2025 - 05 May

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

6/13/2025 Page: 1Operating Unit Expenditure Summary as of 5/31/2025 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: 91.8% 9130632A - East Dover Elementary School $3,434.37 $32,431.40$42,368.00 $35,865.77 84.65% $6,502.238.11% 76.55% 9130633A - Middle School of Excellence $162.34 $44,176.56$83,296.00 $44,338.90 53.23% $38,957.100.19% 53.04% 9130634A - South Dover Elementary School $0.00 $70,642.02$73,856.00 $70,642.02 95.65% $3,213.980.00% 95.65% 9130635A - North Dover Elementary School $2,347.78 $23,548.35$42,624.00 $25,896.13 60.75% $16,727.875.51% 55.25% 9130636A - Booker T. Washington Es $0.00 $28,420.85$40,192.00 $28,420.85 70.71% $11,771.150.00% 70.71% 9130637A - Middle School of Innovation $2,505.36 $89,103.57$94,530.00 $91,608.93 96.91% $2,921.072.65% 94.26% 9130638A - Fairview Elementary School $0.00 $23,902.59$36,736.00 $23,902.59 65.07% $12,833.410.00% 65.07% 9130640A - Hartly Elementary School $0.00 $30,604.86$30,720.00 $30,604.86 99.63% $115.140.00% 99.63% 9130642A - Towne Point Elementary School $0.00 $28,704.15$43,648.00 $28,704.15 65.76% $14,943.850.00% 65.76% 9130645A - Capital Early Childhood Center $3,523.22 $103,877.01$237,900.00 $107,400.23 45.15% $130,499.771.48% 43.66% 9130646A - William Henry Middle School $0.00 $14,717.93$61,440.00 $14,717.93 23.95% $46,722.070.00% 23.95% 9130648A - Dover High School $8,589.67 $247,257.74$349,920.00 $255,847.41 73.12% $94,072.592.45% 70.66% 9130650A - Kent County Community School $42,487.67 $650,571.62$1,019,830.00 $693,059.29 67.96% $326,770.714.17% 63.79% 9130655A - Kent County Secondary Ilc $4,850.00 $537,668.39$682,300.00 $542,518.39 79.51% $139,781.610.71% 78.80% 99900000 - Board Of Ed/District Expenses $0.00 $52,798.96$71,460.00 $52,798.96 73.89% $18,661.040.00% 73.89% 99900100 - Legal Services $0.00 $135,936.44$160,000.00 $135,936.44 84.96% $24,063.560.00% 84.96% 99900300 - District Expenditures $0.00 $32,496,414.37$33,075,192.00 $32,496,414.37 98.25% $578,777.630.00% 98.25% 99910000 - Public Communications $0.00 $10,382.92$20,000.00 $10,382.92 51.91% $9,617.080.00% 51.91% 99910010 - District Office $0.00 $21,030.82$46,676.00 $21,030.82 45.06% $25,645.180.00% 45.06% 99910100 - Superintendent $0.00 $46,422.86$97,597.00 $46,422.86 47.57% $51,174.140.00% 47.57% 99920000 - Curriculum/Instructional $1,258.21 $147,363.35$403,261.00 $148,621.56 36.85% $254,639.440.31% 36.54% 99920200 - Extra Time Programs $0.00 $433,718.45$438,620.00 $433,718.45 98.88% $4,901.550.00% 98.88% 99920500 - Professional Development Prog $0.00 $71,607.09$71,607.09 $71,607.09 100.00% $0.000.00% 100.00% 99920600 - Technology (Instructional) $84,342.69 $132,155.98$216,498.67 $216,498.67 100.00% $0.0038.96% 61.04% 99920700 - Athletics $356.40 $373,094.80$300,600.00 $373,451.20 124.24% ($72,851.20)0.12% 124.12% 99920800 - Drivers Education $0.00 $7,316.61$31,696.00 $7,316.61 23.08% $24,379.390.00% 23.08% 99921000 - Support Services $0.00 $177,354.66$536,958.00 $177,354.66 33.03% $359,603.340.00% 33.03% 99921050 - Special Education $0.00 $590,952.39$590,952.39 $590,952.39 100.00% $0.000.00% 100.00% 99930300 - Special Services $0.00 $37,660.01$50,723.00 $37,660.01 74.25% $13,062.990.00% 74.25% 99940000 - Business Office/Finance $24,813.89 $101,704.34$171,636.00 $126,518.23 73.71% $45,117.7714.46% 59.26% 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 $58,914,954.16$68,693,419.00 $58,914,954.16 85.77% $9,778,464.840.00% 85.77% 99940600 - Insurance $0.00 $310,645.00$310,645.00 $310,645.00 100.00% $0.000.00% 100.00% 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 $231.98 $43,385.15$50,000.00 $43,617.13 87.23% $6,382.870.46% 86.77% 99960000 - Child Nutrition Operations $0.00 $4,641,259.37$5,800,000.00 $4,641,259.37 80.02% $1,158,740.630.00% 80.02% 99960100 - Maintenance $98,882.63 $741,238.45$840,121.08 $840,121.08 100.00% $0.0011.77% 88.23% 99960200 - Operations/Utilities $313,794.00 $1,263,663.93$1,954,468.00 $1,577,457.93 80.71% $377,010.0716.06% 64.66% 99960300 - State Transportation $23,483.76 $8,560,093.93$8,583,577.69 $8,583,577.69 100.00% $0.000.27% 99.73%Data Service Center

