PHOENIXVILLE AREA SCHOOL DISTRICT 2015-2016 GENERAL FUND PROPOSED PRELIMINARY BUDGET February 5, 2015
2015-2016 Budget Timeline February 5, 2015 adopt 15-16 Preliminary Budget (Budget Meeting) February 18, 2015 - PDE deadline to adopt 15-16 Preliminary Budget March 5, 2015 deadline to file with PDE for approval of requested exceptions March 20, 2015 deadline to submit referendum question Voter approval for tax increase in excess of Index and exceptions May 28, 2015 district approval of 15-16 Final Budget June 30, 2015 PDE deadline for 15-16 Final Budget approval
15-16 Budget Objectives & Assumptions The State budget is unknown State subsidies show no increase from 14-15 levels Estimates were used for an increase in PSERS and Social Security based on historical increases Preserve essence of PASD programming and maintaining educational goals while realizing the impact of future years
15-16 Budget Objectives & Assumptions PSERS increase The employer contribution rate increases from 21.40% (14-15) to 25.84% (15-16). That is a 20.75% increase. This increase raises the district s net cost $903,986 Impact on continued enrollment growth Increase of roughly 500 students since 2008 (15% increase) Projections indicate another 400-500 students by 2020
Contracted Services
Contracted Services 2015/2016 2013/2014 2014/2015 Working % Actual Budget Budget Difference Substitute Teachers District Wide 347,722 439,050 406,450-7.43% Staff Development 18,422 30,000 30,000 0% Board expenses 9,227 10,000 10,000 0% Audit Services 27,500 30,000 30,000 0% Legal Fees 238,430 200,000 200,000 0% Tax Collection Fees 45,000 45,000 0% Superintendent s Office 1,000 1,000 0% Business Office Services 59,840 51,000 53,100 4.12% Health Services contracts 6,535 15,800 13,800-12.66% Inspections 7,029 8,100 5,500-32.10% Maintenance Contracted Svs 1,352 6,600 6,600 0% Kindergarten Enrichment 430,160 428,000 428,000 0% Crossing guards 52,565 65,000 60,000-7.69% PCEF Services 55,000 55,000 75,000 36.36% Technology Contracted Svs 42,944 18,475 33,145 79.41% COAD 16,026 11,000 Psychology Svs 58,040 54,000 69,000 27.78% Special Ed Contracts (consultants) 81,597 50,000 75,000 50.00% Human Resources Contracted Svs 14,308 12,500 12,500 0%
Contracted Services Cont d 2015/2016 2013/2014 2014/2015 Working % Actual Budget Budget Difference CCIU charges Life Skills 171,664 50,000 150,000 200.00% Hearing 5,207 40,000 46,000 15.00% Vision 57,486 50,000 62,000 24.00% Speech 33,402 50,000 35,000-30.00% Emotional Support 216,521 143,000 247,000 72.72% Autistic Support 102,275 300,000 115,000-61.67% Instructional Services 74,001 200,000 90,000-55.00% Learning Support 138,982 175,000 182,540 4.31% Multi-Hand Support 228,050 400,000 250,000-37.50% Early Intervention 13,135 100,000 50,000-50.00% Transition costs 50,645 145,000 125,000-13.79% ESY 34,853 75,000 40,000-46.67% Occupational Therapy 53,178 90,000 69,000-34.44% Physical Therapy 26,582 38,000 Psychology Services 8,021 27,000 20,000-25.92% Assistive Technology 15,180 25,000 20,000-20.00% ELL 1,060 7,000 6,000-14.29% Tuition 16,201 35,000 25,000-28.57% IU Programs 4,759 81,000 135,000 66.67% Total 2,717,899 3,547,925 3,232,635-8.89%
Professional Services
Professional Services 2015/2016 2013/2014 2014/2015 Working % Actual Budget Budget Difference Copier Leases 165,426 164,250 184,831 12.53% Trash & Recycle 44,869 48,000 47,000-2.10% Electricity 549,234 651,000 616,000-5.38% Sewer & Water 111,998 138,800 133,000-4.18% Technology (fiber, website, Smartnet, warranties, skyward, etc.) 308,536 218,410 287,850 31.79% Assemblies 15,919 18,000 14,000 22.22% Operations Door repairs/replacement 3,778 3,000 3,500 16.67% Fire Alarms 14,165 14,000 14,000 0% Fire extinguishers 3,093 4,000 4,000 0% School Dude 4,891 6,500 5,000-23.07% Energy Management 38,461 40,000 40,000 0% Carpeting 17,662 12,000 12,000 0% Land Improvements 5,458 17,500 22,500 28.57% Elevator 14,232 9,000 11,000 22.22% Vehicle repairs 3,795 3,900 4,000 2.56% Security cameras 17,968 24,000 26,000 8.33% Maint to buildings 169,619 190,690 222,594 16.73% Extermination 7,748 8,500 8,500 0% Rentals (equip & modulars) 109,663 221,400 178,200-19.51% All other professional svs 5,656 9,651 12,631 30.88% Total 1,612,171 1,802,601 1,846,606 2.44%
