2026-03-04 Joint Work Session with KIBSDBoard of Education and Borough Assembly Joint Work
Session
Wednesday, March 4, 2026 6:30 PM
KIBSD Central Office Conference Room F140, 722 Mill Bay Road, Kodiak, Alaska
99615
1. General Meeting Information
l.a. Call to Order
l.b. Legal Statements
1.c. Alutiiq Land Acknowledgment
1.d. Public Notification of Recording
2. Community Comments
2.a. Community Comments
3. Discussion Items
3.a. FY27 Budget Presentation and Discussion
3.b. Budget Submission Deadline
3.c. Facilities Maintenance Update
3.d. Discussion of Any School Closures
4. Borough Assembly and Board of Education
Comments
5. Adjournment
Speaker(s): Board
President
Speaker(s): Board
President
Speaker(s): Board
President
Speaker(s): Board
President
Borough S
60
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FY27 Financial Overview
KIB and KIBSD Joint Work Session
March 4, 2026
BUDGET DEVELOPMENT
BEGIN FY
ANNUAL FINANCIAL
AUDIT
PROJECTED BUDGET
DEVELOPMENT
Student Projected
Count Enrollment
Period FY26
Submitted
PRELIMINARY
SCHOOL BOARD
BUDGET APPROVAL
a
SCHOOLBOARD
SUBMITS BUDGET
TO KIB
rMAYXJU]N
END FY
11i-11. - i-in ,-I
Updated 1/27/26
Estimated FY27 Fund Balance
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
(A Component Unit of the Kodiak Island Borough)
Schedule of Compliance - AS 14.17.505
Year Ended June 30, 2025
Total fund balance - General Fund
S 10,791,947
less exemptions per 4 AAC 09.60(a):
Inventory
262,539
Prepaids
704
Encumbrances
628,199
Impact Aid
2.377,462
Homeschool allotment rollover
20,050
Self-insurance
1,638, 655
Fund balance subject to 10% limitation
S 5,864,338
Nonexempt fund balances as a percentage of current year
expenditures
Fund balance subject to limitations
5.864,338
11.76%
Current year expenditures
_
49,858,604
$5,864,338
Committed from Fund Balance for FY26 Budget:
• June 16 Adopted FY 26 Budget us of
$4,972,353 of fund balance (at $340 BSA)
$891,985 Projected Fund Balance (6/16/25)
+ $521,851 from BSA $700 (Fall Budget
Revisions on 11/17).
$1,413,836 Projected FY27 Fund Balance
(11 /17/25)
+ $1,255,016 from Hold Harmless and
additional INF students (Winter Budget
Revisions on 1/26/26).
$2,668,852 Projected FY27 Fund Balance (1/26/26)
- $682,959 Winter Revisions Expenditures
o $105,423 Curriculum and Learning
(approved 1/26/26)
o $315,000 Maintenance (approved
1/26/26)
o $262,536 Child Nutrition (approved
9/15)
$1,985,893 Projected FY27 Fund Balance (1/26/26)
STATE
FOUNDATION
FORMULA
FY 26
STEP 1 STEP 2
STEP 3
STEP 4
STEP 5
SCHOOL SIZE ADJUSTMENT DISTRICT COST FACTOR SPECIAL NEEDS FACTOR
CTE FACTOR INTESIVE
NEEDS FACTOR
. � a
THE SCHOOL SIZE
FACTOR TABLE IS
USED TO
CALCULATE THE
ADJUSTED ADM FOR
EACH SCHOOL.
ADM = 1710
Adjusted ADM =
2193.78
THE DISTRICT'S
SCHOOL SIZE
ADJUSTED ADM IS
MULTIPLIED BY THE
DISTRICT COST
FACTOR
2193.78 x 1.289 =
2827.78
I
SCI[MC[
n
THE PREVIOUSLY
ADJUSTED ADM IS
MULTIPLIED BY 1.20,
PROVIDING AN
ADDITIONAL 20%.
28278.78 x 1.2=
3393.34
THE PREVIOUSLY
ADJUSTED ADM IS
MULTIPLIED BY
1.015, PROVIDING AN
ADDITIONAL 1.5%.
3393.34 x 1.015 =
3444.24
THE INTENSIVE
NEEDS COUNT IS
MULTIPLIED BY 13
TO DETERMINE THE
FINAL ADJUSTED
ADM.
