budget at a glance - bccu2.org · “evidence based funding model” (ebm). ......
TRANSCRIPT
Budget At A Glance
Fiscal Year 2018 As of 10‐16‐2017
BOND COUNTY COMMUNITY UNIT NO. 2
1008 North Hena Street Greenville, Illinois 62246
WWW.BCCU2.ORG
Table of Contents
Bond County Community Unit No. 2 Page 2
Introduc on and Purpose ………………………………………………………………….. 3
Mission Statement, Vision, Strategic Goals ……………………………….……….. 4
Mission Statement, Vision, Strategic Goals (con nued) ..………….……….. 5
Mission Statement, Vision, Strategic Goals (con nued) ..………….……….. 6
Board of Educa on Members..……………………………………………………………. 7
School District Demographics ……………………………………………………………. 8
Student Demographics ………………………………………………………………………. 9
Budget Summary ………………………………………………………..…………….……….. 10
FY17 Budgeted Revenue ……………………………………………………….……………. 11
EAV/Tax Extensions ...……………………………………………………………….……….. 12
Major Sources of Revenue………………………………………………………………….. 13
GSA/ADA History …………….……………………..………………………………………….. 14
History of Total Revenue ……………………………………………………………………. 15
EAV History ………………………………………………………………………….…………….. 16
Tax Rate History …………………………………………………………………………………. 17
FY16 Expenditures ……………………………………………………………………………… 18
FY17 Budget Summary vs Previous Years …………………………………………… 19
Fall 2017 Financial Projec ons ….……………………………………………………….. 20
Fall 2016 Financial Projec ons ….……………………………………………………….. 21
Fall 2015 Financial Projec ons …………………….…………………………………….. 22
Sources ………………………………………………………………………………………………. 23
Appendices:
Message from State Superintendent on new funding formula
Addi onal informa on regarding SB1947
Introduc on and Purpose
Bond County Community Unit No. 2 Page 3
From Bond County Community Unit No. 2 to our Community
The landscape of educa onal funding in Illinois has drama cally changed since our last publica on of the Budget
at a Glance. In August 2017, the Illinois General Assembly passed historic legisla on, changing the way our public
schools are funded. The law, known as Senate Bill 1947, changes the General State Aid (GSA) formula to an
“Evidence Based Funding Model” (EBM).
The passage of the law was difficult as are most things in Illinois poli cs. For the first me in recent history, our
State failed to make General State Aid payments to schools. The poli cal gridlock caused stress for families and
communi es as many districts (ourselves included) began to calculate how long we could keep our doors open,
should the poli cal standoff con nue. Truly, our fear of a “doomsday scenario” was happening. It is important
to recognize that during the stalemate, we were forced to exercise short term borrowing op ons to keep the
district opera ng. We did this because our fund balances were depleted due to deficit spending during the “Pro‐
ra on” years. Throughout the years 2012‐2017, the State of Illinois systema cally decreased funding for schools
either through “Pro‐ra ng” GSA or simply not making “mandated categorical” payments. During that
me, BCCU#2 took many steps to reduce expenses and do more with less, while s ll providing a high quality
educa on to the students of Bond County. As a result, we strongly advocated for a more fair and equitable
funding system.
Our district is not out of the woods, financially, but we are in a be er place than we were a year ago. We hope
the days of decreased funding are behind us. We will work to return fund balances to the district while providing
a world class educa on for our students. A er all, that is what we are here for. For the first me in our State’s
history, we have a school funding formula that looks at the educa on of our children as an investment, not a
budgetary burden. An investment in the future of our children makes our communi es, State, and Na on
stronger.
As always, our goal is to provide transparency and opportuni es for collec ve input throughout the budge ng
process. Please do not hesitate to call our office with ques ons or comments about the informa on provided
here.
Wes Olson Dena Petroline Superintendent of Schools Business Manager
Mission Statement/Vision/Strategic Plan
Beginning in September of 2015, Bond County CUSD #2 embarked on a journey to review and renew
its mission, vision, core values, and district goals with the help of the Illinois Associa on of School
Boards and community members from all over our county. Over 50 community members helped
provide input into what would become the district’s new strategic plan. The resul ng plan is found
on this and the following 2 pages.
