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Table of Contents

Executive Summary ......................................................................................................................... 1

Chapter 41 Wealth Equalization .................................................................................................... 2


What is a Chapter 41 District? ...................................................................................................... 3
Chapter 41 Wealth Equalization (Graph) ..................................................................................... 4

Debt Service Fund............................................................................................................................ 5


Five Year Summary of Revenues & Expenditures ....................................................................... 6
Debt Service Revenue Sources (Graph) ....................................................................................... 7
Debt Service Payments to General Fund Expenditures (Graph) .................................................. 8
Debt Retirement Summary (Chart)............................................................................................... 9
Debt Service Fund Balance Trend (Graph) ..................................................................................10
Quick Bonded Debt Facts .............................................................................................................11

Food Service Fund ...........................................................................................................................12


Five Year Summary of Revenues & Expenditures .......................................................................13
Food Service Revenue Sources (Graph) .......................................................................................14
Food Service Expenditures by Major Object (Graph) ..................................................................15

Continued on next page

TABLE OF CONTENTS i
Table of Contents continued

General Fund....................................................................................................................................16
Five Year Summary of Revenues & Expenditures .......................................................................17
General Fund Revenue Source Trends (Graph)............................................................................18
General Fund Expenditures by Major Object (Graph) .................................................................19
Expenditures by Major Functional Category (Graph) ..................................................................20
General Fund Fixed Costs (Chart) ................................................................................................21
General Fund-Fund Balance & Percentage of Actual Expenditures (Graph)...............................22
Budget Percentage Increase (Decrease) Over Time – Including Chapter 41 & TIF (Graph).......23
Budget Percentage Increase (Decrease) Over Time – Excluding Chapter 41 & TIF (Graph) .....24

Staff Data ..........................................................................................................................................25


Staff Average Salaries (Chart) .....................................................................................................26
Full-Time Staff Counts (Chart).....................................................................................................27
General Fund Payroll by Major Object (Chart) ............................................................................28
New Hire Schedule (Chart)...........................................................................................................29
Personnel by Ethnicity & Set (Chart) ...........................................................................................30
Teachers by Highest Degree Held (Chart)....................................................................................30
Teachers by Years of Experience (Chart).....................................................................................30
Teacher/Pupil Ratios, Average Experience of Teachers, Average Experience of Teachers in the
District (Chart) ........................................................................................................................30

Continued on next page

TABLE OF CONTENTS ii
Table of Contents continued
Student Information ........................................................................................................................31
Student Enrollment (Graph)..........................................................................................................32
Students Economically Disadvantaged (Graph) ...........................................................................33
Ethnic Distribution (Graph) .........................................................................................................34

Tax Values & Tax Rates..................................................................................................................35


Tax Value Trend (Graph)...................................................................................................................36
Tax Value and Percentage Change (Graph)..................................................................................37
Current Tax Revenue Calculation (Chart) ....................................................................................38
Combined Property Tax Rate Calculation Worksheet (Chart) .....................................................38
Impact of Budget on Selected Taxpayers (Chart).........................................................................39
Comparison of Tax Rates (Chart) .................................................................................................39
Percent of Tax Levy Collected (Graph)........................................................................................40

Acronyms & Abbreviations ............................................................................................................41

TABLE OF CONTENTS iii


EXECUTIVE SUMMARY
For 2009-2010 Budget
QUICK FACTS VERSION
The following document represents a Quick Facts version of the financial plan for the
Carrollton-Farmers Branch Independent School District for the 2009-2010 fiscal year.
Interested parties wanting more detail may request our complete 2009-2010 Budget Book
which is in a format that has, in the past, received awards from both the Governmental
Finance Officers Association and the Association of Business Officials International for
Distinguished Budget Presentation.

The primary purpose of this booklet is to provide budget information regarding the 2009-
2010 Budget in a “quick-to-read” format, which utilizes graphs and charts comparing
prior year information to the 2009-2010 budget.

Contact Information:
Mark Hyatt, CPA Bonnie Halsey, CPA/RTSBA
Assistant Superintendent Support Services Executive Director of Finance
(972) 968-6104 (972) 968-6112
hyattt@cfbisd.edu halseyb@cfbisd.edu

Thank you for your interest in the Carrollton-Farmers Branch ISD 2009-2010 budget.
Mark Hyatt and Bonnie Halsey

EXECUTIVE SUMMARY 1
CHAPTER 41 WEALTH EQUALIZATION 2
What is a Chapter 41 District?
In the past, the District was defined by the state as high property wealth. Resources were recovered for
the purpose of sharing them with low-wealth districts.

House Bill 3646 changed the equalized wealth level to $476,500 (was $374,200 under HB 1) in property
value per student in weighted average daily attendance for up to $1.06 in General Fund tax revenue.
Pennies above $1.06 in General Fund tax revenue have an equalized wealth level of $319,500.

Calculation uses:
Prior year’s property value of the district (as certified by the Comptroller).

The count of students in weighted average daily attendance (WADA) (current year estimate).

Wealth per Student = District’s Prior Year Tax Base/Chapter 41 WADA Current Year.

