[PPT] - Eastern Lebanon County School District 2018-2019 Budget Monday, PowerPoint Presentation

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Eastern Lebanon County School District

2018-2019 Budget

Monday, January 8, 2018 Kim Seldomridge, Interim Business Manager Julia Vicente, Superintendent

Preparing ALL students, K-12, to be successful for THEIR future

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

2018-2019 Budget

§ Budget Calendar § Expenditures § Major Cost Drivers § New Positions for 2018-19 § Major capital items § Items removed from the budget § Act I § Local Taxation § Other Revenue § Fund Balance § Financial Projection

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County School 2018-19 District Budget Calendar

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Salaries
PSERS
Healthcare
Special Education

Major Cost Drivers

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

14,215,871 14,632,427 15,116,148 15,598,316 16,012,622 16,488,531 16,956,786

12,500,000 13,000,000 13,500,000 14,000,000 14,500,000 15,000,000 15,500,000 16,000,000 16,500,000 17,000,000 17,500,000

12-13 Act. 13-14 act. 14-15 act. 15-16 act. 16-17 act. 17-18 Est. 18-19 BUD.

ELCO Salary Costs

Salaries

SLIDE 6

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

PSERS Rate History

4.76 4.78 5.64 8.65 12.36 16.93 21.40 25.84 30.03 32.57 33.43 34.79 35.26 35.68 4.00 9.00 14.00 19.00 24.00 29.00 34.00 8

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Retirement Cost History

$0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19

Actual

SLIDE 8

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Health Care Cost History

$2,152,377 $2,542,898 $2,753,630 $3,069,970 $2,976,739 $3,486,635 $3,631,380 $3,547,398 $3,760,242

$2,000,000 $2,250,000 $2,500,000 $2,750,000 $3,000,000 $3,250,000 $3,500,000 $3,750,000 $4,000,000 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 Act./Est. Cost

Employers expect health care costs to increase by 5.5%* in 2018, up from a 4.6% increase in 2017, according to the 22nd annual Best Practices in Health Care Employer Survey by Willis Towers Watson (NASDAQ: WLTW).

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

9.00% 9.50% 10.00% 10.50% 11.00% 11.50% 12.00% 12.50% 13.00% 13.50% 14.00% 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Special Education as a Percent of Total Expenditures Eastern Lebanon County School District

% of Spec. Ed.

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

ELCO School District Debt

500,000

1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 5,000,000

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Total Debt Total Debt

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Total Expenditure History

$29,630,537 $31,215,896 $32,011,347 $33,217,914 $35,634,739 $37,794,727 $39,970,432 $40,021,063

$29,000,000 $31,000,000 $33,000,000 $35,000,000 $37,000,000 $39,000,000 $41,000,000

10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18

SLIDE 12

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

2018-19 Budgeted Expenditures by Function

FUNCTION DESCRIPTION 2016-17 2017-18 2018-19 1100 INSTRUCTION REGULAR $16,402,981 $17,088,744 $17,415,700 1200 INSTRUCTION SPECIAL $4,922,391 $5,103,059 $5,638,107 1300 INSTRUCTION VOCATIONAL $846,514 $930,736 $909,018 1400 INSTRUCTION OTHER $142,434 $168,939 $180,677 2100 PUPIL PERSONNEL $1,160,225 $1,320,021 $1,595,056 2200 GUIDANCE SUPPORT $1,239,039 $1,336,881 $1,427,145 2300 ADMINISTRATION $1,932,293 $2,065,525 $2,050,152 2400 HEALTH SERVICES $430,655 $475,260 $487,542 2500 BUSINESS SERVICES $453,821 $540,169 $533,524 2600 MAINTENANCE $3,215,359 $3,348,658 $3,286,669 2700 TRANSPORTATION $1,917,767 $2,111,013 $2,230,942 2800 TECHNOLOGY SUPPORT $410,190 $434,314 $451,638 2900 IU GENERAL OPERATING $21,000 $21,000 $22,244 3200 STUDENT ACTIVITIES $1,062,312 $1,055,252 $1,077,991 5100 REFUNDS $65,000 $62,600 $62,600 5200 DEBT SERVICE $4,518,359 $4,516,425 $4,604,803 5900 BUDGETARY RES./TRANSFER $335,138 $115,000 $115,000 GRAND TOTAL $39,075,478 $40,693,596 $42,088,808

