2025 - 02 February

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

3/12/2025 Page: 1Operating Unit Expenditure Summary as of 2/28/2025 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: 66.6% 9130632A - East Dover Elementary School $5,000.00 $26,807.84$42,368.00 $31,807.84 75.08% $10,560.1611.80% 63.27% 9130633A - Middle School of Excellence $6,714.38 $29,564.43$83,296.00 $36,278.81 43.55% $47,017.198.06% 35.49% 9130634A - South Dover Elementary School $0.00 $57,073.15$73,856.00 $57,073.15 77.28% $16,782.850.00% 77.28% 9130635A - North Dover Elementary School $2,813.87 $11,600.83$42,624.00 $14,414.70 33.82% $28,209.306.60% 27.22% 9130636A - Booker T. Washington Es $0.00 $17,727.11$40,192.00 $17,727.11 44.11% $22,464.890.00% 44.11% 9130637A - Middle School of Innovation $10,717.92 $67,027.30$94,530.00 $77,745.22 82.24% $16,784.7811.34% 70.91% 9130638A - Fairview Elementary School $0.00 $17,976.12$36,736.00 $17,976.12 48.93% $18,759.880.00% 48.93% 9130640A - Hartly Elementary School $0.00 $18,883.92$30,720.00 $18,883.92 61.47% $11,836.080.00% 61.47% 9130642A - Towne Point Elementary School $0.00 $19,217.63$43,648.00 $19,217.63 44.03% $24,430.370.00% 44.03% 9130645A - Capital Early Childhood Center $10,000.00 $80,206.83$237,900.00 $90,206.83 37.92% $147,693.174.20% 33.71% 9130646A - William Henry Middle School $0.00 $11,786.54$61,440.00 $11,786.54 19.18% $49,653.460.00% 19.18% 9130648A - Dover High School $0.00 $156,656.79$349,920.00 $156,656.79 44.77% $193,263.210.00% 44.77% 9130650A - Kent County Community School $84,582.29 $449,136.15$1,019,830.00 $533,718.44 52.33% $486,111.568.29% 44.04% 9130655A - Kent County Secondary Ilc $4,850.00 $310,912.97$682,300.00 $315,762.97 46.28% $366,537.030.71% 45.57% 99900000 - Board Of Ed/District Expenses $0.00 $33,686.66$71,460.00 $33,686.66 47.14% $37,773.340.00% 47.14% 99900100 - Legal Services $0.00 $101,681.51$160,000.00 $101,681.51 63.55% $58,318.490.00% 63.55% 99900300 - District Expenditures $0.00 $20,883,121.05$33,075,192.00 $20,883,121.05 63.14% $12,192,070.950.00% 63.14% 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 $15,565.89$46,676.00 $15,565.89 33.35% $31,110.110.00% 33.35% 99910100 - Superintendent $0.00 $33,919.96$97,597.00 $33,919.96 34.76% $63,677.040.00% 34.76% 99920000 - Curriculum/Instructional $5,802.60 $110,064.24$403,261.00 $115,866.84 28.73% $287,394.161.44% 27.29% 99920200 - Extra Time Programs $0.00 $434,752.66$333,620.00 $434,752.66 130.31% ($101,132.66)0.00% 130.31% 99920500 - Professional Development Prog $0.00 $42,543.83$68,480.00 $42,543.83 62.13% $25,936.170.00% 62.13% 99920600 - Technology (Instructional) $47,332.90 $80,104.03$171,600.00 $127,436.93 74.26% $44,163.0727.58% 46.68% 99920700 - Athletics $13,864.04 $288,311.39$300,600.00 $302,175.43 100.52% ($1,575.43)4.61% 95.91% 99920800 - Drivers Education $0.00 $6,021.00$31,696.00 $6,021.00 19.00% $25,675.000.00% 19.00% 99921000 - Support Services $0.00 $47,882.98$536,958.00 $47,882.98 8.92% $489,075.020.00% 8.92% 99921050 - Special Education $0.00 $214,126.01$421,484.00 $214,126.01 50.80% $207,357.990.00% 50.80% 99930300 - Special Services $0.00 $35,456.01$50,723.00 $35,456.01 69.90% $15,266.990.00% 69.90% 99940000 - Business Office/Finance $43,700.12 $64,387.34$171,636.00 $108,087.46 62.97% $63,548.5425.46% 37.51% 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 $41,850,937.46$68,693,419.00 $41,850,937.46 60.92% $26,842,481.540.00% 60.92% 99940600 - Insurance $0.00 $309,311.33$265,201.00 $309,311.33 116.63% ($44,110.33)0.00% 116.63% 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 $577.24 $35,590.80$50,000.00 $36,168.04 72.34% $13,831.961.15% 71.18% 99960000 - Child Nutrition Operations $0.00 $3,496,649.32$5,800,000.00 $3,496,649.32 60.29% $2,303,350.680.00% 60.29% 99960100 - Maintenance $135,970.98 $572,746.48$551,265.00 $708,717.46 128.56% ($157,452.46)24.67% 103.90% 99960200 - Operations/Utilities $516,142.17 $849,716.66$1,954,468.00 $1,365,858.83 69.88% $588,609.1726.41% 43.48% 99960300 - State Transportation $14,302.00 $5,635,528.34$7,044,358.00 $5,649,830.34 80.20% $1,394,527.660.20% 80.00%Data Service Center