C-FB ISD’s wealth for 2009-2010 equals $439,427. Since this is below the equalized wealth level and
the District is at $1.04 General Fund tax rate, there will not be a Chapter 41 payment in 2009-2010.
This will be the first year since 1993-1994 that the district has not had a Chapter 41 payment.

CHAPTER 41 WEALTH EQUALIZATION 3


Chapter 41 Wealth Equalization
*Estimated

$60,000,000

$50,000,000

$40,000,000

$30,000,000

$20,000,000

$10,000,000

$0
2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 *2008-09 *2009-10

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 *2008-09 *2009-10

Amount $44,953,066 $50,255,412 $53,992,043 $48,764,272 $41,232,500 $35,669,887 $27,662,926 $12,636,919 $19,653,455 $0

CHAPTER 41 WEALTH EQUALIZATION 4


DEBT SERVICE 5
Carrollton-Farmers Branch ISD
Debt Service Fund
Five Year Summary of Revenues and Expenditures

Beginning Beginning
Audited Audited Audited Budget Budget Increase % %
2005-06 2006-07 2007-08 2008-09 2009-10 (Decrease) Change Of Total

Revenues
Local & Intermediate
Tax Revenues $40,625,258 $44,218,476 $46,696,507 $48,152,565 $44,162,056 ($3,990,509) -8.29% 99.77%
Interest Income $387,817 $494,474 $384,206 $370,000 $100,300 ($269,700) -72.89% 0.23%
Total Revenue $41,013,075 $44,712,950 $47,080,712 $48,522,565 $44,262,356 ($4,260,209) -8.78% 100.00%

Expenditures
71 Debt Services
Principal $22,695,230 $18,656,322 $23,667,961 $28,648,711 $27,060,000 ($1,588,711) -5.55% 61.14%
Interest $18,300,959 $23,349,859 $23,177,464 $19,867,854 $17,196,356 ($2,671,498) -13.45% 38.85%
Issuance Costs & Fees $3,650 $485,611 $74,019 $6,000 $6,000 $0 0.00% 0.01%
Total Expenditures $40,999,839 $42,491,792 $46,919,444 $48,522,565 $44,262,356 ($4,260,209) -8.78% 100.00%

Other Sources & Uses


Sale of Bonds $0 $60,775,000 $27,435,000 $0 $0 $0 0.00% 0.00%
Operating Transfers In/Misc Non-Rev $352,733 $1,160,684 $100,560 $0 $0 $0 0.00% 0.00%
Premium or Discount on Issuance of Bonds $0 $2,048,029 $1,097,708 $0 $0 $0 0.00% 0.00%
Other (Uses) $0 ($64,285,253) $0 $0 $0 $0 0.00% 0.00%
Payment to Bond Refunding Escrow Agent $0 $0 ($28,913,368) $0 $0 $0 0.00% 0.00%
Net Other Sources & Uses $352,733 ($301,540) ($280,100) $0 $0 $0 0.00% 0.00%

Estimated Change in Fund Balance $365,969 $1,919,618 ($118,832) $0 $0 $0


Estimated Fund Balance 9/1 $696,204 $1,062,173 $2,981,791 $2,862,959 $2,862,959 $0
Estimated Year End Adjustment

Estimated Fund Balance 8/31 $1,062,173 $2,981,791 $2,862,959 $2,862,959 $2,862,959 $0

DEBT SERVICE 6
Debt Service Fund
Revenue Sources (*budget)
$25,730,176 2000-01
$29,669,470
$29,670,034 2001-02
$30,124,778
2002-03
$35,097,971
Tax Revenue $40,625,258 2003-04
$44,218,476
$46,696,507 2004-05
$48,274,208
$44,162,056
2005-06
2006-07
2007-08
$386,169
$169,590 2008-09*
$96,608
$78,474 2009-10*
$201,993
Interest Income $387,817
$494,474
$384,206
$73,212
$100,300

DEBT SERVICE 7
DEBT SERVICE PAYMENTS TO
General Fund Expenditures
$300,000,000
GF Expenditures