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

41% 13% 2% 0% 0% 4% 3% 5% 1% 1% 8% 5% 1% 0% 0% 3% 0% 0% 0% 0% 0% 0% 11% 0%

2018-19 Preliminary Budget for ELCO School District

INSTRUCTION REGULAR INSTRUCTION SPECIAL INSTRUCTION VOCATIONAL INSTRUCTION OTHER INSTRUCTION ADULT PUPIL PERSONNEL GUIDANCE SUPPORT ADMINISTRATION HEALTH SERVICES BUSINESS SERVICES MAINTENANCE TRANSPORTATION TECHNOLOGY SUPPORT IU GENERAL OPERATING FOOD SERVICE STUDENT ACTIVITIES COMMUNITY SERVICES SITE ACQUISITION SITE IMPROVEMENT

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Function Object or Program Year $0.00 $5,000.00 $10,000.00 $15,000.00 $20,000.00 Actual $ per Student 1100 REGULAR PROGRAMS – ELEMENTARY / SECONDARY 2016 1200 SPECIAL PROGRAMS – ELEMENTARY / SECONDARY 2016 1300 VOCATIONAL EDUCATION 2016 1400 OTHER INSTRUCTIONAL PROGRAMS – ELEMENTARY / SECON.. 2016 2100 SUPPORT SERVICES – STUDENTS 2016 2200 SUPPORT SERVICES – INSTRUCTIONAL STAFF 2016 2300 SUPPORT SERVICES – ADMINISTRATION 2016 2400 SUPPORT SERVICES – PUPIL HEALTH 2016 2500 SUPPORT SERVICES – BUSINESS 2016 2600 OPERATION AND MAINTENANCE OF PLANT SERVICES 2016 2700 STUDENT TRANSPORTATION SERVICES 2016 2800 SUPPORT SERVICES – CENTRAL 2016 2900 OTHER SUPPORT SERVICES 2016 3100 Food Services 2016 3200 STUDENT ACTIVITIES 2016 3300 COMMUNITY SERVICES 2016 5100 DEBT SERVICE / OTHER EXPENDITURES AND FINANCING USE.. 2016 5200 INTERFUND TRANSFERS - OUT 2016 5900 Budgetary Reserve 2016

#*#*#*#*#*District#*#*#*#*#*

Benchmark Comparison - Expenses

District: Eastern Lebanon County SD

Source: Pennsylvania Department of Education

Note: Actual $ Per Student is calculated based on Average Daily Membership when available and regular enrollment when not available.

District

Eastern Lebanon County SD Others

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

2018-19 Budgeted Expenditures by Object Code

OBJECT DESCRIPTION 2016-17 2017-18 2018-19 TOTAL 100 SALARIES $16,275,401 $16,758,158 $16,951,786 TOTAL 200 BENEFITS $9,377,440 $10,346,183 $10,947,904 TOTAL 300 PURCHASED PROF. SVCS. $1,767,860 $1,803,786 $2,161,086 TOTAL 400 PURCHASED PROP. SVCS. $907,505 $826,030 $574,432 TOTAL 500 OTHER PURCHASED SVCS. $3,759,998 $4,067,524 $4,226,975 TOTAL 621 - 627 ENERGY $642,731 $674,868 $679,200 TOTAL 610/640 SUPPLIES/BOOKS $999,572 $1,197,576 $1,242,139 TOTAL 700 EQUIPMENT $206,082 $201,971 $424,236 TOTAL 800 DUES/FEES/TRANSFERS $521,637 $301,075 $276,247 TOTAL 900 DEBT SERVICE $4.518,359 $4,516,425 $4,604,803 GRAND TOTAL $39,075,478 $40,693,596 $42,088,808

