LEARNING COMMUNITY BUDGET FORM TO THE COUNTY BOARD AND COUNTY CLERK OF

This budget is for the Period SEPTEMBER 1, 2018 through AUGUST 31, 2019

All Other Purposes YES X NO

General Fund -$ Capital Projects 745,644.44$ Elementary Learning Center 8,947,729.20$ YES X NO

Total All Funds 9,693,373.64$

Total Certified Valuation (All Counties)

Signature: Signature:Printed Name: Printed Name:

Mailing Address: Mailing Address:City, Zip: City, Zip:

Phone Number: Phone Number:E-Mail Address: E-Mail Address:lchang@learningcommunityds.org

David Patton1612 North 24th StreetOmaha, NE 68110402-964-2106dpatton@learningcommunityds.org

Lorraine Chang

Omaha, NE 681101612 North 24th Street

402-964-2405

Budget Due by 9-20-2018

2018-2019STATE OF NEBRASKA Learning Community #00-9000

DOUGLAS and SARPY Counties

LEARNING COMMUNITY CEO

(Certification of Valuation(s) from County Assessor MUST be attached)

Report of Trade Names, Corporate Names & Business Names

If YES , Please submit Trade Name Report by September 31, 2018.

Did the Subdivision operate under a separate Trade Name, Corporate Name, or other Business Name during the period July 1, 2017 through June 30, 2018?

LEARNING COMMUNITY ADMINISTRATOR/BOARD MEMBER:

AMOUNT OF PERSONAL ANDREAL PROPERTY TAX REQUIRED

FOR:

Report of Joint Public Agency & Interlocal AgreementsThe Undersigned Administrator/Board Member Hereby Certifies:

If YES , Please submit Interlocal Agreement Report by September 20, 2018.

-

Was this Subdivision involved in any Interlocal Agreements or Joint Public Agencies for the reporting period July 1, 2017 through June 30, 2018?

3. Dept. of Education

APA Contact Information

Telephone: (402) 471-2111 FAX: (402) 471-3301Website: www.auditors.nebraska.gov

Questions - E-Mail: Deann.Haeffner@nebraska.gov

Auditor of Public Accounts State Capitol, Suite 2303

Lincoln, NE 68509

Submission Information

Submit budget to:1. Auditor of Public Accounts -Electronically on Website or Mail

2. County Board (SEC. 13-508), C/O County Clerk

Page 1

BUDGET STATEMENT AND CERTIFICATION OF TAX Learning Community #00-9000

2018-2019 BUDGET ADOPTED

TOTALBEGINNINGBALANCE(Column 1)

TOTAL AVAILABLE RESOURCES

BEFORE PROPERTY TAXES (Including

Beginning Balances)(Column 2)

PERSONALAND REALPROPERTY

TAXES(Column 3)

TOTALRESOURCESAVAILABLE(Col 2 + Col 3)

(Column 4)

TOTALBUDGET OF

DISBURSEMENTS& TRANSFERS

(Column 5)

NECESSARYCASH RESERVE

(Column 6)

TOTAL REQUIREMENTS

(Col 5 + Col 6)(Column 7)

446,164.00$ 931,864.00$ -$ $ 931,864.00 583,540.00$ 348,324.00$ 931,864.00$

776,181.00$ 776,931.00$ 738,188.00$ $ 1,515,119.00 803,000.00$ 712,119.00$ 1,515,119.00$

4,718,746.00$ 5,453,605.00$ 8,858,252.00$ $ 14,311,857.00 9,084,886.00$ 5,226,971.00$ 14,311,857.00$

5,941,091.00$ 7,162,400.00$ 9,596,440.00$ 16,758,840.00$ 10,471,426.00$ 6,287,414.00$ 16,758,840.00$

GeneralFund

CapitalProjects

ElementaryLearningCenter

-$ 738,188.00$ 8,858,252.00$

-$ 7,456.44$ 89,477.20$

-$ 745,644.44$ 8,947,729.20$

-$ -$ -$

TOTAL PERSONAL AND REAL PROPERTY TAXES (Line A + Line B + Line C) (Line D)

COUNTY TREASURER'S BALANCE, 9-1-2018

General Fund

Elementary Learning Center

TOTAL ALL FUNDS

Capital Projects

PERSONAL AND REAL PROPERTY TAX RECAP

PERSONAL AND REAL PROPERTY TAXES FROM COLUMN 3 (Line A)