Bond County Community Unit No. 2 Page 4
I. Board of Educa on Core Values and Beliefs (We believe……)
Our first step was to iden fy the core or underlying Values and Beliefs. These should be statements that tell us why we want to make this journey.
Regarding Students and Learning, we believe…
All students should have a safe learning environment.
Success depends on a posi ve learning culture.
All students should be valued, accountable, challenged and focused on excellence.
Learning should be engaging, appropriate, and differen ated.
Curriculum must be able to meet a variety of needs.
Student engagement in their own learning is a primary factor in student success
Students should have the resources and equal opportuni es to develop the necessary life skills for post graduate success.
Regarding Teachers and the Teaching Process, we believe…
Teachers should be compassionate and caring role models.
Teachers must set standards and goals for themselves and students.
Teachers must feel valued and supported with the necessary resources for success.
Quality of teaching is the single most important factor to educa onal success in the classroom.
Successful teachers must have the ability and resources to provide differen ated learning throughout the classroom.
Successful teaching is collabora on between staff, parents, administrators, and the community.
Teachers should have a voice in the decision making process.
With respect to the District/Community Responsibility to each other, we believe…
The Board has a responsibility to the community to provide respec ul, honest communica on and to be inclusive of all stakeholders.
The Community has a responsibility to the district to provide respec ul feedback and support the district’s educa onal efforts.
The district must be good stewards of the community’s financial resources and the community must provide the financial resources for their educa onal aspira ons.
Successful public educa on is a partnership between stakeholders: the district, parents, families, and community organiza ons, to produce educated produc ve ci zens.
The district should be a reflec on of the culture of the community
Parent and family involvement is a primary factor in students’ engagement in their own learning.
All communi es in the district should have equal representa on and access to opportunity, the district is one community.
Bond County Community Unit No. 2 Page 5
2016‐2017 Bond County CUSD #2 District Goals
Focus Area – Teaching and Learning
Goal 1: The district will provide ver cally and horizontally aligned curriculum and programs that promote meaningful educa onal opportuni es to prepare our students for becoming produc ve ci zens.
Objec ve 1.1: Establish academic and voca onal/technical programs, with real life applica on, that promote community involvement and enable students to be successful a er gradua on
Objec ve 1.2: Promote high expecta ons and provide the appropriate supports for all students in order to maximize each student’s achievement.
Objec ve 1.3: Curriculum and programs will be ver cally and horizontally aligned with exit criteria and assessment parameters clearly ar culated for each level.
Focus Area – Climate and Culture
Goal 2: The District will establish a culture of con nuous improvement focused on excellence, high expecta ons, honesty, collabora on and celebra on of success.
Objec ve 2.1: Establish a district‐wide professional development plan that addresses current and future needs of the district
Objec ve 2.2: Establish a district wide system of accountability, assessing progress towards district goals
Objec ve 2.3: Ensure a posi ve culture in which all individuals are accepted, valued and treated with respect.
Focus Area – Finance and Opera ons
Goal 3: The District will maximize financial resources to achieve academic excellence at all levels, while maintaining fiscal responsibility.
Objec ve 3.1: Develop a budget that accurately reflects our expected revenues and expenditures using the most current data available.
Objec ve 3.2: Seek alternate funding avenues to supplement revenues.
Objec ve 3.3: Develop sound and efficient financial prac ces.
Bond County Community Unit No. 2 Page 6
Focus Area – Facili es
Goal 4: The District will provide quality facili es and transporta on that are safe, conducive to learning and address current and future needs.
Objec ve 4.1: Annually develop a priori zed list of facili es projects that includes a cost analysis for each project.
Objec ve 4.2: Develop and maintain a five‐year facili es plan that would proac vely address district wide maintenance needs.
Objec ve 4.3: Develop a long range (5‐20 year) vision for district facili es.
Objec ve 4.4: Develop a security plan for all facility entry and classrooms.
*This is designed to address obvious needs at Pocahontas and Sorento
Focus Area – Community Rela ons and Parent/Family Involvement
Goal 5: Encourage posi ve dialogue and rela onships with the BCCU#2 communi es
Objec ve 5.1: Iden fy and serve the social and emo onal needs of the community u lizing members of the BCCU#2 communi es and organiza ons.
Objec ve 5.2: Align the curriculum and programs with the values of the BCCU#2 communi es.
