SCHOOL DISTRICT OF CLAYTON NET PENSION LIABILITY - UNAUDITED Year ended June 30, 2025 Schedule of Proportionate Share of the Net Pension Liability and Related Ratios – PSRS Year ended* Proportion of the Net Pension Liability (Asset) Proportionate share of the Net Pension Liability (Asset) Actual member payroll Net Pension Liability (Asset) as a percentage of covered payroll Fiduciary Net Position as a percentage of total pension liability 6/30/2015 % 0.5256 $ 30,342,153 $ 24,305,850 % 124.83 % 85.78 6/30/2016 % 0.5421 40,335,757 25,587,013 % 157.64 % 82.18 6/30/2017 % 0.5510 39,790,604 26,583,036 % 149.68 % 83.77 6/30/2018 % 0.5512 41,022,820 27,049,379 % 151.66 % 84.06 6/30/2019 % 0.5515 40,701,088 27,606,008 % 147.44 % 84.62 6/30/2020 % 0.5488 49,011,771 27,895,612 % 175.70 % 82.01 6/30/2021 % 0.5532 12,246,619 29,001,748 % 42.23 % 95.81 6/30/2022 % 0.5483 42,406,647 29,420,226 % 144.14 % 86.04 6/30/2023 % 0.5435 45,439,442 30,035,398 % 151.29 % 85.38 6/30/2024 % 0.5583 38,651,818 31,945,809 % 120.99 % 88.26 Schedule of Proportionate Share of the Net Pension Liability and Related Ratios – PEERS Year ended* Proportion of the Net Pension Liability (Asset) Proportionate share of the Net Pension Liability (Asset) Actual member payroll Net Pension Liability (Asset) as a percentage of covered payroll Fiduciary Net Position as a percentage of total pension liability 6/30/2015 % 0.5044 $ 2,667,803 $ 7,563,393 % 35.27 % 88.28 6/30/2016 % 0.5122 4,109,561 7,908,987 % 51.96 % 83.32 6/30/2017 % 0.5064 3,863,583 8,137,380 % 47.48 % 85.35 6/30/2018 % 0.4976 3,845,017 8,279,018 % 46.44 % 86.06 6/30/2019 % 0.4942 3,908,930 8,571,837 % 45.60 % 86.38 6/30/2020 % 0.4788 4,647,029 8,615,269 % 53.94 % 84.06 6/30/2021 % 0.4700 506,154 8,612,957 % 5.88 % 98.36 6/30/2022 % 0.4589 3,878,246 8,957,602 % 43.30 % 87.92 6/30/2023 % 0.4394 4,389,184 9,353,060 % 46.93 % 86.50 6/30/2024 % 0.4253 3,666,259 9,994,760 % 36.68 % 88.96 - 69 - SCHOOL DISTRICT OF CLAYTON NET PENSION LIABILITY - UNAUDITED Year ended June 30, 2025 Schedule of Employer Contributions - PSRS Year ended Contractually required contribution Actual employer contributions Contributions excess / (deficiency) Covered payroll Contributions as a percentage of covered payroll 6/30/2016 3,631,138 3,631,138 - 25,587,013 % 14.19 6/30/2017 3,768,984 3,768,984 - 26,583,036 % 14.18 6/30/2018 3,843,008 3,843,008 - 27,049,379 % 14.21 6/30/2019 3,925,649 3,925,649 - 27,606,008 % 14.22 6/30/2020 3,972,917 3,972,917 - 27,895,612 % 14.24 6/30/2021 4,119,889 4,119,889 - 29,001,748 % 14.21 6/30/2022 4,187,826 4,187,826 - 29,420,226 % 14.23 6/30/2023 4,293,659 4,293,659 - 30,035,398 % 14.30 6/30/2024 4,571,602 4,571,602 - 31,945,809 % 14.30 6/30/2025 4,779,343 4,779,343 - 33,657,345 % 14.20 Schedule of Employer Contributions - PEERS Year ended Contractually required contribution Actual employer contributions Contributions excess / (deficiency) Covered payroll Contributions as a percentage of covered payroll 6/30/2016 542,557 542,557 - 7,908,987 % 6.86 6/30/2017 558,224 558,224 - 8,137,380 % 6.86 6/30/2018 567,941 567,941 - 8,279,018 % 6.86 6/30/2019 588,545 588,545 - 8,571,837 % 6.87 6/30/2020 591,055 591,055 - 8,615,269 % 6.86 6/30/2021 590,848 590,848 - 8,612,957 % 6.86 6/30/2022 614,532 614,532 - 8,957,602 % 6.86 6/30/2023 641,793 641,793 - 9,353,060 % 6.86 6/30/2024 685,810 685,810 - 9,994,760 % 6.86 6/30/2025 729,374 729,374 - 10,632,274 % 6.86 *The data provided in the schedules is based as of the measurement date of the System's net pension liability, which is as of the beginning of the District's fiscal year. - 70 -