COUNTY TREASURER'S COMMISSION AT 1% OF COLUMN A (Line B)

MOTOR VEHICLE TAXES

Page 2

BUDGET STATEMENT AND CERTIFICATION OF TAX Learning Community #00-9000

2017-2018 BUDGET ACTUAL/ESTIMATED

TOTALBEGINNINGBALANCE(Column 1)

TOTAL AVAILABLE RESOURCES

BEFORE PROPERTY TAXES (Including

Beginning Balances)(Column 2)

PERSONALAND REALPROPERTY

TAXES(Column 3)

TOTALRESOURCESAVAILABLE(Col 2 + Col 3)

(Column 4)

TOTALDISBURSEMENTS

& TRANSFERS(Column 5)

ENDING BALANCE(Col 4 - Col 5)

(Column 6)

Common Levy General -$ -$ -$ $ - -$ -$

Common Levy Special Building -$ -$ -$ $ - -$ -$

452,428.00$ 952,778.00$ -$ $ 952,778.00 506,614.00$ 446,164.00$

749,550.00$ 750,300.00$ 698,361.00$ $ 1,448,661.00 672,480.00$ 776,181.00$

4,618,063.00$ 5,344,008.00$ 8,380,326.00$ $ 13,724,334.00 9,005,588.00$ 4,718,746.00$

5,820,041.00$ 7,047,086.00$ 9,078,687.00$ 16,125,773.00$ 10,184,682.00$ 5,941,091.00$

RTIFIED STATE AID

General Fund

Capital Projects

TOTAL ALL FUNDS

Elementary Learning Center

Page 3

BUDGET STATEMENT AND CERTIFICATION OF TAX Learning Community #00-9000

TOTALBEGINNINGBALANCE(Column 1)

TOTAL AVAILABLE RESOURCES

BEFORE PROPERTY TAXES (Including

Beginning Balances)(Column 2)

PERSONALAND REALPROPERTY

TAXES(Column 3)

TOTALRESOURCESAVAILABLE(Col 2 + Col 3)

(Column 4)

TOTALDISBURSEMENTS

& TRANSFERS(Column 5)

ENDING BALANCE(Col 4 - Col 5)

(Column 6)

Common Levy General -$ -$ -$ -$ -$ -$

Common Levy Special Building -$ -$ -$ -$ -$ -$

420,620.00$ 921,259.00$ -$ 921,259.00$ 468,831.00$ 452,428.00$

787,337.00$ 787,669.00$ 670,761.00$ 1,458,430.00$ 708,880.00$ 749,550.00$

5,857,858.00$ 6,549,002.00$ 7,519,296.00$ 14,068,298.00$ 9,450,235.00$ 4,618,063.00$

7,065,815.00$ 8,257,930.00$ 8,190,057.00$ 16,447,987.00$ 10,627,946.00$ 5,820,041.00$

RTIFIED STATE AID

2016-2017 BUDGET ACTUAL

General Fund

Capital Projects

Elementary Learning Center

TOTAL ALL FUNDS

Page 4

(1) 9,693,373.64$

(2) 11,689.00$

(3) 7,243.00$

(4) -$

Prior Year Capital Improvements Excluded from Restricted Funds (From 2017-2018 Lid Exceptions, Line (10)) -$ (5)LESS: Amount Spent During 2017-2018 -$ (6)LESS: Amount Expected to be Spent in Future Budget Years -$ (7)

(8) -$ Nameplate Capacity Tax (8a) -$

TOTAL RESTRICTED FUNDS (A) (9) 9,712,305.64$

Capital Improvements Budgeted (Purchase of Real Property and Improvements on Real Property) -$ (10)LESS: Amount of prior year capital improvements that wereexcluded from previous lid calculations but were not spent andnow budgeted this fiscal year (cannot exclude same capitalimprovements from more than one lid calculation.)Agrees to Line (7). -$ (11)

(12) -$ (13) -$

(14)

(15) -$

(16)

(17) -$ Judgments (18) -$ Refund of Property Taxes to Taxpayers (19) -$

(20) -$

TOTAL LID EXCEPTIONS (B) (21) -$

9,712,305.64$

Lid Exceptions

TOTAL RESTRICTED FUNDSFor Lid Computation (To Line 9 of the Lid Computation Form)

To Calculate: Total Restricted Funds (A)-Line 9 MINUS Total Lid Exceptions (B)-Line 21

Total Restricted Funds for Lid Computation cannot be less than zero. See Instruction Manual on completing the Lid Supporting Schedule.