$250,000,000 DS Expenditures

$200,000,000

$150,000,000

$100,000,000

*
B
u
d
g
e
t
$50,000,000

$0

0
01

02

03

04

05

06

07

08
00

01
20

20

20

20

20

20

20

20
*2

*2

DEBT SERVICE 8
Carrollton-Farmers Branch ISD
Debt Service Fund

Debt Retirement Summary


Fiscal Year Percent
Ended 8/31 Principal Interest Total Retired

2010 $ 27,060,000 $ 17,196,356 $ 44,256,356 7.07%


2011 26,135,000 15,959,147 42,094,147 6.83%
2012 25,990,000 14,769,963 40,759,963 6.79%
2013 25,570,000 13,618,053 39,188,053 6.68%
2014 25,685,000 12,434,044 38,119,044 6.71%
2015 26,520,000 11,212,203 37,732,203 6.93%
2016 27,855,000 9,939,956 37,794,956 7.28%
2017 29,255,000 8,604,006 37,859,006 7.65%
2018 21,770,000 7,414,850 29,184,850 5.69%
2019 22,835,000 6,382,913 29,217,913 5.97%
2020 18,370,000 5,410,838 23,780,838 4.80%
2021 14,645,000 4,637,513 19,282,513 3.83%
2022 9,460,000 4,077,719 13,537,719 2.47%
2023 9,920,000 3,615,928 13,535,928 2.59%
2024 10,405,000 3,127,909 13,532,909 2.72%
2025 10,920,000 2,617,850 13,537,850 2.85%
2026 7,555,000 2,181,266 9,736,266 1.97%
2027 7,930,000 1,817,059 9,747,059 2.07%
2028 8,320,000 1,436,278 9,756,278 2.17%
2029 8,730,000 1,039,341 9,769,341 2.28%
2030 5,865,000 696,806 6,561,806 1.53%
2031 6,160,000 412,138 6,572,138 1.61%
2032 4,065,000 171,191 4,236,191 1.06%
2033 1,635,000 37,809 1,672,809 0.43%
Totals $ 382,655,000 $ 148,811,135 $ 531,466,135 100.00%

DEBT SERVICE 9
DEBT SERVICE FUND
BALANCE TREND (*estimated)
2000-01 $2,242,921
2001-02 $2,202,602
2002-03 $1,485,405
2003-04 $910,710
2004-05 $696,204
2005-06 $1,062,173
2006-07 $2,981,791
2007-08 $2,862,959
*2008-09 $2,687,814
*2009-10 $2,687,814
$0

00

00

00

00

00

00

00
,0

,0

,0

,0

,0

,0
,0
00

00

00

00

00

00
00
$5

,0

,5

,0

,5

,0

,5
$1

$1

$2

$2

$3

$3

DEBT SERVICE 10
Quick Bonded Debt Facts
Outstanding Bonded Debt: $355,595,000

Bond Rate (Permanent School Fund Guaranteed): Aaa Moody’s Investor Service;
AAA Standard & Poor’s Corp.

Bond Rate (without the Permanent School Fund Guarantee): Aa2 Moody’s Investor
Service; AA Standard & Poor’s Corp.

Authorized but Unissued School Building Bonds: $70,865,000

DEBT SERVICE 11
FOOD SERVICE FUND 12
Carrollton-Farmers Branch ISD
Food Service Fund
Five Year Summary of Revenues and Expenditures

Beginning Beginning
Audited Audited Audited Budget Budget Increase % %
2005-06 2006-07 2007-08 2008-09 2009-10 (Decrease) Change Of Total

Revenues
Local & Intermediate Revenue $3,180,398 $3,045,184 $3,278,092 $2,844,100 $2,546,330 (297,770) -10.47% 25.07%
State Revenue $75,996 $76,981 $79,522 $85,000 $80,091 (4,909) -5.78% 0.79%
Federal Revenue $5,922,740 $6,292,642 $7,327,118 $7,651,500 $7,529,721 (121,779) -1.59% 74.14%
Total Revenue $9,179,134 $9,414,807 $10,684,732 $10,580,600 $10,156,142 (424,458) -4.01% 100.00%

Expenditures
35 Food Service $9,670,772 $9,899,751 $11,067,175 $10,580,600 $10,156,142 (424,458) -4.01% 100.00%
Total Expenditures $9,670,772 $9,899,751 $11,067,175 $10,580,600 $10,156,142 (424,458) -4.01% 100.00%

Other Sources & Uses


Operating Transfers In/Misc Non-Rev $0 $0 $6,716 $0 $0 $0
Net Other Sources & Uses $0 $0 $6,716 $0 $0 $0

Estimated Change in Fund Balance ($491,638) ($484,944) ($375,727) $0 $0 $0


Estimated Fund Balance 9/1 $2,813,529 $2,321,891 $1,836,947 $1,461,220 $1,461,220 $0
Estimated Year End Adjustment $0 $0 $0

Estimated Fund Balance 8/31 $2,321,891 $1,836,947 $1,461,220 $1,461,220 $1,461,220 $0

FOOD SERVICE FUND 13


FOOD SERVICE REVENUE
SOURCES
$3,291,541 2002-03
$3,257,950
$3,021,409
$3,180,398
2003-04
$3,045,184
$3,278,092 2004-05
e
nu

$2,844,100
2005-06
ve

$2,546,330
Re

2006-07
e
iat

$79,537
ed

$80,666
2007-08
rm

$79,473
$75,996
te

2008-09*
In

$76,981
e
nu
l&

$79,522
2009-10*
ve

$85,000
ca

$80,091
Re
Lo

*Budget
e
at
St

$4,463,015
$4,902,360
$5,499,545
$5,922,740
$6,292,642
ue

$7,327,118
en

$7,651,500
ev

$7,529,721
lR
ra
de

$0

00

00

00

00
Fe

0
00
,0

,0

,0

,0

0,
00

00

00

00

00
,0

,0

,0

,0

0,
$2

$4

$6

$8

$1

FOOD SERVICE FUND 14


FOOD SERVICE FUND
EXPENDITURES BY MAJOR OBJECT

Payroll

Purchased Services

Supplies & Materials

Other Operating
0

0
$0

00

00

00

00

00
0,

0,

0,

0,

0,
0

0
,0

,0

,0

,0

,0
$1

$2

$3

$4

$5
Payroll Purchased Services Supplies & Materials Other Operating

Budget $4,735,216 $983,000 $4,412,926 $25,000


% of Budget 46.62% 9.68% 43.45% 0.25%

FOOD SERVICE FUND 15


GENERAL FUND 16
General Fund
Five Year Summary of Revenues and Expenditures

Beginning Beginning
Audited Audited Audited Budget Budget Increase % %
2005-06 2006-07 2007-08 2008-09 2009-10 (Decrease) Change Of Total

