The following materials were provided to Indiana legislative leaders and the IN state superintendent when we me with them to discuss the significant issues Muncie Community Schools are facing.

1. MCS Fiscal Situation
March 6, 2017

2. Scope of MCS September 2016
• Serve children from age 3 to 22 and adults working towards a HS
diploma
• 5650 Traditional Students
• 597.5 Permanent Staff (24% reduction)
 Administrators 33 (9% reduction)
 Faculty 408 (9% reduction)
 Non-certified Staff 149 ( 43% reduction)
• Fifteen Locations
 Nine Elementary Schools (PK-5)
 Two Middle Schools (6-8)
 Muncie Central High School (9-12)
 Muncie Area Career Center (9+)
 Youth Opportunity Center (6-12)
 Camp Adventure

3. Student Demographics SY2017
• Breakdown by Ethnicity
 20% Black/Non-Hispanic
 12.8% Hispanic
 62.4% White/Non-Hispanic
 3.7% Multiracial
 1.1% Other
• 25% of Students with an IEP (Unduplicated Count 12/2015 numbers)
 230 Severe Disabilities
 581 Mild Disabilities
 800 Speech/Language Disabilities
• 1% of Children who are English Language Learners
• 74.6% Percent of Students on Free or Reduced Lunch

4. Enrollment
Based upon Fall Reporting
4000
4500
5000
5500
6000
6500
7000
7500
2010
2011
2012
2013
2014
2015
2016
2017
7212
7019
6940
6802
6602
6115
5893
5650
5569
Yellow bar shows projected enrollment from Mike Reuter’s financial projections 3/2016

5. Indiana Department of Education and
State Board of Accounts have requested
that MCS develop and implement a
deficit reduction plan in April 2016
MCS will submit it as soon as we complete negotiations with MTA

6. General Fund Expenses by Type
Salaries
50%
Benefits
26%
Purchased
Services
1%
Water/Trash
0%
Insurance/Travel
2%
Supplies
2%
Special Ed
11%
Vocational Ed
1%
Alternative Schools
1%
Custodial/Maintenance
6%

7. Finances: Calendar Year; General Fund
Revenue v. Expenses
$56,324,937.74
$53,062,093.04
$54,881,714.06$55,058,042.69
$53,899,611.20
$51,736,246.94
$49,168,317.80
$48,147,473.76
$43,668,050.00
$43,895,518.00
$38,000,000.00
$40,000,000.00
$42,000,000.00
$44,000,000.00
$46,000,000.00
$48,000,000.00
$50,000,000.00
$52,000,000.00
$54,000,000.00
$56,000,000.00
$58,000,000.00
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

8. EOY Operating Balances & Cash Reserves
18,092,520.00
19,997,961.00
25,117,562.00
14,371,961.00
10,212,639.00
4,043,611.00 4,802,976.00
1,090,624.00
-10,264,206.00
-15,000,000.00
-10,000,000.00
-5,000,000.00
0.00
5,000,000.00
10,000,000.00
15,000,000.00
20,000,000.00
25,000,000.00
30,000,000.00
2008 2009 2010 2011 2012 2013 2014 2015 2016
Total Reserves GF Cash (Included in Total)

9. 2015 Tax Cap Losses
Circuit Breaker As % of Total Levy
0
5
10
15
20
25
30
35
40
45
43.66
13.59
4.28
2.45 1.43 0.85 0.1

10. Rainy Day Fund
4,100,000.00 4,100,000.00 4,025,160.36
3,274,457.91
0.00 0.00 0.00
0.00
500,000.00
1,000,000.00
1,500,000.00
2,000,000.00
2,500,000.00
3,000,000.00
3,500,000.00
4,000,000.00
4,500,000.00
2010 2011 2012 2013 2014 2015 2016

11. Facilities Maintenance
• With brief expenditures are Southside High School in
2009, no major facilities projects have been undertaken in
a decade
• One of the keys of the Strategic Planning Process was to
develop a long term facilities plan for the corporation and
a preventative maintenance program
• MCS has identified more than $50 million in work that
needs to be completed in order to bring buildings up to
appropriate standards
• Two buildings had to be temporarily closed this year due
to HVAC issues