Bonded IndebtednessPublic Facilities Construction Projects (Statute 72-2301 to 72-2308) (Fire Districts & Hospital Districts Only)

Interlocal Agreements/Joint Public Agency Agreements

Public Safety Communication Project - Statute 86-416 (Fire Districts Only)Payments to Retire Bank Loans and Other Financial Instruments - Agreedto before 7/1/99 (Fire Districts Only) ORPayments to Retire Interest-Free Loans from the Department ofAeronautics (Public Airports Only)

Repairs to Infrastructure Damaged by a Natural Disaster

Allowable Capital Improvements

In-Lieu of Tax Payments

Transfers of Surplus Fees

Prior Year Budgeted Capital Improvements that were excluded from Restricted Funds.

Amount to be included as Restricted Funds (Cannot be a Negative Number)

2018-2019 LID SUPPORTING SCHEDULE

Calculation of Restricted Funds

Total Personal and Real Property Tax Requirements

Motor Vehicle Pro-Rate

Page 5

LEARNING COMMUNITYin

DOUGLAS AND SARPY COUNTY

9,712,305.64 (1)

1 BASE LIMITATION PERCENT INCREASE (2.5%) 2.50 %(2)

2 ALLOWABLE GROWTH PER THE ASSESSOR MINUS 2.5% - %

337,194,878.00 / 59,821,339,469.00 = 0.56 %(3)

2018 Growthper Assessor

2017 Valuation Multiply times100 To get %

3 ADDITIONAL ONE PERCENT BOARD APPROVED INCREASE - %

/ = - %(4)

# of Board Membersvoting "Yes" for

Increase

Total # of Membersin Governing Body at

Meeting

Must be at least.75 (75%) of theGoverning Body

ATTACH A COPY OF THE BOARD MINUTES APPROVING THE INCREASE.

4%

(5)

Please Attach Ballot Sample and Election Results OR Record of Action From Townhall Meeting

TOTAL ALLOWABLE PERCENT INCREASE = Line (2) + Line (3) + Line (4) + Line (5) 2.50 %(6)

Allowable Dollar Amount of Increase to Restricted Funds = Line (1) x Line (6) 242,807.64 (7)

Total Restricted Funds Authority = Line (1) + Line (7) 9,955,113.28 (8)

Less: Restricted Funds from Lid Supporting Schedule 9,712,305.64 (9)

Total Unused Restricted Funds Authority = Line (8) - Line (9) 242,807.64 (10)

LINE (10) MUST BE GREATER THAN OR EQUAL TO ZERO ORYOU ARE IN VIOLATION OF THE LID LAW.

SPECIAL ELECTION/TOWNHALL MEETING - VOTER APPROVED % INCREASE

COMPUTATION OF LIMIT FOR FISCAL YEAR 2018-2019

PRIOR YEAR RESTRICTED FUNDS AUTHORITY

2017-2018 Restricted Funds Authority (Base Amount) = Line (8) from last year's Lid Form

ALLOWABLE INCREASES

Page 6

Schedule - Levy Limit Calculation Learning Community #00-9000

LineNo.

District Property TaxRequest

(Column A)

District AssessedValuation

(Column B)

Levy Subject to Limitation[(Column A / Column B) x 100]

(Column C)

1

2

3 General Fund - -

4 Capital Projects 745,644.44 59,651,528,066.00 0.001250

5 Elementary Learning Center 8,947,729.20 59,651,528,066.00 0.015000

6 Total Levy Subject to Limitation (Total of Lines 1 through 4) 0.016250

NOTE: If the Capital Projects Total Levy, per this schedule (Line 4, Column C), is $0.005, or less, the levy limitation per State Statute Section 77-3442 has been met.

If the Elementary Learning Center Total Levy, per this schedule (Line 5, Column C), is $0.015, or less, the levy limitation per State Statute Section 77-3442 has been met.

NOTE: This Schedule is not provided for levy setting purposes.

Schedule - Page 7

If no official address, please provide address where correspondence should be sent

NAME

Learning Community of Douglas & Sarpy Counties

ADDRESS 1612 N. 24TH STCITY & ZIP CODE OMAHA, NE 68110TELEPHONE 402‐964‐2405WEBSITE www.learningcommunityds.org

CLERK/TREASURER/SUPERINTENDENT/OTHER PREPARER

NAME Carol Hahn David Moon

TITLE /FIRM NAME Treasurer Finance Director

TELEPHONE 402‐964‐2405 402‐964‐2198

EMAIL ADDRESS chahn@learningcommunityds.org dmoon@learningcommunityds.org

For Questions on this form, who should we contact (please  √  one):  Contact will be via email if supplied.