E stimated Revenu es
LOCAL AND INTERM EDIATE
Tax Revenues $187,394,100 $180,032,968 $149,105,035 $155,846,78 9 $151,960,535 ($3,886,254) -2.49% 71.51%
Other Local $5,580,545 $6,596,633 $4,721,748 $4,130,64 4 $2,060,071 ($2,070,573) -50.13% 0.97%
STATE
Per Capita and other state revenue $12,405,575 $29,525,407 ($26,322,213) $55,737,39 0 $48,604,256 ($7,133,134) -12.80% 22.87%
On-behalf Retirem ent Paym ent $7,150,238 $7,190,625 $91,946,969 $9,052,36 3 $9,665,256 $612,893 6.77% 4.55%
FEDERAL
Direct $1,098,375 $335,672 $193,196 $360,00 0 $200,000 ($160,000) -44.44% 0.09%
Total Estim ated Revenue $213,628,834 $223,681,305 $219,644,735 $225,127,18 6 $212,490,118 ($12,637,068) -5.61% 100.00%

A ppropriated Expendi tures


11 Instruction $100,576,251 $107,946,245 $121,054,616 $121,546,54 3 $124,007,850 $2,461,307 2.02% 56.19%
12 Instructional Resources & M edia $3,332,529 $3,371,003 $3,562,641 $3,655,26 0 $4,162,169 $506,909 13.87% 1.89%
13 Curriculum & Staff Development $4,661,301 $4,586,007 $4,294,296 $4,819,51 8 $4,801,983 ($17,535) -0.36% 2.18%
21 Instructional Leadership $2,232,754 $2,342,987 $2,338,347 $2,977,51 9 $3,930,839 $953,320 32.02% 1.78%
23 School Leadership $12,660,598 $13,547,136 $14,295,952 $14,672,40 9 $13,307,833 ($1,364,576) -9.30% 6.03%
31 Guidance Counseling & Evaluation $7,607,367 $8,116,020 $8,768,605 $9,394,78 4 $9,149,659 ($245,125) -2.61% 4.15%
32 Social W ork Services $161,375 $149,906 $160,431 $155,80 5 $158,978 $3,173 2.04% 0.07%
33 Health Services $1,924,043 $1,985,323 $2,121,034 $2,154,24 4 $2,187,986 $33,742 1.57% 0.99%
34 Transportation $2,452,058 $2,939,301 $1,819,301 $3,499,46 0 $3,339,192 ($160,268) -4.58% 1.51%
35 Food Services $413 $0 $0 $0 $0 $0 0.00% 0.00%
36 Co-Curricular/Extra Curricular $3,207,977 $3,317,750 $3,564,265 $4,227,85 8 $3,339,938 ($887,920) -21.00% 1.51%
41 General Administration $5,796,637 $6,290,483 $6,143,262 $7,429,08 8 $6,204,813 ($1,224,275) -16.48% 2.81%
51 Plant Maintena nce & Operation $21,897,722 $21,448,291 $23,548,099 $25,121,88 9 $23,947,866 ($1,174,023) -4.67% 10.85%
52 Security & M onitoring Services $1,432,746 $1,562,325 $1,646,289 $1,968,57 7 $1,677,441 ($291,136) -14.79% 0.76%
53 Data Processing $3,443,810 $3,526,785 $3,662,881 $4,206,99 0 $4,374,744 $167,754 3.99% 1.98%
61 Community Services $762,813 $610,159 $688,453 $692,30 4 $579,572 ($112,732) -16.28% 0.26%
81 Facilities Acquisition & Construction $78,727 $81,811 $85,307 $84,71 4 $85,207 $493 0.58% 0.04%
91 Contracted Instructional Services $35,669,887 $27,662,926 $12,636,919 $17,463,01 3 $0 ($17,463,013) -100.00% 0.00%
92 Increm ental Costs Assoc with Chap 41 $128,755 $104,486 $12,705 $19,29 2 $0 ($19,292) -100.00% 0.00%
95 Juvenile Justice Alternative Ed Prgm s $154,466 $170,387 $196,409 $255,00 0 $250,000 ($5,000) -1.96% 0.11%
97 Tax Increment Financing Zone $3,971,007 $4,418,075 $9,039,482 $13,062,00 0 $14,191,000 $1,129,000 8.64% 6.43%
99 Other Intergovernm ental Charges $0 $0 $936,315 $1,154,59 4 $998,000 ($156,594) -13.56% 0.45%
Total Appropriated E xpenditures $212,153,236 $214,177,406 $220,575,609 $238,560,86 1 $220,695,070 ($17,865,791) -7.49% 100.00%

