HomeMy WebLinkAboutLa Joya Independent School District - Public Financial Report
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The La Joya Independent School District, located in the western portion of Hidalgo County consists of more than 225 square
miles stretching west of Mission to Sullivan City, including the smaller communities of La Joya, Palmview and Peñitas. The
District has a strong and rich educational history. The first schools were established during the 1800’s to provide educational
opportunities for the people living in western Hidalgo County who did not have access to existing educational institutions.
La Joya ISD is committed to providing educational excellence
through rigor, relevance, relationships and personal responsibil-
ity. We are the integral part of learning where students become
successful and productive contributors to our global society. We
embrace, with passion, the commitment to continuous improve-
ment, collaboration and accountability that will allow our stu-
dents to imprint the world.
23 Elementary
8 Middle Schools
3 High Schools
8 Special Campuses
Total Number of Schools
Enrollment 26,618
8,433
HS
6,079
MS
10,507
K-5th
1,533
Pre-K
66
Early Childhood
Education
Total Enrollment
Ethnicity
Hispanic 99.8%
White 0.1%
Other 0.1%
Student Demographics
Title I 98.1%
Economically Disadvantaged 93.2%
At Risk 80.4%
Limited English Proficient
Language Learners 57.0%
Bilingual 55.2%
Migrant 3.9%
Gifted & Talented 10.3%
Section 504 4.5%
Special Education 10.8%
Source: Texas Academic Performance Report/PEIMS
La Joya ISD has an average daily membership of 26,618 stu-
dents of which, Hispanic students account for over 99 percent
of the enrollment. Overall, La Joya ISD boasts 42 campuses,
(three comprehensive high schools, eight special campuses,
eight middle schools, and 23 elementary schools) and employs
over 4,200 individuals from all across the Rio Grande Valley
and some from overseas.
• La Joya ISD employs 1,885 teachers
• Average Teacher Salary $59,872
• Average Teaching Experience 13 years
• 22.7 % hold Master’s degrees
• Full Time Staff 4,165
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Citizens and Taxpayers of La Joya Independent School District:
We are pleased to present the La Joya Independent School District’s Popular Annual Financial Report (PAFR) for 10 months ended June 30, 2021.
During the 2020-2021 fiscal year, La Joya ISD Management team along with the support from the School Board of Trustees, made the decision to
change fiscal year end from August 31st to June 30th. This report is designed to make the financial operations of our school district easier to un-
derstand for our citizens and other potential users. The PAFR summarizes the financial activities and operating results of the District and was
compiled from the financial information reported in our 2021 Comprehensive Annual Financial Report (CAFR). The CAFR is a more comprehensive
document that is prepared in conformance with Generally Accepted Accounting Principles (GAAP) and was audited by our external auditor, Noel
Garza, CPA, PC, receiving an “unmodified” (the highest) opinion. On the other hand, the PAFR is unaudited and presented on a GAAP basis. While
the underlying accounting methods are similar to the CAFR, the PAFR simplifies reporting by not including all segregated funds, required presenta-
tions and full disclosure of all material financial and non-financial events in the notes to the financial statements. Citi-
zens desiring to review full disclosure financial statements may obtain a copy of the CAFR from the Business Office
through an Open Records Request or may view it on the District’s website at https://www.lajoyaisd.com/214889-2.
La Joya Independent School District is proud of this report and the support offered by the Board of Trustees. The
District continuously strives to increase public confidence in the governing body of the District as well as increasing
communication with the community. The PAFR should assist citizens and taxpayers understand how their tax dol-
lars are being spent in educating our 26,000+ students. As you will see in this report, the District is directing your
tax dollars into the classroom to maximize student achievements. Any questions, comments, or feedback regarding
this report are welcomed and may be directed to the Business Office by calling 956-323-2000 or via e-mail at
j.trevino5@lajoyaisd.net.
Joel Treviño
The Administration and Finance Department of La Joya Independent School District is charged with the maximization of fis-
cal resources and utilization of sound financial management.
