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HomeMy WebLinkAbout2020-05-19 - Board of Directors Meeting Agenda PacketAGENDA YORBA LINDA WATER DISTRICT BOARD OF DIRECTORS SPECIAL MEETING  Tuesday, May 19, 2020, 6:30 PM 1717 E Miraloma Ave, Placentia CA 92870 1. TELECONFERENCE INFORMATION    In an effort to help mitigate the spread of Coronavirus (COVID­19), the District will be facilitating  participation in this meeting via teleconference pursuant to Paragraph 3 of Executive Order N­29­20  issued by the Governor of California on March 17, 2020.  Information for accessing this meeting is  provided below.  Public comment related to items on this agenda or other matters within the District’s  jurisdiction will be facilitated on the teleconference or can be submitted in writing via e­mail to the  Board Secretary at bodsecretary@ylwd.com by 4:30 p.m. on Tuesday, May 19, 2020.  If you choose to  submit comments via e­mail, please identify the agenda item you wish to address (if applicable).  Your  comments will be shared with the Board prior to the meeting.  For questions regarding participation  please call 714­701­3020. Computer/Mobile Device:  https://zoom.us/j/95462044134 Telephone:  669­900­6833 or 346­248­7799   Meeting ID:  954 6204 4134  (No participant ID is required.)  2. CALL TO ORDER 3. PLEDGE OF ALLEGIANCE 4. ROLL CALL   Phil Hawkins, President Andrew J. Hall, Vice President Brooke Jones, Director J. Wayne Miller, PhD, Director Al Nederhood, Director 5. PUBLIC COMMENTS  Any individual wishing to address the Board or Committee is requested to identify themselves and state  the matter on which they wish to comment. If the matter is on the agenda, the Chair will recognize the  individual for their comment when the item is considered. No action will be taken on matters not listed  on the agenda. Comments are limited to three minutes and must be related to matters of public interest  within the jurisdiction of the Water District. (GC 54954.3)  6. DISCUSSION ITEMS  This portion of the agenda is for matters that cannot reasonably be expected to be concluded by action  of the Board or Committee at the meeting, such as technical presentations, drafts of proposed policies,  or similar items for which staff is seeking advice and counsel. Time permitting, it is generally in the  District’s interest to discuss these more complex matters at one meeting and consider formal action at  another meeting. This portion of the agenda may also include items for information only.   6.1. Budget Review for Fiscal Years 2020­2021 7. CLOSED SESSION  The Board may hold a closed session on items related to personnel, labor relations and/or litigation.  The public is excused during these discussions.   7.1. Conference with Legal Counsel ­ Anticipated Litigation Significant Exposure to Litigation Pursuant to Paragraph (2) of Subdivision (d)  of Section 54956.9 of the California Government Code Number of Potential Cases:  One 8. ADJOURNMENT  8.1. A Board Workshop Meeting is scheduled to be held Tuesday, May 26, 2020 at  8:30 a.m.  The next Regular Board Meeting will be held Tuesday, June 9,  2020.  Closed Session (if necessary) will begin at 5:30 p.m. and regular  business at 6:30 p.m. Items Distributed to the Board Less Than 72 Hours Prior to the Meeting Prior to the Governor’s ‘Stay­at­Home’ Executive Orders regarding COVID­19, non­exempt materials related to  open session agenda items that were distributed to a majority of the Board of Directors or Committee Members  less than seventy­two (72) hours prior to the meeting were made available for public inspection in the lobby of the  District’s Administrative building during regular business hours and posted on the District’s website shortly  thereafter (GC 54957.5).  