2024/25 2023/24 2022/23 2021/22 2020/21 Budget Budget Actual Actual Actual Proposed Descriptions School District of Clayton For Year Ending June 30, 2025 Expenditure Budget with Prior Year Comparisons View #7 Other Community Services Salaries & Wages 132,430 107,850 102,203 85,423 67,062 Employee Benefits 26,150 22,070 20,715 17,230 15,370 Purchased Services 16,050 12,050 11,708 14,019 9,290 Supplies & Materials 20,400 20,400 6,549 13,360 13,874 Capital Improvements 7,500 7,500 21,737 4,465 23,925 Parental Involvement Purchased Services 5,100 3,670 1,386 850 1,259 Supplies & Materials 1,650 870 339 97 204 Service-Learning Salaries & Wages 29,250 29,250 25,190 21,927 11,060 Employee Benefits 3,660 3,660 3,522 3,101 1,472 Purchased Services 200 200 24 48 - Supplies & Materials 3,000 3,000 1,169 1,587 213 Facilities Acquisition/Constr Capital Improvements - - - - 245,338 Building Construction Capital Improvements - - 54,380 53,292 832,815 Debt Payments Bond Debt-Principal Pmts 6,110,000 9,410,000 4,920,000 6,720,000 6,915,000 Lease Purchase-Principal 525,000 515,010 445,620 436,708 427,795 Bond Debt-Interest 1,277,340 1,409,930 1,593,024 1,819,024 2,055,786 Lease Purchase-Interest 66,610 79,250 91,093 102,917 114,499 Bond Debt-Fees 7,000 7,000 2,460 2,478 2,825 Total Non-Instruction 10,347,020 13,432,640 8,915,379 10,846,070 12,094,331 TOTAL EXPENDITURES 76,416,879 75,392,122 69,819,226 67,197,901 65,700,777 Strategic Capital Improvement Investments Plan Alignment Captain Elementary Chair lift replacements 98,800 Goal 1 Technology TIP 83,000 Goal 2 Roofing- Replace section of roof at Mechanical Penthouse 60,000 Goal 1 Replacement TVs; doc cameras and air tames 10,000 Goal 2 Fencing - Playground areas 7,500 Goal 1 Tables, stools and musical instruments 5,100 Goal 2 Furniture replacement 3,500 Glenridge Elementary Technology TIP 83,000 Goal 2 Gym Wall Pads 20,000 Goal 1 Ed/Tech Equipment 10,000 Goal 2 Rebuild street entrance planter boxes 10,000 Instructional equipment replacement 5,950 Goal 2 Furniture replacement 3,500 GLE PLAYGROUND 23/24 rollover of $600,000 - Goal 3 Meramec Elementary Classroom renovations 295,000 Goal 2 Roofing Repairs - Cafeteria, slate areas, flashings, gym rolled roof 85,000 Goal 1 Technology TIP 83,000 Goal 2 Plumbing repairs 60,000 Goal 1 Ed/Tech Equipment 33,400 Goal 2 Roof work re HVAC upgrades, plus 23/24 rollover of $49,000 30,000 Goal 1 Instructional equipment replacement 6,750 Goal 2 Furniture replacement 5,000 Gym floor replacement 23/24 rollover of $110,000 - Goal 1 Wydown Middle Technology TIP 135,000 Goal 2 Silbonit siding-replace damaged panels on roof screens 45,000 Goal 1 5 Cleartouch boards 21,750 Goal 2 Replace walk off carpet in main entry vestibule 20,000 Goal 1 Furniture replacement 3,500 Room dividers for Fit and Flex Zone in the WMS Atrium 3,300 Goal 3 Electronic baby 1,400 Goal 2 Clayton High Roofing repairs - Little Theater, Lobby, Music Wing, Metal Roof 245,000 Goal 1 Technology TIP 156,000 Goal 2 CHS bleacher replacements plus 23/24 rollover of $200,000 125,000 Goal 1 Replacement cycle instruments & drumline 53,110 Goal 2 Two classroom desk sets, standing desks for English Dept 45,000 Additional choir risers, 2 acoustic shells, bass stools 25,000 7 cleartouch TVs & Stands for the Math rooms 24,500 Goal 2 Cabinets, shelving, airbrush, compressor, kiln equipment 20,000 Goal 2 School District of Clayton For Year Ending June 30, 2025 Proposed Capital Improvement Expenditures