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

40% 26% 5% 1% 10% 2% 3% 1% 1% 11%

2018-19 Preliminary Budget by Object Code for ELCO School District

SALARIES BENEFITS PURCHASED PROF. SVCS. PURCHASED PROP. SVCS. OTHER PURCHASED SVCS. ENERGY SUPPLIES/BOOKS PROPERTY DUES/FEES/TRANSFERS DEBT SERVICE

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Eastern Lebanon County SD

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Elementary Dean of Students $79,060
Secondary Counselor $79,094
New K-2 Reading Series $91,000
New 6-8 Math Series $120,000
iPads for Para Professionals (K-5) $6,650
CNC Router (High School)

$22,000

Non-fiction text resource program(HS) $4,000
Hypertherm plasma cutter $3,500
Total $405,304

NEW ITEMS IN THE 2018-19 BUDGET

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Tennis Court Recoating

$31,000

Cafeteria Tables at Jackson

$28,500

School Van

$30,000

Reel Mower

$14,000

Floor Scrubber $7,700
Wresting Mat Reconditioning

$6,500

Total

$117,700

Replacement Capital Items in 2018-19 Budget

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Ten Year Capital Improvement Plan for ELCO School District

Description 2018 2019 2020 2021 2022 JACKSON Dryvit restoration LED Gym Lighting $17,000 Roof restoration HIGH SCHOOL Repair roof areas done in 2002 (part of renovation project) $756,700 Dryvit restoration (part of renovation project) $325,000 Renovate HVAC controls $300,000 MIDDLE SCHOOL Roof restoration $660,000 Building Block Work and Sealing $40,000 FORT ZELLER LED gym lighting $17,000 Low slope roof areas $450,000 INTERMEDIATE SCHOOL Roof restoration LED gym lighting w/ daylight harvesting $20,000 DISTRICT Tennis Court Lights to LED $50,000 Stadium Lighting $400,000 Resurface running track(potentially add to renovation) $300,000 Resurface tennis courts (in General Fund)) $30,000

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Items Removed from the Budget

Location High School ELCO High School ELCO High School ELCO High School ELCO High School ELCO High School ELCO High School ELCO High School ELCO High School High School High School High School High School High School Product Description PBEA Conference fees Gamut Theater In School Shakespearean Play Performance Gamut Theater Shakespearean Workshop AAFCS Conference AAFCS ConferenceTravel Travel For Field Trip Gifted Field Trip Desk Chairs Conference Registrations - (STC and PETE & C) Math Conferences Travel to conferences Get More Math Licenses National Constitution Center Field Trip Transportation National Constitution Center Field Trip Budget Reduction 12,652 150 3,144 1,000 3,144 350 12,625 200 1,850 50 350 250 1,048 1,048 3,190 500 12,625 1,000 12,625 2,200 1,850 360 12,695 850 1,000 1,000 4,950 3,150 IS IS IS Teachers Pay Teachers Follet Books IXL - ELA 200subscriptions 4,300 400 5,150 5,000 93,387 2,500 Pupil Personnel Pupil Personnel Pupil Personnel Pupil Personnel Pupil Personnel Pupil Personnel Hot Spot District cell phone District cell phone resources for OT/PT, speech, materials and training Protocols CPI and CPR trainin, 1,600 100 1,600 250 1,600 250 1,500 300 7,071 550 3,500 250 Middle School Middle School 7/8 Drama production PSSA Assessment Benchmark 4,000 4,000 2,684 2,000 Athletics Athletics Athletics Athletics Athletic supplies maintenance and repair game workers Gator 35,820 250 14,530 1,250 54,067 2,345 38,080 9,500 Fort Zellar/Jackson Emergency Supplies 4,000 4,000 Total 45,053

