202956 KAMIAH JOINT SCHOOL DISTRICT NO. 304 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds Year Ended June 30, 2025 Forest Child School District General Reserve Nutrition Modernization Fund Fund Fund Facilities Fund Revenues Local Taxes $16,078 Other Local Revenue 118,686 $53,808 $6,645 $35,635 State Revenue 3,917,539 1,651,675 Federal Revenue 319,449 19,528 210,197 Total Revenues 4,371,752 73,336 216,842 1,687,310 Expenditures Instructional Programs Elementary School 1,542,821 Secondary School 773,997 Special Education 445,394 Special Education Preschool 17,871 Gifted & Talented School Activity 103,388 Summer School Program Support Service Programs Attendance - Guidance - Health 192,155 Special Education Support Services 115,121 Instruction Improvement 117,144 Educational Media 8,458 Board of Education 12,349 307 District Administration 197,465 School Administration 373,259 Business Operations 93,485 Administrative Technology Service Buildings - Care 365,289 Maintenance - Non-Student Occupied Maintenance Buildings & Equipment 286,867 220 Maintenance- Grounds Maintenance - Grounds 15,186 Security Program Pupil-To-School Transportation 208,847 Pupil-Activity Transportation 16,741 General Transportation Non-Instructional Programs Child Nutrition 7,389 312,432 Community Services 3,985 Student Activity Capital Assets Capital Assets - Non-Student Occupied Total Expenditures 4,897,211 527 312,432 0 Excess (Deficiency) of Revenues Over Expenditures (525,459) 72,809 (95,590) 1,687,310 Other Financing Sources (Uses) Transfers In 28,028 96,682 Transfers Out (187,031) (28,028) Total Other Financing Sources (Uses) (159 003) (28,028) 96,682 0 Net Change in Fund Balances (684,462) 44,781 1,092 1,687,310 Fund Balances - Beginning 684,462 1,539,114 22,291 0 Fund Balances - Ending $0 $1,583,895 $23,383 $1,687,310 Thë undersigned certify that this is a true and correct report of the Financial condition of Kamiah Joint School District 304. /s/ Rikki Simler /s/ Tracy Lynde Chairman of the Board Clerk/Treasurer