100 X 13= 1300
1300 + 3444.24 =
4744.24
STEP 6
CORRESPONDENCEFACTOR
THE DISTRICT'S
CORRESPONDENCE
COUNT IS ADDED IN
AND MULTIPLIED BY
.90
241.35 x.9 = 217.22
4744.24 + 217.22 =
4961.46
2
1.17.26 1:40pm
KODIAK ISLAND BOROUGH
SCHOOL DISTRICT
Foundation Formula
FY27 PROJECTED W/ 3% DECLINE, HH, AND 100
Working enrollment
ADJUSTED
SCHOOL
ADM
'FORMULA
ADM
Akhiok
12.0000
39.60
39.60
Chiniak
17.0000
39.60
39.60
Port Lions
30.0000
55.80 + (1.49'(30 - 30))
55.80
Old Harbor
37.0000
55.80 + (1.49'(37 - 30))
66.23
Ouzinkie
13.0000
39.60
39.60
East
270.0000
326.10 + (.97'(270 - 250))
345.50
Main
185.0000
218.10 + (1.08'(185 - 150))
255.90
Peterson
200.0000
218.10 + (1.08'(200 - 150))
272.10
KMS
360.0000
326.10 + (.97•(360 - 250))
432.80
KHS
490.0000
471.6 + (,92'(490 - 400))
554A0
Local ADM 1,614.0000
--------------------->
2,10L53
Correspondence 240.0000
2,255.25
1,854.0000
District Cost Factor(Cost factor in specific to each school
Total After Adjustment for District Cost Factor
district range from i
2,907.02
* Special Needs Factor (Voc ed, Sped (excuding Intensives,
Total After Adjustment for Special Needs Factor
GT, BIGUItrual)
i
3488.42
* Vocational Education Factor (Vocational for students 7-12)
Total After Adjustment for Voc Ed Funding Factor
1.015
3,540.75
Required Local Effort (.00265 mills x FY24 Full Values) $6,850,865
Full Values $2,585,231,925
Impact Aid 2,507,942
Impact Aid Percentage Local required/local budget 46.38
Deductible Impact Aid Impact Aid'.9 ` x % $1,222,471
Formula+school size 10-19.99 uses flat 39.60 ADM
25,865,52
3 1.17.26 1:40pm
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate
Required and Maximum Local Contribution Estimates
FY27 PROJECTED W/ 3% DECLINE, HH, AND 100
Estimated Required Local Contribution Options (The Lesser of the Following Two)
A. Full Tax Value x 2.65 Mills $2,585,231,925 x.00265 '::��85;0,;86;5
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 =
$2,585,231,925 x .002 = $5,170,464
Estimated Maximum Local Contribution Allowable (The Sum of the Following Two)
Required Local Contribution $6,850,865
+ Additional Allowable Local $ 7,764,538
KIB Support $ 14,615,403
Percentage of Maximum 100.00%
Amount Below Cap $0
Prior Year Support $ 12,979,556
FY27 PROJECTED REVENUE
FY27 W/ 3%
DECLINE AND 100
INF
LOCAL REVENUE SOURCES:
Annual Appropriation/InKind
$ 14,615,403.00
In -kind Services
Use of Facilities
$ 20,000.00
Academic Athletic Fees
$ 70,000.00
Village Rent
$ 6,000.00
Other & Grant Local Revenue
E-Rate Reimbursements
$ 2,000,000.00
Sub -total Local Sources
$ 16,711,403.00
STATE SOURCES:
Foundation
$ 25,604,619.00
One Time State Grant money
$
State Military Contract
$ 879,582.00
PFD Raffle
8,000.00
Quality Schools
$ 80,908.00
TRS On Behalf
$ 3,157,900.00
PIERS On Behalf
$ 676,000.00
Sub -total State Sources
$ 30,407,009.00
FEDERAL SOURCES:
Impact Aid -Military (thru State)
$ 2,200,000.00
Impact Aid -Military Spec Ed (thru State)
$ 35,000.00
Department of Defense
$ 165,000.00
Impact Aid -Direct
$ 25,000.00
Sub -total Federal Sources
$ 2,425,000.00
LOCAL -STATE -FEDERAL REVENUE
$ 49,543,412.00
OTHER SOURCES:
Indirect Cost Factor
$ 180,000.00
Use of fund balance
$ -
Sub -total Other Sources
$ 180,000.00
TOTAL REVENUE
$ 49,723,412.00
Expenditures
Difference between Rev and Exp
$ 50, 542,168.35
$ (818,756.3S)
PROJECTED EXPENDITURES FY27
Account Number
Description
FY27 as of
1.31.2026
+�
FY27 as of
3.4.2026
100000000 0000 310-0000
CERTIFIED SALARIES
