2025 - 03 March

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

4/2/2025 Page: 1Operating Unit Expenditure Summary as of 3/31/2025 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: 75.1% 9130632A - East Dover Elementary School $3,434.37 $28,853.87$42,368.00 $32,288.24 76.21% $10,079.768.11% 68.10% 9130633A - Middle School of Excellence $1,916.96 $33,693.48$83,296.00 $35,610.44 42.75% $47,685.562.30% 40.45% 9130634A - South Dover Elementary School $0.00 $59,719.55$73,856.00 $59,719.55 80.86% $14,136.450.00% 80.86% 9130635A - North Dover Elementary School $694.32 $14,717.17$42,624.00 $15,411.49 36.16% $27,212.511.63% 34.53% 9130636A - Booker T. Washington Es $0.00 $20,896.12$40,192.00 $20,896.12 51.99% $19,295.880.00% 51.99% 9130637A - Middle School of Innovation $5,134.67 $74,310.78$94,530.00 $79,445.45 84.04% $15,084.555.43% 78.61% 9130638A - Fairview Elementary School $0.00 $19,105.82$36,736.00 $19,105.82 52.01% $17,630.180.00% 52.01% 9130640A - Hartly Elementary School $0.00 $27,349.79$30,720.00 $27,349.79 89.03% $3,370.210.00% 89.03% 9130642A - Towne Point Elementary School $0.00 $20,993.60$43,648.00 $20,993.60 48.10% $22,654.400.00% 48.10% 9130645A - Capital Early Childhood Center $6,961.23 $91,196.11$237,900.00 $98,157.34 41.26% $139,742.662.93% 38.33% 9130646A - William Henry Middle School $0.00 $12,554.91$61,440.00 $12,554.91 20.43% $48,885.090.00% 20.43% 9130648A - Dover High School $1,686.34 $180,116.03$349,920.00 $181,802.37 51.96% $168,117.630.48% 51.47% 9130650A - Kent County Community School $59,985.47 $601,231.28$1,019,830.00 $661,216.75 64.84% $358,613.255.88% 58.95% 9130655A - Kent County Secondary Ilc $4,850.00 $447,693.43$682,300.00 $452,543.43 66.33% $229,756.570.71% 65.62% 99900000 - Board Of Ed/District Expenses $0.00 $36,571.57$71,460.00 $36,571.57 51.18% $34,888.430.00% 51.18% 99900100 - Legal Services $0.00 $112,266.76$160,000.00 $112,266.76 70.17% $47,733.240.00% 70.17% 99900300 - District Expenditures $0.00 $24,581,435.81$33,075,192.00 $24,581,435.81 74.32% $8,493,756.190.00% 74.32% 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 $17,052.85$46,676.00 $17,052.85 36.53% $29,623.150.00% 36.53% 99910100 - Superintendent $0.00 $37,198.31$97,597.00 $37,198.31 38.11% $60,398.690.00% 38.11% 99920000 - Curriculum/Instructional $894.40 $121,506.77$403,261.00 $122,401.17 30.35% $280,859.830.22% 30.13% 99920200 - Extra Time Programs $0.00 $434,752.66$438,620.00 $434,752.66 99.12% $3,867.340.00% 99.12% 99920500 - Professional Development Prog $0.00 $43,041.05$68,480.00 $43,041.05 62.85% $25,438.950.00% 62.85% 99920600 - Technology (Instructional) $0.00 $142,085.40$171,600.00 $142,085.40 82.80% $29,514.600.00% 82.80% 99920700 - Athletics $13,864.04 $357,859.83$300,600.00 $371,723.87 123.66% ($71,123.87)4.61% 119.05% 99920800 - Drivers Education $0.00 $6,642.92$31,696.00 $6,642.92 20.96% $25,053.080.00% 20.96% 99921000 - Support Services $0.00 $92,222.98$536,958.00 $92,222.98 17.18% $444,735.020.00% 17.18% 99921050 - Special Education $0.00 $290,369.39$421,484.00 $290,369.39 68.89% $131,114.610.00% 68.89% 99930300 - Special Services $0.00 $39,755.29$50,723.00 $39,755.29 78.38% $10,967.710.00% 78.38% 99940000 - Business Office/Finance $30,920.59 $77,217.62$171,636.00 $108,138.21 63.00% $63,497.7918.02% 44.99% 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 $47,103,591.29$68,693,419.00 $47,103,591.29 68.57% $21,589,827.710.00% 68.57% 99940600 - Insurance $0.00 $309,978.16$310,201.00 $309,978.16 99.93% $222.840.00% 99.93% 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 $502.65 $40,301.76$50,000.00 $40,804.41 81.61% $9,195.591.01% 80.60% 99960000 - Child Nutrition Operations $0.00 $3,972,916.41$5,800,000.00 $3,972,916.41 68.50% $1,827,083.590.00% 68.50% 99960100 - Maintenance $117,167.27 $628,455.91$746,265.00 $745,623.18 99.91% $641.8215.70% 84.21% 99960200 - Operations/Utilities $400,395.86 $1,007,162.31$1,954,468.00 $1,407,558.17 72.02% $546,909.8320.49% 51.53% 99960300 - State Transportation $15,097.00 $6,480,470.74$7,044,358.00 $6,495,567.74 92.21% $548,790.260.21% 92.00%Data Service Center

