2025 - 04 April

Monthly Financial Reports April 2025 Operating Expenses Monthly Report of Revenues Detail Board Budget (99900000) Contingency Budget (99940100) Major Cap Balances Federal Funds

5/2/2025 Page: 1Operating Unit Expenditure Summary as of 4/30/2025 Division - 13 Capital School District Operating Unit Budget Encumbered Expended Exp./Enc. Total Obligated Percent Balance UnencumberedPct Enc Exp PctPercent of Fiscal Year days included: 83.3% 9130632A - East Dover Elementary School $3,434.37 $28,990.74$42,368.00 $32,425.11 76.53% $9,942.898.11% 68.43% 9130633A - Middle School of Excellence $241.91 $39,455.56$83,296.00 $39,697.47 47.66% $43,598.530.29% 47.37% 9130634A - South Dover Elementary School $0.00 $65,686.63$73,856.00 $65,686.63 88.94% $8,169.370.00% 88.94% 9130635A - North Dover Elementary School $14.28 $18,731.60$42,624.00 $18,745.88 43.98% $23,878.120.03% 43.95% 9130636A - Booker T. Washington Es $1,495.00 $22,202.21$40,192.00 $23,697.21 58.96% $16,494.793.72% 55.24% 9130637A - Middle School of Innovation $3,191.12 $83,253.32$94,530.00 $86,444.44 91.45% $8,085.563.38% 88.07% 9130638A - Fairview Elementary School $0.00 $20,436.73$36,736.00 $20,436.73 55.63% $16,299.270.00% 55.63% 9130640A - Hartly Elementary School $0.00 $30,506.44$30,720.00 $30,506.44 99.30% $213.560.00% 99.30% 9130642A - Towne Point Elementary School $0.00 $21,183.44$43,648.00 $21,183.44 48.53% $22,464.560.00% 48.53% 9130645A - Capital Early Childhood Center $9,245.49 $91,824.81$237,900.00 $101,070.30 42.48% $136,829.703.89% 38.60% 9130646A - William Henry Middle School $0.00 $13,499.26$61,440.00 $13,499.26 21.97% $47,940.740.00% 21.97% 9130648A - Dover High School $1,686.34 $202,715.33$349,920.00 $204,401.67 58.41% $145,518.330.48% 57.93% 9130650A - Kent County Community School $46,444.89 $638,580.79$1,019,830.00 $685,025.68 67.17% $334,804.324.55% 62.62% 9130655A - Kent County Secondary Ilc $4,850.00 $491,579.17$682,300.00 $496,429.17 72.76% $185,870.830.71% 72.05% 99900000 - Board Of Ed/District Expenses $0.00 $50,876.92$71,460.00 $50,876.92 71.20% $20,583.080.00% 71.20% 99900100 - Legal Services $0.00 $124,185.76$160,000.00 $124,185.76 77.62% $35,814.240.00% 77.62% 99900300 - District Expenditures $0.00 $28,082,851.83$33,075,192.00 $28,082,851.83 84.91% $4,992,340.170.00% 84.91% 99910000 - Public Communications $0.00 $8,232.92$20,000.00 $8,232.92 41.16% $11,767.080.00% 41.16% 99910010 - District Office $0.00 $19,286.40$46,676.00 $19,286.40 41.32% $27,389.600.00% 41.32% 99910100 - Superintendent $0.00 $44,368.52$97,597.00 $44,368.52 45.46% $53,228.480.00% 45.46% 99920000 - Curriculum/Instructional $3,689.65 $128,102.26$403,261.00 $131,791.91 32.68% $271,469.090.91% 31.77% 99920200 - Extra Time Programs $0.00 $434,670.75$438,620.00 $434,670.75 99.10% $3,949.250.00% 99.10% 99920500 - Professional Development Prog $0.00 $52,221.73$68,480.00 $52,221.73 76.26% $16,258.270.00% 76.26% 99920600 - Technology (Instructional) $0.00 $104,066.06$171,600.00 $104,066.06 60.64% $67,533.940.00% 60.64% 99920700 - Athletics $14,274.04 $297,913.97$300,600.00 $312,188.01 103.85% ($11,588.01)4.75% 99.11% 99920800 - Drivers Education $0.00 $6,945.15$31,696.00 $6,945.15 21.91% $24,750.850.00% 21.91% 99921000 - Support Services $0.00 $142,042.95$536,958.00 $142,042.95 26.45% $394,915.050.00% 26.45% 99921050 - Special Education $0.00 $451,019.26$456,484.00 $451,019.26 98.80% $5,464.740.00% 98.80% 99930300 - Special Services $0.00 $32,686.39$50,723.00 $32,686.39 64.44% $18,036.610.00% 64.44% 99940000 - Business Office/Finance $21,916.44 $86,261.78$171,636.00 $108,178.22 63.03% $63,457.7812.77% 50.26% 99940050 - Facilities Management $0.00 $0.00$51,408.00 $0.00 0.00% $51,408.000.00% 0.00% 99940100 - Contingency $0.00 $0.00$110,000.00 $0.00 0.00% $110,000.000.00% 0.00% 99940200 - Division I Sal/Other State Prg $0.00 $51,851,480.61$68,693,419.00 $51,851,480.61 75.48% $16,841,938.390.00% 75.48% 99940600 - Insurance $0.00 $310,645.00$310,201.00 $310,645.00 100.14% ($444.00)0.00% 100.14% 99940900 - Tuition Reimbursement $0.00 $62,926.64$72,000.00 $62,926.64 87.40% $9,073.360.00% 87.40% 99950000 - Personnel/Hr $311.64 $41,740.64$50,000.00 $42,052.28 84.10% $7,947.720.62% 83.48% 99960000 - Child Nutrition Operations $0.00 $4,052,150.62$5,800,000.00 $4,052,150.62 69.86% $1,747,849.380.00% 69.86% 99960100 - Maintenance $103,225.17 $675,183.33$796,265.00 $778,408.50 97.76% $17,856.5012.96% 84.79% 99960200 - Operations/Utilities $366,329.57 $1,128,703.27$1,954,468.00 $1,495,032.84 76.49% $459,435.1618.74% 57.75% 99960300 - State Transportation $31,378.28 $7,485,396.06$7,644,358.00 $7,516,774.34 98.33% $127,583.660.41% 97.92%Data Service Center