Objec ve 5.3: Engage families to support the educa onal process at school and in the home.
Board of Educa on Members
Dr. Edmar Schreiber Board President Nego a ons Commi ee Member IASB Board Representa ve Midstate Special Ed Board Representa ve Serving Since 2013 Current Term Ends April 2021 [email protected]
Dan Sidwell Bldg/Grounds/Trans Commi ee Member Serving Since 2017 Current Term Ends April 2021 [email protected]
Greg Zykan Finance Commi ee Chairman Serving Since 2015 Current Term Ends April 2019 [email protected]
Laura Wall Policy and Curriculum Commi ee Member Academic Founda on Board Representa ve Serving Since 2017 Current Term Ends April 2021 [email protected]
Nate Prater Board Secretary Bldg/Grounds/Trans Commi ee Chairman Nego a ons Commi ee Chairman Insurance Commi ee Board Representa ve Serving Since 2015 Current Term Ends April 2019 [email protected]
Randi Workman Policy and Curriculum Commi ee Chairman Character Educa on Board Representa ve Serving Since 2015 Current Term Ends April 2019 [email protected]
Ashley Driemeyer Finance Commi ee Member Insurance Commi ee Board Representa ve Serving Since 2017 Current Term Ends April 2021
Bond County Community Unit No. 2 Page 7
District Demographics
Enrollment (As of September 30, 2017)
Total Students 1697
• Sorento Grade School (K‐8) 143
• Pocahontas Grade School (K‐8) 178
• Greenville Elementary School (ECE‐5) 560
• Greenville Jr. High School (6‐8) 295
• BCCU2 High School (9‐12) 521
Employee Data
• Administrators 9.5
• Administrator to Student Ra o* 236:1
• FTE Teachers* 118
• Teachers with Masters Degree or above* 62.5%
• Teacher Reten on in District* 91.1%
• Average Teacher Salary* 53,354
• Elementary Student to Teacher Ra o* 18:1
• High School Student to Teacher Ra o* 20:1
*Per 2016 ISBE Report Card
Total Square Miles Within District 229.17
Total Acreage Owned 86
Total Square Footage Under Roof 267,027
District Size
Bond County Community Unit No. 2 Page 8
Student Demographics
Ethnicity
% of District Students on Free/Reduced Lunches
% of Students With IEPs
Students on Free/Reduced Lunches
by School
Bond County Community Unit No. 2 Page 9
Informa on from 2016 State Report Card
White 89.4%
Black 2.9%
Hispanic 2.3%
Asian .7%
20.00%
14.00%
0.00%
5.00%
10.00%
15.00%
20.00%
25.00%
District State
Informa on from 2016 State Report Card
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
FY11 FY12 FY13 FY14 FY15 FY16 FY17
GJH
HS
GES
POC
SOR
44.10% 45.21% 45.84% 45.74%
51.66%47.86% 49.19%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
FY11 FY12 FY13 FY14 FY15 FY16 FY17
Budget Summary
Bond County Community Unit No. 2 Page 10
In light of steadily reduced revenue since 2011, BCCU2 has made every effort to reduce
expenditures while increasing revenue. Below is a short list of some of the cost‐saving measures
enacted:
Opera ng Fund Expenditures
FY13 • Reduc on of six cer fied posi ons
• Elimina on of GES Assistant Principal
• Elimina on of one bus route
• Consolida on of bus stops
FY14 • Elimina on of full‐ me Asst. Superintendent
FY15 • Elimina on of athle c supplies/equipment budgets
• Increased student fees
• Elimina on of part‐ me Unit Office posi on
FY16 • Change in health insurance providers
• Reduc on of six non‐cer fied posi ons
• Increased lunch prices
• Elimina on of capital outlay expenditures
FY17 • Elimina on of teaching posi ons
• Elimina on of Administra on Office clerical posi on
• Elimina on/reduc on of custodial posi ons
• Reduc on of select food service/teaching/counselor/secretarial schedules
• Elimina on of library supply budgets
*Unaudited amounts
FY18 Budgeted Revenue
Bond County Community Unit No. 2 Page 11
Public schools have three major sources of funding: federal, state and local. Federal funding
has been rela vely consistent, but is a very small por on of the overall budget for BCCU2. Our
district depends largely on state funding and local tax revenue.
