206219 INDEPENDENT SCHOOL DISTRICT NO. 1 NEZ PERCE COUNTY, LEWISTON, IDAHO COMBINED STATEMENT OF REVENUES & EXPENDITURES WITH CHANGES IN FUND BALANCE ALL GOVERNMENTAL AND INTERNAL SERVICE FUNDS FOR THE YEAR ENDED JUNE 30, 2026 Budget Actual 2025-26 Salary & 2025-26 Salary & Line Code Account Budget Benefits Actual Benefits 1 REVENUE RECEIPTS 2 410000 Local Sources 30,428,757 31,382,993 3 420000 County Sources 4 430000 State Sources 44,217,596 44,264,829 5 440000 Federal Sources 4,485,039 4,272,750 6 450000 Other Sources 40,000 96,468 7 TOTAL REVENUES 79,171,392 80,017,040 8 460000 Transfers IN 8,378,900 8,417,260 9 TOTAL REVENUE & TRANSFERS 87,550,292 88,434,300 10 11 EXPENDITURES 12 500000 Instructional Services 39,771,213 36,914,226 40,937,730 37,881,059 13 600000 Support Services 25,587,396 17,554,144 24,904,734 17,963,767 14 700000 Non-Instructional Services 3,652,522 1,512,059 4,593,059 1,495,633 15 800000 Facility Acquisition Services 21,051,850 20,497,333 16 910000 Debt Services 4,005,200 4,013,242 17 TOTAL EXPENDITURES 94,068,181 55,980,429 94,946,098 57,340,459 18 920000 Transfers OUT 8,378,900 8,417,260 19 TOTAL EXPENDITURES & TRANSFERS 102,447,081 55,980,429 103,363,358 57,340,459 20 Excess (Deficiency) of Revenues over Expenditures & Transfers (14,896,789) (14,929,058) 21 22 320001 Fund Balance at July 1, 2025 45,079,296 23 27 28 FUND BALANCE At June 30, 2026 (14,896,789) 30,150,238 320000 *Total of Line 20 + 22 This report is prepared pursuant to Idaho Code Section 33-701 in a format prescribed by the State Superintendent of Public Instruction. Copies of the school district budget and the annual report are available for public inspection in theadministrative offices at 3317 - 12th Street, Lewiston, ID 83501. Please call the Clerk of the District at 208-748-3040 for more information. The undersigned certify that this is a true and correct report of the financial condition of Independent School District No. 1. /s/ Jon Lang /s/ Leann L. Hubbard Board President Board Clerk