3/12/2025 Page: 2Operating Unit Expenditure Summary as of 2/28/2025 Division - 13 Capital School District Operating Unit Budget Encumbered Expended Exp./Enc. Total Percent Obligated Unencumbered Balance Pct Enc Exp Pct Percent of Fiscal Year days included: 66.6% 99960400 - Local Transportation $0.00 $165,734.53$713,292.00 $165,734.53 23.24% $547,557.470.00% 23.24% 99960500 - Fleet Vehicles $0.00 $62,177.68$84,000.00 $62,177.68 74.02% $21,822.320.00% 74.02% 99970000 - Local Debt Service $0.00 $4,446,143.74$8,020,475.00 $4,446,143.74 55.43% $3,574,331.260.00% 55.43% 99970040 - LOCAL TECHNOLOGY MATCH TAX $19,079.25 $197,904.46$492,621.00 $216,983.71 44.05% $275,637.293.87% 40.17% 99970200 - Minor Cap $188,371.91 $1,292,417.70$1,793,253.00 $1,480,789.61 82.58% $312,463.3910.50% 72.07% 99970680 - School Supervision $0.00 $991,347.13$1,162,332.00 $991,347.13 85.29% $170,984.870.00% 85.29% 99980000 - Summer School $0.00 $31,975.68$20,000.00 $31,975.68 159.88% ($11,975.68)0.00% 159.88% 99990500 - Copy Center/Copiers $190.00 $89,168.03$128,752.00 $89,358.03 69.40% $39,393.970.15% 69.26% 99990600 - Homebound $167,950.00 $188,460.78$567,974.00 $356,410.78 62.75% $211,563.2229.57% 33.18% 99990700 - Autism Program $69,153.60 $369,042.22$552,322.00 $438,195.82 79.34% $114,126.1812.52% 66.82% Budget Totals $136,927,483.00 $1,347,115.27 0.98% $84,322,214.07 $85,669,329.34 62.57% $51,258,153.6661.58% Current Year Unassigned Expenses $232,555.55 $5,799,132.71 $6,031,688.26 Previous Budget Year Expenses $20,874,912.26 $21,257,902.06 $42,132,814.32 Total Expenses $22,454,583.08 $111,379,248.84 $133,833,831.92 Data Service Center Note: For operating units, where the percent obligated exceeds 66.6% and those whose unencumbered balances exceed budgeted amounts - transactions will be reviewed and corrections/recodes will be made as necessary.

Capital School District Financial Report - Revenue As of February 28, 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 18,269,363.92 95.8%794,054.08 Debt Service Tax Receipts 7,537,709.07 7,228,964.36 95.9%308,744.71 Debt Service - Impact Fee 0.00 141,615.13 0.0%0.00 Tuition Tax Receipts 9,955,464.81 9,538,297.83 95.8%417,166.98 Minor Capital Tax Receipts 474,705.00 810,663.97 170.8%0.00 Technology Maintenance Match 1,840,745.00 242,743.04 13.2%1,598,001.96 Interest 950,000.00 1,251,543.67 131.7%0.00 Athletics 45,941.00 37,404.00 81.4%8,537.00 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 2,455,583.78 68.2%1,144,416.22 Donations 0.00 131,290.31 0.0%0.00 Building Rental 250,000.00 179,820.53 71.9%70,179.47 Erate 15,000.00 15,940.80 106.3%0.00 Other Match Tax Receipts 209,642.00 477,134.32 227.6%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 400,000.00 115,569.95 28.9%284,430.05Total Local Funds 41,824,024.88 38,092,894.69 91.1%3,731,130.19Finance Budgeting & ReportingPrinted: 3/3/2025 Data Service Center

Capital School District Financial Report - Revenue As of February 28, 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 140,631,451.11 133,185,375.94 94.7%7,446,075.17Finance Budgeting & ReportingPrinted: 3/3/2025 Data Service Center

CAPITAL SCHOOL DISTRICT MAJOR CAPITAL EXPENDITURE 02/28/25FYB 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 8,554,707.67 1,573,984.62 127,966.00 5,062,541.71 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 17,127,214.49 2,451,239.29 95,729,083.84 54,753,162.38

CAPITAL SCHOOL DISTRICT FEDERAL REPORT 02/28/25FYB 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 - 33,660.46 - 671,217.54 100% 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 9,222.25 569,692.20 914,884.21 229,825.07 87% 2025 40240 21St Century Learning 11/30/25 2,156,977.54 48,658.20 701,870.28 - 1,406,449.06 35% 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 - 195,314.84 - 271,487.16 42% 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 4,557.46 832.21 - 4,005,258.33 0% 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 65,194.00 981.01 29,947.92 488.32 33,776.75 48% 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 1,977,165.00 254,892.00 883,233.28 1,066,506.26 (227,466.54) 112% 2025 40564 Idea-B 11/30/26 1,942,461.00 - 667,947.05 - 1,274,513.95 34% 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 - 14,541.76 - 58,477.24 20% 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 12/30/24 242,032.00 - - - 242,032.00 0% 2025 41015 Career Tech 12/30/25 65,682.64 - - - 65,682.64 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 3,652.06 85,349.13 151,377.81 - 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 2,970,684.81 6,691,454.53 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%77,373,484.10 3,334,847.79 13,638,993.74 50,996,670.47 9,402,972.10