$ 16,697,104.27
$
(1,116,918.13)
$ 15,580,186.14
100 000 000 0000.320-0000
CLASSIFIED WAGES
$
8,753,154.21
$
(332,408.90)
$
8,420,745.31
100000000 0000.330-0000
CLASSIFIED. TEA
$
150,000.00
$
$
150,000.00
100000000 0000.340 0000
CLASSIFIED. OVERTIME
$
80,000.00
$
$
80,000.00
100000000 0000.360 0000
EMPLOYEE BENEFITS
$ 17,648,233.63
$
(1,119,530.58)
$ 16,528,703.05
100 000 000 0000.380 0000
HOUSING ALLOWAl10E
$
100,000.00
$
$
100,000.00
100 000 000 0000 390 0000
TRAfJSPORTATIOI J ALLOWAl10E
$
66,000.00
$
$
66.000.00
Sub -Total Personnel
$ 43,494,492.11
$
(2,568,857.61)
$ 40,925,634.50
100 000 000 0000A10 0000
PROF'L/TECHIJICAL SERVICES
$
757,107.00
$
(150,000.00)
$
607,107.00
100.000 000 0000A20 0000
STAFF TRAVEL
$
210,449.00
$
(40,000.00)
$
170,449.00
100.000 000 0000.425 0000
STUDENT TRAVEL
$
411,683.85
$
$
411,683.85
100.000.000 0000.430 0000
UTILITIES/ENERGY
$
4,591,374.00
$
$
4,591,374.00
100.000 000 0000.440 0000
OTHER PURCHASED SERVICES
$
1,251,733.00
$
$
1,251,733.00
100.000 000 0000.450 0000
SUPPLIES/MEDIA/MATERIALS
$
1,959,370.00
$
(104,000.00)
$
1,855,370.00
100.000.000 0000.490 0000
OTHER EXPENSES
$
78,817.00
$
$
78,817.00
100.000.000 0000 510 0000
EQUIPMENT
$
_
$
$
100 000 000 0000 550 0000
TRANSFERS TO OTHER FUNDS
$
650,000.00
$
$
650,000.00
Sub -total Non Personnel
$
9,910,533.85
$
(294,000.00)
$
9,616,533.85
Total Expense
$ 53,405,025.96
$
(2,862,857.61)
$ 50,542,168.35
FY27 - FY29 Additions:
+.5 FTE AKTeach Teacher: $50,000 (Salary and Benefits)
+$50,000 to Curriculum Supplies
+$300,000 to Maintenance Supplies
Total: $500,000.00
'Assumption 4% Insurance Increase
"Ongoing Tech Refresh Conversations
Collaborative Two -Year Plan for Balancing the Budget (2027-2028)
Fiscal Year 2026
Budget Advisory Committee:
(Establish in March 2026)
Goal: Identify and explore options for
stability for KIBSD over time
• Plan for the likelihood of at least one
school closure in FY 28.
• Set dates for meetings, beginning in April
2026
• Determine and publish agendas to guide
discussions
• Set dates for Community Town Hall
meetings
Contingency Cuts FY 27
• 10%Activities
90,000
• 1 FTE Maintenance
123,000
• Prov Mental Health
100,000
• School Psych (2"d one)
145,652
• Aide IV (additional 3)
168,294
• 1 FTE Nurse
159,000
• Auditorium Director
151,000
• Pool Cost
100,000
• Other positions as identified. -----
1,036,946
Fiscal Year 2027
FY 27 Cuts without School Closure
HR Director 212,930
Fed Prog Director 188,661
GT Teacher
Special Ed Teacher
CFO Secretary
Prov Mental Health (0.5)
Adjust HR Sup to Coord
Adjust 12 mo to 11 mo
Adjust Dir pay to Princ
Alternative Ed (0.5)
School Psych (1.0)
Elementary Coach (1.0)
0.5 nurse
0.5 Secondary Counseling
Aide IV (7 FTE)
2 FTE Secondary
3 FTE elementary
Line 420 Staff Travel
Legal (intl visas)
Night Custodians (2)
Non personnel
121,304
128,676
147,802
100,000
24,701
77,345
7,015
77,008
145,652
159,998
70,000
62,400
392,687
214,729
311,770
40,000
50,000
79,389
104,000
2,716,067
Fiscal Year 2028
FY 28 Plan School Closure Options
(from Budget Advisory Committee)
A. Close Main
B. Close Peterson
C. Close Main AND Peterson
Identified Reconfiguration
Parameters
• 8-12 at the High School
• ?
Information Needs - preliminary
• Busing options/changes/routes
• School start times
• After school sports (start/end time)
• (4-day week?)
Info Still Needed — FY 27
• Support from City for Pool (100,000?)
• Support from KANA for nurses?
• Support from City for Auditorium Dir
•?
