Bethlehem Area School District 2018-2019 Budget Highlights & Tentative Preliminary General Fund Budget January 16, 2018
BUDGET CONTEXT Goal: Maintain BASD “assets” and programming in support of the Roadmap to Educational Excellence 4.0 and the BASD Goals. Realities: Difficult economic times present us with “Structural Deficits” that make it increasingly difficult to achieve our goals. 30 JANUARY 16, 2018
PRELIMINARY BUDGET STRATEGY Preserving our ability to maximize our options by applying for Act 1 Exceptions in the face of numerous unknown variables at this early stage of the budget development process . 31 JANUARY 16, 2018
2018-19 BUDGET GOALS Roadmap 4.0 to Educational Excellence 32 JANUARY 16, 2018
2018-19 PRIORITIES Literacy Technology Student Services/Support 33 JANUARY 16, 2018
2018-19 STRATEGIC INITIATIVES � ELEMENTARY (in addition to ESSA measures) � Each student will read at grade level by the end of Grade 3. � SECONDARY (in addition to ESSA measures) � Each student will learn and grow in a personalized manner. � Each student will navigate a BASD Career Pathway to be ready for a college or a career upon. 34 JANUARY 16, 2018
PRIORITIZED EDUCATIONAL PROGRAMS � Reading By Grade 3 (RBG3) � Core Curriculum Revision � PROJECT LEAD THE WAY � Collective Impact Efforts: Community Schools, Partnerships, etc. � Elementary Related Arts � HS Computer Science � Blended/Personalized Instruction 35 JANUARY 16, 2018
We define access as providing each student what he or she needs to be successful, understanding that each child has different strengths and needs. 36 JANUARY 16, 2018
2018-19 PRELIMINARY BUDGET …. THE BEGINNING Preliminary Budget Increase PSERS $ 35,146,932 $1,966,492 Charter Schools $ 29,257,173 $ 2,559,316 Everything Else $219,345,366 $ 7,391,229 Initial Deficit $10,703,980 37 JANUARY 16, 2018
WHAT NEW MONEY IS TENTATIVE FOR BASD IN 2018-19?? Basic Education Funding (BEF) ($ 455) Special Education Funding (SEF) $ 111,754 Ready to Learn Grant $ -0- Federal Programs ($164,236) Pre-K Counts $ 34,000 Tuition Orphans/Group Homes $ 90,000 State Share Social Security $ 283,756 State Share Retirement $ 279,205 Total $ 634,024 Retirement Expense ($1,966,492) Net New Money for Programs ($1,332,468) 38 JANUARY 16, 2018
STATE FUNDING IMPACT Basic Ed. Funding (BEF) BEF BEF Increase PSERS Increase $ 27,816,168 $ 771,493 $ 2,272,789 2013-14 BEF Actual $ 27,927,942 $ 111,774 $ 1,838,240 2014-15 BEF Actual $ 29,220,357 $ 1,292,415 $ 2,452,477 2015-16 BEF Actual 2016-17 BEF Actual $ 30,914,201 $ 1,693,844 $ 2,318,791 $ 31,777,834 $ 863,633 $ 1,881,443 2017-18 BEF Budget 2018-19 BEF Budget $ 31,777,379 $ (455) $ 1,732,191 Final Allocation not confirmed until late May 2018 after 2016-17 $ 4,732,704 $ 12,495,930 enrollment data is finalized. Estimates are subject to change. 39 JANUARY 16, 2018