Board Chairperson

Clerk / Treasurer / Superintendent / Other

 X Preparer

lchang@learningcommunityds.org

CORRESPONDENCE INFORMATION

ENTITY OFFICIAL ADDRESS

BOARD CHAIRPERSON

Lorraine Chang

Chairperson

402‐964‐2405

Page 1a

State of Nebraska Budget Form - NBH-Learning Community

NOTICE OF BUDGET HEARING AND BUDGET SUMMARY

Learning Community #00-9000

in Douglas and Sarpy Counties

PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Sections 13-501 to 13-513, that the governing body will meet on the 23 day of August 2018 at 5:15 o'clock PM, at the Learning Community Center of North Omaha for the purpose of hearing support, opposition, criticism, suggestions or observations of taxpayers relating to the following proposed budget and to consider amendments relative thereto.

The budget detail is available at the office of the Clerk/Secretary during regular business hours.

------------------...:.N..:..:a:;.;n""'cy._J;;.;;a;;.:co.::..b;;.;;s;;.:o..:..:n __________________ Cierk/Secretary

Actual Actual/Estimated Budgeted Disbursements & Disbursements & Disbursements & Total Available

Transfers Transfers Transfers Necessary Resources Fee and Total Personal and Cash Before Property Delinquent Real Property Tax

FUNDS 2016-2017 2017-2018 2018-2019 Reserve Taxes Tax Allowance Requirement 111 _t2}_ (2) (3) (4) (5} _(6)

General Fund $ 468,831 .00 $ 506,614.00 $ 583,540.00 $ 348,324.00 $ 931,864.00 $ - $ -Capital Projects $ 708,880.00 $ 672,480.00 $ 803,000.00 $ 714,220.00 $ 776,931 .00 $ 7,477.66 $ 747,766.66

Elementary Learning Center $ 9,450,235.00 $ 9,005,588.00 $ 9,084,886.00 $ 5,252,188.00 $ 5,453,605.00 $ 89,731.92 $ 8,973,200.92

TOTALS $ 10,627,946.00 $ 10,184,682.00 $ 10,471,426.00 $ 6,314,732.00 $ 7,162,400.00 $ 97,209.58 $ 9,720,967.58

8-17-18 Unused Budget Authority Created For Next Year 79,539.531

THE DAILY RECORD OF OMAHA

LYNDA K. HENNINGSEN, Publisher

PROOF OF PUBLICATION

The State of Nebraska, ss. UNITED STATES OF AMERICA, }

District of Nebraska, County of Douglas,

City of Omaha,

J.BOYD

being duly sworn, deposes and says that she is

LEGAL EDITOR

of THE DAILY RECORD, of Omaha, a legal newspaper, printed and published daily in the English language, having a bona fide paid circulation in Douglas County in excess of 300 copies, printed in Omaha, in said County of Douglas, for more than fiftY-two weeks last past; that the printed notice hereto attached was published in THE

DAILYRECO~{l~1m~----------

Additional Copies $15650

Total $ __ _

LEARNING COMMUNITY OF DOUGLAS AND SARPY COUNTIES

NOTICE OF PROPERTY TAX REQUEST PUBUC HEARING

Public notice is hereby given, In compliance with Neb. Rev. Stat. § 77-1601.02, that the Learn­ing Community Coordinating Council will conduct a public hearing on August 23, 2018 at S: 15 P.M. at Learning Community Center of North Omaha, 1612 North 24'" Street, Omaha, Nebraska for the purpose of hearing support, opposition, criticism, suggestions or observations of taxpayers relating to setting the final tax request at a different amount than the prior year tax request.