Vo-Tech
Vo-tech Tuition Year Amount % change Full-Time Equivalent 2008-2009 2,611,410-1.37% 140.725 2009-2010 2,596,180-0.58% 132.224 2010-2011 2,677,668 3.14% 146.231 2011-2012 2,704,408 1.00% 140.112 2012-2013 2,730,173 0.95% 109.000 2013-2014 2,558,999-6.27% 78.075 2014-2015 2,178,956-14.85% 63.766 2015-2016 1,702,291-21.87% 55.00 (est.)
Athletics / Student Activities (CBAC)
Athletics/Activities CBAC Key question: Should the District invest more in student activities and athletics? Guiding principles for considering this topic: District tried to identify areas where: There is an impact on the 15-16 budget Topic that we can affect Areas that the Board/Administration are considering Board vision: Develop well rounded students with 100% participation in activities and/or athletics at the high school level.
Athletics/Activities CBAC CBAC believes that it is premature to make a recommendation to change the investment. As might be expected, CBAC did not reach a consensus, with about one third of the group leaning towards returning to pay to play, another one third against payment (status quo), and the remaining one third in favor of a voluntary system. Here are some facts we considered: Today, the district spends about 2% of the budget on activities and athletics, including director s compensation. The district experimented with pay to play in the past. Related issues include: There is an administrative burden. A minority of families cannot afford any user fees. Low user fees (e.g., $50 or less per activity) are not meaningful to the budget. Would probably need to charge larger fees (e.g., up to $150). Many parents already financially support activities through fundraising and arranging travel.
Athletics/Activities CBAC Current participation is 85% at the high school level which means 164 students do not participate in either an activity or a sport. The district has not conducted research (e.g., survey) to understand why the other 15% is not participating. Similarly, the district has not conducted research to better understand the non-district activities in which students participate. It may be that: Some of the 15% participate in non-district activities Some of the 15% would like new activities offered Some of the 15% would not participate in any activity offered Some of the 85% spend significant time in non-district activities that could be district activities
CBAC Recommendations Research the extent that current activities/athletics are meeting student needs and better understand why 15% of the students do not participate. This information would inform the question of whether to spend more as a district. Consider volunteer funding to raise revenue. This would have a low administrative burden. We believe some parents with the means to pay and equipped with the estimated cost of an activity would contribute voluntarily.
Athletics / Student Activities
What do we offer? High School 19 sports teams, 73 clubs, plays, musicals, band, chorus, marching band, yearbook, Phantom TV, Purple Press, etc. Middle School 12 sports teams, 29 clubs, plays, spring spectacular, band, chorus, marching band, etc. Elementary band, chorus, musicals, plays, intramurals, clubs
Participation Athletics (HS & MS) In the 13-14 year, there were 776 students participating in a sport of the 1,563 eligible students (49.65%). High School Student Activities In the 13-14 year, there were 659 students participating in an activity of the 1,095 eligible students (60.18%). 85% (931 of 1,095) of high school students are involved in either an activity or a sport. This includes all sports, clubs, band, chorus, yearbook, Purple Press, Phantom TV, etc.
Athletics / Activities (Function 3200) Cost History Year Athletics/Activities Costs 09-10 $1,231,539 10-11 $1,264,567 11-12 $1,259,550 12-13 $1,335,012 13-14 $1,393,619 14-15 $1,490,057 15-16 (Proposed Prelim) $1,483,574 The main reason for the increase are the PSERS rates and health insurance.
How do we relate to other districts?