2018-19 REVENUE SUMMARY 2018-19 Dollar Percentage Budget Change Change Revenues: Local $192,493,284 $3,717,832 1.97% State $73,240,422 $1,075,889 1.49% Federal $5,281,785 ($164,236) -3.02% Other $2,030,000 ($3,416,428) -62.73% Total Revenue $273,045,491 $1,213,057 0.45% 40 JANUARY 16, 2018
2018-19 REVENUES BY SOURCE 2018-19 2017-18 $273,045,491 $ 271,832,434 Local Local 70.50% 69.45% State State 26.55% 26.82% Federal 1.93% Federal Other Other 2.00% 0.74% 2.00% 41 JANUARY 16, 2018
2017-18 PRELIMINARY BUDGET EXPENDITURE SUMMARY 2018-19 Dollar Percentage Budget Change Change Expenditures: Instruction $128,946,988 $4,686,815 3.77% Support Services $62,063,471 $2,259,998 3.78% **Non-Instr Svcs $2,816,883 $171,021 6.46% Facilities $500,000 $500,000 0.00% **Debt Svc/Transfers $25,018,024 ($226,605) -0.90% BASD $219,345,366 $7,391,229 3.49% PSERS $35,146,932 $1,966,492 5.93% CHARTER SCHOOLS $29,257,173 $2,559,316 9.59% Total Expenditures $283,749,471 $11,917,037 4.38% 42 JANUARY 16, 2018
2018-19 PRELIMINARY BUDGET EXPENDITURES BY CATEGORY Instruction 64.27% Debt Svc/Transfers 8.82% Support Services 25.56% Non-Instr Svcs 1.15% 43 JANUARY 16, 2018
PSERS FUNDING RATE 40% 35% 32.57% 17-18 30% 30.03% 16-17 25.84% 15-16 25% 21.4% 14-15 20% 16.93% 13-14 15% 12.36% 12-13 10% 8.65% 11-12 5% 5.64% 10-11 0% 44 JANUARY 16, 2018
EXPENDITURES BY PROGRAM AREA Expenditures Per Dollar Cost Instructional Programs $ 173,742,727 $ 0.61 Maintenance $ 18,801,387 $ 0.07 Instructional Support $ 18,309,017 $ 0.06 Transportation $ 8,707,736 $ 0.03 $0.81 $ Federal Programs $ 9,865,753 $ 0.03 Health Services $ 2,619,486 $ 0.01 Security $ 995,100 $ 0.00 Administrative Support $ 22,338,757 $ 0.08 Debt Svc/Transfers/Reserves $ 25,018,024 $ 0.09 Non-Instructional Costs $ 3,351,484 $ 0.01 $ 283,749,471 $ 1.00 45 JANUARY 16, 2018
NON DISCRETIONARY EXPENDITURES Salary & Benefits $ 168,277,841 59.3% Charter Schools $ 29,257,173 10.3% Debt Service $ 21,325,611 7.5% Tuition Outside Student Pgms $ 12,134,465 4.3% IU Services/Alt Ed/Sp Ed $ 10,545,854 3.7% Utilities $ 2,995,000 1.1% Transportation $ 2,950,366 1.0% Insurance $ 833,303 0.3% Federal Programs $ 9,865,753 3.5% Total Budget $ 283,749,471 91.1% 46 JANUARY 16, 2018
SALARIES AS A PERCENTAGE OF BUDGET % of Total Dollar Amount Expenditures Professional $ 76,726,705 27.04% Maintenance $ 8,610,838 3.03% Administration $ 7,120,663 2.51% Instructional Assistants $ 4,480,785 1.58% Clerical $ 4,198,185 1.48% Bus Drivers $ 3,119,914 1.10% Technical $ 894,589 0.32% Total Salaries $ 105,151,679 37.06% Associated Benefits $ 72,437,181 25.53% Total Salaries & Benefits $ 177,588,860 62.59% 47 JANUARY 16, 2018
SALARIES & BENEFITS $180 $160 18-19, $35.15 17-18, $33.18 16-17, $29.40 $140 15-16, $24.72 13-14, $16.11 14-15, $19.83 $25.01 $120 $26.16 $26.39 $26.17 $23.78 $23.98 Millions $100 $80 $60 $105.15 $101.56 $98.33 $40 $95.98 $95.69 $93.41 $20 $0 13-14 14-15 15-16 16-17 17-18 18-19 Salary . - Life/LTD . - Other . - Tuition . - UC . - WC . - Retiree . - SS . - Health . - PSERS 48 JANUARY 16, 2018