Other Sources & Uses


Contractual Obligation Proceeds $0 $0 $0 $0 $0 $0
Sale of Property $43,371 $53,712 $29,747 $0 $0 $0
Extraordinary Item $0 $0 $0 $0 $0 $0
Operating Transfers In/M isc Non-Rev $722,086 $0 $106,300 $0 $0 $0
Special Item $0 $0 $0 $0 $0 $0
Operating Transfers out & Other Uses $0 $0 ($1,729,635) $0 $0 $0
Net Other Sources & Uses $765,457 $53,712 ($1,593,588) $0 $0 $0

E stimated Change i n Fund Balance $2,241,055 $9,557,611 ($2,524,462) ($13,433,67 5) ($8,204,952) $5,228,723
E stimated Fund Balance 9/1 $53,214,968 $55,456,024 $65,013,634 $62,489,17 2 $52,489,172 ($10,000,000)
E stimated Year-end adjustment $3,433,67 5 ($3,433,675)
E stimated Fund Balance 8/31 $55,456,024 $65,013,634 $62,489,172 $52,489,17 2 $44,284,220 ($8,204,952)

GENERAL FUND 17
General Fund Revenue Source Trends
- Last 10 Years *budget
00
,0
00
,0
50

00
$2

0
0,
00
00,

00
$2

0
0,
00
50,

00
$1

0
0,
00
0 0,

00
$1

0
0,
00
0,
$5

$0

2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010
Property Tax Other Local State Federal

Note: Revenue above does not reflect the reduction required for wealth equalization (Chapter 41
payments). Revenue less the Chapter 41 payment might be a better indicator of resources the
district has for operations. See page 4 of this document for a graph of Chapter 41 payments.

GENERAL FUND 18
GENERAL FUND
EXPENDITURES BY MAJOR OBJECT
(*Budget)

Payroll

Purchased Services Includes Bus


Transportation and Utilities

Supplies & Materials

Other Operating Includes Tax Increment


Finance Zone payments

Debt Service

Capital Outlay
$0

00

00

00
,00

0,0

0,0

0,0
00

,00

,00

,00
0,0

00

50

00
$5

$1

$1

$2

2004-05 2005-06 2006-07 2007-08 2008-09* 2009-10*

GENERAL FUND 19
EXPENDITURES BY MAJOR
FUNCTIONAL CATEGORY

Instruction & Instruction


Related 60.25%

Intergovernmental,
JJAEP, TIF
7%

Instruction & Instruction Related Instructional Leadership Student Services

Administration Non-Student Based Support Ancillary Services

Facilities Acquisition & Construction Intergovernmental Charges

GENERAL FUND FIXED COSTS

GENERAL FUND 20
Category Budget Amount % of Total Budget
Payroll $171,400,000 77.66%
Equalized Wealth Payment $0 0.00%
Tax Increment Finance Payment $14,191,000 6.43%
Utilities $9,237,650 4.19%
Student Transportation $3,200,000 1.45%
Appraisal District $998,000 0.45%
Insurance & Bonding $838,245 0.38%
Copier Rentals $702,522 0.32%
Region Ten Computer Service Contract $810,025 0.37%
Legal $220,000 0.10%
Audit $62,500 0.03%
Election Costs $51,000 0.02%
Sum $201,710,942 91.40%

GENERAL FUND 21
GENERAL FUND - FUND BALANCE
and PERCENTAGE of ACTUAL EXPENDITURES
in $1,000's of dollars (*Estimated)
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$0
2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010
GF Fund Bal $40,583 $48,641 $47,424 $49,568 $53,215 $55,456 $65,014 $62,489 $52,489 $44,284
% Tl Bdgt 20.81% 23.01% 21.69% 22.79% 25.56% 26.14% 30.36% 28.33% 22.35% 20.07%
Days Operating 99 112 108 110 119 117 130 115 95 78

GENERAL FUND 22
Budget % Increase (Decrease) Over
Time - Including Chapter 41 & TIF
(Beginning Budgets)

15.00%
12.24%
2000-01
11.29%
2001-02
10.00% 2002-03
6.71% 2003-04
5.00% 2004-05
3.42%
2.80% 2005-06
2006-07
0.32%
0.00% -0.26% 2007-08
-1.29%
2008-09
2009-10
-5.00% -5.03%

-7.49%

-10.00%

GENERAL FUND 23
Budget % Increase
(Decrease)Over Time -
Excluding Chapter 41 & TIF
10.00%
2000-01
8.43%

