CORRY AREA SCHOOL DISTRICT, PA
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1 CORRY AREA SCHOOL DISTRICT, PA Corry Area School District (Erie, Crawford and Warren Counties, Pennsylvania) General Obligation Bonds, Refunding Series of 2014, $9,285,000 Dated: June 12, 2014 State Public School Building Authority (Commonwealth of Pennsylvania) Federally Taxable Revenue Bonds, Series A of 2010 (Qualified School Construction Bonds Direct Subsidy), $325,526,000 Dated: October 6, 2010 State Public School Building Authority (Commonwealth of Pennsylvania) School Revenue Bonds, Series 2006 (Corry Area School District Project), $3,319,000 (Capital Appreciation Bonds) Dated: May 23, 2006 State Public School Building Authority (Commonwealth of Pennsylvania) School Revenue Bonds, Series 2006 (Corry Area School District Project), $18,439,678 (Current Interest Bonds) Dated: April 15, 2006 Ten Largest Taxpayers For the Fiscal Year Ended June 30, 2014 Taxpayer Business 2014 Assessed Value 1 Wal Mart Retail 4,453,700 2BP Corry LLP Commercial 3,052,580 3 Hammond Family Rental 3,032,900 4 Foamex Manufacturing 2,943,400 5 HCF Realty Commercial 2,478,000 6 Corry Forge Manufacturing 2,106,100 7 Redevelopement Authority Manufacturing 2,006,500 8 Sample Real Estate Rental 1,847,900 9 Corry Industrial Develop Manufacturing 1,835, Corry Housing Authority Rental 1,740,200 Real Estate Tax Collections FY 2014 Assessed Value 409,132,306 Millage (mills) Net Current Levy 6,975,283 Current Collections 6,208,587 Total Collections 7,173,650
2 Real Estate Valuation Fiscal Year Market Value Assessed Value Ratio ,500, ,132, Summary of General Fund Revenues, Expenditures, and Changes in Fund Balances For the Fiscal Year Ended June 30, Revenues: Local Sources 9,527,747 State Sources 18,980,659 Federal Sources 1,964,622 Total Revenues: 30,473,028 Expenses: Instruction 16,531,648 Support Services 9,726,432 Operation of non instructional services 909,271 Capital Outlay 54,841 Debt Service 2,015,345 Total Expenditures 29,237,537 Excess (deficit) of revenue over expenditure 1,235,491 Other Financing Sources (Uses): Refunding of Bonds proceeds Operating Transfers to component units Change in inventory 12,898 Refunds of prior year expenditures 315,431 Interfund transfer 1,020,281 Total Other Financing Sources (Uses) 717,748 Excess (Deficiency) of Revenues over Expenditures and Other Uses 517,743 Fund Balance at Beginning of Year 8,149,332 Increase (Decrease) in Reserve for Inventory Fund Balance End of Year 8,667,075
3 Bonded Indebtedness Gross Principal Before State Reimbursement Outstanding Market Value Aid Ratio Project Reimburs. Local Share Direct Debt: GOB Refunding Series ,285, ,434,505 GON Series ,389, ,389,058 GON Series ,207, ,207,600 GOB Series ,230, ,396,705 Total Direct Debt: 22,112,113 16,427,868 Overlapping Debt: Corry City 7,036,699 7,036,699 Spartansburg Borough 678, ,000 Spring Creek Township 97,479 97,479 Erie County 4,774,823 4,774,823 Crawford County 48,100 48,100 Warren County 399, ,304 Total Overlapping Debt 13,034,405 13,034,405 Total Direct and Overlapping Debt 35,146,518 29,462,273 Debt Ratio Calculations (including issuance of the Bonds) Gross Outstanding Local Share Direct Debt to Market Value Direct Debt to Assessed Valuation Direct Debt per Capita 1, , Direct and Overlapping Debt to Market Value Direct and Overlapping Debt to Assessed Valuation Direct and Overlapping Debt per Capita 2, , Population (2010 Census) 14,849 Current Market Value 469,500,448 Cirrent Assessed Value 409,132,306
4 TAX RATES Year Real Estate (mills) Wage and Income Real Estate Transfer Per Capita ($) Local Services PROPERTY TAX RATES (Mills School District Concord Township 0.2 Corry City 7.65 Elgin Borough 0.65 Wayne Township 1.24 Erie County 4.93 Sparta Township 3 Spartansburg Borough 2.9 Crawford County Columbus Township 7.3 Spring CreekTownship 10.5 Warren County 19.5 REAL PROPERTY TAX COLLECTION DATA Current Year Collections (July June) Current Year Collections as % of Total Adjusted Flat Billing Total Current Plus Delinquent Collections Total Collections as % of Total Adjusted Flat Billing Year Assessed Value Levy ,132,306 6,975,283 6,208,587 89% 7,173, %
5 DEBT STATEMENT Gross Debt NONELECTORAL DEBT Outstanding GOB Refunding Series ,285,000 GON Series ,389,058 GON Series ,207,600 GOB Series ,230,455 Subtotal 22,112,113 Less: Debt Deemed Self Liquidating or Subsidized 5,684,245 TOTAL NONELECTORAL DEBT 16,427,868 TOTAL LEASE RENTAL DEBT 0 TOTAL PRINCIPAL OF DIRECT DEBT 16,427,868 COVERAGE OF DEBT SERVICE AND LEASE RENTAL REQUIREMENTS BY STATE AID Total State Revenues Received 18,980, Debt Service Requirements 1,985,491 Maximum Future Debt Service Requirements after Issuance of Note 22,112,113 Coverage of Debt Service Requirements 1,985,491 Coverage of Maximum Future Debt Service Requirements after Issuance of Note 9.56 X Series 2014 Future Financing (Insert Required Information)
6 Series 2014 Tax Anticipation Borrowing (Insert Required Information)
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