SCHOOL DISTRICT OF CLAYTON NET PENSION LIABILITY - UNAUDITED Year ended June 30, 2025 Schedule of Employer Contributions - PSRS Year ended Contractually required contribution Actual employer contributions Contributions excess / (deficiency) Covered payroll Contributions as a percentage of covered payroll 6/30/2016 3,631,138 3,631,138 - 25,587,013 % 14.19 6/30/2017 3,768,984 3,768,984 - 26,583,036 % 14.18 6/30/2018 3,843,008 3,843,008 - 27,049,379 % 14.21 6/30/2019 3,925,649 3,925,649 - 27,606,008 % 14.22 6/30/2020 3,972,917 3,972,917 - 27,895,612 % 14.24 6/30/2021 4,119,889 4,119,889 - 29,001,748 % 14.21 6/30/2022 4,187,826 4,187,826 - 29,420,226 % 14.23 6/30/2023 4,293,659 4,293,659 - 30,035,398 % 14.30 6/30/2024 4,571,602 4,571,602 - 31,945,809 % 14.30 6/30/2025 4,779,343 4,779,343 - 33,657,345 % 14.20 Schedule of Employer Contributions - PEERS Year ended Contractually required contribution Actual employer contributions Contributions excess / (deficiency) Covered payroll Contributions as a percentage of covered payroll 6/30/2016 542,557 542,557 - 7,908,987 % 6.86 6/30/2017 558,224 558,224 - 8,137,380 % 6.86 6/30/2018 567,941 567,941 - 8,279,018 % 6.86 6/30/2019 588,545 588,545 - 8,571,837 % 6.87 6/30/2020 591,055 591,055 - 8,615,269 % 6.86 6/30/2021 590,848 590,848 - 8,612,957 % 6.86 6/30/2022 614,532 614,532 - 8,957,602 % 6.86 6/30/2023 641,793 641,793 - 9,353,060 % 6.86 6/30/2024 685,810 685,810 - 9,994,760 % 6.86 6/30/2025 729,374 729,374 - 10,632,274 % 6.86 *The data provided in the schedules is based as of the measurement date of the System's net pension liability, which is as of the beginning of the District's fiscal year. - 70 - SCHOOL DISTRICT OF CLAYTON SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS - UNAUDITED Year ended June 30, 2025 2025 2024 2023 2022 Total OPEB liability Service Cost $ 312,370 $ 313,203 $ 223,268 $ 279,827 Interest on total OPEB liability 296,701 177,324 162,045 119,350 Effect of economic / demographic gains or losses - 2,993,481 - (467,164) Changes in assumptions (801,846) (388,927) 87,285 (656,501) Benefit payments (413,110) (392,933) (172,847) (161,586) Net change in total OPEB liability (605,885) 2,702,148 299,751 (886,074) Total OPEB liability at beginning of year 7,441,842 4,739,694 4,439,943 5,326,017 Total OPEB liability at end of year $ 6,835,957 $ 7,441,842 $ 4,739,694 $ 4,439,943 Covered Payroll $ 39,324,366 $ 37,497,193 $ 34,870,296 $ 34,016,844 Total OPEB liability as a percentage of covered payroll % 17.38 % 19.85 % 13.59 % 13.05 2021 2020 2019 2018 Total OPEB liability Service Cost $ 289,758 $ 216,081 $ 264,514 $ 270,318 Interest on total OPEB liability 116,915 205,795 213,641 199,304 Effect of economic / demographic gains or losses - (1,530,458) - - Changes in assumptions 29,005 657,732 211,954 (160,959) Benefit payments (219,114) (205,185) (357,661) (341,928) Net change in total OPEB liability 216,564 (656,035) 332,448 (33,265) Total OPEB liability at beginning of year 5,109,453 5,765,488 5,433,040 5,466,305 Total OPEB liability at end of year $ 5,326,017 $ 5,109,453 $ 5,765,488 $ 5,433,040 Covered Payroll $ 33,349,789 $ 32,481,736 $ 32,341,024 $ 31,688,037 Total OPEB liability as a percentage of covered payroll % 15.97 % 15.73 % 17.83 % 17.15 Note: This schedule is to present information for 10 years. Additional years will be presented as they become available. Plan Assets No assets are accumulated in a trust that meets all of the following criteria of GASB Statement No. 75, paragraph 4, to pay benefits:  Contributions from the employer and any nonemployer contributing entities, and earnings thereon, must be irrevocable.  