5/2/2025 Page: 2Operating Unit Expenditure Summary as of 4/30/2025 Division - 13 Capital School District Operating Unit Budget Encumbered Expended Exp./Enc. Total Obligated Percent Balance UnencumberedPct Enc Exp PctPercent of Fiscal Year days included: 83.3% 99960400 - Local Transportation $0.00 $245,124.77$713,292.00 $245,124.77 34.37% $468,167.230.00% 34.37% 99960500 - Fleet Vehicles $0.00 $77,913.09$84,000.00 $77,913.09 92.75% $6,086.910.00% 92.75% 99970000 - Local Debt Service $0.00 $7,434,180.54$8,020,475.00 $7,434,180.54 92.69% $586,294.460.00% 92.69% 99970040 - LOCAL TECHNOLOGY MATCH TAX $15,509.25 $235,207.35$492,621.00 $250,716.60 50.89% $241,904.403.15% 47.75% 99970200 - Minor Cap $573,046.59 $1,583,878.34$2,282,808.00 $2,156,924.93 94.49% $125,883.0725.10% 69.38% 99970680 - School Supervision $6,800.00 $1,528,847.06$1,659,332.00 $1,535,647.06 92.55% $123,684.940.41% 92.14% 99980000 - Summer School $0.00 $39,779.88$35,704.70 $39,779.88 111.41% ($4,075.18)0.00% 111.41% 99990500 - Copy Center/Copiers $0.00 $109,718.95$128,752.00 $109,718.95 85.22% $19,033.050.00% 85.22% 99990600 - Homebound $143,950.00 $249,085.54$567,974.00 $393,035.54 69.20% $174,938.4625.34% 43.86% 99990700 - Autism Program $33,749.30 $533,577.79$602,322.00 $567,327.09 94.19% $34,994.915.60% 88.59%Budget Totals $139,009,742.70 $1,384,783.33 $109,479,918.16 $110,864,701.49 79.75% $28,145,041.211.00% 78.76%Current Year Unassigned Expenses $427,525.27 $8,347,750.11 $8,775,275.38 Previous Budget Year Expenses $18,250,627.29 $25,781,928.64 $44,032,555.93Total Expenses $20,062,935.89 $143,609,596.91 $163,672,532.80Data Service Center