12. MCS Historic Staffing Ratios
SCHOOL
YEAR
FTE ENROLLMENT
2007/2008 546.43 7475
2008/2009 527.43 7334
2009/2010 526.8 7212
2010/2011 514 6958
2011/2012 515.5 6859
2012/2013 508 6735
2013/2014 493.5 6549
2014/2015 467 6073
2015/2016 445 5865
2016/2017 408 5620
SCHOOL
YEAR
TEACHER/
STUDENT
RATIO
2007/2008 13.68
2008/2009 13.90
2009/2010 13.69
2010/2011 13.54
2011/2012 13.31
2012/2013 13.26
2013/2014 13.27
2014/2015 13.00
2015/2016 13.18
2016/2017 13.77

13. Impact of Special Education on
Student Teacher Ratio
MCS serves as the administrator for the Blackford-Delaware County Special
Education Cooperative
MCS serves 1434 students with a primary disability and 243 with a secondary
speech need plus 31 county students
More than 25% of our students have been identified with special needs.
Yorktown for instance has 10% (TSP 2015) and statewide average is 14.9%
308 of those (K-12) students are in 29 separate classes. That ratio of 10.6
drives the rest of our ratio down.
In considering student/teacher ratio, special education has a huge impact

14. MCS Current Student Teacher Ratio
Staff Students Student/Teacher Ratio
MCS Total 408 5620 13.77
MCS Self-Contained Special
Education
29 308 10.62
MCS Youth Opportunity Center 15 155 10.33
MCS Non- Self-Contained Spec
Ed. & Regular Education
364 5157 14.17
Daleville (SY16) 924 13.6
Wes-Del (SY16) 817 12.3
Cowan (SY16) 791 13.6
Yorktown (SY16) 2534 17.6

15. Cost Reductions Annual Savings
Energy manager (11/1/2015) 87,059.32
Two accompanists (7/1/2016) 50,852.92
District administrator (R. Thompson's position) 100,000.00
Healthcare discounts (11/1/2015) 2,000,000.00
Two secretarial reductions (Dist. Office) 100,000.00
MCHS administrator (7/1/2015) 90,000.00
Move from ENA to G-mail (8/1/2015) 83,000.00
Privatize food service (3/2016) 496,000.00
Privatize custodial services (3/2016) 450,000.00
Modification of Tax Anticipation Loan process (1/2016)
Attorney at board meeting (7/2015) 4,500.00
Change administrative salary structure (3/2015) 62,000.00
Rent farmland near Wilson MS (3/2016) 2,500.00
Clean up water/sewer bills 10,000.00
Teacher reductions (32) (add 15 Inst. Assts.) 1,260,000.00
Replace YOC certified instructor with non-certified (8/1/2016) 20,000.00
Replace YOC suspension teacher with a Student Assistance Coordinator 5,000.00
Reduce a media specialist (8/1/2016) 60,000.00
3.5 secretarial reductions (2.5 Dist. Office; 1 MACC) (7/1/2016) 175,000.00
Reduce parent volunteer coordinators (7/1/2016) 33,000.00
Security reductions (7/1/2016) 80,000.00
Leave NMS pool closed 92,000.00
Outsource nurses (7/1/2016) 300,000.00
De Facto reduction of counselors (sharing between NV/MES & WV/Storer) as no qualified candidates are
available 100,000.00
Close Anthony Administrative Building 178,000.00
Break Energy Management Contract 79,200.00
Reduce Copiers at MCHS $1463.72/academic month 14,637.20
Eliminate School Dude 6,000.00
Reduce a MCHS secretary 55,000.00
Change non-bargained insurance plan 475,994.00
6,469,743.44

16. Reductions In Process Annual Savings
Reduce a media aide (MCHS) 35,000.00
Streamline printing/copying 25,000.00
Retiree health contributions (non-union) 1,014,578.98
Modify the way we pay routine bills 20,000.00
Stop retiree cash payments under Article XII of MTA Contract 160,000.00
Properly Bid Transportation Contract 1,300,000.00+
Solar Power Contract for MCS Buildings 188,000.00
Total In Process 2,742,578.98
Sub-Total Reductions Already Made 6,469,743.44
Total Reductions in Process and Made 9,212,322.42
Reductions being asked for via Fact Finding 6,049,464.00

17. Grants & Partnerships
• Last year staff brought in more than $1.1 million
in grant funding for MCS
 87 Faculty & Staff received
 123 individual grants
• An Example:
 Partnership with Meridian Health Services have
brought additional nine social services support
personnel into schools

18. Additional Considerations
• Consideration to exempt MCS from SB 309, if it passes.
That will cost MCS nearly $27 million if it passes
• Consider some relief for MCS in regard to the tax cap
• Exempt schools like MCS in significant fiscal condition
from selling property to a charter school at anything
below market price