February 9, 2026
FY27 PROJECTED REVENUE
FY27 W/ 3%
DECLINE AND 100
INF
LOCAL REVENUE SOURCES:
Annual Appropriation/InKind
$ 14,615,403.00
In -kind Services
Use of Facilities
$ 20,000.00
Academic Athletic Fees
$ 70,000.00
Village Rent
$ 6,000.00
Other & Grant Local Revenue
E-Rate Reimbursements
$ 2,000,000.00
Sub -total Local Sources
$ 16,711,403.00
STATE SOURCES:
Foundation
$ 25,604,619.00
One Time State Grant money
$ -
State Military Contract
$ 879,582.00
PFD Raffle
$ 8,000.00
Quality Schools
$ 80,908.00
TRS On Behalf
$ 3,157,900.00
PERS On Behalf
$ 676,000.00
Sub -total State Sources
$ 30,407,009.00
FEDERAL SOURCES:
Impact Aid -Military (thru State)
$ 2,200,000.00
Impact Aid -Military Spec Ed (thru State)
$ 35,000.00
Department of Defense
$ 165,000.00
Impact Aid -Direct
$ 25,000.00
Sub -total Federal Sources
$ 2,425,000.00
LOCAL -STATE -FEDERAL REVENUE
$ 49,543,412.00
OTHER SOURCES:
Indirect Cost Factor
$ 180,000.00
Use of fund balance
$ -
Sub -total Other Sources
$ 180,000.00
TOTAL REVENUE
$ 49,723,412.00
Expenditures
$ 50,542,168.35
Difference between Rev and Exp $ (818,756.35)
Updated 2/26/2026 at 1:27 PM
PROJECTED EXPENDITURES FY27
Account Number
Description
FY27 as of
1.31.2026
FY27 as of+i-
3.4.2026
100.000.000.0000.310.0000
CERTIFIED. SALARIES
$ 16,697,104.27
$
(1,116,918.13)
$ 15,580,186.14
100. 000. 00 0. 0000. 32 0. 0000
CLASSIFIED WAGES
$
8,753,154.21
$
(332,408.90)
$
8,420,745.31
100.000.000.0000.330.0000
CLASSIFIED, TEA
$
150,000.00
$
-
$
150,000.00
100.000.000.0000.340.0000
CLASSIFIED, OVERTIME
$
80,000.00
$
-
$
80,000.00
100.000.000.0000.360.0000
EMPLOYEE BENEFITS
$ 17,648,233.63
$
(1,119,530.58)
$ 16,528,703.05
100.000.000.0000.380.0000
HOUSING ALLOWANCE
$
100,000.00
$
-
$
100,000.00
100.000.000.0000.390.0000
TRANSPORTATION ALLOWANCE
$
66,000.00
$
-
$
66,000.00
Sub -Total Personnel
$ 43,494,492.11
$
(2,568,857.61)
$ 40,925,634.50
100.000.000.0000.410.0000
PROF'L/TECHNICAL SERVICES
$
757,107.00
$
(150,000.00)
$
607,107.00
100.000.000.0000.420.0000
STAFF TRAVEL
$
210,449.00
$
(40,000.00)
$
170,449.00
100. 000. 00 0. 0000.42 5. 0000
STUDENT TRAVEL
$
411,683.85
$
-
$
411,683.85
100.000.000.0000.430.0000
UTILITIES/ENERGY
$
4,591,374.00
$
-
$
4,591,374.00
100.000.000.0000.440.0000
OTHER PURCHASED SERVICES
$
1,251,733.00
$
-
$
1,251,733.00
100.000.000.0000.450.0000
SUPPLIES/MEDIA/MATERIALS
$
1,959,370.00
$
(104,000.00)
$
1,855,370.00
100.000.000.0000.490.0000
OTHER EXPENSES
$
78,817.00
$
-
$
78,817.00
100.000.000.0000.510.0000
EQUIPMENT
$
_
$
_
$
_
100.000.000.0000.550.0000
TRANSFERS TO OTHER FUNDS
$
650,000.00
$
-
$
650,000.00
Sub -total Non Personnel
$
9,910,533.85
$
(294,000.00)
$
9,616,533.85
Total Expense
$ 53,405,025.96
$
(2,862,857.61)
$ 50,542,168.35
FY27 - FY29 Additions:
+.5 FTE AKTeach Teacher: $50,000 (Salary and Benefits)
+$50,000 to Curriculum Supplies
+$300,000 to Maintenance Supplies
Total: $500,000.00
*Assumption 4% Insurance Increase
**Ongoing Tech Refresh Conversations
Updated 2/26/2026 at 1:28 PM
2
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Foundation Formula
FY27 PROJECTED W/ 3% DECLINE, HH, AND 100
Working enrollment
SCHOOL
ADM
*FORMULA
Akhiok
12.0000
39.60
C h i n iak
17.0000
39.60
Port Lions
30.0000
55.80 + (1.49*(30 - 30))
Old Harbor
37.0000
55.80 + (1.49*(37 - 30))
Ouzinkie
13.0000
39.60
East
270.0000
326.10 + (.97*(270 - 250))
Main
185.0000
218.10 + (1.08*(185 - 150))
Peterson
200.0000
218.10 + (1.08*(200 - 150))
KMS
360.0000
326.10 + (.97*(360 - 250))
KHS
490.0000
471.6 + (.92*(490 - 400))
Local ADM
1,614.0000
--------------------->
Correspondence
240.0000
1,854.0000
1.17.26 1:40pm
ADJUSTED
ADM
39.60
39.60
55.80
66.23
39.60
345.50
255.90
272.10
432.80
554.40
2,101.53
2,255.25
Total After Adjustment for District Cost Factor 2,907.02
. 00
Total After Adjustment for Special Needs Factor 3488.42
* Vocational Education Factor (Vocational for students 7-12) 1.015
Total After Adjustment for Voc Ed Funding Factor 3,540.75
+ Special Education Intensive Fac 00 00
Adjusted Students + Special Educai 0 4,840.75
Total District Adjusted ADM 5,056.75
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
= Basic Need
$2,585,231,925
$33,677,955
$6,850,865
2,507,942
46.38%
$1,222,471
Updated at
3
1.17.26 1:40pm
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate
Required and Maximum Local Contribution Estimates
FY27 PROJECTED W/ 3% DECLINE, HH, AND 100
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 =
$2,585,231,925 x .002 =
Estimated Maximum Local Contribution Allowable (The Sum of the Following Two)
Required Local Contribution $6,850,865
+ Additional Allowable Local $ 7,764,538
$14,258,987
$5,170,464
KIB Support $ 14,615,403
Percentage of Maximum 100.00%
Amount Below Cap $0