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

54% 45% 1%

2018-19 BUDGETED REVENUE FOR ELCO SCHOOL DISTRICT LOCAL REVENUE STATE REVENUE FEDERAL REVENUE

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Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

2016-17 2017-18 2018-19 DESCRIPTION BUDGET BUDGET/EST. BUDGET REAL ESTATE TAX $23,357,909 $24,335,525 $25,694,217 INTERIM REAL ESTATE TAX $80,000 $128,954 $90,000 PUBLIC UTILITY TAX $28,500 $26,446 $25,000 PAYMENT IN LIEU OF TAXES $3,253 $3,253 $3,253 PER CAPITA - SECTION 679 $29,829 $30,000 $31,000 PER CAPITA - ACT 511 $29,829 $30,000 $31,000 EARNED INCOME TAX $1,951,803 $2,000,598 $2,060,616 REAL ESTATE TRANSFER $328,852 $250,000 $300,000 DELINQUENT TAXES $282,644 $300,000 $349,653 INVESTMENT EARNINGS $54,691 $55,000 $56,000 ADMISSIONS $42,696 $44,000 $44,000 FEES $14,735 $16,500 $16,500 SPECIAL EVENTS $23,301 $10,000 $10,000 OTHER LEA ACTIVITIES $13,433 $15,000 $15,000 IDEA PASS THRU FUNDS $476,564 $503,671 $508,708 RENTALS $12,303 $5,000 $7,000 REGULAR DAY TUITION $13,100 $13,000 $14,000 RECEIPTS FROM OTHER LEA $0 $144,834 $110,000 REFUNDS $23,059 $10,000 $15,000 REFUNDS FROM A PRIOR YR $15,667 $54,487 $35,000 ENERGY EFFICIENCY REV $13,898 $8,000 $10,000 LOCAL $26,796,736 $27,985,268 $29,426,947

LOCAL REVENUE

SLIDE 25

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Act 1 Index History

4.8% 3.4% 1.6% 2.0% 2.0% 2.4% 2.2% 2.8%

2.9%

2.8%

0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19

SLIDE 26

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

Budget Year Value of Mill Millage Change Percent Inc. 2009 -10 $186,488 96.04 4.39 4.79% 2010 -11 $190,051 100.30 4.26 4.44% 2011 -12 $191,500 103.30 3.00 2.99% 2012 -13 $192,000 106.65 3.35 3.24% 2013 -14 $1,621,016 13.20 0.35 2.75% 2014 -15 $1,618,744 13.63 0.43 3.26% 2015 -16 $1,635,553 14.11 0.48 3.52% 2016 -17 $1,642,359 14.505 0.395 2.80% 2017 -18 $1,645,222 14.9256 0.4206 2.90% 2018 -19 $1,706,045 15.3436 0.418 2.80%

Ten Year Millage History for ELCO School District

COUNTY REASSESS.

SLIDE 27

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

§ Act 1 Increase is 2.8% of the current millage of 14.9256 mills or .418 mills for a total millage of 15.3436 mills § The total value of the Act 1 Increase is $713,127 § The total value of a mill is $ 1,706,045 § Retirement exception equals $218,714 allowing ELCO to raise taxes an additional .1282 mills § Special Education exception equals $493,900 allowing ELCO to raise taxes an additional .2895 mills § Total millage increase allowed is .8321 or 5.57%.

Real Estate Tax Revenue

SLIDE 28

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

§1 Mill = $1 per $1,000 of assessed value §Current Millage Rate = 14.9256 §For every $1,000 of value, ELCO receives $14.93 §The average single family home in ELCO is assessed at $183,400 §An increase of .418 mills will cost the average home owner an increase of $77. Real Estate Tax Revenue

SLIDE 29

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

0.0000 5.0000 10.0000 15.0000 20.0000 25.0000 Lebanon SD Eastern Lebanon County SD Palmyra Area SD Cornwall-Lebanon SD Annville-Cleona Northern Lebanon SD