Strategic Capital Improvement Investments Plan Alignment Captain Elementary Chair lift replacements 98,800 Goal 1 Technology TIP 83,000 Goal 2 Roofing- Replace section of roof at Mechanical Penthouse 60,000 Goal 1 Replacement TVs; doc cameras and air tames 10,000 Goal 2 Fencing - Playground areas 7,500 Goal 1 Tables, stools and musical instruments 5,100 Goal 2 Furniture replacement 3,500 Glenridge Elementary Technology TIP 83,000 Goal 2 Gym Wall Pads 20,000 Goal 1 Ed/Tech Equipment 10,000 Goal 2 Rebuild street entrance planter boxes 10,000 Instructional equipment replacement 5,950 Goal 2 Furniture replacement 3,500 GLE PLAYGROUND 23/24 rollover of $600,000 - Goal 3 Meramec Elementary Classroom renovations 295,000 Goal 2 Roofing Repairs - Cafeteria, slate areas, flashings, gym rolled roof 85,000 Goal 1 Technology TIP 83,000 Goal 2 Plumbing repairs 60,000 Goal 1 Ed/Tech Equipment 33,400 Goal 2 Roof work re HVAC upgrades, plus 23/24 rollover of $49,000 30,000 Goal 1 Instructional equipment replacement 6,750 Goal 2 Furniture replacement 5,000 Gym floor replacement 23/24 rollover of $110,000 - Goal 1 Wydown Middle Technology TIP 135,000 Goal 2 Silbonit siding-replace damaged panels on roof screens 45,000 Goal 1 5 Cleartouch boards 21,750 Goal 2 Replace walk off carpet in main entry vestibule 20,000 Goal 1 Furniture replacement 3,500 Room dividers for Fit and Flex Zone in the WMS Atrium 3,300 Goal 3 Electronic baby 1,400 Goal 2 Clayton High Roofing repairs - Little Theater, Lobby, Music Wing, Metal Roof 245,000 Goal 1 Technology TIP 156,000 Goal 2 CHS bleacher replacements plus 23/24 rollover of $200,000 125,000 Goal 1 Replacement cycle instruments & drumline 53,110 Goal 2 Two classroom desk sets, standing desks for English Dept 45,000 Additional choir risers, 2 acoustic shells, bass stools 25,000 7 cleartouch TVs & Stands for the Math rooms 24,500 Goal 2 Cabinets, shelving, airbrush, compressor, kiln equipment 20,000 Goal 2 School District of Clayton For Year Ending June 30, 2025 Proposed Capital Improvement Expenditures Strategic Capital Improvement Investments Plan Alignment School District of Clayton For Year Ending June 30, 2025 Proposed Capital Improvement Expenditures Gutters and downspouts repairs - Little Theater, Library, Math wing 20,000 Goal 1 Baseball pitching equipment 12,000 Goal 3 Theater equipment replacement 7,500 Goal 2 Carpet replacement 5,000 Furniture replacement 5,000 Camera replacements 5,000 Goal 2 Limestone Facing - inspect, clean, seal, repair as needed. 5,000 Goal 1 Concrete sidewalk repairs 5,000 Goal 1 Furniture replacement 3,500 Replacement of calculators 3,000 Goal 2 Replacement of pots and pans for culinary courses 2,000 Goal 2 New whiteboard in 106, replacment DVD's 1,500 Goal 2 CHS gym floor refinish, 23/24 rollover of $60,000 - Goal 1 CHS cafeteria floor replacement, 23/24 rollover of $36,000 - Goal 1 Family Center Fire Alarm panel upgrade 20,000 Goal 1 Intercom system replacement 25,000 Goal 1 HVAC - ceiling mounted unit ventilator replacements 20,000 Goal 1 HVAC - condensing unit replacements 20,000 Goal 1 Rebuild Tie wall around A/C units 5,000 Goal 1 Furniture replacement 2,000 Maintenance Maintenance vehicle replacement 50,000 Concrete Apron at bay door 15,000 Technology TIP 5,000 Administraton Technology TIP 130,000 Goal 2 Contingency funds for building repairs 30,000 Cafeteria POS equipment replacement 11,000 Admin building equipment 10,000 For emergency use and unanticipated needs 10,000 Cafeteria equipment 7,500 Goal 1 Additional exterior wireless access points 4,000 Goal 2 Print shop equipment 2,500 Furniture replacement 2,000 Communication equipment replacement 1,000 District wide Long Range Facility Master Plan 264,000 Goals 1/2/3 District wide Contingency 150,000 Centegix Crisis Alert System 126,800 Goal 1 Security camera upgrades 75,000 Goal 1 Wayfinding Signage plus 23/24 rollover of $75,000 45,000 Goal 1 District wide furniture replacements 35,000