Some of the accomplishments for the ten month period ended June 30, 2021 include:
* Met the 98% tax collection rate goal.
* No findings of questioned costs in the annual audit.
* Received a “A” (Superior) under Schools FIRST (Financial Integrity Rating Systems of Texas).
* Maintained its credit rating of “A1” from Moody’s, which allows for better opportunities when seeking financial
assistance.
* Received the Certificate of Excellence in Financial Reporting from the Association of School Business Officials (ASBO)
for 11 consecutive years.
* Received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers
Association (GFOA) for 10 consecutive years.
* Received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government Finance
Officers Association (GFOA) for 10 consecutive years.
* Received the Texas Association of School Business Officials (TASBO) Award of Merit for Purchasing Operations with
Recognized distinction for 12 consecutive years.
* Received the National Procurement Institute Achievement of Excellence in Procurement Award for 8 consecutive years.
Chief Financial Officer
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Government Finance Officers Association
The Government Finance Officers Association of the United States and Cana-
da (GFOA) has given an Award for Outstanding Achievement in Popular An-
nual Financial Reporting to La Joya Independent School District for its Popu-
lar Annual Financial Report for the fiscal year ended August 31, 2020.
The Award for Outstanding Achievement in Popular Annual Financial Report-
ing is a prestigious national award recognizing conformance with the highest
standards for preparation of state and local government popular reports.
In order to receive an Award for Outstanding Achievement in Popular Annual
Financial Reporting, a government unit must publish a Popular Annual Finan-
cial Report, whose contents conform to program standards of creativity,
presentation, understandability and reader appeal.
An Award for Outstanding Achievement in Popular Annual Financial Report-
ing is valid for a period of one year.
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The Texas Education Agency (TEA) prepares the Texas
Academic Performance Report (TAPR), which includes
information on student performance for every public
school, district or region in Texas. The information in
the tables on this page is from the 2020-2021 TAPR
report which can be accessed at www.tea.state.tx.us.
Goal 1- The district will implement a rigorous curricu-
lum and instruction program to close achievement
gaps which ensure that all students reach their aca-
demic potential.
Goal 2- The district will implement student support
services that address the total well-being of each stu-
dent by providing a safe and secure school environ-
ment.
Goal 3- The district will provide an administrative and
finance system that supports student achievement.
Fiscal
Year
Student
Enrollment
Teaching
Staff
Pupil-
Teacher
Ratio
Average
Teacher
Salary
Average
Years of
Experience
% of Students
Receiving Free
or Reduced
Meals
2021 26,618 1,885 14.1 $ 59,872 12.6 88%
2020 27,276 1,920 14.2 $ 59,148 12.1 88%
2019 27,734 1,879 14.9 $ 55,820 11.6 88%
State Region District
Attendance Rate
2019-2020 98.3% 98.3% 97.3%
2018-2019 95.4% 95.5% 94.1%
Annual Dropout Rate (Grades 7-8)
2019-2020 0.5% 0.1% 0.0%
2018-2019 0.4% 0.2% 0.1%
Annual Dropout Rate (Grades 9-12)
2019-2020 1.6% 0.9% 1.7%
2018-2019 1.9% 1.4% 3.2%
4-Year Completion Rate (Grades 9-12) - Class of 2020
Graduated 90.3% 92.1% 89.5%
Received TxCHSE 0.4% 0.2% 0.1%
Continued HS 3.9% 3.4% 3.8%
Dropped Out 5.4% 4.3% 6.6%
STAAR Percent at Approaches Grade
Level or Above All Grades
State Region District
Reading 2021 68% 63% 54%
2019 75% 74% 66%
Mathematics 2021 66% 53% 45%
2019 82% 85% 84%
Writing 2021 58% 50% 36%
2019 68% 73% 67%
Science 2021 71% 63% 53%
2019 81% 83% 78%
Social Studies 2019 81% 81% 78%
2018 78% 79% 74%
Disclosure: Due to the cancellation of spring 2020 STAAR, 2021 and 2019
STAAR data are shown.