Plan assets must be dedicated to providing OPEB to plan members in accordance with the benefit terms.  Plan assets must be legally protected from the creditors of the employer, nonemployer contributing entities, the plan administrator, and plan members. - 71 -

Additional years will be presented as they become available. Plan Assets No assets are accumulated in a trust that meets all of the following criteria of GASB Statement No. 75, paragraph 4, to pay benefits:  Contributions from the employer and any nonemployer contributing entities, and earnings thereon, must be irrevocable.  Plan assets must be dedicated to providing OPEB to plan members in accordance with the benefit terms.  Plan assets must be legally protected from the creditors of the employer, nonemployer contributing entities, the plan administrator, and plan members. - 71 - SCHOOL DISTRICT OF CLAYTON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS - DEBT SERVICE FUND Year ended June 30, 2025 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 7,707,100 $ 7,707,100 $ 7,719,465 $ - $ 12,365 County 180,000 180,000 147,970 - (32,030) Federal 176,330 176,330 178,251 - 1,921 Total revenues 8,063,430 8,063,430 8,045,686 - (17,744) Expenditures Debt service: Principal retirements 6,110,000 6,110,000 6,110,000 - - Interest and other charges 1,284,340 1,284,340 1,279,078 - 5,262 Total expenditures 7,394,340 7,394,340 7,389,078 - 5,262 Revenues over expenditures $ 669,090 $ 669,090 $ 656,608 $ - $ (12,482) Reconciliation of budgetary (cash) basis of accounting to modified accrual basis of accounting Revenues per above - cash basis $ 8,045,686 Current year revenue accruals 8,880 Prior year revenue accruals (23,024) Revenues - modified accrual basis $ 8,031,542 Expenditures per above - cash basis $ 7,389,078 Current year expenditure accruals 299 Prior year expenditure accruals (369) Expenditures - modified accrual basis $ 7,389,008 - 73 -

SCHOOL DISTRICT OF CLAYTON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS - DEBT SERVICE FUND Year ended June 30, 2025 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 7,707,100 $ 7,707,100 $ 7,719,465 $ - $ 12,365 County 180,000 180,000 147,970 - (32,030) Federal 176,330 176,330 178,251 - 1,921 Total revenues 8,063,430 8,063,430 8,045,686 - (17,744) Expenditures Debt service: Principal retirements 6,110,000 6,110,000 6,110,000 - - Interest and other charges 1,284,340 1,284,340 1,279,078 - 5,262 Total expenditures 7,394,340 7,394,340 7,389,078 - 5,262 Revenues over expenditures $ 669,090 $ 669,090 $ 656,608 $ - $ (12,482) Reconciliation of budgetary (cash) basis of accounting to modified accrual basis of accounting Revenues per above - cash basis $ 8,045,686 Current year revenue accruals 8,880 Prior year revenue accruals (23,024) Revenues - modified accrual basis $ 8,031,542 Expenditures per above - cash basis $ 7,389,078 Current year expenditure accruals 299 Prior year expenditure accruals (369) Expenditures - modified accrual basis $ 7,389,008 - 73 - SCHOOL DISTRICT OF CLAYTON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS - CAPITAL PROJECTS FUND Year ended June 30, 2025 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 