Breakdown of 3200 Function (Athletics/Activities)* District Athletics Student Activities Owen J Roberts** 55% 45% Phoenixville 63% 37% Downingtown 70% 30% West Chester 76% 24% Avon Grove 79% 21% Great Valley 80% 20% Kennett 81% 19% *Based on 13/14 actual costs reported to PDE in the Annual Financial Report. **Owen J Roberts stated that their student activities number is higher than most surrounding districts due to higher than average extra duty pay for teachers.
Athletics/Activities as % of Total Budget (Chester County) School District Function 3200 Octorara 1.14% Avon Grove 1.28% Oxford 1.29% Unionville 1.47% T/E 1.54% Kennett 1.56% Great Valley 1.57% Owen J Roberts 1.60% Downingtown 1.66% Phoenixville 1.92% West Chester 2.03%
Athletics/Activities as % of Total Budget (By County) County Function 3200 Bucks 1.25% Delaware 1.46% Montgomery 1.48% Chester 1.55% Lehigh 1.79% Lancaster 1.81% Berks 1.82%
Uniform replacement cycle Sport Year Sport Year Sport Year Baseball (HS) 2015 Boy s Basketball (HS) Baseball (9) 2015 Boy s Basketball (9) Baseball (8) 2017 Boy s Basketball (MS) Baseball (7) 2017 Girl s Basketball (HS) 2017 Football (HS) 2015 2016 Football (9) 2018 2016 Football (MS) 2018 2017 Softball (HS) 2018 Baseball (D) 2016 Girl s Basketball (9) 2016 Softball (MS) 2018 Cheerleading (HS) 2018 Girl s Basketball (MS) 2016 Boy s Tennis (HS) 2016 Cheerleading (MS) 2016 Field Hockey (HS) 2017 Girl s Tennis (HS) 2015 Cross Country (HS) 2019 Field Hockey (9) 2016 Track & Field (HS) 2019 Cross Country (MS) 2015 Field Hockey (MS) 2017 Track & Field (MS) 2015 Boy s Lacrosse (HS) 2017 Boy s Soccer (HS) 2015 Wrestling (HS) 2015 Girl s Lacrosse (HS) 2017 Boy s Soccer (MS) 2015 Girl s Soccer (HS) 2018 Girl s Lacrosse (MS) 2017 Volleyball (HS) 2018 Girl s Soccer (MS) 2018
Middle School Athletics (13/14 Actual) Athlete to Middle School Total # of athletes Cost per Athlete Coach Ratio Baseball (3) 16,566.50 16 1,035.41 5:1 Wrestling (3) 12,722.07 14 908.72 5:1 Girls Lax (2) 14,166.15 17 833.30 9:1 Football (3) 28,828.71 35 823.68 12:1 Boys Bball (2) 17,369.56 24 723.73 12:1 Girls Bball (2) 13,672.54 25 546.90 13:1 Cheerleading (1) 9,432.00 18 524.00 18:1 Softball (2) 10,448.49 25 417.94 13:1 Girls Soccer (2) 10,298.50 29 355.12 15:1 Field Hockey (2) 11,865.00 35 339.00 18:1 Boys Soccer (2) 13,863.86 51 271.84 26:1 Track (5) 19,053.58 78 244.28 16:1 Total 178,286.96
High School Athletics (13/14 Actual) Athlete to High School Total # of athletes Cost per Athlete Coach Ratio Football (8) 104,754.20 42 2,494.15 5:1 Girls Bball (3) 35,702.40 24 1,487.60 8:1 Boys Lax (3) 30,312.50 27 1,122.69 9:1 Boys Bball (3) 38,948.38 38 1,024.96 13:1 Swimming (2) 36,597.33 42 871.37 21:1 Track (6) 87,148.76 105 829.99 18:1 Baseball (5) 41,743.82 51 818.51 10:1 Softball (2) 32,677.85 40 816.95 20:1 Wrestling (2) 19,739.71 26 759.22 13:1 Field Hockey (3) 36,655.30 51 718.73 17:1 Boys Soccer (2) 32,211.62 45 715.81 23:1 Girls Soccer (3) 24,429.83 35 698.00 12:1 Cheerleading (2) 19,462.21 28 695.08 14:1 Volleyball (2) 23,074.40 34 678.66 17:1 Girls Lax (3) 37,428.15 57 656.63 19:1 Golf (3) 28,391.81 51 556.70 17:1 Boys Tennis (2) 14,486.65 30 482.89 15:1 Cross Country (2) 20,906.11 52 402.04 26:1 Girls Tennis (2) 10,819.47 27 400.72 14:1 Total 675,490.50
Athletics Summary (District-Wide) Category 13/14 Actual Amount Coaching salaries $412,785 Administrative* 175,389 Contracted Services (mostly officials) 41,580 Supplies & Equipment 153,383 Travel 87,645 Dues and Fees 29,735 Revenue (46,740) Total Athletic costs 853,777 *Administrative costs include the salaries and benefits for the Athletic Director and Trainer, contracted training services, awards, weight room monitors, rentals and game workers.