ELEMENTARY LEARNING CENTER LEVY 2017-2018 Tax Request- $8,467,408 2017 Tax Rate- 0.01500 Tax Rate on Current Valuation to Fund 2017-2018 Tax Request- 0.014154 Proposed 2018-2019 Tax Request: $8,973,201 Proposed 2018 Tax Rate to Fund Request: 0.01500

CAPITAL PROJECTS LEVY 2017-2018 Tax Request- $705,617 2017 Tax Rate- 0. 00125 Tax Rate on Current Valuation to Fund 2017-2018 Tax Request- 0.00118 Proposed 2018-2019 Tax Request: $747,767 Proposed 2018 Tax Rate to Fund Request: 0.00125

Nancy Jacobson, Secretary

8-17-18

THE DAILY RECORD OF OMAHA

LYNDA K. HENNINGSEN, Publisher

PROOF OF PUBLICATION UNITED STATES OF AMERICA,

The State of Nebraska, District of Nebraska, County of Douglas,

}a City of Omaha,

J.BOYD

being duly sworn. deposes and says that she is

LEGAL EDITOR

of THE DAILY RECORD, of Omaha, a legal newspaper, printed and published daily in the English language, having a bona fide paid circulation in Douglas County in excess of 300 copies, printed in Omaha, in said County of Douglas, for more than fifty-two weeks last past; that the printed notice hereto attached was published in THE

DAILYRECO~mOMWm~®~------------------1"\.Ugust 17, LUl

That said Newspaper during that time was re~pl:)lis

~GENERAL N 1 - . a1e otf,e ra . ounty 0 ouglas, ~ • • • • C fD aPdr~te,.Al

~II!L ELLEN FREEMAN < · n r D m·oer '1 r.0?1 ~ ... ~ My vomm. cxp. ece 1 • L - Subscribed in Jq.V.P

::zr: -·· lll ·m utli Publisher's Fee

Additional Copies

Total

me .008 day of J\ugust 18

( 1il I 20 __ I 1 i 1

>taey Public in and for Douglas Coun~ State of Nebraska

CERTIFICATION OF TAXABLE VALUE And VALUE ATTRIBUTABLE TO GROWTH

TAX YEAR 2018

TO: Whom it May Concern TAXABLE VALUE LOCATED IN THE COUNTY OF DOUGLAS

Name of Political Subdivision

Subdivision Type

*2018 Value Attributable to Growth

* 2018 Total Taxable Value

Learning Community

536,573,280 44,089,588,535

* Value attributable to growth is determined pursuant to section 13-518 which includes real and personal property and annexation, if applicable.

Pursuant to section 13-509, I Diane L. Battiato, CPO, Douglas County Assessor/Register of Deeds hereby certifies that the valuation listed herein is, to the best of my knowledge and belief, the true and accurate taxable valuation for the current year.

August 20, 2018 Date CC: County Clerk, Douglas County

Note to political subdivision: A copy of the certification of Value must be attached to budget document.

Format prescribed by the State of Nebraska Department of Property Assessment & Taxation, 2010

CERTIFICATION OF TAXABLE VALUE FOR LEARNING COMMUNITY

TAX YEAR 2018 (certification required on or before August 20th of each year)

~0 : LEARN COM- ELEM LEARNING

~AXABLE VALUE LOCATED IN THE COUNTY OF SARPY

Name of Learning Community

LEARN COM-ELEM LEARNING

Learning Community

Base Code

SCHOOL-LC

Learning Community Taxable Value

15,506,618,875

: Dan Pittman, Sarpy County Assessor hereby certify that the valuation listed 1erein is, to th st of my knowledge and belief, the true and accurate taxable valuation 0

0r the current y #~~Neb. Rev. Stat. 13-509.

signature of county assessor)

date)

:c: County Clerk, Sarpy County :c: County Clerk where district is headquartered, if different county, Sarpy County

Jote to Learning Community: A copy of the Certification of Value must be attached to your budget document.

;uideline form provided by Nebraska Depr. of Revenue Property Assessment Division, Rev. 2018

CERTIFICATION OF TAXABLE VALUE FOR LEARNING COMMUNITY

TAX YEAR 2018 (certification required on or before August 20th of each year)

TO : LEARNING COMMUNITY

TAXABLE VALUE LOCATED IN THE COUNTY OF WASHINGTON

Name of Learning Community

LEARNING COMMUNITY

Learning Community

Base Code

SCHOOL-LC

Learning Community Taxable Value

55,320,656

Steven Mencke, Washington County Assessor hereby certify that the valuation listed ~rein is, to the best of my knowledge and belief, the true and accurate taxable valuation ~r the current year, pursuant to Neb. Rev. stat. 13-509.

ignature of county as essor)

ote) / I

, . County Clerk, \•7ashington County County Clerk where district is headquartered, if different county, \•Jashington

~e to Learning Community: A copy of the Ce1:tification of Value must J::Je attached to yow_· hudget document.

_deline form provided by Nebraska Depr. of Revenue Property Assessment Division, Rev. 2018