As the District’s lobby has been closed to the public in accordance with the Governor’s  Executive Orders and to help mitigate the spread of COVID­19, staff will make these materials available on the  District’s website (https://ylwd.com/) as soon as possible following receipt. Accommodations for the Disabled Requests for disability­related modifications or accommodations, including auxiliary aids or services, required for  participation in the above posted meeting should be directed to the Board Secretary at (714) 701­3020 at least 24  hours in advance. (GC 54954.2(a)) BACKUP MATERIALS DISTRIBUTED LESS THAN 72 HOURS PRIOR TO THE MEETING ITEM NO. 6.1. it Yorba Linda Water District BudgetWorkshop May 19, 2020 A Item 6.1 - Budget - May 19 2020 MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. C- Historic Budget • Water Supply - 75% Groundwater; 25% Import • Water to Sewer Ratio - 93% water; 7% sewer • Staffing - Flat with 8% assumed increases • Bond Coverage - 125% minimum; 225% Policy • OPEB/PERS PARS Contribution - 5110 year pay down • Build Reserves to cover CIP • Maintain AA Metrics with NRSRO's • Supplies and Services fairly consistent (water excepted) + _ - All Item 6.1 — Budget — May 19, 2020 --� - MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. 1 Budget Assumptions • Water to Sewer Ratio — 85% water; 15% sewer • Staffing — Flat with 8% assumed increases • Water Supply — Two Options 1 . 33% Groundwater (pump July-October); 77% Import 2. 100% Import • Bond Coverage — Two Options 1 . 125% Coverage (contractual coverage) 2. 225% Coverage (District Policy) • OPEBIPERS PARS Contribution — Two Options 1 . Resume 5110 year pay down 2. _Delay 5110 year pay down r Item 6.1 — Budget — May 19 2020 MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. E _ i • • Option AL • Water Supply — 100% Import (18,200 af) • $20 million LOC • Two Year Debt Defeasance - $5,393,237.50 • Water to Sewer Ratio — 85% water; 15% sewer • Staffing — Flat with 8% assumed increases • Supplies and Services consistent with previous budgets • Bond Coverage — 125% Coverage (contractual coverage) • No rate increase Item 6.1 — Budget — May 19 2020 MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. FY 21 Budget Option 1 Results $3,849,611 Shortfall Options: 1 ) 75% rate increase effective 1 -1 -21 - $26.56/month (1 " meter); 2) 5% rate increase effective 1 -1 -21 - $1 .77/month (1 " meter) plus $144/account/year on property tax. Item 6.1 —— Bud et May 19 2020 9 Y MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. iEl Budget Option • Water Supply — 77% Import; 33% Groundwater (18,200 af) • $20 million LOC • Two Year Debt Defeasance - $5,393,237.50 • Water to Sewer Ratio — 85% water; 15% sewer • Staffing — Flat with 8% assumed increases • Supplies and Services consistent with previous budgets • Bond Coverage — 125% Coverage (contractual coverage) • No rate increase Item 6.1 — Budget — May 19, 2020 MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. P 7 Y 21 Budget Option 2 Results $688,400 Shortfall Options: 1 ) 14% rate increase effective 1 -1 -21 - $4.96/month (1 " meter); 2) 4% rate increase effective 1 -1 -21 - $1 .42/month (1 " meter) plus $20/accountlyear on property tax. Item 6.1 — Budget — May 19, 2020 -� MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. Budget Option • Water Supply — 100% Import (18,200 af) • $20 million LOC • Two Year Debt Defeasance - $5,393,237.50 • Water to Sewer Ratio — 85% water; 15% sewer • Staffing — Flat with 8% assumed increases • Supplies and Services consistent with previous budgets • Bond Coverage — 225% Coverage (Board Policy) • No rate increase • Maintain AA Metrics with NRSRO's Item 6.1 — Budget — May 19 2020 MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. F 7 Y 21 Budget Option 3 Results ***$5,349, 046 Shoftfall*** Options: 1 ) 104% rate increase effective 1 -1 -21 - $36.83/month (1 " meter); Exceeds Current Prop. 218 Rate 2) 9% rate increase effective 1 -1 -21 - $3.19/month (1 " meter) plus $195/account/year on property tax. Item 6.1 — Budget — May 19, 2020 -� MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. . FL iEl Budget Option • Water Supply — 67% Import; 33% Groundwater (18,200 af) • $20 million LOC • Two Year Debt Defeasance - $5,393,237.50 • Water to Sewer Ratio — 85% water; 15% sewer • Staffing — Flat with 8% assumed increases • Bond Coverage — 225% Coverage (Board Policy) • No OPEB/PERS PARS Contribution • No rate increase • Maintain AA Metrics with NRSRO's Item 6.1 — Budget — May 19, 2020 MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. P 7 Y 21 Budget Option 4 Results $2, 187, 835 Shortfall Options: 1 ) 43% rate increase effective 1 -1 -21 - $15.23/month (1 " meter); 2) 8% rate increase effective 1 -1-21 - $2.83/month (1 " meter) plus $71/accountlyear on property tax. Item 6.1 —— Bud et May 19 2020 9 Y MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. Policy Questions & Staff Direction 1 ) Water Supply — stay 100% import or pump through October; 2) Maintain Policy 225% coverage or 125% contractual coverage; 3) Continue OPEB/PERS 5110 year PARS pay down or suspend; 4) Continue to maintain AA Metrics or accept potential downgrade; 5) Rate Increase Only - January 2021 ; 6) Rate Increase January 2021 + PFAS Fee on Property Taxes; 7) Build reserves for CIP and future Unknown Unknowns. Item 6.1 — Budget — May 19, 2020 MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. _ r DI c ion -46, A.;. All Item 6.1 — Budget — May 19, 2020 MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 ITEM NO. 6.1. 71 Yorba Linda Water District >Oki; Item 6.1 — Budget — May 19, 2020 MATERIALS SUBMITTED BY: Brett R. Barbre MEETING DATE: May 19, 2020 Option 1 ITEM NO. 6.1. FY21 FY21 DELTA DELTA BUDGET WATER $ % Revenue(Operating): Water Revenue(Residential) $ 16,946,962 $ 15,134,983 $ (1,811,979) -11% Water Revenue(Commercial) $ 1,969,765 $ 1,853,361 $ (116,404) -6% Water Revenue(Landscape/Irrigation) $ 4,056,592 $ 3,559,611 $ (496,981) -12% Water Service Charges $ 12,011,758 $ 14,818,784 $ 2,807,026 23% Sewer Charge Revenue Sewer Parcel Assessments Other Operating Revenue $ 949,726 $ 824,650 $ (125,076) -13% Total Operating Revenue $ 35,934,803 $ 36,191,389 $ 256,586 1% Revenue(Non-Operating): Interest $ 721,079 $ 600,000 $ (121,079) -17% Property Tax $ 1,850,000 $ 1,950,000 $ 100,000 5% Other Non-Operating Revenue $ 637,958 $ 601,646 $ (36,312) -6% Total Non-Operating Revenue $ 3,209,037 $ 3,151,646 $ (57,391) -2% TOTAL REVENUE $ 39,143,840 $ 39,343,035 $ 199,195 1% Expenses(Operating): Variable Costs Water-Related Costs $ 13,665,365 $ 20,039,798 $ 6,374,433 47% Fixed Costs $ 1,182,773 $ 1,182,773 $ - 0% Power-Related Costs $ 1,475,826 $ 916,313 $ (559,513) -38% Total Variable Water Costs Related Expenses $ 16,323,964 $ 22,138,884 $ 5,814,920 36% Salary Related Expenses $ 10,948,314 $ 10,620,399 $ (327,915) -3% Reduction for Capital Project Labor Total Salary Related Expenses $ 10,948,314 $ 10,620,399 $ (327,915) -3% Supplies&Services Communications $ 230,908 $ 205,891 $ (25,017) -11% Contractual Services $ 494,695 $ 466,976 $ (27,719) -6% Data Processing $ 299,749 $ 274,924 $ (24,825) -8% Dues&Memberships $ 82,335 $ 85,670 $ 3,335 4% Fees&Permits $ 290,647 $ 288,635 $ (2,012) -1% Board Election $ 128,991 $ 84,165 $ (44,826) -35% Insurance $ 314,456 $ 287,343 $ (27,114) -9% Materials $ 964,050 $ 621,700 $ (342,350) -36% District Activities $ 44,705 $ 40,130 $ (4,576) -10% Maintenance $ 561,553 $ 528,780 $ (32,773) -6% Non-Capital Equipment $ 126,625 $ 137,980 $ 11,355 9% Office Expense $ 33,829 $ 32,003 $ (1,826) -5% Professional Services $ 672,664 $ 988,918 $ 316,254 47% Training $ 67,516 $ 48,353 $ (19,163) -28% Travel&Conferences $ 137,206 $ 42,570 $ (94,636) -69% Uncollectible Accounts $ 4,743 $ 8,330 $ 3,587 76% Utilities $ 151,311 $ 163,838 $ 12,527 8% Vehicle Expenses $ 335,600 $ 285,260 $ (50,340) -15% Total Supplies&Services $ 4,941,583 $ 4,591,464 $ (350,119) -7% Total Operating Expenses $ 32,213,861 $ 37,350,747 $ 5,136,886 16% Expense(Non-Operating) Interest Expenses $ 1,236,960 $ 1,236,960 $ - 0% Other Expenses $ 13,545 $ 117,994 $ 104,449 771% Total Non-Operating Expenses $ 1,250,505 $ 1,354,954 $ 104,449 8% TOTAL EXPENSES 701 $ 5,241,335 16% Net Income Before Capital Contributions&Special Item(s) $ 5,679,474 $ 637,334 $ (5,042,140) -89% Special Item(s) Capital Contributions Net Income Before Depreciation $ 5,679,474 $ 637,334 $ (5,042,140) -89% Depreciation $ 6,289,903 $ 6,335,693 $ 45,790 1% INCOME(LOSS) $ (610,429) $ (5,698,359) $ (5,087,930) 834% MATERIALS SUBMITTED BY: Delia Lugo and Kaden Young MEETING DATE: May 19, 2020 Option 2 ITEM NO. 6.1. FY21 FY21 DELTA DELTA BUDGET WATER $ % Revenue(Operating): Water Revenue(Residential) $ 16,946,962 $ 15,134,983 $ (1,811,979) -11% Water Revenue(Commercial) $ 1,969,765 $ 1,853,361 $ (116,404) -6% Water Revenue(Landscape/Irrigation) $ 4,056,592 $ 3,559,611 $ (496,981) -12% Water Service Charges $ 12,011,758 $ 11,657,573 $ (354,185) -3% Sewer Charge Revenue Sewer Parcel Assessments Other Operating Revenue $ 949,726 $ 824,650 $ (125,076) -13% Total Operating Revenue $ 35,934,803 $ 33,030,178 $ (2,904,625) -8% Revenue(Non-Operating): Interest $ 721,079 $ 600,000 $ (121,079) -17% Property Tax $ 1,850,000 $ 1,950,000 $ 100,000 5% Other Non-Operating Revenue $ 637,958 $ 601,646 $ (36,312) -6% Total Non-Operating Revenue $ 3,209,037 $ 3,151,646 $ (57,391) -2% TOTAL REVENUE I $ 39,143,840 $ 36,181,824 $ (2,962,016) -8% I Expenses(Operating): Variable Costs Water-Related Costs $ 13,665,365 $ 16,850,802 $ 3,185,437 23% Fixed Costs $ 1,182,773 $ 1,182,773 $ - 0% Power-Related Costs $ 1,475,826 $ 944,097 $ (531,729) -36% Total Variable Water Costs Related Expenses $ 16,323,964 $ 18,977,673 $ 2,653,709 16% Salary Related Expenses $ 10,948,314 $ 10,620,399 $ (327,915) -3% Reduction for Capital Project Labor Total Salary Related Expenses $ 10,948,314 $ 10,620,399 $ (327,915) -3% Supplies&Services Communications $ 230,908 $ 205,891 $ (25,017) -11% Contractual Services $ 494,695 $ 466,976 $ (27,719) -6% Data Processing $ 299,749 $ 274,924 $ (24,825) -8% Dues&Memberships $ 82,335 $ 85,670 $ 3,335 4% Fees&Permits $ 290,647 $ 288,635 $ (2,012) -1% Board Election $ 128,991 $ 84,165 $ (44,826) -35% Insurance $ 314,456 $ 287,343 $ (27,114) -9% Materials $ 964,050 $ 621,700 $ (342,350) -36% District Activities $ 44,705 $ 40,130 $ (4,576) -10% Maintenance $ 561,553 $ 528,780 $ (32,773) -6% Non-Capital Equipment $ 126,625 $ 137,980 $ 11,355 9% Office Expense $ 33,829 $ 32,003 $ (1,826) -5% Professional Services $ 672,664 $ 988,918 $ 316,254 47% Training $ 67,516 $ 48,353 $ (19,163) -28% Travel&Conferences $ 137,206 $ 42,570 $ (94,636) -69% Uncollectible Accounts $ 4,743 $ 8,330 $ 3,587 76% Utilities $ 151,311 $ 163,838 $ 12,527 8% Vehicle Expenses $ 335,600 $ 285,260 $ (50,340) -15% Total Supplies&Services $ 4,941,583 $ 4,591,464 $ (350,119) -7% Total Operating Expenses $ 32,213,861 $ 34,189,536 $ 1,975,675 6% Expense(Non-Operating) Interest Expenses $ 1,236,960 $ 1,236,960 $ - 0% Other Expenses $ 13,545 $ 117,994 $ 104,449 771% Total Non-Operating Expenses $ 1,250,505 $ 1,354,954 $ 104,449 8% TOTAL EXPENSES 9 $ 2,080,124 -M I Net Income Before Capital Contributions&Special Item(s) $ 5,679,474 $ 637,334 $ (5,042,139) -89% Special Item(s) Capital Contributions Net Income Before Depreciation $ 5,679,474 $ 637,334 $ (5,042,139) -89% Depreciation $ 6,289,903 $ 6,335,693 $ 45,790 1% INCOME(LOSS) I $ (610,429) $ (5,698,359) $ (5,087,929) 834% I MATERIALS SUBMITTED BY: Delia Lugo and Kaden Young MEETING DATE: May 19, 2020 Option 3 ITEM NO. 6.1. FY21 FY21 DELTA DELTA BUDGET WATER $ % Revenue(Operating): Water Revenue(Residential) $ 16,946,962 $ 15,134,983 $ (1,811,979) -11% Water Revenue(Commercial) $ 1,969,765 $ 1,853,361 $ (116,404) -6% Water Revenue(Landscape/Irrigation) $ 4,056,592 $ 3,559,611 $ (496,981) -12% Water Service Charges $ 12,011,758 $ 16,318,219 $ 4,306,461 36% Sewer Charge Revenue Sewer Parcel Assessments Other Operating Revenue $ 949,726 $ 824,650 $ (125,076) -13% Total Operating Revenue $ 35,934,803 $ 37,690,824 $ 1,756,021 5% Revenue(Non-Operating): Interest $ 721,079 $ 600,000 $ (121,079) -17% Property Tax $ 1,850,000 $ 1,950,000 $ 100,000 5% Other Non-Operating Revenue $ 637,958 $ 601,646 $ (36,312) -6% Total Non-Operating Revenue $ 3,209,037 $ 3,151,646 $ (57,391) -2% TOTAL REVENUE $ 39,143,840 $ 40,842,470 $ 1,698,630 4% Expenses(Operating): Variable Costs Water-Related Costs $ 13,665,365 $ 20,039,798 $ 6,374,433 47% Fixed Costs $ 1,182,773 $ 1,182,773 $ - 0% Power-Related Costs $ 1,475,826 $ 916,313 $ (559,513) -38% Total Variable Water Costs Related Expenses $ 16,323,964 $ 22,138,884 $ 5,814,920 36% Salary Related Expenses $ 10,948,314 $ 10,620,399 $ (327,915) -3% Reduction for Capital Project Labor Total Salary Related Expenses $ 10,948,314 $ 10,620,399 $ (327,915) -3% Supplies&Services Communications $ 230,908 $ 205,891 $ (25,017) -11% Contractual Services $ 494,695 $ 466,976 $ (27,719) -6% Data Processing $ 299,749 $ 274,924 $ (24,825) -8% Dues&Memberships $ 82,335 $ 85,670 $ 3,335 4% Fees&Permits $ 290,647 $ 288,635 $ (2,012) -1% Board Election $ 128,991 $ 84,165 $ (44,826) -35% Insurance $ 314,456 $ 287,343 $ (27,114) -9% Materials $ 964,050 $ 621,700 $ (342,350) -36% District Activities $ 44,705 $ 40,130 $ (4,576) -10% Maintenance $ 561,553 $ 528,780 $ (32,773) -6% Non-Capital Equipment $ 126,625 $ 137,980 $ 11,355 9% Office Expense $ 33,829 $ 32,003 $ (1,826) -5% Professional Services $ 672,664 $ 988,918 $ 316,254 47% Training $ 67,516 $ 48,353 $ (19,163) -28% Travel&Conferences $ 137,206 $ 42,570 $ (94,636) -69% Uncollectible Accounts $ 4,743 $ 8,330 $ 3,587 76% Utilities $ 151,311 $ 163,838 $ 12,527 8% Vehicle Expenses $ 335,600 $ 285,260 $ (50,340) -15% Total Supplies&Services $ 4,941,583 $ 4,591,464 $ (350,119) -7% Total Operating Expenses $ 32,213,861 $ 37,350,747 $ 5,136,886 16% Expense(Non-Operating) Interest