,458
76.80%
2022
10,025,244
430,000
10,455,244
1,065,155
Actual
12,492,896
2.037,652
83.69%
2023
11,405,244
550,000
11,955,244
1,500,000
Actual
12,798.209
842,965
93.41%
2024
11,655,244
550,000
12,205,244
250,000
Actual
12,835,778
630,534
95.09%
2025
11,666,558
650,000
12,316,558
111,314
Actual
12,814,579
498,021
96.11%
2026
11,666,558
650,000
12,316,558
-
Projected
1 13,637,122
1,320,564
90.32%
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
!FY26 REVENUE
� Local Support - Max Allowable
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
R3
2/3/2025 3:31 PM
Page 32 of 33
AGENDA ITEM #4.A.
KODIAK ISLAND BOROUGH ASSEMBLY AND
SCHOOL DISTRICT JOINT WORK SESSION
Meeting Type: Joint Work Session
Date: March 12, 2025
Please PKIN I your name legibly Phone number
'1')f a k 1:) -11 �-,/ � q0 -�-q q)- -7 q )--�
Page 33 of 33