The money BCCU2 receives from local taxes is en rely dependent upon the value of the
property within the district.
Budge ng state revenue this year has been a challenge and is a con nual process due to the
changes in the state law. Our hope is that the state con nues to fund the new formula,
allowing districts to rely less on local property tax revenue.
Bond County EAV Property Tax Base
Bond County Community Unit No. 2 Page 12
Farm Commercial Industrial Railroad Minerals Total
Tax Year 2015 EAV 43,180,829 21,555,317 7,071,212 3,162,801 185,395 164,030,233
Residen al
88,874,679
FY17 Tax Extension 4,332,765 2,105,126 1,050,852 344,731 154,191 9,038 7,996,703
Tax Year 2016 EAV 85,689,299 45,114,236 20,885,169 7,305,410 3,355,207 166,468 162,515,789
FY18 Tax Extension 4,235,588 2,229,979 1,032,346 361,103 165,846 8,228 8,033,090
Tax Year 2016/FY18
Major Sources of Revenue
Bond County Community Unit No. 2 Page 13
The two largest sources of funding for BCCU2 are the General State Aid (GSA) and local
property taxes. On August 31, 2017, the Evidence‐Based Funding for Student Success
Act, or Public Act 100‐0465PDF Document became law. Five previous grant programs are
combined into a single grant program and distributed as evidence‐based funding. Those
grant programs are General State Aid, Special Educa on – Personnel, Special Educa on –
Funding for Children Requiring Special Educa on Services, Special Educa on – Summer
School and English Learner Educa on. In this new system, districts receive the same
receipts from each of those five programs again in FY 2018 as a hold harmless provision.
Once the calcula on data has been collected and verified, ISBE will publish the addi onal
amounts districts will receive through er funding. Combining all the aforemen oned
appropria ons, ISBE calculates our base funding minimum for FY 18 to be $6,617,249.41.
Any addi onal money we receive from new or “Tier” money would be above that
amount.
FY12 FY13 FY14 FY15 FY16 FY17 FY18 Budget
Local RE Taxes 36.5% 37.3% 39.5% 41.6% 43.0% 40.3% 39.4%
GSA 37.1% 35.4% 34.3% 34.3% 32.5% 30.8% 32.6%
Federal 7.7% 7.3% 8.1% 8.4% 9.2% 7.2% 6.8%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
45.0%
50.0%
GSA/Loss Limit Funds Received
Bond County Community Unit No. 2 Page 14
ADA History (Average Daily A endance)
6,681,036
6,440,985
6,142,051
5,862,269
5,687,713
6,123,684
6,617,249
5,000,000
5,200,000
5,400,000
5,600,000
5,800,000
6,000,000
6,200,000
6,400,000
6,600,000
6,800,000
FY12 FY13 FY14 FY15 FY16 FY17 FY18 Budget*
*Includes $502,456 which was received in previous years as Sp Ed Categoricals
2010‐11FY12
2011‐12FY13
2012‐13FY14
2013‐14FY15
2014‐15FY16
2015‐16FY17
2016‐17FY18
ADA 1,805.77 1,795.50 1,779.02 1,732.77 1,707.41 1,681.05 1,665.39
1,550.00
1,600.00
1,650.00
1,700.00
1,750.00
1,800.00
1,850.00
Total Revenue History
Bond County Community Unit No. 2 Page 15
The increase in overall revenue for FY 17 was due primarily to three factors:
1) Pre‐K (KRP‐ Kindergarten Readiness Program) was greatly expanded due to a grant award.
With the addi onal Expansion and Paren ng grants, we were able to increase services for
families with students ages 0‐5.
2) Facility Sales Tax‐ FY 17 was first year of receiving facility sales tax revenue of
approximately $600,000 annually.
3) The State fully funding GSA
FY 18 shows an addi onal revenue increase due to the factors men oned above as well as FY17
“categorical” payments that were received a er the start of the current fiscal year. It is likely the
district will receive addi onal “Tier” money as a result of the new school funding formula. ISBE
should have the calcula ons ready around December of 2017.