8.00% 2001-02
6.78%
6.37%
2002-03
6.00% 5.39% 2003-04

2004-05
3.88%
4.00% 3.81%
2005-06
2.49%
2006-07
2.00% 1.36%
2007-08

2008-09
0.00%
-0.74%
2009-10
-1.26%

-2.00%

GENERAL FUND 24
STAFF DATA 25
Staff Average Salaries
2008-2009

Total Personnel $44,858


Teachers $50,040
Pre-Kindergarten $48,667
Kindergarten $49,633
Elementary (grades 1-6) $49,482
Middle School (grades 6-8) $52,069
Secondary (grades 7-12) $50,884
All Grade Levels $49,433
Support Staff $59,534
Athletic Trainer $48,257
Corrective Therapist $51,274
Counselors $61,411
Department Head $58,827
Ed Diagnosticians $60,909
Librarians $55,177
Nurses/Physicians $49,045
Occupational Therapist $58,451
Orientation/Mobility Specalist $53,256
Other Campus Professional $55,308
Other Non-Campus Personnel $76,854
Physical Therapist $66,487
Psychologist/Assoc Psychologists $60,870
Social Worker $57,477
Speech Thrpst/Speech Lang Pathologist $54,717
Teacher Facilitator $58,027
Administrators $81,238
Principals $93,026
Assistant Principals $69,870
Superintendents $285,000
Assistant Superintendents $164,310
Athletic Director $80,096
Business Manager $99,919
Dir-Personnel/Human Resources $85,791
Registrar $59,273
Tax Assessor/Collector $69,741
Teacher Supervisor $111,351
Total Professional $53,556
Educational Aides $20,184
Auxiliary Staff $27,341

Percentage increase (decrease) from Prior Year 3.88%

Source: Texas Education Agency's Standard Reports

STAFF DATA 26
Full-Time Staff Counts

Actual Budget
2008-09 2009-10

Total Personnel 3,371.30 3,222.30


Teachers 1,821.29 1,695.29
Administrators and Support Staff 503.01 480.01
Educational Aides 262.31 262.31
Auxiliary Staff 784.69 784.69

Percentage increase (decrease) from Prior Year 0.14% -4.42%

Source: 2008-09 Texas Education Agency's Standard Reports;


2009-10 District Beginning Budget

STAFF DATA 27
General Fund Payroll by Major Object
2003-04 - 2009-10
Actual Actual Actual Actual Actual Budget Budget
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10

Substitute Pay for Professional Personnel* $1,780,790 $1,692,679 $1,675,537 $1,775,850 $1,764,169 $1,824,682 $2,273,874
Substitute Pay for Professional Personnel-No Teachers/ $26,429 $27,625 $43,310 $31,840 $48,689 $0 $0
Other Salaries for Teachers & Other Professionals $2,534,058 $2,443,089 $2,647,705 $2,951,933 $2,896,699 $2,834,432 $3,400,000
Professional Personnel - Stipends $1,282,434 $1,359,572 $1,490,133 $2,770,689 $3,037,519 $3,603,040 $3,660,682
Salaries for Teachers and Other Professionals $92,912,378 $92,738,762 $98,126,119 $103,949,417 $113,594,978 $115,913,126 $116,066,863
Sub-Total Professional Pay $98,536,088 $98,261,727 $103,982,804 $111,479,729 $121,342,054 $124,175,280 $125,401,419
Extra Duty Pay - Overtime $775,098 $728,904 $731,123 $860,520 $1,087,117 $1,154,363 $1,003,348
Salaries or Wages for Substitute Support Personnel ** N/A N/A N/A N/A N/A $594,849 $370,519
Part-time, Temporary, Substitutes for Clerical* $1,126,499 $580,833 $616,077 $638,536 $635,355 $165,545 $213,709
Salaries for Support Personnel $17,855,547 $16,487,929 $17,459,003 $18,784,021 $20,291,409 $22,159,956 $20,404,496
Sub-Total Support Pay $19,757,144 $17,797,666 $18,806,203 $20,283,077 $22,013,881 $24,074,713 $21,992,072
Contract buyouts $488,850 $0 $0 $0 $0 $0 $0
Longevity Pay for Professionals beginning 2008-09* N/A N/A N/A N/A N/A $295,854 $333,000
Longevity Pay for Support Staff beginning 2008-09** N/A N/A N/A N/A N/A $129,792 $121,500
Employee Allowances $156,965 $179,172 $185,571 $195,731 $205,004 $285,373 $357,816
Sub-Total $645,815 $179,172 $185,571 $195,731 $205,004 $711,019 $812,316
Social Security & Medicare $1,683,996 $1,497,356 $1,596,498 $1,708,237 $1,874,972 $2,180,783 $2,006,124
Group Health & Life Insurance $8,459,191 $8,041,774 $8,399,331 $8,905,698 $9,134,801 $9,433,104 $7,027,236
Workers' Compensation $2,325,580 $1,725,495 $1,462,548 $1,150,759 $1,152,971 $1,199,415 $1,045,347
Teacher Retirement On-Behalf Payments $6,932,621 $6,657,327 $7,150,238 $7,190,625 $9,194,969 $9,052,363 $9,665,256
Unemployment Compensation $80,848 $80,386 $82,778 $81,153 $80,959 $81,365 $80,589
Teacher Retirement - TRS Care $1,544,490 $1,554,883 $2,100,150 $2,264,284 $2,774,885 $2,552,285 $3,276,413
Employee Allowances $498,879 $159,335 $202,785 $192,590 $219,406 $250,381 $93,228
Annuities $14 $0 $0 $0 $0 $0 $0
Sub-Total Benefits $21,525,619 $19,716,556 $20,994,329 $21,493,346 $24,432,962 $24,749,696 $23,194,193

Grand Totals $140,464,666 $135,955,121 $143,968,907 $153,451,882 $167,993,902 $173,710,708 $171,400,000