CHARTER SCHOOL ENROLLMENT 2,500 208 2,000 S 201 242 T 266 U 1,500 234 D 304 234 E 166 1,000 1,842 N 1,743 1,640 147 1,429 14 156 T 1,308 1,064 994 933 S 500 690 611 491 - 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 Brick & Morter Cyber 49 JANUARY 16, 2018
CHARTER SCHOOL COSTS $30,000,000 $26,697,857.00 $25,000,000 $23,320,498.15 $21,622,268.80 $20,000,000 $18,434,453.77 $12,672,287.49 $15,000,000 $12,652,271.80 $11,341,439.53 $10,000,000 $9,410,044.66 $7,913,949.13 $5,000,000 $6,335,519.70 $4,802,463.00 $- 50 JANUARY 16, 2018
CHARTER SCHOOL IMPACT 2017-18 2018-19 % Tax % Tax Estimate Budget Budget Mills for CS BASD Total Cost $271,832,434 $283,749,471 Charter School Tuition $26,475,563 $29,648,675 10.4% 7.5 15.5% Net BASD Budget $245,356,871 $254,100,796 51 JANUARY 16, 2018
CHARTER SCHOOL SUBSIDY $7 $6 $5 Millions Millions illi $4 $3 $32.55 million potential additional revenue if CS $2 subsidy had not been eliminated $1 $- 06-07 ACTUAL 07-08 ACTUAL 08-09 ACTUAL 09-10 actual 10-11 ACTUAL 11-12 ACTUAL 12-13 ACTUAL 13-14 ACTUAL 14-15 ACTUAL 15-16 ACTUAL 16-17 ACTUAL 17-18 BUDGET 18-19 BUDGET 18-19 BUDGET CS Subsidy $1,021,288 $1,286,786 $1,463,457 $1,710,538 $1,723,818 $- $- $- $- $- $- $- $- Projected CS Subsidy (if cont'd) $1,021,288 $1,286,786 $1,463,457 $1,710,538 $1,723,818 $2,136,701 $2,540,634 $3,062,095 $3,416,009 $4,280,661 $4,977,151 $5,837,834 $6,296,342 52 JANUARY 16, 2018
2018-19 PRELIMINARY BUDGET Expenditures $283,749,471 Revenues $273,045,491 Gap ($10,703,980) 53 JANUARY 16, 2018
2018-19 BUDGET COST DRIVERS Jan 2018 •PSERS $ 1,966,492 •Academic Initiatives $ 2,661,412 •Salaries $ 3,593,384 •Student Tuition $ 718,735 •Charter Schools $ 2,559,316 •General Operations $ (795,359) •Net Deficit Remaining $ 10,703,980 54 JANUARY 16, 2018
PRIMARY COST DRIVERS PSERS & CHARTER SCHOOLS $50 $ 64,404,105 $45 $54.5M or 550% increase over 13 years $40 $35 $30 $25 Millions $20 $15 $ 9,909,997 $10 $5 $- 06-07 07-08 08-09 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 09-10 actual ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET Charter Schools $4,282,881 $4,802,463 $6,335,520 $7,913,949 $9,410,045 $11,341,44 $12,652,27 $15,854,78 $18,434,45 $21,622,26 $23,320,49 $26,697,85 29257173 Net PSERS $2,937,933 $3,014,749 $2,256,683 $2,283,089 $2,715,858 $3,925,911 $5,825,431 $8,098,220 $9,936,460 $12,388,93 $14,707,72 $16,589,17 $18,276,45 55 JANUARY 16, 2018
ACT 1 INDEX – HISTORICAL INDEX 6.00% 5.50% 5.4% 5.00% 5.1% 4.50% 4.00% 3.6% 3.50% 3.00% 3.0% 3.1% 2.9% 2.50% 2.6% 2.3% 2.00% 1.7% 2.1% 2.1% 1.50% 1.00% 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 56 JANUARY 16, 2018
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