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Property Values Percent Collected (4)
Fiscal Year
Ended,
Tax
Year (1)
Tax Rate (2)
Per $100
Valuation Real Personal
Less:
Exemptions Adjustments
Total
Taxable Values
Taxes
Levied (3)
Within
Fiscal
Year To Date
2017 2016 1.311000 $ 3,100,135,311 $ 321,760,424 $ 805,458,416 $ 363,047,217 $ 2,253,390,102 $ 28,846,235 91.37% 98.02%
2018 2017 1.311000 $ 3,137,321,243 $ 334,127,081 $ 809,615,791 $ 350,016,340 $ 2,311,816,193 $ 29,622,395 92.09% 97.79%
2019 2018 1.311000 $ 3,499,673,714 $ 333,493,048 $ 852,888,594 $ 421,565,088 $ 2,558,622,080 $ 32,691,071 91.76% 96.86%
2020 2019 1.311000 $ 3,570,516,236 $ 344,365,253 $ 878,118,259 $ 403,804,661 $ 2,632,958,569 $ 33,623,840 91.67% 95.42%
2021 2020 1.311000 $ 3,752,813,111 $ 314,281,802 $ 893,092,631 $ 404,072,961 $ 2,769,929,321 $ 35,234,673 91.84% 91.84%
(1) The tax year begins January 1 and ends December 31st.
(2) Tax rate is assessed on total taxable value.
(3) Taxes levied net adjustments.
(4) Tax collections are as of June 30, 2021.
What are Property Taxes?
Property taxes (also called ad valorem taxes) are locally assessed taxes,
as authorized by Title 1, Subtitle C, Chapter 11 of the Texas Property Tax
Code. The Hidalgo County Appraisal District appraises property located
within district boundaries. While the District sets tax rates, Hidalgo
County serves as collector of property taxes.
Tax Rate
The tax rate for the District for the 10-month period
ended June 30, 2021 was 1.311, the same rate as the
previous fiscal year.
Property Taxable Values
The 2021 tax year experienced an increase in tax-
able value of $136.9 million. The Hidalgo County
Appraisal District is in charge of certifying the ap-
praised values of our District. Total taxable valua-
tion for the 2020 tax year was $2,769,929,321,
representing a 5.20% increase in appraised values
from 2019 tax year.
Tax Collections
The Hidalgo County Tax Office collected
$32,359,998, or 91.84% of the tax levied for the
10-month period ended June 30, 2021.
Tax Levy
The District had an adjusted tax levy of
$35,234,673 for the 10-month period ended June
30, 2021, a 4.79% increase from the previous fiscal
year.
Principal Property Taxpayers for Tax Year 2020
Rank Taxpayers
Assessed
Valuation
% of
Total Assessed
Valuation
1 AEP Texas Inc.
61,076,690 2.23%
2 Frontera Generation Ltd. Partnership 37,147,690 1.36%
3 Wonderful Citrus Packing LLC
21,078,459 0.77%
4 Houston Pipeline Co. LP
16,259,860 0.59%
5 Wonderful Citrus II Packing LLC 14,671,692 0.54%
6 Wal-Mart Real Estate Business Trust 14,252,514 0.52%
7 Merit Energy Company 10,886,283 0.40%
8 Electric Transmission of Texas 10,423,300 0.38%
9 H E Butt Grocery Company 8,204,766 0.30%
10 Wal-Mart Stores Texas LLC 6,190,946 0.23%
Total 139,115,510 5.08%
Source: La Joya ISD Continuing Disclosure Report
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The District received $314,323,238 in revenue for the general fund during the 10-month period ended June 30, 2021, an increase
of 8.22% from the previous fiscal year. Most of the increase is attributed to collection of property taxes and state aid. The general
fund is the District’s operating fund and accounts for 84% of the District’s total revenues. This fund includes the following oper-
ating funds: Child Nutrition Services, State Career and Technology Education , State Compensatory , State Bilingual, Athletics, State
Special Education, Early Education Allotment, College Career, Military Ready Allotment and General Operating. The District’s reve-
nues from local, state, and federal sources are summarized below.