Capital School District Financial Report - Revenue As of April 30, 2025 Budget Received Percent Received Anticipated Receipts STATE FUNDSFormula Salaries & OEC's 64,814,424.00 57,154,589.02 88.2%7,659,834.98 Cafeteria Salaries 906,311.00 962,491.00 106.2%0.00 Division II, AOC 1,716,440.53 1,732,008.15 100.9%0.00 Division II, AOC - Voc 144,231.00 156,396.00 108.4%0.00 Division II, Energy 1,466,716.00 1,481,086.00 101.0%0.00 Division III, Equalization 9,637,224.00 9,731,694.00 101.0%0.00 State Transportation 6,429,917.73 8,161,923.99 126.9%0.00 Related Services 0.00 264,954.94 0.0%0.00 Drivers Ed. 26,412.00 31,696.00 120.0%0.00 Unique Alternative 337,546.30 344,475.90 102.1%0.00 Professional Development 71,807.00 68,480.00 95.4%3,327.00 School Improvement 133,982.47 129,148.53 96.4%4,833.94 Minor Capital Improvements 763,696.00 765,645.00 100.3%0.00 Educational Sustainment Fund 1,423,878.00 1,406,841.00 98.8%17,037.00 Technology Block Grant 171,311.00 188,280.00 109.9%0.00 Other State Revenue 3,229,557.20 3,918,081.72 121.3%0.00Total State Funds 91,273,454.23 86,497,791.25 94.8%4,775,662.98 LOCAL FUNDSCurrent Expense Tax Receipts 19,063,418.00 18,465,690.61 96.9%597,727.39 Debt Service Tax Receipts 7,537,709.07 7,306,631.16 96.9%231,077.91 Debt Service - Impact Fee 0.00 141,615.13 0.0%0.00 Tuition Tax Receipts 9,955,464.81 9,640,821.27 96.8%314,643.54 Minor Capital Tax Receipts 474,705.00 819,384.17 172.6%0.00 Technology Maintenance Match 1,840,745.00 245,350.94 13.3%1,595,394.06 Interest 950,000.00 1,632,063.87 171.8%0.00 Athletics 45,941.00 51,374.00 111.8%0.00 CSCRP 35,000.00 24,183.16 69.1%10,816.84 Indirect Costs 400,000.00 212,141.40 53.0%187,858.60 Cafeteria 3,600,000.00 3,382,227.03 94.0%217,772.97 Donations 0.00 154,201.37 0.0%0.00 Building Rental 250,000.00 240,945.03 96.4%9,054.97 Erate 15,000.00 15,940.80 106.3%0.00 Other Match Tax Receipts 209,642.00 482,268.65 230.0%0.00 Charter -2,152,604.00 -2,221,315.61 103.2%0.00 Choice -800,996.00 -764,423.69 95.4%-36,572.31 Other Local Revenue 400,000.00 119,735.91 29.9%280,264.09Total Local Funds 41,824,024.88 39,948,835.20 95.5%1,875,189.68Finance Budgeting & ReportingPrinted: 5/1/2025 Data Service Center

Capital School District Financial Report - Revenue As of April 30, 2025 Budget Received Percent Received Anticipated Receipts FEDERAL FUNDSIDEA Part B 2,015,480.00 2,015,480.00 100.0%0.00 Title I 4,010,648.00 4,506,084.08 112.4%0.00 Title II 704,878.00 704,878.00 100.0%0.00 Title III 81,473.00 81,473.00 100.0%0.00 Perkins 256,181.00 276,181.00 107.8%0.00 Other Federal Revenue 465,312.00 2,623,961.08 563.9%0.00Total Federal Funds 7,533,972.00 10,208,057.16 135.5%0.00 Grand Total All Funds 140,631,451.11 136,654,683.61 97.2%3,976,767.50Finance Budgeting & ReportingPrinted: 5/1/2025 Data Service Center

CAPITAL SCHOOL DISTRICT MAJOR CAPITAL EXPENDITURE 04/30/25FYB APPR Title Construction Project End Date Budget Encumbered Current Year Expended Prior Year Expense Available2021 50498 Capital, Construct Ken Middle Schools 06/30/25 2,864,200.00 20,937.95 - 2,843,262.04 0.01 2022 50311 Capital, Construct 800 Middle Schools 06/30/25 20,792,800.00 1,476,537.65 659,578.90 18,656,683.45 - 2023 50311 Capital, Construct 800 Middle Schools 06/30/25 15,319,200.00 8,142,072.36 2,976,116.73 127,966.00 4,073,044.91 2020 50345 Capital, Construct 800 Middle Schools 06/30/25 18,359,375.00 - 81,178.50 18,278,196.50 - 2021 50345 Capital, Construct 800 Middle Schools 06/30/25 36,642,125.00 - 112,212.85 36,529,912.15 - 2022 50345 Capital, Construct 800 Middle Schools 06/30/25 19,839,200.00 781,806.47 16,930.98 19,040,462.55 - 2022 50312 Capital, Convert Willi William Henry 06/30/25 6,630,000.00 6,189,399.63 184,799.31 252,601.15 3,199.91 2022 50313 Capital, Convert Willi William Henry 06/30/25 4,289,200.00 - - - 4,289,200.00 2023 50312 Capital, Convert Willi William Henry 06/30/25 27,520,600.00 - - - 27,520,600.00 2023 50313 Capital, Convert Willi William Henry 06/30/25 17,804,000.00 - - - 17,804,000.00170,060,700.00 16,610,754.06 4,030,817.27 95,729,083.84 53,690,044.83