Comparison of Lebanon County Millage Rate

Millage Rate

SLIDE 30

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

STATE REVENUE

SLIDE 31

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

2016-17 2017-18 2018-19 DESCRIPTION BUDGET BUDGET/EST. BUDGET BASIC INSTRUCTIONAL SUB. $4,759,092 $5,040,846 $5,091,254 TUITION FOR PRIVATE SCH. $15,000 $15,000 $15,000 VOCATIONA EDUCATION $18,000 $17,000 $17,000 SPECIAL EDUCATION $1,115,934 $1,147,770 $1,159,248 TRANSPORTATION SUBSIDY $915,000 $985,000 $1,004,700 DEBT SUBSIDY $512,215 $512,216 $508,178 HEALTH SERVICES $47,000 $47,000 $48,580 PROPERTY TAX REDUCTION $464,515 $464,410 $464,410 PA ACCOUNTABILITY GRANT $258,521 DUAL ENROLLMENT GRANT $258,521 $258,521 $0 SOCIAL SECURITY SUBSIDY $601,735 $630,686 $648,406 RETIREMENT SUBSIDY $2,346,320 $2,685,157 $2,833,491 STATE $11,053,332 $11,803,606 $12,048,788

STATE SUBSIDY FOR ELCO SCHOOL DISTRICT

SLIDE 32

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

LEA Name 2015 Market Value 2015 Personal Income 2015-16 WADM MV per WADM Market Value Aid Ratio PI per WADM Personal Income Aid Ratio Market Value / Personal Income Aid Ratio Annville-Cleona SD $758,863,401 $297,281,292 1,760.951 $430,939 0.4813 $168,818 0.5213 0.4972 Cornwall-Lebanon SD $2,564,362,184 $910,182,079 5,484.869 $467,533 0.4373 $165,944 0.5294 0.4740 Eastern Lebanon County SD $1,455,848,918 $502,428,143 2,780.580 $523,577 0.3698 $180,691 0.4876 0.4168 Lebanon SD $733,602,720 $388,464,371 5,719.898 $128,254 0.8457 $67,914 0.8074 0.8303 Northern Lebanon SD $1,272,412,553 $419,716,043 2,697.631 $471,677 0.4323 $155,586 0.5588 0.4828 Palmyra Area SD $1,680,804,265 $684,145,252 4,137.502 $406,236 0.5111 $165,352 0.5311 0.5190

MARKET VALUE/PERSONAL INCOME AID RATIO STATE SPECIAL EDUCATION SUBSIDY

School District 2017-18 Estimated SEF Adjusted WSC x MV/PI Aid Ratio x EMM Weighted Student Count (WSC) plus SSA Weighted Student Count Cat 1 x 1.51 factor Cat 2 x 3.77 factor Cat 3 x 7.46 factor Annville-Cleona SD $878,211 193.545 469.000 469 424 15 30 Cornwall-Lebanon SD $2,331,609 540.303 1,357.000 1,357 1,027 173 157 Eastern Lebanon County SD $1,147,770 240.610 704.000 704 584 75 45 Lebanon SD $2,926,679 1,470.461 1,771.000 1,771 1,333 117 321 Northern Lebanon SD $1,290,747 294.798 860.000 860 717 53 90 Palmyra Area SD $1,446,568 505.714 1,160.000 1,160 969 49 142

SLIDE 33

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 Non- Spendable

$199,889.00 $169,516.29 $136,347.00 $133,039.00 $176,360.00

Committed

$331,560.00 $578,004.09 $579,571.62 $951,763.87 $1,181,859.62

Assigned

$0 $0 $0 $827,323.00 $553,905.74

Unassigned

$(341,411.88) $385,647.00 $1,943,094.00 $2,021,586.00 $1,756,512.00

TOTAL

$190,037.12 $1,133,167.38 $2,659,012.62 $3,933,711.87 $3,668,637.36

Fund Balance History

SLIDE 34

Eastern Lebanon County School District

Preparing ALL students, K-12, to be successful for THEIR future

PROJECTION

Something that is contemplated, devised, or planned.