18,009,05018,171,130
17,886,996
17,103,023
17,698,234
19,909,958
20,309,939
15,000,000
16,000,000
17,000,000
18,000,000
19,000,000
20,000,000
21,000,000
FY12 Actual FY13 Actual FY14 Actual FY15 Actual FY16 Actual FY17 Actual FY18 Budget
History of Bond County EAV
Bond County Community Unit No. 2 Page 16
School districts must deposit property tax revenue into appropriate accoun ng funds as determined
by the Illinois School Code and the Illinois Program Accoun ng Manual. A formula determines the
amount of property tax revenue each fund is en tled to receive: “tax rate” mul plied by a school
district’s total taxable “equalized assessed valua on” (EAV) equals “property tax revenue.” In other
words, tax rate X district’s EAV = property tax revenue.
County clerks calculate the final property tax billings using this formula and direct these billings to
owners of parcels of land located in each school district. The process of preparing property tax
billings is the “property tax extension.” To understand EAV, examine a property tax bill for a single
parcel of land. Look for the cell marked “Fair Cash Value” or “Fair Market Value.” The dollar amount
in this beginning cell is divided by three to determine the EAV for that parcel of land. Even though
several legal deduc ons are available to eligible property owners, this is the star ng point.
Eventually all the parcels of land in a school district are added together to yield a total EAV for the
en re district. That’s the number to which the levy will be applied. The amount a district can levy
for each fund account is limited to an amount set in the Illinois School Code, unless the district’s
registered voters approve a fund increase in an elec on. The levy for each fund is mul plied by each
$100 of EAV to equal the amount of property tax revenue a school district is en tled to receive.
Simply put, when property values go down, EAV goes down, when EAV goes down school district
revenues go down if there is not an increase in the tax rate. Above is a summary of BCCU2 EAV for
the past several taxing cycles .
History of Tax Rates
Bond County Community Unit No. 2 Page 17
Max Rate Tax Levy Year: 2010 2011 2012 2013 2014 2015 2016
Allowed Fiscal Year: FY12 FY13 FY14 FY15 FY16 FY17 FY18
2.30000 Educa on 2.30000 2.15520 2.25450 2.12960 2.30000 2.30000 2.30000
.05000 Fire/Safety 0.05000 0.04690 0.02950 0.00000 0.05000 0.05000 0.05000
.50000 O & M 0.50000 0.46860 0.49020 0.46300 0.50000 0.50000 0.50000
.20000 Transporta on 0.20000 0.18750 0.17650 0.18520 0.20000 0.20000 0.20000
No Limit IMRF 0.15590 0.14610 0.20510 0.18760 0.21312 0.21195 0.22387
No Limit Bond & Interest 0.80434 0.78210 0.78980 0.72100 0.80583 0.77679 0.80616
.05000 Working Cash 0.05000 0.04690 0.02950 0.02320 0.05000 0.05000 0.05000
No Limit Liability Ins. 0.37202 0.41500 0.35800 0.41680 0.45208 0.48445 0.48867
No Limit Social Security 0.19841 0.18600 0.20180 0.18460 0.21312 0.21195 0.23426
.04000 Special Ed. 0.04000 0.03750 0.03930 0.03700 0.04000 0.04000 0.04000
.05000 Lease 0.05000 0.04690 0.04590 0.04630 0.05000 0.05000 0.05000
TOTAL 4.72067 4.51870 4.62010 4.39430 4.87415 4.87514 4.94296
Note: tax rates listed for 2013 were based on EAV of $167,942,194. That EAV was more than it should have
been. Had the EAV been calculated correctly, the tax rates would have been considerably higher.
4.72067
4.51870
4.62010
4.39430
4.87415 4.87514
4.94296
4.10000
4.20000
4.30000
4.40000
4.50000
4.60000
4.70000
4.80000
4.90000
5.00000
2010 FY12 2011 FY13 2012 FY14 2013 FY15 2014 FY16 2015 FY17 2016 FY18
Summary of FY17 Expenses
The informa on below is based on unaudited figures.