CAPITAL SCHOOL DISTRICT FEDERAL REPORT 04/30/25FYB APPR Title End Date Budget Encumbered Current Year Expended Prior Year Expense Available % Spent2023 40114 Iasa Title Ii: Prof D 11/30/24 678,367.00 - 327,941.77 350,425.23 - 100% 2024 40114 Iasa Title Ii: Prof D 11/30/25 639,528.00 42,200.00 359,196.35 238,131.65 - 100% 2025 40114 Iasa Title Ii: Prof D 11/30/26 704,878.00 1,850.00 131,366.14 - 571,661.86 100% 2022 40240 21St Century Learning 07/30/23 960,000.00 - - 960,000.00 - 100% 2023 40240 21St Century Learning 11/29/24 698,116.40 - 17,990.14 680,126.26 - 100% 2024 40240 21St Century Learning 11/30/25 1,723,623.73 8,529.12 664,740.00 914,884.21 135,470.40 92% 2025 40240 21St Century Learning 11/30/25 2,156,977.54 35,926.67 1,053,267.20 - 1,067,783.67 50% 2023 40532 Title IV 11/30/24 454,196.00 - 218,860.87 235,335.13 - 100% 2024 40532 Title IV 11/30/25 466,802.00 63,595.00 322,203.93 - 81,003.07 83% 2025 40532 Title IV 11/30/26 465,312.00 - - - 465,312.00 0% 2022 40554 Title I 11/30/23 3,938,868.00 - - 3,938,868.00 - 100% 2023 40554 Title I 11/30/24 4,355,768.00 - 410,710.72 3,945,057.28 - 100% 2024 40554 Title I 11/30/25 4,337,035.03 - 2,287,794.10 1,772,016.89 277,224.04 94% 2025 40554 Title I 11/30/26 4,506,084.08 2,750.55 607,231.89 - 3,896,101.64 14% 2022 40560 English Acquisition 11/30/23 46,230.00 - - 46,230.00 - 100% 2023 40560 English Acquisition 11/30/24 50,054.00 - - 50,054.00 - 100% 2024 40560 English Acquisition 11/30/25 65,194.00 7.35 31,582.14 488.32 33,116.19 49% 2025 40560 English Acquisition 11/30/26 81,473.00 - - - 81,473.00 0% 2022 40564 Idea-B 11/30/23 1,763,570.00 - - 1,763,570.00 - 100% 2023 40564 Idea-B 11/30/24 1,794,731.00 - - 1,794,731.00 - 100% 2024 40564 Idea-B 11/30/25 1,980,165.00 254,892.00 988,027.42 1,066,506.26 (329,260.68) 117% 2025 40564 Idea-B 11/30/26 1,942,461.00 2,326.00 945,494.09 - 994,640.91 49% 2022 40565 Idea Preschool 11/30/23 70,610.00 - - 70,610.00 - 100% 2023 40565 Idea Preschool 11/30/24 71,005.00 - 40,305.13 30,699.87 - 100% 2024 40565 Idea Preschool 11/30/25 73,019.00 - 73,019.00 - - 100% 2025 40565 Idea Preschool 11/30/26 73,019.00 - 31,391.13 - 41,627.87 43% 2022 40570 Homeless 09/30/23 29,270.87 - - 28,759.92 510.95 98% 2023 40570 Homeless 11/30/24 29,576.47 - 27,373.69 2,202.78 - 100% 2024 40570 Homeless 11/30/25 25,423.53 - 5,219.00 - 20,204.53 21% 2021 40590 Project AWARE 02/28/23 102,900.00 - - 102,900.00 - 100% 2022 40590 Project AWARE 10/29/23 133,000.00 - - 133,000.00 - 100% 2023 40590 Project AWARE 10/29/23 30,000.00 - - 30,000.00 - 100% 2022 41015 Career Tech 12/30/23 242,324.09 - - - 242,324.09 0% 2023 41015 Career Tech 12/30/24 242,158.00 - - - 242,158.00 0% 2024 41015 Career Tech 12/30/25 242,032.00 - - - 242,032.00 0% 2025 41015 Career Tech 12/30/25 98,756.62 - - - 98,756.62 0% 2023 41087 Stronger Connections G 12/30/26 39,251.60 - - - 39,251.60 0% 2021 40715 ARP COVID ESSER III Ho 01/30/26 240,379.00 1,590.24 87,410.95 151,377.81 - 100% 2021 40730 School Emergency Relie 09/30/24 11,930,774.00 - - 11,930,774.00 - 100% 2020 40768 Gov Emrg Ed Rel Fund C 12/30/22 334,615.00 - - 334,615.00 - 100% 2021 40820 ARP COVID School Emg R01/30/26 29,639,821.20 722,719.96 8,939,419.38 19,977,681.86 - 100% 2022 40921 ARP COVID IDEA 611 11/30/23 412,903.00 - - 412,903.00 - 100% 2022 40922 ARP COVID IDEA 619 11/30/23 34,722.00 - - 34,722.00 - 100%77,904,994.16 1,136,386.89 17,570,545.04 50,996,670.47 8,201,391.76