202864 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, 2025 Budget Actual 2024-25 Salary & 2024-25 Salary & Line Code Account Budget Benefits Actual Benefits 1 REVENUE RECEIPTS 2 410000 Local Sources 33,723,321 34,229,359 3 420000 County Sources 4 430000 State Sources 58,952,897 59,280,147 5 440000 Federal Sources 4,432,526 4,474,696 6 450000 Other Sources 214,000 240,444 7 TOTAL REVENUES 97,322,744 98,224,646 8 460000 Transfers IN 4,045,000 4,071,550 9 TOTAL REVENUE & TRANSFERS 101,367,744 102,296,196 10 11 EXPENDITURES 12 500000 Instructional Services 40,049,133 36,708,969 39,867,445 36,635,653 13 600000 Support Services 23,655,796 16,815,225 22,010,004 16,903,781 14 700000 Non-Instructional Services 3,257,691 1,347,291 4,161,270 1,484,721 15 800000 Facility Acquisition Services 13,251,009 15,360,370 16 910000 Debt Services 4,003,950 3,993,723 17 TOTAL EXPENDITURES 84,217,579 54,871,485 85,392,812 55,024,155 18 920000 Transfers OUT 4,045,000 4,071,550 19 TOTAL EXPENDITURES & TRANSFERS 88,262,579 54,871,485 89,464,362 55,024,155 20 Excess (Deficiency) of Revenues over Expenditures & Transfers 13,105,165 12,831,834 22 320001 Fund Balance at July 1, 2024 32,247,462 28 FUND BALANCE At June 30, 2025 13,105,165 45,079,296 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 the administrative 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/ Staci Baldwin, Board President /s/ Leann L. Hubbard, Board Clerk