* New Definition for 2008-09


**New Code for 2008-09

STAFF DATA 28
2009-2010 CARROLLTON-FARMERS BRANCH ISD
TEACHER NEW HIRE SALARY SCHEDULE
187 DAYS

YEARS OF DAILY SALARY


EXPERIENCE RATE
0 $245.45 $45,900
1 $246.45 $46,086
2 $247.45 $46,273
3 $248.95 $46,554
4 $250.45 $46,834
5 $251.95 $47,115
6 $253.45 $47,395
7 $254.95 $47,676
8 $257.49 $48,050
9 $259.49 $48,424
10 $261.49 $48,798
11 $263.49 $49,172
12 $265.49 $49,546
13 $267.49 $49,920
14 $269.49 $50,294
15 $271.49 $50,668
16 $273.49 $51,042
17 $275.49 $51,416
18 $277.49 $51,790
19 $279.49 $52,164
20 $281.49 $52,538
21 $283.49 $52,912
22 $285.49 $53,286
23 $287.49 $53,660
24 $288.95 $54,034
25 $291.49 $54,408
26 $293.49 $54,782
27 $295.49 $55,156
28 $297.49 $55,530
29 $299.49 $55,904
30+ $301.49 $56,278

STAFF DATA 29
Personnel by Ethnicity & Sex
FTE's Percent
3,371.3 100.0%
White 2,295.7 68.1%
Hispanic 627.4 18.6%
Black 249.7 7.4%
Other 198.5 5.9%

White Male 462.1 13.7%


White Female 1,833.6 54.4%
Hispanic Male 130.7 3.9%
Hispanic Female 496.7 14.7%
Black Male 62.9 1.9%
Black Female 186.8 5.5%
Other Male 63.0 1.9%
Other Female 135.5 4.0%

Teachers by
Highest Degree Held
FTE's Percent
No Degree 7.0 0.4%
Bachelors 1,372.6 75.4%
Masters 432.6 23.8%
Doctorate 9.0 0.5%

Teachers by
Years of Experience
FTE's Percent
Beginning Teachers 134.1 7.4%
1-5 Years Experience 722.2 39.7%
6-10 Years Experience 403.2 22.1%
11-20 Years Experience 341.0 18.7%
Over 20 years Experience 220.9 12.1%

Student/Teacher Ratio 14.4


Average Experience of Teachers 8.8
Average Experience of Teachers
with District 5.6

STAFF DATA 30
STUDENT INFORMATION 31
Student Enrollment
(* estimated based on Demographic Study & District
Information)
2000
2001
2002
2003
2004
2005
2006
2007
2008
*2009
*2010
*2011
*2012

2000 2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010 *2011 *2012

Enrollment 23,229 24,146 25,002 25,548 25,638 25,860 26,231 26,252 26,397 26,257 26,300 26,300 26,300

STUDENT INFORMATION 32
Students Economically Disadvantaged
(Source: PEIMS Edits + Economically Disadvantaged Students Report)

Eligible for Free Meals

Eligible for Reduced Meals

Assist to need familiies (TANF)

Not Econ Disadv

0 5,000 10,000 15,000 20,000


Eligible for Free Meals Eligible for Reduced Meals Assist to need familiies (TANF) Not Econ Disadv
2000-01 7,664 945 83 15,453
2001-02 7,317 2,095 35 15,555
2002-03 8,083 2,045 150 15,270
2003-04 9,023 2,341 269 14,005
2004-05 10,596 2,606 26 12,228
2005-06 10,717 2,662 0 12,852
2006-07 11,237 2,181 0 12,834
2007-08 11,338 2,964 0 12,095
2008-09 11,913 3,089 0 11,255

2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09

STUDENT INFORMATION 33
Ethnic Distribution
(Source: PEIMS Edit + Student Data Review)

60%
2000-01
50% 2001-02
2002-03
40% 2003-04
2004-05
30% 2005-06
2006-07
20%
2007-08

10% 2008-09

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STUDENT INFORMATION 34
TAX VALUES & TAX RATES 35
Tax Value Trend
(Assessed Value Equals Taxable Value)
Source: Certified Tax Rolls

2001 10.01%

$12,505,441,806 2002 7.37%


$13,427,479,926
2003 2.04%
$13,701,922,632
2004 -4.49%
$13,086,848,046
$12,841,971,550 2005 -1.87%

$12,946,780,825 2006 0.82%

$13,443,649,465 2007 3.84%


$14,847,932,832 2008 10.45%
$15,245,409,459
2009 2.68%
$14,909,785,600
2010 -2.2%

TAX VALUES & TAX RATES 36


TAX VALUE AND
PERCENTAGE CHANGE
Source: Audit or *Certified Tax Roll
$20,000,000,000 12%
10%

$15,000,000,000 8%
6%
4%
$10,000,000,000
2%
0%
$5,000,000,000 -2%
-4%
$0 -6%
01

02

03

04

05

06

07

08

*
09

10
20

20

20

20

20

20

20

20

20

20
Total % Change

TAX VALUES & TAX RATES 37


Carrollton-Farmers Branch Independent School District
Current Tax Revenue Calculation
2009-2010