Disclosure – The information presented in this page is for the General Fund only. Individuals who wish to review the complete financial statements should refer to the District’s
Comprehensive Annual Report for the 10-month period ended June 30, 2021. For school year 2020-2021, fiscal year changed end date to June 30th, instead of August 31st.
Local Sources
Local Sources of revenue generated 10.06% of all sources of revenue and increased by 5.67%
over the previous fiscal year. Some of the revenues included in local sources are: taxes, earning
on investments, rentals, extracurricular activities, and other contributions.
93.44% of local revenues come from the collection of property taxes (what you, as a citizen, pay
for educating our students). Other revenues from local sources represent 6.56% of total local
revenues.
State Revenues
State sources of revenue that support the general fund are the most significant for the District,
representing 81% of all available sources of funding.
There was a 8.99% increase in State Revenues from the previous fiscal year. Districts receive
state aid based on their property wealth per student; the higher the district’s property wealth,
the less state money that the district receives. The District experienced a $21,076,526 increase
compared to last year.
Federal Sources
Revenues received from federal sources constitute 8.68%. Federal revenues for fiscal year
2021 experienced a 4.21% increase compared to last fiscal year.
Resources from Operating Funds FY 2019 FY 2020
10-month period ending
June 30, 2021 % Change
Local Real & Personal Property Taxes $ 30,193,802 $ 28,055,934 $ 29,553,280 5.34%
Other Revenues from Local Sources $ 2,884,610 $ 1,873,900 $ 2,074,233 10.69%
State Revenues $ 236,401,471 $ 234,351,390 $ 255,427,916 8.99%
Federal Revenues (includes Child Nutrition) $ 27,001,738 $ 26,165,597 $ 27,267,809 4.21%
Total Revenues $ 296,481,621 $ 290,446,821 $ 314,323,238 8.22%
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The District had $291 million in general fund expenditures during the 10-month period ended June 30, 2021, a decrease of $22.8 million
or 7.27% compared to fiscal year 2020. The decrease in expenditures is attributed to a change of fiscal year end from August 31 to June
30. These expenditures include the following operating funds: Child Nutrition Fund, State Career and Tech Education Fund, State Com-
pensatory Fund, Athletic Fund, State Special Education Fund, Early Education Allotment, College Career , Military Ready Allotment, and
General Operating Fund. The primary use of money in the general fund is for instruction and instructional related services, which togeth-
er account for 55.09% of total expenditures. The District is spending its funds where it matters most, in the classroom.
Payroll costs of $225,023,421 include the gross salaries and wages and benefit costs for employee services.
Professional & Contracted Services costs of $18,500,200 were used for services rendered to the school dis-
trict by firms, individuals, and/or other organizations.
Supplies & Materials amounted to $23,300,539.
Other Operating Costs of $4,862,240 were spent on student and staff travel and other miscellaneous costs.
Debt Services of $4,830,883 were spent on bond principal, interest and other issuance costs.
Capital Outlay of $14,580,983 was spent on building and land improvements, buses and vehicles, furniture,
and equipment with a unit cost greater than $5,000.
The pie chart below depicts expenditures for the general fund by object.
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The table below and the pie chart identify all expenditures for the general fund by function.
Disclosure: Fiscal year changed from August 2021 to June 2021.
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Instructional Leadership (1.27%)
Expenditures directly used for managing,
directing, supervising and providing leader-
ship for staff who provide general and spe-
cific instructional services.
School Leadership (5.40%)
Expenditures used to direct and manage a
school and include the activities performed
by administrative staff at campus.