Co-curricular DW and Elementary District -wide Category 15-16 Budget Amount Math & Science Liaisons 26,354 Music & Library Coordinators 5,350 Barkley Elementary Band/Chorus Dir, Musical 5,800 Intramural, Clubs and Government 7,300 East Pikeland Elementary Band/Chorus Dir, Musical 5,800 Intramural, Clubs and Government 4,910 Schuylkill Elementary Band/Chorus Dir, Musical 5,800 Intramural, Clubs and Government 4,910
Co-curricular Middle School Category 15-16 Budget Amount Dance chaperones 9,945 Intramurals 8,210 Fall Play and Spring Show 21,108 Band and Chorus Dir 8,400 Clubs 4,500 Advisor newspaper, NHS, Yearbook 4,835 Advisor Stud Council, Academic Comp. 3,450
Co-curricular High School Category 15-16 Budget Amount Dance chaperones 4,000 Intramurals 6,000 Fall Play and Musical 19,800 Band, Marching Band and Chorus Dir 37,800 Clubs 25,000 Class Advisor and Department Chairs 62,180 Advisor newspaper, NHS, Yearbook 7,700 Advisor Stud Council, SADD, Academic Comp. 8,150
Co-curricular Summary Category 15-16 Budget Amount District-wide 31,704 Elementary 34,520 Middle School 60,448 High School 161,630 Total 288,302
Co-curricular Breakdown Category 15-16 Budget Amount Salaries 288,302 Benefits (includes PSERS) 83,113 Supplies 42,200 Travel 87,000 Total 500,615
Function 3200 Breakdown Category 15-16 Budget Amount Athletics (66%) 982,959 Student Activities (34%) 500,615 Total 1,483,574
Nuisance Taxes (ACT 511)
ACT 511 Taxes Tax 13/14 Actual 14/15 Budget 15/16 Preliminary Budget Real Estate Transfer Tax 1,153,748 1,100,000 1,200,000 Occupation Tax* 1,121,980 1,213,827 1,155,000 Earned Income Tax (EIT) 5,913,082 5,950,000 6,250,000 Total 8,188,810 8,263,827 8,605,000 *The Real Estate Transfer Tax and Earned Income Tax are at the maximum levels according to state law. The district can increase the Occupation Tax by the ACT 1 Index (1.9%), which would add $21,945 to the budget.
2015-2016 Preliminary Budget
Tax Calculation Approved Budget 14/15 Preliminary Budget 15/16 Disbursements $82,080,834 $86,528,202 Receipts (25,625,800) (27,877,307) Grants (620,000) (670,000) Tax Required $55,835,034 $57,980,895 Additional Tax Required $2,145,861 This is a 3.77% increase in taxes which would be $146 to the median homeowner.
Use of Exceptions Taxes required 2,145,861 ACT 1 Index amount (1,080,628) Amount over ACT 1 Index 1,065,233 PDE Exceptions PSERS 825,650 Debt Service (not needed) 0 Special Education 239,583 Total exceptions 1,065,233 The exceptions portal is not open but it appears, by using the old version, that exceptions will cover the amount the district is over the ACT 1 Index. If for some reason the exceptions would fall short fund balance would have to be used to fill the void.