Prior Year Support $ 12,979,556
Updated at
5
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Foundation Formula
FY28 PROJECTED W/ 3% DECLINE, HH, AND 100
Working enrollment
1.17.26 1:40pm
ADJUSTED
SCHOOL
ADM
*FORMULA
ADM
Akhiok
12.0000
39.60
39.60
C h i n iak
17.0000
39.60
39.60
Port Lions
30.0000
55.80 + (1.49*(30 - 30))
55.80
Old Harbor
37.0000
55.80 + (1.49*(37 - 30))
66.23
Ouzinkie
13.0000
39.60
39.60
East
259.0000
326.10 + (.97*(259 - 250))
334.83
Main
177.0000
218.10 + (1.08*(177 - 150))
247.26
Peterson
200.0000
218.10 + (1.08*(200 - 150))
272.10
KMS
345.0000
326.10 + (.97*(345 - 250))
418.25
KHS
469.0000
471.6 + (.92*(469 - 400))
535.08
Local ADM
1,559.0000
--------------------->
2,048.35
Correspondence
240.0000
2,138.50
1,799.0000
Cost Factor(Cost factor in specific to
schoolDistrict
each
iii
Total After Adjustment for District Cost Factor
2,756.53
* Special Needs Factor (Voc ed, Sped (excuding
Intensives,
GT, Bicultrual)
00
Total After Adjustment for Special Needs Factor
3307.84
* Vocational Education Factor (Vocational for
students
7-12)
1.015
Total After Adjustment for Voc Ed Funding Factor
3,357.46
+ Special Education Intensive Fac
00
00
Adjusted Students + Special Educai
0
4,657.46
Total District Adjusted ADM 4,873.46
Required Local Effort (.00265 mills x FY25 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
= Basic Need
$2,585,231,925
$32,457,244
$6,850,865
2,507,942
47.28%
$1,222,471
Updated at
lei
1.17.26 1:40pm
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate
Required and Maximum Local Contribution Estimates
FY28 PROJECTED W/ 3% DECLINE, HH, AND 100
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 =
$2,585,231,925 x .002 =
Estimated Maximum Local Contribution Allowable (The Sum of the Following Two)
Required Local Contribution $6,850,865
+ Additional Allowable Local $ 7,483,100
$14,258,987
$5,170,464
KIB Support $ 14,333,965
Percentage of Maximum 100.00%
Amount Below Cap $0
FY26 KIB Suport $ 12,979,556
Updated at
8
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Foundation Formula
FY29 PROJECTED W/ 3% DECLINE, HH, AND 100
Working enrollment
SCHOOL
ADM
*FORMULA
Akhiok
12.0000
39.60
C h i n iak
17.0000
39.60
Port Lions
30.0000
55.80 + (1.49*(30 - 30))
Old Harbor
37.0000
55.80 + (1.49*(37 - 30))
Ouzinkie
13.0000
39.60
East
248.0000
326.10 + (.97*(248 - 250))
Main
169.0000
218.10 + (1.08*(169 - 150))
Peterson
200.0000
218.10 + (1.08*(200 - 150))
KMS
330.0000
326.10 + (.97*(330 - 250))
KHS
449.0000
471.6 + (.92*(449 - 400))
Local ADM
1,505.0000
--------------------->
Correspondence
240.0000
1,745.0000
1.17.26 1:40pm
ADJUSTED
ADM
39.60
39.60
55.80
66.23
39.60
323.94
238.62
272.10
403.70
516.68
1,995.87
Total After Adjustment for District Cost Factor 2,572.68
. 00
Total After Adjustment for Special Needs Factor 3087.22
* Vocational Education Factor (Vocational for students 7-12) 1.015
Total After Adjustment for Voc Ed Funding Factor 3,133.53
+ Special Education Intensive Fac 00 00
Adjusted Students + Special Educai 0 4,433.53
Total District Adjusted ADM 4,649.53
Required Local Effort (.00265 mills x FY25 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
= Basic Need
$2,585,231,925
$30,965,870
$6,850,865
2,507,942
48.43%
$1,222,471
Updated at
W
1.17.26 1:40pm
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
Borough Revenue Cap Estimate
Required and Maximum Local Contribution Estimates
FY29 PROJECTED W/ 3% DECLINE, HH, AND 100
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)
A. % of Basic Need 31,040,262
or
B..002 of Tax Base = $2,585,231,925 x .002 = $5,170,464
Estimated Maximum Local Contribution Allowable (The Sum of the Following Two)
Required Local Contribution $6,850,865
+ Additional Allowable Local $ 7,139,260
KIB Support $ 13,990,125
Percentage of Maximum 100.00%
Amount Below Cap $0
FY26 KIB Suport $ 12,979,556
Updated at
Updated 1/27/26
Estimated FY27 Fund Balance
KODIAK ISLAND BOROUGH SCHOOL DISTRICT
(A Component Unit of the Kodiak Island Borough)
Schedule of Compliance - AS 14.17.505
Year Ended June 30. 2025
Total fund balance - General Fund
5 10,791.947
less exemptions per 4 AAC 09.60(a):
Inventory
262.539
Prepaids
704
Encumbrances
628,199
Impact Aid
2,377,462
Homeschool allotment rollover
20,050
Self-insurance
1,638,655
Fund balance subject to 10%limitation
S 5.864,338
Nonexempt fund balances as a percentage of current year
expenditures
Fund balance subject to limitations
1 5,864,338 11.76%
Current year expenditures
49,858,604
$5,864,338
Committed from Fund Balance for FY26 Budget:
• June 16 Adopted FY 26 Budget us of
$4,972,353 of fund balance (at $340 BSA)
$891,985 Projected Fund Balance (6/16/25)
+ $521,851 from BSA $700 (Fall Budget
Revisions on 11 /17).
