Publication Sheet – Board of Education Financial Statement of the Various Funds for the Fiscal Year Ending June 30, 2025 Estimate of Needs for Fiscal Year Ending June 30, 2026 Porter Consolidated Public Schools, School District No. I-365, Wagoner County, Oklahoma STATEMENT OF FINANCIAL CONDITION STATEMENT OF FINANCIAL CONDITION AS OF JUNE 30, 2025 ASSETS: Cash Balance June 30, 2025 Investments TOTAL ASSETS LIABILITIES AND RESERVES: Warrants Outstanding Reserves From Schedule 7 TOTAL LIABILITIES AND RESERVES CASH FUND BALANCE (Deficit) JUNE 30, 2025 GENERAL BUILDING CO-OP NUTRITION FUND DETAIL FUND DETAIL FUND DETAIL FUND DETAIL $ 1,503,487.34 $ $ 400,000.00 $ $ 1,903,487.34 $ 265,425.93 $ 0.00 $ 265,425.93 $ 0.00 $ 0.00 $ 0.00 $ 224,647.92 0.00 224,647.92 $ $ $ 625,837.89 $ 4,095.37 $ 629,933.26 $ 39,106.18 $ 0.00 $ 39,106.18 $ 0.00 $ 0.00 $ 0.00 $ 22,803.83 0.00 22,803.83 $ 1,273,554.08 $ 226,319.75 $ 0.00 $ 201,844.09 ESTIMATED NEEDS FOR FISCAL YEAR ENDING JUNE 30, 2026 GENERAL FUND SINKING FUND BALANCE SHEET Current Expense $ 6,890,716.77 1. Cash Balance on Hand June 30, 2025 $ 217,916.06 Reserve for Int. on Warrants & $ 0.00 2. Legal Investments Properly Maturing $ 0.00 Revaluation Total Required $ 6,890,716.77 3. Judgments Paid To Recover By Tax Levy $ 0.00 FINANCED: 4. Total Liquid Assets $ 217,916.06 Cash Fund Balance $ 1,273,554.08 Deduct Matured Indebtedness: Estimated Miscellaneous Revenue $ 4,611,035.84 5. a. Past-Due Coupons $ 0.00 Total Deductions $ 5,884,589.92 6. b. Interest Accrued Thereon $ 0.00 Balance to Raise from Ad Valorem Tax $ 1,006,126.85 7. c. Past-Due Bonds $ 0.00 8. d. Interest Thereon after Last Coupon $ 0.00 ESTIMATED MISCELLANEOUS REVENUE: 9. e. Fiscal Agency Commissions on Above $ 0.00 1000 Other District Sources of Revenue $ 0.00 10. f. Judgments and Int. Levied for/Unpaid $ 0.00 2100 County 4 Mill Ad Valorem Tax $ 118,616.47 11. Total Items a. Through .f $ 0.00 2200 County Apportionment $ 60,438.87 12. Balance of Assets Subject to Accrual $ 217,916.06 (Mortgage Tax) 2300 Resale of Property Fund $ 0.00 Deduct Accrual Reserve if Assets Sufficient: Distribution 2900 Other Intermediate Sources of $ 0.00 13. g. Earned Unmatured Interest $ 3,325.00 Revenue 3110 Gross Production Tax $ 288.64 14. h. Accrual on Final Coupons $ 0.00 3120 Motor Vehicle Collections $ 230,701.96 15. i. Accrued on Unmatured Bonds $ 202,500.00 3130 Rural Electric Cooperative Tax $ 84,387.49 16. Total Items g Through i $ 205,825.00 17. Excess of Assets Over Accrual Reserves 3140 State School Land Earnings $ 99,665.12 $ 12,091.06 **(Page 2) 3150 Vehicle Tax Stamps $ 234.91 3160 Farm Implement Tax Stamps $ 0.00 SINKING FUND REQUIREMENTS FOR 2025-2026 3170 Trailers and Mobile Homes $ 0.00 1. Interest Earnings on Bonds $ 66,891.67 3190 Other Dedicated Revenue $ 0.00 2. Accrual on Unmatured Bonds $ 709,166.67 3200 State Aid – General Operations $ 3,416,979.33 3. Annual Accrual on “Prepaid” Judgments $ 0.00 3300 State Aid – Competitive Grants $ 0.00 4. Annual Accrual on Unpaid Judgments $ 0.00 3400 State – Categorical $ 130,684.52 5. Interest on Unpaid Judgments $ 0.00 6. PARTICIPATING CONTRIBUTIONS 3500 Special Programs $ 0.00 $ 0.00 (Annexations): 3600 Other State Sources of Revenue $ 0.00 7. For Credit to School Dist. No. $ 0.00 3700 Child Nutrition Program $ 0.00 8. For Credit to School Dist. No. $ 0.00 3800 State Vocational Programs $ 57,240.00 9. For Credit to School Dist. No. $ 0.00 4100 Capital Outlay $ 82,676.00 10. For Credit to School Dist. No. $ 0.00 4200 Disadvantaged Students $ 169,705.19 11. Annual Accrual From Exhibit KK $ 0.00 4300 Individuals With Disabilities $ 149,417.34 Total Sinking Fund Requirements $ 776,058.33 4400 Minority $ 10,000.00 Deduct: 1. Excess of Assets over Liabilities 4500 Operations $ 0.00 $ 12,091.06 (if not a deficit) 4600 Other Federal Sources of $ 0.00 2. Contributions From Other Districts $ 0.00 Revenue 4700 Child Nutrition Programs $ 0.00 Balance To Raise $ 763,967.27 4800 Federal Vocational Education $ 0.00 5000 Non-Revenue Receipts $ 0.00 Total Estimated Revenue $ 4,611,035.00 13d. j. Unmatured Coupons Due Before 4-1-2026 14d. k. Unmatured Bonds So Due 15d. l. Whatever Remains is for Exhibit KK Line E. 16d. Deficit as Shown on Sinking Fund Balance Sheet. 17d. Less Cash Requirements for Current Fiscal Year in Excess of Cash on Ha 18d. Remaining Deficit is for Exhibit KK Line F. Current Expense Reserve for Int. on Warrants & Revaluation Total Required FINANCED: Cash Fund Balance Estimated Miscellaneous Revenue Total Deductions Balance to Raise from Ad Valorem Tax Current Expense Reserve for Int. on Warrants & Revaluation Total Required FINANCED: Cash Fund Balance Estimated Miscellaneous Revenue Total Deductions Balance BUILDING FUND $ $ $ $ $ $ $ $ $ $ $ $ $ SINKING FUND 0.00 0.00 0.00 0.00 0.00 0.00 $ $ $ 469,973.98 0.00 469,973.98 $ $ $ $ 226,319.75 100,000.00 326,319.75 143,654.23 CO-OP FUND CHILD NUTRITION PROGRAMS FUND 0.00 $ 518,964.49 0.00 $ 0.00 0.00 $ 518,964.19 0.00 $ 0.00 $ 0.00 $ 0.00 $ 201,844.09 317,120.40 518,964.19 0.00