6/13/2025 Page: 2Operating Unit Expenditure Summary as of 5/31/2025 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: 91.8% 99960400 - Local Transportation $0.00 $355,330.91$713,292.00 $355,330.91 49.82% $357,961.090.00% 49.82% 99960500 - Fleet Vehicles $0.00 $85,394.26$85,394.26 $85,394.26 100.00% $0.000.00% 100.00% 99970000 - Local Debt Service $0.00 $7,753,267.16$8,020,475.00 $7,753,267.16 96.67% $267,207.840.00% 96.67% 99970040 - LOCAL TECHNOLOGY MATCH TAX $4,950.00 $272,986.57$492,621.00 $277,936.57 56.42% $214,684.431.00% 55.42% 99970200 - Minor Cap $610,495.18 $1,784,013.72$2,394,508.90 $2,394,508.90 100.00% $0.0025.50% 74.50% 99970680 - School Supervision $6,800.00 $1,693,115.37$1,699,915.37 $1,699,915.37 100.00% $0.000.40% 99.60% 99980000 - Summer School $0.00 $43,935.70$43,935.70 $43,935.70 100.00% $0.000.00% 100.00% 99990500 - Copy Center/Copiers $0.00 $120,448.25$128,752.00 $120,448.25 93.55% $8,303.750.00% 93.55% 99990600 - Homebound $131,950.00 $270,250.63$567,974.00 $402,200.63 70.81% $165,773.3723.23% 47.58% 99990700 - Autism Program $32,451.47 $534,875.62$602,322.00 $567,327.09 94.19% $34,994.915.39% 88.80%Budget Totals $140,337,666.15 $1,401,710.62 $124,213,325.91 $125,615,036.53 89.51% $14,722,629.621.00% 88.51%Current Year Unassigned Expenses $615,663.29 $10,025,612.73 $10,641,276.02 Previous Budget Year Expenses $16,024,948.75 $28,892,106.59 $44,917,055.34Total Expenses $18,042,322.66 $163,131,045.23 $181,173,367.89Data Service Center

Capital School District Financial Report - Revenue As of May 31, 2025 Budget Received Percent Received Anticipated Receipts STATE FUNDSFormula Salaries & OEC's 64,814,424.00 62,763,703.67 96.8%2,050,720.33 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 92,106,905.90 100.9%0.00 LOCAL FUNDSCurrent Expense Tax Receipts 19,063,418.00 18,662,833.09 97.9%400,584.91 Debt Service Tax Receipts 7,537,709.07 7,384,620.70 98.0%153,088.37 Debt Service - Impact Fee 0.00 247,704.69 0.0%0.00 Tuition Tax Receipts 9,955,464.81 9,743,770.72 97.9%211,694.09 Minor Capital Tax Receipts 474,705.00 828,140.60 174.5%0.00 Technology Maintenance Match 1,840,745.00 247,969.70 13.5%1,592,775.30 Interest 950,000.00 1,780,690.43 187.4%0.00 Athletics 45,941.00 51,954.00 113.1%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 3,780,393.92 105.0%0.00 Donations 0.00 211,561.13 0.0%0.00 Building Rental 250,000.00 265,498.53 106.2%0.00 Erate 15,000.00 15,940.80 106.3%0.00 Other Match Tax Receipts 209,642.00 487,424.30 232.5%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 400,000.00 120,949.61 30.2%279,050.39Total Local Funds 41,824,024.88 41,080,037.48 98.2%743,987.40Finance Budgeting & ReportingPrinted: 6/11/2025 Data Service Center

Capital School District Financial Report - Revenue As of May 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 4,506,084.08 112.4%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 140,631,451.11 143,395,000.54 102.0%0.00Finance Budgeting & ReportingPrinted: 6/11/2025 Data Service Center

CAPITAL SCHOOL DISTRICT MAJOR CAPITAL EXPENDITURE 05/30/25FYB 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 1,449,030.37 684,518.90 18,656,683.45 2,567.28 2023 50311 Capital, Construct 800 Middle Schools 06/30/25 15,319,200.00 7,592,314.01 3,918,961.71 127,966.00 3,679,958.28 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 19,839,200.00 559,698.77 239,038.68 19,040,462.55 - 2022 50312 Capital, Convert Willi William Henry 06/30/25 6,630,000.00 6,042,893.91 331,305.03 252,601.15 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 15,643,937.06 5,388,153.62 95,729,083.84 53,299,525.48

CAPITAL SCHOOL DISTRICT FEDERAL REPORT 05/30/25FYB 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 14,100.00 387,296.35 238,131.65 - 100% 2025 40114 Iasa Title Ii: Prof D 11/30/26 704,878.00 1,850.00 175,696.07 - 527,331.93 100% 2022 40240 21St Century Learning 09/30/25 1,009,394.00 - - 960,000.00 49,394.00 95% 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 7,973.57 709,307.94 914,884.21 91,458.01 95% 2025 40240 21St Century Learning 09/30/25 2,156,977.54 29,219.39 1,260,570.08 - 867,188.07 60% 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 39,020.00 414,130.57 - 13,651.43 97% 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 - 2,282,864.46 1,772,016.89 282,153.68 93% 2025 40554 Title I 11/30/26 4,506,084.08 162,016.92 955,116.16 - 3,388,951.00 25% 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 - 1,007,924.47 1,066,506.26 (94,265.73) 105% 2025 40564 Idea-B 11/30/26 1,942,461.00 2,326.00 1,463,641.24 - 476,493.76 75% 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 - 41,793.63 - 31,225.37 57% 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 10,000.00 5,387.14 - 10,036.39 61% 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 12/30/25 243,542.00 - - - 243,542.00 0% 2025 41015 Career Tech 12/30/25 98,359.37 - - - 98,359.37 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 - 89,001.19 151,377.81 - 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 - 9,662,139.34 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%77,955,500.91 266,513.23 19,602,652.10 50,996,670.47 7,089,665.11