$1,413,836 Projected FY27 Fund Balance
(11/17/25)
+ $1,255,016 from Hold Harmless and
additional 3 INF students (Winter Budget
Revisions on 1/26/26).
$2,668,852 Projected FY27 Fund Balance (1/26/26)
- $682,959 Winter Revisions Expenditures
o $105,423 Curriculum and Learning
(approved 1/26/26)
o $315,000 Maintenance (approved
1/26/26)
o $262,536 Child Nutrition (approved
9/15)
$1,985,893 Projected FY27 Fund Balance (1/26/26)
Collaborative Two -Year Plan for Balancing the Budget (2027-2028)
Fiscal Year 2026
Budget Advisory Committee:
(Establish in March 2026)
Goal: Identify and explore options for
stability for KIBSD over time
• Plan for the likelihood of at least one
school closure in FY 28.
• Set dates for meetings, beginning in April
2026
• Determine and publish agendas to guide
discussions
• Set dates for Community Town Hall
meetings
Contingency Cuts FY 27
• 10%Activities 90,000
• 1 FTE Maintenance 123,000
• Prov Mental Health 100,000
• School Psych (2nd one) 145,652
• Aide IV (additional 3) 168,294
• 1 FTE Nurse 159,000
• Auditorium Director 151,000
• Pool Cost 100,000
. Other positions as identified. -----
1,036,946
Fiscal Year 2027
FY 27 Cuts without School Closure
HR Director 212,930
Fed Prog Director 188,661
GT Teacher 121,304
Special Ed Teacher 128,676
CFO Secretary 147,802
Prov Mental Health (0.5) 100,000
Adjust HR Sup to Coord 24,701
Adjust 12 mo to 11 mo 77,345
Adjust Dir pay to Princ
Alternative Ed (0.5)
School Psych (1.0)
Elementary Coach (1.0)
0.5 nurse
0.5 Secondary Counseling
Aide IV (7 FTE)
2 FTE Secondary
3 FTE elementary
Line 420 Staff Travel
Legal (intl visas)
Night Custodians (2)
Non personnel
7,015
77,008
145,652
159,998
70,000
62,400
392,687
214,729
311,770
40,000
50,000
79,389
104,000
2,716,067
Fiscal Year 2028
FY 28 Plan School Closure Options
(from Budget Advisory Committee)
A. Close Main
B. Close Peterson
C. Close Main AND Peterson
Identified Reconfiguration
Parameters
• 8-12 at the High School
Information Needs - preliminary
• Busing options/changes/routes
• School start times
• After school sports (start/end time)
• (4-day week?)
Info Still Needed — FY 27
• Support from City for Pool (100,000?)
• Support from KANA for nurses?
• Support from City for Auditorium Dir
• ?
2/9/26
KIB Maintenance
Annual Operations Summary —
Calendar Year [2025]
�r -
KODIAK
ISLAND
BOROUGH
Purpose & Overview
The Kodiak Island Borough Maintenance
team is responsible for the upkeep,
safety, and appearance of public
facilities, infrastructure, and borough
assets throughout the year.
This presentation provides an overview
of departmental operations for the
calendar year, including staffing
resources and a data -driven summary of
completed work, service levels, and
operational trends based on dashboard
reporting.
Department Staffing Overview
Workforce Composition
4 Full -Time Employees
Responsible for core maintenance operations
Skilled trades, inspections, and preventive maintenance
2 Temporary Laborers
Seasonal and peak -workload support
Grounds, cleanup, and special projects
Total Staff Count: Staffing fluctuated between 3-6 employees during the
reporting period
ashboard=Dr*iven
Slides
(Each of the following slides pulls directly
from our dashboard metrics)
*Key consideration would be the increased
monitoring of key metrics in August 2025,
Land the addition of North Star to the K/B
Maintenance responsibility.
Created vs.
Completed Work
Orders
For this reporting period, 4,495 out of 4,565 work
orders were completed, resulting in a 98.5%
completion rate.
Please note the sharp increase in work orders
generated beginning in August 2025.
200
180
160
140
120 —
100
80
60 —
40
20
0
�o
l`p
Created vs. Completed
4,565 41495
Created Completed
98.5%
Percent Completed
Work Orders by Type
Kodiak Island Borough Maintenance
addresses three types of maintenance:
preventive (planned), reactive (unplanned),
and other, which focuses on outliers
typically driven by operational needs.