3,626,500 $ 3,626,500 $ 5,241,327 $ - $ 1,614,827 County 26,700 26,700 54,731 - 28,031 Other 25,000 25,000 44,914 - 19,914 Total revenues 3,678,200 3,678,200 5,340,972 - 1,662,772 Expenditures Instruction 828,760 1,423,380 923,193 594,620 500,187 Attendance and guidance 5,000 5,000 - - 5,000 Health services - 5,000 4,995 5,000 5 Media services - 1,800 1,799 1,800 1 Executive administration 149,000 290,380 348,596 141,380 (58,216) Building level administration 5,000 23,060 18,055 18,060 5,005 Operation of plant 2,120,100 3,259,340 2,795,439 1,139,240 463,901 Security services 10,000 559,000 507,891 549,000 51,109 Food services 18,500 18,500 10,555 - 7,945 Business services 32,500 31,140 34,842 (1,360) (3,702) Central office support services 1,000 1,300 1,311 300 (11) Adult/community programs - (2,140) 6,004 (2,140) (8,144) Facilities acquisition and construction 57,100 57,100 57,099 - 1 Debt service: Principal retirements 467,900 467,900 467,901 - (1) Interest and other charges 66,610 66,610 66,600 - 10 Total expenditures 3,761,470 6,207,370 5,244,280 2,445,900 963,090 Revenues over (under) expenditures $ (83,270) $ (2,529,170) $ 96,692 $ 2,445,900 $ (2,625,862) Reconciliation of budgetary (cash) basis to modified accrual basis of accounting Revenues per above - cash basis $ 5,340,972 Current year revenue accruals 52,062 Prior year revenue accruals (70,232) Revenues - modified accrual basis $ 5,322,802 Expenditures per above - cash basis $ 5,244,280 Current year expenditure accruals 914,139 Prior year expenditure accruals (526,013) Expenditures - modified accrual basis $ 5,632,406 - 74 -

SCHOOL DISTRICT OF CLAYTON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS - CAPITAL PROJECTS FUND Year ended June 30, 2025 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 3,626,500 $ 3,626,500 $ 5,241,327 $ - $ 1,614,827 County 26,700 26,700 54,731 - 28,031 Other 25,000 25,000 44,914 - 19,914 Total revenues 3,678,200 3,678,200 5,340,972 - 1,662,772 Expenditures Instruction 828,760 1,423,380 923,193 594,620 500,187 Attendance and guidance 5,000 5,000 - - 5,000 Health services - 5,000 4,995 5,000 5 Media services - 1,800 1,799 1,800 1 Executive administration 149,000 290,380 348,596 141,380 (58,216) Building level administration 5,000 23,060 18,055 18,060 5,005 Operation of plant 2,120,100 3,259,340 2,795,439 1,139,240 463,901 Security services 10,000 559,000 507,891 549,000 51,109 Food services 18,500 18,500 10,555 - 7,945 Business services 32,500 31,140 34,842 (1,360) (3,702) Central office support services 1,000 1,300 1,311 300 (11) Adult/community programs - (2,140) 6,004 (2,140) (8,144) Facilities acquisition and construction 57,100 57,100 57,099 - 1 Debt service: Principal retirements 467,900 467,900 467,901 - (1) Interest and other charges 66,610 66,610 66,600 - 10 Total expenditures 3,761,470 6,207,370 5,244,280 2,445,900 963,090 Revenues over (under) expenditures $ (83,270) $ (2,529,170) $ 96,692 $ 2,445,900 $ (2,625,862) Reconciliation of budgetary (cash) basis to modified accrual basis of accounting Revenues per above - cash basis $ 5,340,972 Current year revenue accruals 52,062 Prior year revenue accruals (70,232) Revenues - modified accrual basis $ 5,322,802 Expenditures per above - cash basis $ 5,244,280 Current year expenditure accruals 914,139 Prior year expenditure accruals (526,013) Expenditures - modified accrual basis $ 5,632,406 - 74 - ANNUAL FINANCIAL INFORMATION AND OPERATING DATA – Unaudited