General Fund Debt Service Fund Total Tax

Taxable Value $14,909,785,600 $14,909,785,600 $14,909,785,600


Shrinkage Factor 2.00% 2.00% 2.00%
Tax Rate $1.0400 $0.3022 $1.3422

Total Current Taxes $151,960,535 $44,162,056 $196,122,591

Carrollton-Farmers Branch Independent School District


Combined Property Tax Rate Calculation Worksheet
2009-2010

General Fund Debt Service Fund Memo Total

Requirements
Proposed Expenditure Budget $220,695,070 $44,262,356 $264,957,426
Total Requirements $220,695,070 $44,262,356 $264,957,426

Resources
Other than Tax Levy:
State Revenue $48,579,257 $0 $48,579,257
Federal Revenue $200,000 $0 $200,000
TRS On-Behalf $9,665,256 $0 $9,665,256
Other Local Revenues $2,060,071 $100,300 $2,160,371
Total Non-Tax Revenues $60,504,584 $100,300 $60,604,884

Other Sources
Operating Transfers In $0 $0 $0

Revenue Required from Current Tax Levy $160,190,486 $44,162,056 $204,352,542

Computation of Tax Rate


Revenue Required from Property Tax Levy $160,190,486 $44,162,056 $204,352,542
Collection Rate Factor (Shrinkage) 98.00% 98.00% 98.00%
Total Required Property Tax Levy $163,459,680 $45,063,323 $208,523,003

Taxable Value $14,909,785,600 $14,909,785,600 $14,909,785,600

Tax Rate Needed $1.0963 $0.3022 $1.3985

Tax Rate Recommended $1.0400 $0.3022 $1.3422

Prior Year Tax Rate $1.0400 $0.3223 $1.3623

TAX VALUES & TAX RATES 38


Carrollton-Farmers Branch ISD
Impact of Budget on Selected Taxpayers
Based on Assessed/Market Value of a Home

Assessed Values Less $15,000 Taxable Value Increase


Combined Homestead (Assessed - Homestead 2008 Taxes 2009 Taxes 2010 Taxes (Decrease) Monthly
Tax Rate Exemption Exemption) $1.3670 $1.3623 $1.3422 ($0.0201) Impact
$50,000 ($15,000) $35,000 $478.45 $476.81 $469.77 ($7.04) ($0.59)
$75,000 ($15,000) $60,000 $820.20 $817.38 $805.32 ($12.06) ($1.01)
$100,000 ($15,000) $85,000 $1,161.95 $1,157.96 $1,140.87 ($17.09) ($1.42)
$125,000 ($15,000) $110,000 $1,503.70 $1,498.53 $1,476.42 ($22.11) ($1.84)
$150,000 ($15,000) $135,000 $1,845.45 $1,839.11 $1,811.97 ($27.14) ($2.26)
$175,000 ($15,000) $160,000 $2,187.20 $2,179.68 $2,147.52 ($32.16) ($2.68)
$200,000 ($15,000) $185,000 $2,528.95 $2,520.26 $2,483.07 ($37.18) ($3.10)
$250,000 ($15,000) $235,000 $3,212.45 $3,201.41 $3,154.17 ($47.24) ($3.94)

Carrollton-Farmers Branch ISD


Comparison of Tax Rates
(Per $100 Assessed Valuation)

General Debt Increase


Year Ending 8/31 Fund Service Total (Decrease) %
2001 $1.4650 $0.2087 $1.6737 $0.0600 3.72%
2002 $1.5000 $0.2242 $1.7242 $0.0505 3.02%
2003 $1.5000 $0.2224 $1.7224 ($0.0018) -0.10%
2004 $1.5000 $0.2358 $1.7358 $0.0134 0.78%
2005 $1.5000 $0.2824 $1.7824 $0.0466 2.68%
2006 $1.5000 $0.3259 $1.8259 $0.0435 2.44%
2007 $1.3501 $0.3329 $1.6830 ($0.1429) -7.83%
2008 $1.0400 $0.3270 $1.3670 ($0.3160) -18.78%
2009 $1.0400 $0.3223 $1.3623 ($0.0047) -0.34%
2010 $1.0400 $0.3022 $1.3422 ($0.0201) -1.48%

TAX VALUES & TAX RATES 39


Percent of Tax Levy Collected
Source: Audit for Tax Levy Year
2000 99.40%
2001 99.70%
2002 99.50%
2003 99.00%
2004 98.40%
2005 98.40%
2006 99.90%
2007 100.90%
2008 98.20%

2000 2001 2002 2003 2004 2005 2006 2007 2008


Percentage 99.40% 99.70% 99.50% 99.00% 98.40% 98.40% 99.90% 100.90% 98.20%

TAX VALUES & TAX RATES 40


ACRONYMS 41
ACRONYMS/ABBREVIATIONS
Bil Abbreviation for Bilingual

ESL Acronym for English as a Second Language

HB Acronym for House Bill

JJAEP Acronym for Juvenile Justice Alternative Education Program

LEP Acronym for Limited English Proficiency

TIF Acronym for Tax Increment Finance Zone

WADA Acronym for Weighted Average Daily Attendance

ACRONYMS 42