Strategic Capital Improvement Investments Plan Alignment School District of Clayton For Year Ending June 30, 2025 Proposed Capital Improvement Expenditures Gutters and downspouts repairs - Little Theater, Library, Math wing 20,000 Goal 1 Baseball pitching equipment 12,000 Goal 3 Theater equipment replacement 7,500 Goal 2 Carpet replacement 5,000 Furniture replacement 5,000 Camera replacements 5,000 Goal 2 Limestone Facing - inspect, clean, seal, repair as needed. 5,000 Goal 1 Concrete sidewalk repairs 5,000 Goal 1 Furniture replacement 3,500 Replacement of calculators 3,000 Goal 2 Replacement of pots and pans for culinary courses 2,000 Goal 2 New whiteboard in 106, replacment DVD's 1,500 Goal 2 CHS gym floor refinish, 23/24 rollover of $60,000 - Goal 1 CHS cafeteria floor replacement, 23/24 rollover of $36,000 - Goal 1 Family Center Fire Alarm panel upgrade 20,000 Goal 1 Intercom system replacement 25,000 Goal 1 HVAC - ceiling mounted unit ventilator replacements 20,000 Goal 1 HVAC - condensing unit replacements 20,000 Goal 1 Rebuild Tie wall around A/C units 5,000 Goal 1 Furniture replacement 2,000 Maintenance Maintenance vehicle replacement 50,000 Concrete Apron at bay door 15,000 Technology TIP 5,000 Administraton Technology TIP 130,000 Goal 2 Contingency funds for building repairs 30,000 Cafeteria POS equipment replacement 11,000 Admin building equipment 10,000 For emergency use and unanticipated needs 10,000 Cafeteria equipment 7,500 Goal 1 Additional exterior wireless access points 4,000 Goal 2 Print shop equipment 2,500 Furniture replacement 2,000 Communication equipment replacement 1,000 District wide Long Range Facility Master Plan 264,000 Goals 1/2/3 District wide Contingency 150,000 Centegix Crisis Alert System 126,800 Goal 1 Security camera upgrades 75,000 Goal 1 Wayfinding Signage plus 23/24 rollover of $75,000 45,000 Goal 1 District wide furniture replacements 35,000 Strategic Capital Improvement Investments Plan Alignment School District of Clayton For Year Ending June 30, 2025 Proposed Capital Improvement Expenditures Misc site improvements 15,000 District wide security equipment replacements 10,000 Goal 1 Athletic Fields Site improvements 50,000 Electrical branch circuit panel replacements 10,000 Goal 1 Electrical - main switch gear panel maintenance 10,000 Goal 1 Plunbing repairs-drains in Field House locker room 10,000 Goal 1 Building renovations 5,000 HVAC upgrades, 23/24 rollover of $185,000 - Goal 1 Other COC site improvements 5,000 Total Capital Improvement Investments 3,177,360

Strategic Capital Improvement Investments Plan Alignment School District of Clayton For Year Ending June 30, 2025 Proposed Capital Improvement Expenditures Misc site improvements 15,000 District wide security equipment replacements 10,000 Goal 1 Athletic Fields Site improvements 50,000 Electrical branch circuit panel replacements 10,000 Goal 1 Electrical - main switch gear panel maintenance 10,000 Goal 1 Plunbing repairs-drains in Field House locker room 10,000 Goal 1 Building renovations 5,000 HVAC upgrades, 23/24 rollover of $185,000 - Goal 1 Other COC site improvements 5,000 Total Capital Improvement Investments 3,177,360 Assessed Valuation, Tax Rate & Collection Rates Accurately forecasting these factors is important for determining property tax collections, the primary source of District revenue. Reassessment is scheduled for odd-numbered years, and will not take place during calendar 2024. Tax rates will be determined during September of the fiscal year. Tax rate setting is impacted by changes in assessed valuations as determined by the St. Louis County Assessor’s Office, as well as changes in the Consumer Price Index (CPI) as determined by the Missouri State Auditor’s Office. Preliminary 2024 AV data indicates property tax revenue for 2024-2025 will not increase or decrease significantly; nevertheless, there is concern in regards to assessment data and the increased level of taxpayer challenges