For 2025, the team completed:
3,799 preventive
739 reactive
27 other
200 —
180 —
,60 -
,a0 -
120 —
100
80
60
40
20
0
3,799 739
Reactive
Work Orders by Type
27
IN10
83.7 %
83.7 %
Work Orders by Priority
Kodiak Island Borough Maintenance
addresses four types of work order priorities:
high, medium, low, and no priority for work
orders that are not labeled. Priorities are
determined based on operational impacts.
For 2025, the team completed:
2,182 High
1,923 Medium
196 Low
264 None
264
1,923
Medium
196
2,182
Priority
%b_ d L, ['
On Time vs. Overdue
Kodiak Island Borough Maintenance tracks on -time versus overdue work order completions.
For 2025, the team achieved a 56.3% on -time completion rate. This is a metric that the new Facilities
Maintenance Coordinator is actively working to improve.
On Time vs. Overdue
Non -Repeating Work Orders On Time Repeating Work Orders On Time
2.468 1,917
rl'vrrdUr
MV70.9% 53.9%
56.3 %
19.1 % of Created Non -Repeating Work Orders don't have a due date.
Time vs. Cost Reporting
Kodiak Island Borough Maintenance tracks
employee time for work orders as a key
metric to determine overall operational and
facility costs.
For 2025, the team reported $64,445 in
total costs associated with employee time.
However, this was not a required metric
prior to August 2025, so we expect this
number to increase significantly in 2026.
Time vs. Cost Reports
s64,445
Total Reported Cost Spent
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Time vs. Cost Reporting
Kodiak Island Borough Maintenance tracks
employee time for work orders as a key
metric to determine overall operational and
facility costs.
For 2025, the team reported 1,551 hours of
employee work time. However, this was not
a required metric prior to August 2025, so
we expect this number to increase
significantly in 2026.
20h
Tlme vs. Cost Reports
19551 h
Total Reported Time Spent
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!Q �j
Codi Allen
Project Manager/Inspector
Callen@Kodiakak.us
KIB Project Management
Project Forecast CY2026-27
�r -
KODIAK
ISLAND
BOROUGH
Purpose & Overview
The Kodiak Island Borough Projects Office is
responsible for the planning, coordination, and
oversight of capital improvement projects, major
maintenance initiatives, and small-scale
construction efforts involving Borough -owned
facilities, infrastructure, and properties.
Through effective project management and
collaboration with other Borough departments,
contractors, and community partners, the
Projects Office works to protect public assets,
extend the service life of facilities and
infrastructure, and support the long-term
operational and strategic goals of the Kodiak
Island Borough.
Department Staffing Overview
Workforce Composition
2 Full -Time Employees
The Office manages projects from initial concept and scoping through
design, procurement, construction, and close-out, ensuring that all work is
completed in accordance with Borough policies, applicable codes and
regulations, adopted budgets, and established timelines.
Responsibilities include project planning and budgeting support, contractor
coordination, grant and funding compliance, stakeholder communication,
and quality assurance.
ashboard=Dr*iven
Slides
(Each of the following slides pulls directly
from our dashboard metrics)
* Note: These amounts are provided for illustrative purposes Actual expenditures may vary based on
project prioritization, funding availability, procurement timelines, permitting requirements, and other
implementation factors.
Project Count by Category
Projects are divided into four main categories representing
Borough -owned assets and primary locations based on internal
funding practices.
These include:
• Kodiak Island Borough Buildings and Grounds
• Kodiak Island Borough School District (School Projects)
• Landfill (including Leachate Treatment Plant and Baler
Facilities)
• Kodiak Island Fisheries Research Center
The Projects Office is currently managing 22 active projects.
4
(18.18%)
5
(45.45%)
Category
*Kodiak Island Borough Bu...
*School Projects
• Landfill
• KFRC
Sum of Total ROM by Category
The Rough Order of Magnitude (ROM) costs for the
overall project costs in each category are as follows:
Kodiak Island Borough Buildings and Grounds —
$6.8 million
Kodiak Island Borough School District (School
Projects) — $3.3 million
Landfill (including Leachate Treatment Plant and
Baler Facilities) — $0.5 million
Kodiak Island Fisheries Research Center — $1.2
million
Sum of all projects: $11,753,755.85*
* Note: This amount is provided for illustrative purposes only and assumes that all
identified projects —regardless of their current stage of planning, design, or
development —would be fully executed within the current calendar year.
Actual expenditures may vary based on project prioritization, funding availability,
procurement timelines, permitting requirements, and other implementation factors.
O
U
Kodiak Island Borough B...
