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School District Medians

2023 * 2022 2021 2020 2019
Statement of Net Position – Governmental Activities ($000)
Cash & Short-Term Investments 46,048 40,259 36,051 35,186 38,921
Total Assets 209,790 200,074 186,220 188,195 205,641
Total Debt (Gov Activities) 63,878 61,247 59,582 61,051 68,750
Total Liabilities 200,621 192,932 191,531 197,977 224,273
Unrestricted Net Assets -46,336 -50,257 -57,428 -62,263 -70,679
Total Net Assets 23,574 13,315 3,128 -1,447 -3,498
Statement of Activities – Governmental Activities ($000)
Property Tax Rev 39,865 37,434 36,383 37,955 42,156
State & Federal Aid 30,531 27,940 26,748 29,034 31,998
Total Exp 102,686 91,676 94,891 99,146 108,396
Revenue Over Expense 8,243 9,614 2,047 165 1,559
Liquidity
Days Cash on Hand 103.5 95.4 88.5 74.8 73.1
Days Cash on Hand (Gov Activities) 177.3 177.2 148.7 136.3 139.8
Current Ratio (Gov Activities) 3.66 3.55 3.29 3.12 3.21
Payment Period (Gov Activities) 66.7 67.0 62.9 64.4 63.2
Capital
Average Age of PPE (Gov Activities) 15.5 15.6 15.8 15.5 15.1
Long-Term Debt / Capitalization % (Gov Activities) 65.9 63.9 65.8 64.7 68.0
Total Direct Debt / Capitalization % (Gov Activities) 67.61 67.01 68.05 67.46 71.39
Leverage
Cashflow / Total Debt % (Gov Activities) 20.1 23.5 9.6 6.1 8.2
Total Direct Debt + Net Pension & OPEB Liability (Single, Agent & Cost-Sharing) per Capita 3,570.3 2,992.5 3,628.6 3,686.4 3,445.4
Total Direct Debt + Net Pension & OPEB Liability (Single, Agent & Cost-Sharing) / Estimated Full Value % 2.5 2.3 2.9 3.9 3.7
Financial Condition
Unrst Net Assets (Gov) / Tot Exp (Gov) % -43.7 -56.2 -61.4 -63.5 -64.5
Tot Fund Bal / Gen Fd Exp % 27.39 25.64 23.95 19.99 18.62
Total Tax Rev per Capita (Gov Activities) 906.0 865.0 821.7 782.0 742.1
Tax Base ($000)
Estimated Full Value 5,423,009 4,823,186 4,557,508 4,736,879 5,273,693
Total Taxable Assessed Value 2,583,030 2,350,224 2,211,305 2,329,532 2,529,851
Profile
Population 41,174 40,591 39,589 43,223 49,973
Statement of Net Position – Governmental Activities ($000)
Cash & Short-Term Investments
2023 * 46,048
2022 40,259
2021 36,051
2020 35,186
2019 38,921
Total Assets
2023 * 209,790
2022 200,074
2021 186,220
2020 188,195
2019 205,641
Total Debt (Gov Activities)
2023 * 63,878
2022 61,247
2021 59,582
2020 61,051
2019 68,750
Total Liabilities
2023 * 200,621
2022 192,932
2021 191,531
2020 197,977
2019 224,273
Unrestricted Net Assets
2023 * -46,336
2022 -50,257
2021 -57,428
2020 -62,263
2019 -70,679
Total Net Assets
2023 * 23,574
2022 13,315
2021 3,128
2020 -1,447
2019 -3,498
Statement of Activities – Governmental Activities ($000)
Property Tax Rev
2023 * 39,865
2022 37,434
2021 36,383
2020 37,955
2019 42,156
State & Federal Aid
2023 * 30,531
2022 27,940
2021 26,748
2020 29,034
2019 31,998
Total Exp
2023 * 102,686
2022 91,676
2021 94,891
2020 99,146
2019 108,396
Revenue Over Expense
2023 * 8,243
2022 9,614
2021 2,047
2020 165
2019 1,559
Liquidity
Days Cash on Hand
2023 * 103.5
2022 95.4
2021 88.5
2020 74.8
2019 73.1
Days Cash on Hand (Gov Activities)
2023 * 177.3
2022 177.2
2021 148.7
2020 136.3
2019 139.8
Current Ratio (Gov Activities)
2023 * 3.66
2022 3.55
2021 3.29
2020 3.12
2019 3.21
Payment Period (Gov Activities)
2023 * 66.7
2022 67.0
2021 62.9
2020 64.4
2019 63.2
Capital
Average Age of PPE (Gov Activities)
2023 * 15.5
2022 15.6
2021 15.8
2020 15.5
2019 15.1
Long-Term Debt / Capitalization % (Gov Activities)
2023 * 65.9
2022 63.9
2021 65.8
2020 64.7
2019 68.0
Total Direct Debt / Capitalization % (Gov Activities)
2023 * 67.61
2022 67.01
2021 68.05
2020 67.46
2019 71.39
Leverage
Cashflow / Total Debt % (Gov Activities)
2023 * 20.1
2022 23.5
2021 9.6
2020 6.1
2019 8.2
Total Direct Debt + Net Pension & OPEB Liability (Single, Agent & Cost-Sharing) per Capita
2023 * 3,570.3
2022 2,992.5
2021 3,628.6
2020 3,686.4
2019 3,445.4
Total Direct Debt + Net Pension & OPEB Liability (Single, Agent & Cost-Sharing) / Estimated Full Value %
2023 * 2.5
2022 2.3
2021 2.9
2020 3.9
2019 3.7
Financial Condition
Unrst Net Assets (Gov) / Tot Exp (Gov) %
2023 * -43.7
2022 -56.2
2021 -61.4
2020 -63.5
2019 -64.5
Tot Fund Bal / Gen Fd Exp %
2023 * 27.39
2022 25.64
2021 23.95
2020 19.99
2019 18.62
Total Tax Rev per Capita (Gov Activities)
2023 * 906.0
2022 865.0
2021 821.7
2020 782.0
2019 742.1
Tax Base ($000)
Estimated Full Value
2023 * 5,423,009
2022 4,823,186
2021 4,557,508
2020 4,736,879
2019 5,273,693
Total Taxable Assessed Value
2023 * 2,583,030
2022 2,350,224
2021 2,211,305
2020 2,329,532
2019 2,529,851
Profile
Population
2023 * 41,174
2022 40,591
2021 39,589
2020 43,223
2019 49,973

* Median values are based upon the number of audits received at any given point in time. Therefore, the median values for the most recent year(s) are subject to frequent updating and may not yet accurately characterize the median values of a complete sample size.