Fund Salaries Benefits Purchased
Services Supplies
Capital
Outlay Other Total
Educa on 9,475,390 2,430,252 558,803 723,117 292,170 807,381 14,287,113
O & M 201,271 43,521 75,025 529,329 9,103 708 858,957
Debt Services 0 0 1,250 0 0 1,313,555 1,314,805
Transporta on 389,035 119,022 31,818 117,160 78,428 71,915 807,378
IMRF/SS 0 598,843 0 0 0 0 598,843
Capital Projects 0 0 0 450 245,711 0 246,162
TORT 392,658 0 284,490 2,156 9,500 0 688,805
Fire Prev/Safety 0 0 0 0 0 0 0
Total 10,458,354 3,191,638 951,386 1,372,212 634,912 2,193,559 18,802,063
Bond County Community Unit No. 2 Page 18
FY18 Budget Summary Compared to Previous Years
Bond County Community Unit No. 2 Page 19
Expenditures
Fund FY15 Budget FY16 Budget FY17 Budget FY18 Budget FY18 vs FY17
Ed Fund 13,987,887 13,805,967 14,350,597 14,953,590 602,993
O & M 828,703 903,735 861,670 935,220 73,550
Debt Services 1,244,489 1,279,793 1,314,823 1,351,780 36,957
Transporta on 1,010,513 763,304 824,034 813,178 ‐10,856
IMRF/SS 664,716 619,524 602,041 658,200 56,159
Capital Projects 106,736 0 260,410 550,000 289,590
Working Cash 44,294 0 0 0 0
TORT 611,320 575,995 694,660 743,960 49,300
Fire Preven on/Safety 163,609 281,559 0 200,000 200,000
Totals 18,662,267 18,229,877 18,908,235 20,205,928 307,318
Difference from Prior Year 199,620 ‐432,390 678,358 1,297,693 1,297,693
Revenues
Source of Funds FY15 Budget FY16 Budget FY17 Budget FY18 Budget FY18 vs FY17
Local 8,095,948 8,488,765 9,361,203 9,402,006 40,803
States Sources 7,942,578 7,309,279 7,456,194 9,519,133 2,062,939
Federal Sources 1,362,500 1,477,899 1,411,204 1,388,800 ‐72,404
Totals 17,401,026 17,275,943 18,228,601 20,309,939 2,031,338
Difference from Prior Year ‐980,707 ‐125,083 952,658 2,081,338
Fall 2017 Financial Projec ons
Bond County Community Unit No. 2 Page 20
As more informa on is released and gathered, BCCU2 will be able to provide a projec on on our financial
status moving forward.
Fall 2016 Financial Projec ons
Bond County Community Unit No. 2 Page 21
Fund Balance Projec ons for Three Opera ng Funds
The following fund balance projec ons are based on expenditures and revenue remaining the same thru
FY19 as those currently budgeted for FY17. As compared to projec ons from just a year ago (found on
page 17, one can see great improvement.
Total Fund Balance Projec ons for Three Opera ng Funds
Fall 2015 Financial Projec ons
Fund Balance Projec ons for Three Opera ng Funds
Total Fund Balance Projec ons for Three Opera ng Funds
Bond County Community Unit No. 2 Page 22
Bond County Community Unit No. 2 Page 23
Sources
Illinois School Code h p://www.ilga.gov/legisla on/ilcs/ilcs2.asp?ChapterID=17
Annual Financial Reports p:// pfinance.isbe.net/AFR
Budgets p:// pfinance.isbe.net/SDB
Financial Profile Scores h p://www.isbe.net/sfms/P/profile.htm
ILEARN h p://webprod1.isbe.net/ilearn/ASP/index.asp
School Report Cards h p://www.illinoisreportcard.com/
CHART OF ACCOUNTS h p://www.isbe.net/rules/archive/pdfs/100ARK.pdf
Mechanics of School Budget h p://www.isbe.net/sfms/budget/mechanics.pdf
2001 State Local Federal School Finance Book h p://www.isbe.net/sfms/pdf/slf01.pdf
Other Items of Interest (Forms, Reports, etc.) h p://www.isbe.net/finance/interest.htm
State Educa on Budget h p://www.isbe.net/budget/default.htm
Educa on Funding Advisory Commi ee h p://www.isbe.net/EFAC/default.htm
School Business and Support Services h p://www.isbe.net/sbss/default.htm
Funding and Disbursements h p://www.isbe.net/funding/default.htm
Format provided by PJ Caposey, Superintendent of Schools—Meridian CUSD #223
Special thanks to Carl Hollman—ISBE Regional Financial Consultant for technical assistance