4/2/2025 Page: 2Operating Unit Expenditure Summary as of 3/31/2025 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: 75.1% 99960400 - Local Transportation $0.00 $197,660.29$713,292.00 $197,660.29 27.71% $515,631.710.00% 27.71% 99960500 - Fleet Vehicles $0.00 $69,465.69$84,000.00 $69,465.69 82.70% $14,534.310.00% 82.70% 99970000 - Local Debt Service $0.00 $7,428,037.52$8,020,475.00 $7,428,037.52 92.61% $592,437.480.00% 92.61% 99970040 - LOCAL TECHNOLOGY MATCH TAX $19,426.95 $217,619.14$492,621.00 $237,046.09 48.12% $255,574.913.94% 44.18% 99970200 - Minor Cap $396,576.74 $1,450,082.25$1,847,253.00 $1,846,658.99 99.97% $594.0121.47% 78.50% 99970680 - School Supervision $0.00 $1,410,800.64$1,162,332.00 $1,410,800.64 121.38% ($248,468.64)0.00% 121.38% 99980000 - Summer School $0.00 $35,704.70$35,704.70 $35,704.70 100.00% $0.000.00% 100.00% 99990500 - Copy Center/Copiers $0.00 $100,230.84$128,752.00 $100,230.84 77.85% $28,521.160.00% 77.85% 99990600 - Homebound $155,950.00 $206,799.97$567,974.00 $362,749.97 63.87% $205,224.0327.46% 36.41% 99990700 - Autism Program $43,593.90 $507,669.69$552,322.00 $551,263.59 99.81% $1,058.417.89% 91.92%Budget Totals $137,342,187.70 $1,279,052.76 $99,260,518.02 $100,539,570.78 73.20% $36,802,616.920.93% 72.27%Current Year Unassigned Expenses $454,233.09 $7,015,713.94 $7,469,947.03 Previous Budget Year Expenses $19,743,307.97 $22,600,629.07 $42,343,937.04Total Expenses $21,476,593.82 $128,876,861.03 $150,353,454.85Data Service Center

Capital School District Financial Report - Revenue As of March 31, 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 7,046,492.91 109.6%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 3,915,581.72 121.2%0.00Total State Funds 91,273,454.23 85,379,860.17 93.5%5,893,594.06 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 1,445,463.74 152.2%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 400,000.00 158,515.22 39.6%241,484.78 Cafeteria 3,600,000.00 2,885,542.79 80.2%714,457.21 Donations 0.00 146,989.91 0.0%0.00 Building Rental 250,000.00 214,861.78 85.9%35,138.22 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 400,000.00 117,235.91 29.3%282,764.09Total Local Funds 41,824,024.88 39,176,129.94 93.7%2,647,894.94Finance Budgeting & ReportingPrinted: 4/2/2025 Data Service Center

Capital School District Financial Report - Revenue As of March 31, 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 4,010,648.00 100.0%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 9,712,621.08 128.9%0.00 Grand Total All Funds 140,631,451.11 134,268,611.19 95.5%6,362,839.92Finance Budgeting & ReportingPrinted: 4/2/2025 Data Service Center

CAPITAL SCHOOL DISTRICT MAJOR CAPITAL EXPENDITURE 03/31/25FYB 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 1,516,508.52 619,608.03 18,656,683.45 - 2023 50311 Capital, Construct 800 Middle Schools 06/30/25 15,319,200.00 8,699,897.45 2,260,533.18 127,966.00 4,230,803.37 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 6,172,075.38 128,502.81 252,601.15 76,820.66 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 17,191,225.77 3,218,966.35 95,729,083.84 53,921,424.04

CAPITAL SCHOOL DISTRICT FEDERAL REPORT 03/31/25FYB 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 - 65,400.20 - 639,477.80 100% 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 11,795.18 603,618.98 914,884.21 193,325.36 89% 2025 40240 21St Century Learning 11/30/25 2,156,977.54 55,735.67 845,838.88 - 1,255,402.99 42% 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 - 224,689.24 - 242,112.76 48% 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 - 2,284,619.41 1,772,016.89 280,398.73 94% 2025 40554 Title I 11/30/26 4,010,648.00 3,272.37 245,072.85 - 3,762,302.78 6% 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 31,370.81 488.32 33,327.52 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 1,980,165.00 254,892.00 935,419.24 1,066,506.26 (276,652.50) 114% 2025 40564 Idea-B 11/30/26 1,942,461.00 2,326.00 830,373.07 - 1,109,761.93 43% 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 - 19,469.26 - 53,549.74 27% 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 - 5,133.00 - 20,290.53 20% 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 77,118.16 - - - 77,118.16 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 2,590.24 86,410.95 151,377.81 - 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 2,189,992.72 7,472,146.62 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%77,387,919.62 2,562,811.53 15,124,960.18 50,996,670.47 8,703,477.44