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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

MANAGEMENT’S DISCUSSION AND ANALYSIS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

(UNAUDITED)

Governmental Activities - Revenues and Expenses

$80,000,000 $72,490,189 $75,971,414 Expenses
$75,000,000 $63,943,542 $63,884,215 Revenues
$70,000,000
$65,000,000 2015 2014
$60,000,000
$55,000,000

The statement of activities shows the cost of program services and the charges for services and grants offsetting those
services. The following table shows, for governmental activities, the total cost of services and the net cost of services for
2015 and 2014. That is, it identifies the cost of these services supported by taxes revenue and unrestricted grants and
entitlements.

Total Cost of Net Cost of Total Cost of Net Cost of
Services Services Services Services
2015 2015 2014 2014

Program expenses: $ 27,692,555 $ 24,669,745 $ 28,005,316 $ 25,241,781
Instruction: 8,739,661 6,747,742 8,800,972 6,252,835
Regular 288,761 252,980 290,652 243,054
Special 1,290,104 1,272,607 1,283,858 1,263,719
Vocational
Other 4,516,471 3,659,763 4,681,004 3,642,527
1,995,041 1,871,338 1,772,770 1,630,188
Support services:
Pupil 70,122 70,122 41,731 41,731
Instructional staff 3,789,299 3,620,332 4,059,710 3,885,928
Board of education 1,198,288 1,198,288 1,627,077 1,627,077
Administration
Fiscal 593,218 593,218 320,399 320,399
Business 5,363,794 5,313,373 5,076,162 5,072,202
Operations and maintenance 3,898,262 3,898,262 3,281,271 3,281,271
Pupil transportation
Central 565,003 565,003 642,675 642,675

Operation of non-instructional services 1,374,636 (52,806) 1,423,600 33,021
Food service operations 18,097 7,571 19,033 8,008
Other non-instructional services
1,707,800 746,178 1,672,664 (230,453)
Extracurricular activities 842,430 842,430 885,321 885,321
Interest on long-term debt
$ 63,943,542 $ 55,276,146 $ 63,884,215 $ 53,841,284
Total expenses

The dependence upon tax revenues during fiscal year 2015 for governmental activities is apparent, as 86.67% of 2015
instruction activities are supported through taxes and other general revenues. For all governmental activities, general
revenue support was 86.45% in 2015. The District’s taxpayers and unrestricted grants and entitlements are by far the
primary support for the District’s students.

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