to assessed valuations. For example, in tax year 2023 preliminary commercial real estate valuations released in March 2023 showed an increase in valuations of 35.7% (which seems unrealistic at face value) over 2022 valuations. When revised commercial real estate valuations were released in September 2023, the increase had declined to a more realistic 6.33% over 2022 valuations. Wild swings in valuations lessen confidence in the assessment process. Meanwhile, commercial property taxpayers have appealed assessed valuations at unprecedented rates. For tax year 2023, the assessed valuation of protested commercial parcels has reached 64.73% of total commercial AV. As these challenges to commercial valuations are resolved over the next couple years, it is likely the school district will be required to return tax collections. Ultimately, the increasing magnitude of these factors create uncertainty for projecting property tax revenue. Current property tax collections during 2023-2024 (calendar year 2023 taxes) have experienced a greater level of protested payments than observed in previous years. As these cases are resolved in the coming months/years, some repayments of tax collections are probable. Delinquent property tax collections during 2023-2024 have been negative, meaning the district has had to return tax collections from prior years. During 2023-2024, returned collections for tax year 2022 totaling approximately $1.49M, along with returned collections for tax year 2021 totaling approximately $1.35M, for a combined refund of $2.84M. As a result, net tax collections (current and delinquent) for 2023-2024 have only achieved a collection rate less than 96%, as compared to more normal 99% collection rates. As a cautionary measure, the 2024-2025 net property tax collection rate is estimated at a restrained 97.24%. Historical and projected AV data, tax rates and tax collection information are presented in greater detail on the following page.

As a cautionary measure, the 2024-2025 net property tax collection rate is estimated at a restrained 97.24%. Historical and projected AV data, tax rates and tax collection information are presented in greater detail on the following page. Fiscal Year Residential Commercial Personal Total 2020/21 698,200,780 520,632,810 99,990,120 1,318,823,710 2021/22 742,804,390 517,601,920 105,164,680 1,365,570,990 2022/23 750,248,380 517,869,390 124,044,130 1,392,161,900 2023/24 811,113,020 584,084,110 123,071,700 1,518,268,830 2024/25 811,701,110 579,789,600 123,796,410 1,515,287,120 Fiscal Year Residential Commercial Personal Blended 2020/21 4.1527 4.7354 4.5567 4.4134 2021/22 4.0373 4.7658 4.5567 4.3534 2022/23 4.0584 4.7643 4.5567 4.3654 2023/24 3.8516 4.6025 4.4447 4.1885 2024/25 3.8516 4.6025 4.4447 4.1885 Fiscal Year Residential Commercial Personal Total 2020/21 28,269,329 24,037,695 4,442,344 56,749,368 2021/22 29,239,511 24,051,175 4,672,238 57,962,924 2022/23 29,686,878 24,056,030 5,511,011 59,253,919 2023/24 30,459,808 26,210,409 5,333,414 62,003,631 2024/25 31,091,531 26,538,050 5,472,116 63,101,697 Fiscal Year Current Delinquent Total Collection Rate 2020/21 56,469,791 (260,313) 56,209,478 99.05% 2021/22 59,245,361 (1,314,248) 57,931,114 99.95% 2022/23 58,641,604 209,276 58,850,880 99.32% 2023/24 61,564,000 (2,312,918) 59,251,082 95.56% 2024/25 62,343,100 (985,500) 61,357,600 97.24% School District of Clayton Tax Base, Tax Rates & Tax Revenue Assessed Valuation (Tax Base) Tax Rates Estimated Tax Yield (Revenue) Property Tax Collections NOTE: Collection data for 2023/24 and 2024/25 represent budget projections. NOTE: Assessed Valuation data for 2024/25 has not been published. NOTE: Tax Rates are preliminary and subject to change. NOTE: 2024/25 Est. revenue is subject to change w/ change in AV & rates