Expenses $ 1,236,960 $ 1,236,960 $ - 0% Other Expenses $ 13,545 $ 117,994 $ 104,449 771% Total Non-Operating Expenses $ 1,250,505 $ 1,354,954 $ 104,449 8% TOTAL EXPENSESF10011FW"38y705y701 $ 5,241,335 16% Net Income Before Capital Contributions&Special Item(s) $ 5,679,474 $ 2,136,769 $ (3,542,705) -62% Special Item(s) Capital Contributions Net Income Before Depreciation $ 5,679,474 $ 2,136,769 $ (3,542,705) -62% Depreciation $ 6,289,903 $ 6,335,693 $ 45,790 1% INCOME(LOSS) $ ( 588% MATERIALS SUBMITTED BY: Delia Lugo and Kaden Young MEETING DATE: May 19, 2020 Option 4 ITEM NO. 6.1. FY21 FY21 DELTA DELTA BUDGET WATER $ % Revenue(Operating): Water Revenue(Residential) $ 16,946,962 $ 15,134,983 $ (1,811,979) -11% Water Revenue(Commercial) $ 1,969,765 $ 1,853,361 $ (116,404) -6% Water Revenue(Landscape/Irrigation) $ 4,056,592 $ 3,559,611 $ (496,981) -12% Water Service Charges $ 12,011,758 $ 13,157,008 $ 1,145,250 10% Sewer Charge Revenue Sewer Parcel Assessments Other Operating Revenue $ 949,726 $ 824,650 $ (125,076) -13% Total Operating Revenue $ 35,934,803 $ 34,529,613 $ (1,405,190) 4% Revenue(Non-Operating): Interest $ 721,079 $ 600,000 $ (121,079) -17% Property Tax $ 1,850,000 $ 1,950,000 $ 100,000 5% Other Non-Operating Revenue $ 637,958 $ 601,646 $ (36,312) -6% Total Non-Operating Revenue $ 3,209,037 $ 3,151,646 $ (57,391) -2% TOTAL REVENUE I $ 39,143,840 $ 37,681,259 $ (1,462,581) -4% I Expenses(Operating): Variable Costs Water-Related Costs $ 13,665,365 $ 16,850,802 $ 3,185,437 23% Fixed Costs $ 1,182,773 $ 1,182,773 $ - 0% Power-Related Costs $ 1,475,826 $ 944,097 $ (531,729) -36% Total Variable Water Costs Related Expenses $ 16,323,964 $ 18,977,673 $ 2,653,709 16% Salary Related Expenses $ 10,948,314 $ 10,620,399 $ (327,915) -3% Reduction for Capital Project Labor Total Salary Related Expenses $ 10,948,314 $ 10,620,399 $ (327,915) -3% Supplies&Services Communications $ 230,908 $ 205,891 $ (25,017) -11% Contractual Services $ 494,695 $ 466,976 $ (27,719) -6% Data Processing $ 299,749 $ 274,924 $ (24,825) -8% Dues&Memberships $ 82,335 $ 85,670 $ 3,335 4% Fees&Permits $ 290,647 $ 288,635 $ (2,012) -1% Board Election $ 128,991 $ 84,165 $ (44,826) -35% Insurance $ 314,456 $ 287,343 $ (27,114) -9% Materials $ 964,050 $ 621,700 $ (342,350) -36% District Activities $ 44,705 $ 40,130 $ (4,576) -10% Maintenance $ 561,553 $ 528,780 $ (32,773) -6% Non-Capital Equipment $ 126,625 $ 137,980 $ 11,355 9% Office Expense $ 33,829 $ 32,003 $ (1,826) -5% Professional Services $ 672,664 $ 988,918 $ 316,254 47% Training $ 67,516 $ 48,353 $ (19,163) -28% Travel&Conferences $ 137,206 $ 42,570 $ (94,636) -69% Uncollectible Accounts $ 4,743 $ 8,330 $ 3,587 76% Utilities $ 151,311 $ 163,838 $ 12,527 8% Vehicle Expenses $ 335,600 $ 285,260 $ (50,340) -15% Total Supplies&Services $ 4,941,583 $ 4,591,464 $ (350,119) -7% Total Operating Expenses $ 32,213,861 $ 34,189,536 $ 1,975,675 6% Expense(Non-Operating) Interest Expenses $ 1,236,960 $ 1,236,960 $ - 0% Other Expenses $ 13,545 $ 117,994 $ 104,449 771% Total Non-Operating Expenses $ 1,250,505 $ 1,354,954 $ 104,449 8% TOTAL EXPENSES 35,544,489 $ 2,080,124 Net Income Before Capital Contributions&Special Item(s) $ 5,679,474 $ 2,136,769 $ (3,542,704) -62% Special Item(s) Capital Contributions Net Income Before Depreciation $ 5,679,474 $ 2,136,769 $ (3,542,704) -62% Depreciation $ 6,289,903 $ 6,335,693 $ 45,790 1% INCOME(LOSS) I $ (610,429) $ (4,198,924) $ (3,588,494) 588% I MATERIALS SUBMITTED BY: Delia Lugo and Kaden Young MEETING DATE: May 19, 2020