Guidance & Counseling Services (3.79%)
Costs of psychological services, identification of
individual characteristics, testing, educational
counseling, student evaluation and occupational
counseling.
Health Services (1.20%)
Expenditures directly used for providing physical
health services which are not direct instruction.
This includes activities that provide students
with appropriate medical, dental, and nursing
services.
Facilities Maintenance and Operations
(11.17%)
Expenditures for activities to keep the phys-
ical plant and grounds open, clean, comfort-
able and in effective working condition and
state of repair.
Security & Monitoring Services (1.56%)
Expenditures used for activities to keep
students and staff surroundings safe,
whether in transit to or from school, on a
campus or participating in school-sponsored
events at other locations.
Data Processing Services (0.42%)
Expenditures used for computer facility
management, computer processing, sys-
tems development, analysis and design, and
those interfacing costs associated with gen-
eral types of technical assistance to data
users.
Debt Service (1.6%)
Costs associated with the issuance of bond
costs.
Facilities Acquisition and Construction
(1.74%)
Expenditures used for acquiring, equipping,
and/or making additions to real property
and sites, including lease and capital lease
transactions.
Instruction (51.78%)
This function is used for activities that deal
directly with the interaction between teach-
ers and students.
Instructional Resources & Media Services
(2.04%)
Costs that are directly and exclusively used
for resource centers, establishing and main-
taining libraries, and other major facilities
dealing with educational resources and me-
dia.
Curriculum & Instructional Staff Develop-
ment (1.28%)
Expenditures used exclusively to aid instruc-
tional staff in planning, developing and eval-
uating the process of providing learning
experiences for students. This includes in-
service training and other staff development
for instructional or instructional-related
personnel.
Student (Pupil) Transportation (4.11%)
Expenditures that are incurred for transporting
students to and from school.
Food Service (6.72%)
These are food service operation expenditures,
including the cost of food, labor and other ex-
penses necessary for the preparation, transpor-
tation, and storage of food to provide to our
students.
Extracurricular Activities (2.57%)
Expenditures for school-sponsored activities
outside of the school day. These activities are
generally designed to provide students with
experiences such as motivation and the enjoy-
ment and improvement of skills in either a com-
petitive or non-competitive setting.
General Administration (2.69%)
Costs associated with the overall general admin-
istrative support services of the school district.
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the 10-month period ended June 30, 2021 compared to the two previous fiscal years. Federal funding in-
creased due to more availability of federal program funding. Grant funding plays an important role as a re-
source to supplement regular funding and to expand programs needed for greater academic achievement.
Special Revenue Funds are used to account for resources
restricted to, or designated for, specific purposes by a
grantor. The total revenues for Special Revenue Funds
(excluding Campus Activity Fund) for the 10-month period
ended June 30, 2021 were $37,764,624.
During the 10-month period ended June 30, 2021, the Dis-
trict received $37,764,624 in grants from federal, state,
and local grantors; this represented a 2.70% increase in
revenues from the previous fiscal year. Federal grants
received were $36,214,474 or 95.90%. State and local
grants received were $1,493,262 and $56,888,
respectively. The table to the right shows the amounts
received from federal, state and local grants during
The Debt Service Fund accounts for the accu-
mulation of resources for, and the payment of,
general long-term debt principal and interest.
Revenues for this fund come from local sources
in the form of taxes and interest earned on
checking accounts, investments and from state
aid received from the Texas Education Agency
for Existing Debt Allotment (EDA) and Instruc-
tional Facilities Allotment (IFA), these are grants
for the purpose of financing the principal and
interest payments for eligible bonds for the
construction and repair of schools.
The District received revenues of $20,554,496 in the 10-month period ended June 30, 2021. Local Sources totaled $6,558,904 and
State revenues totaled $13,995,592.
Out of the 2021 total debt service expenditures of $18,765,869, La Joya ISD paid $14,810,000 in principal and $3,257,738 in inter-
est and $698,131 in bond issuance costs and fees on outstanding bonded debt. The District has a ratio of total debt to estimated
actual property value of 6.07%.