Preliminary Budget vs Actual Budget Tax Increases Year Preliminary Budget Final Budget 15-16 3.77%?????? 14-15 3.98%.87% 13-14 7.15% 1.42% 12-13 5.08% 1.66% 11-12 4.43% 2.66% 10-11 6.96% 2.54%
Revenue Projection 13/14 Actual 14/15 Budget 13-14 to 14-15 % change 15/16 Prelim 14-15 to 15-16 % Change 13-14 to 15-16 % Change Local Revenue Property Taxes 54,003,313 55,835,034 3.40% 59,021,031 5.71% 9.29% Interim Taxes 253,675 375,000 47.83% 425,000 13.33% 67.54% Public Utility Tax 72,631 80,000 10.15% 75,000 (6.25%) 3.26% Per/Person/Per Capita 138,743 142,750 2.89% 142,000 (.53%) 2.35% EIT/Occupation Tax 6,828,112 7,163,827 4.92% 7,405,000 3.37% 8.45% RE Transfer Taxes 1,153,749 1,100,000 (3.79%) 1,200,000 9.09% 4.01% Delinquent Taxes 2,031,885 2,492,500 22.67% 2,492,500 0% 22.67% Interest Income 37,458 75,000 100.22% 50,000 (33.33%) 33.48% School Revenue 55,260 62,000 12.20% 62,000 0% 12.20% IDEA Revenue 508,556 550,000 8.15% 550,000 0% 8.15% School Rentals 119,093 104,000 (12.67%) 132,500 27.40% 11.26%
Revenue Projection (Cont.) 13/14 Actual 14/15 Budget 13-14 to 14-15 % change 15/16 Prelim 14-15 to 15-16 % Change 13-14 to 15-16 % Change PCEF Contributions 182,182 150,000 (17.66%) 150,000 0% (17.66%) Tuition 82,245 110,000 33.75% 150,000 36.36% 82.38% Misc Revenue 227,408 335,000 47.31% 276,739 (17.39%) 21.69% State Revenue 12,191,992 12,385,723 1.59% 13,226,432 6.79% 8.49% Federal Revenue 550,417 620,000 12.64% 670,000 8.01% 21.73% Usage of PSERS reserve 500,000 500,000
Expenditure Projection 13/14 Actual 14/15 Budget 13-14 to 14-15 % change 15/16 Prelim 14-15 to 15-16 % Change 13-14 to 15-16 % Change Salaries 31,433,515 31,721,600.92% 33,267,394 4.87% 5.83% Benefits Employee Benefits 7,549,858 7,770,887 2.93% 8,044,669 3.52% 6.55% Social Security 2,409,505 2,419,876.43% 2,515,624 3.96% 4.40% PSERS 4,951,519 6,488,896 31.05% 8,512,246 31.18% 71.91% Contracted Services 2,717,899 3,547,925 30.53% 3,232,635 (8.89%) 18.93% Professional Services 1,612,171 1,802,601 11.81% 1,846,606 2.44% 14.54%
Expenditure Projection (Cont d) 13/14 Actual 14/15 Budget 13-14 to 14-15 % change 15/16 Prelim 14-15 to 15-16 % Change 13-14 to 15-16 % Change Other Purchased Svs Tuition 5,440,738 5,500,000 1.1% 5,617,500 2.13% 3.25% Vo-tech Tuition 2,578,691 2,178,956 (15.50%) 1,702,291 (21.88%) (33.99%) Transportation 3,885,738 3,902,078.42% 4,045,328 3.67% 4.10% Other Purchased Svs 2,602,594 2,555,302 (1.81%) 2,906,002 13.72% 11.66% Supplies 2,156,144 1,967,662 (8.74%) 2,173,811 10.48%.82% Equipment 733,210 694,327 (5.30%) 839,702 20.94% 14.52% Debt Services 8,738,389 9,946,310 13.82% 10,316,230 3.72% 18.06% Fund Transfers 967,924 394,887 (59.20%) 394,887 0% (59.2%) Transfer to Library 508,326 533,742 5.0% 533,742 0% 5.0% Other Dues & Fees 131,167 577,760 340.47% 579,535.31% 341.83%
Action on Preliminary Budget
Budget Meetings February 17, 2015 PSERS, SLEP, Public Library, Adaptive Reuse of Library (CBAC) March 17, 2015 Staffing, Medical Benefits, Debt Svs, Facility Usage & Rental Revenue (CBAC) April 21, 2015 Technology, 5 Year Projection, Funding Reserves, State Revenue, Outsourcing (CBAC) May 28, 2015 Pass 15-16 Final Budget
Questions?