School Projects $3.3M
KFRC - $1.21M
Landfill I
$0.5h9
S-)NA S4%'
Sum of Total ROM
W.1
SUM
Current Projects for CY2026-CY2028
Category •KFRC *Kodiak Island Borough Building and Grounds •Landfill *School Projects
Mental Health Building Demo
EAST ELEMENTARY ROOF REPLACEMENT— 65%
NORTH STAR ROOF & SKYLIGHT REPLACEMENT — 95%
Ozone and Decontamination System Replacement $0.90M
PKIMC & KMS ELEVATOR MODERNIZATION — Construct... $0.72M
KARLUK FUEL SPILL ADEC CLOSEOUT —Task One 90% $0.61 M
PKIMC LONG TERM CARE FUEL SPILL ADEC WORKPLA... SO.46M
SARGENT CREEK PLAYGROUND UPGRADES - Investigat... $0.27M
POOL SMALL DESTRUCTIVE TESTING PROJECT — IN DE... SO.26M
ar LANDFILL SCALE SHACK PLATFORM REPLACEMENT — C... SO.25M
KFRC Seawater Pump Replacements 50.24M
;
o PORT LIONS EMERGENCY FIRE ALARM PANEL — Awaitin... 40.18M
a LANDFILL CONTAMINATED SOIL— Planning $0.17M
KIB MILL BAY STAIR REPLACEMENT — Submittal Stage S0.13M
ANNEX [Red Crpss] Builidn UST Removal- In Design $0.10M
WBFD GARAGE DOOR REPAIRS —Complete � S0.05M
KFRC Research Court Lift Station Pumps $0.04M
LANDFILL USED OIL BURNER REPLACEMENT PROJECT... — S0.04M
NORTHSTAR BOILER GUN REPLACEMENT PROJECT— A... — S0.04M
KIB MAIN BLDG ROOF WARRANTY REPAIRS — Awaiting ... $0.03M
LANDFILL GARAGE DOORS UPGRATE PROJECT— COMP... S0.02M
PORT LIONS SCHOOL PAINTING — 35% $0.02M
MOM $0.51-:1 S1.0M $1.5M $2.OM S2.5P.'
Sum of Total ROM
The projects listed are presented without regard to priority or sequence. The Rough Order of Magnitude (ROM) cost estimates reflect
the best available information at the current stage of project planning or development and are intended for preliminary budgeting
purposes only. As project scopes are further defined and design advances, more detailed and refined cost estimates will be
- developed to improve accuracy and support funding and implementation decisions.
Codi Allen
Project Manager/Inspector
Callen@Kodiakak.us
fi� 5orough Sc
Ala �'°o
� jd.
KIBSD
LO("-C?,k Island, A
iw ^-7-4-.
I
Pm
Maintenance Report
February 25, 2026
MISSION
Safe, comfortable instructional spaces for
students and teachers
Preventative Maintenance
Partnership with the Borough
North Star handover
Peterson roof
Chiniak Exterior Painting
Middle School elevator
Pool Assessment
Port Lions fire alarm system
Snow removal coordination
Parking Lot maintenance/striping
Food Services Cold Storage
High School Parking Lot Lighting
Pool Circulation VFD
Port Lions heating valves/re-pipe
Chiniak heating loop repairs
Port Lions Exterior Painting
Rural schools fire alarms
East Elementary Roof
FY26 YTD Maintenance Costs
$ 90,000.00
$ 80,000.00
$ 70,000.00
$ 60,000.00
$ 50,000.00
$ 40,000.00
$ 30,000.00
$ 20,000.00
$ 10,000.00
Middle Maintenance High Schol Pool Akhiok Ouzinkie Vehcicles East Petreson Port Lions Old Harbor Main
School Shop Elementary Elementary
Chiniak Central Office Auditorium North Star
Kodiak Island Borough School District
BOARD OF EDUCATION & Kodiak Island Borough Assemble
Joint Work Session
March 4, 2026, 6:30
F140 Conference Room
All attendees: Please PRINT your name so that we may spell it correctly in the minutes.
The information below is being collected as a requirement of the State of Alaska Dept. of Education.
Printed Name
Primary Role
School of Primary Interest
Ef
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
Cj'
North Star Elem.
❑
Rural Schools
❑
Staff
t
Peterson Elem.
❑
AKTeach
❑
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
❑
North Star Elem.
❑
Rural Schools
ZL
❑
Staff
❑
Peterson Elem.
❑
AKTeach
❑
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
❑
North Star Elem.
❑
Rural Schools
❑
Staff
❑
Peterson Elem.
❑
AKTeach
_
❑
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
❑
North Star Elem.
❑
Rural Schools
❑
Staff
❑
Peterson Elem.
❑
AKTcach
❑
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
❑
North Star Elem.
❑
Rural Schools
❑
Staff
❑
Peterson Elem.
❑
AKTeach
❑
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
❑
North Star Elem.
❑
Rural Schools
❑
Staff
❑
Peterson Elem.
❑
AKTeach
❑
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
❑
North Star Elem.
❑
Rural Schools
❑
Staff
❑
Peterson Elem.
❑
AKTeach
❑
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
❑
North Star Elem.
❑
Rural Schools
❑
Staff
❑
Peterson Elem.
❑
AKTeach
❑
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
❑
North Star Elem.
❑
Rural Schools
❑
Staff
❑
Peterson Elem.
❑
AKTeach
❑
Parent
❑
East Elem.
❑
Kodiak Middle School
❑
Student
❑
Main Elem.
❑
Kodiak High School
❑
Community Member
❑
North Star Elem.
❑
Rural Schools
❑
Staff
0
Peterson Elem.
❑
AKTeach