As of the 10-month period ended June 30, 2021, the District had a balance of $181,352,680 in general obligation bonds issued and
outstanding. The table presented above is a schedule of required payments for these general obligation bonds.
Year Ending
August 31, 2020 Principal Interest Total
2022 13,880,000 7,602,776 21,482,776
2023 14,535,000 7,006,351 21,541,351
2024 12,145,000 6,308,501 18,453,501
2025 12,745,000 5,714,951 18,459,951
2026 10,245,000 5,091,801 15,336,801
2027-2031 45,602,680 32,233,173 77,835,853
2032-2036 61,635,000 7,652,879 69,287,879
2037-2038 10,565,000 477,750 11,042,750
Total 181,352,680 72,088,182 253,440,862
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The mission of the Facilities & Physical Plant Operations Departments is to provide quality facilities management and maintenance support to La
Joya ISD campuses and departments. This mission will be accomplished through effective, safe and efficient service in the areas of construction,
building maintenance, housekeeping and grounds maintenance.
Benavides Elementary Renovations Project
The La Joya ISD School Board of Trustees has selected
CG5 Architect LLC to assist in the design and develop
specifications required for the Rosendo Benavides Ele-
mentary School building renovation project. This pro-
ject encompasses of a complete re-roof and new roof
drainage system. The new roof system has been up-
graded to a modern membrane material and construc-
tion methods for a new 20 year warranty. In addition to
the new roof, new metal wall panels at the exterior
walls were also replaced to provide a new building en-
velope that is tied into the roof system. The interior
finish renovations includes new wall finish and paint,
new ceiling tiles, and new flooring in a new color
scheme and interior design.
La Joya ISD Stadium Turf & Track
The existing synthetic turf at the La Joya ISD Stadium had been in exist-
ence for approximately 13 years. Turfs are recommended to be evalu-
ated and replaced every 10 years due to weathering and life of use.
Different areas of the existing turf had visible distresses and relevant
conditions. Some of the edges were already starting to weave out and
grow grass between the grass and the synthetic turf. In addition, the
existing electrical conduit located on the north side of the football field
was completely inoperable. The La Joya ISD School Board of Trustees
selected Hellas Construction Inc. to remove and replace existing artifi-
cial turf and track in the La Joya ISD stadium. This project is slated for
completion March 2022.
Kika De La Garza Elementary Renovation
On July 28, 2021, the School Board of Trustees ap-
proved SLR Building Contractors for the Roof & Interior
Renovations project. The contractor will be installing a
roof overlay and a new roof drainage system. In addi-
tion, the contractor will also be installing new wall
finishes, new ceiling tiles, and new flooring with a new
color scheme and interior design. This project is ap-
proximately 98% complete.
Guillermo Flores Elementary Renovation
La Joya ISD School Board of Trustees has selected CG5 Architect LLC
to assist in the design and develop specifications required for the
Flores Elementary project. On the exterior, the contractor has in-
stalled a new roof overlay and new roof drainage system. In addi-
tion, the interior will be upgraded with new wall finishes, new tiles
and new flooring in a new color scheme and interior design as well.
This project is approximately 75% complete.
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Individuals who wish to review the full disclosure financial statements should
refer to the school district’s CAFR, which is available at the Office of Administra-
tion and Finance (956) 323-2000 or on the website at www.lajoyaisd.com
For questions, comments or suggestions regarding this report or any other matter
pertaining to La Joya Independent School District, contact (956) 323-2051.
We would like to acknowledge the following departments for the development of
this report:
• Administration and Finance
• Facilities
• Print Shop
• Public Information
• Evaluation and Accountability
It is the policy of the La Joya Independent School District not to discriminate on the basis of sex, age, handicap,
religion, race, color, or national origin in its educational programs.
La Joya Independent School District • 201 East Expressway 83 • La Joya, TX 78560 • 956-323-2000