Big Spring School District - Budget

Budget

In 2011, the average teacher salary in Big Spring School District was $51,489.37 a year, while the cost of the benefits teachers receive was $13,300 per employee, for a total annual average teacher compensation of $64,789. According to a study conducted at the American Enterprise Institute, in 2011, public school teachers’ total compensation is roughly 50 percent higher than they would likely receive in the private sector. The study found that the most generous benefits that teachers receive are not accounted for in many studies of compensation including: pension, retiree health benefits and job security.

In 2009, the Big Spring School District reported employing 278 teachers and administrators with a median salary of $51,576 and a top salary of $118,878. The teacher’s work day is 7.5 hours with 180 days of student instruction in the contract year. Additionally, the teachers receive a defined benefit pension, health insurance, professional development reimbursement, paid personal days, 10 paid sick days, and other benefits.

In 2007, the district employed 223 teachers. The average teacher salary in the district was $44,744 for 190 days worked. Teachers' contract will expire on June 30, 2011.

Big Spring School District administrative costs per pupil was $555.79, in 2008. The lowest administrative cost per pupil among Pennsylvania's 500 public school districts was $398 per pupil, in 2008. In 2005 the school board contracted with Richard Wayne Fry as superintendent. In 2009 his salary was $112,006. He also received an extensive benefits package that included: health insurance, life insurance, taxpayer funded attendance at conventions and more. The Pennsylvania School Board Association tracks salaries for Pennsylvania public school employees. It reports that, in 2008, the average superintendent salary in Pennsylvania was $122,165.

Reserve Funds - In 2008, the district reported an unreserved designated fund balance of zero and a unreserved-undesignated fund balance of $1,522,894.00. In 2010, Big Spring School District Administration reported an increase to $2,065,191 in the unreserved-undesignated fund balance, while the unreserved designated fund $554,000. Pennsylvania school district reserve funds are divided into two categories – designated and undesignated. The undesignated funds are not committed to any planned project. Designated funds and any other funds, such as capital reserves, are allocated to specific projects. School districts are required by state law to keep 5 percent of their annual spending in the undesignated reserve funds to preserve bond ratings. According to the Pennsylvania Department of Education, from 2003 to 2010, as a whole, Pennsylvania school districts amassed nearly $3 billion in reserved funds.

In 2008, Big Spring School District reported spending $11,783 per pupil. This ranked 298th in the Commonwealth. In 2010 the per pupil spending increased to $13,557.54 which ranked 210th. Among the states, Pennsylvania’s total per pupil revenue (including all sources) ranked 11th at $15,023 per student, in 2008-09. In 2007, the Pennsylvania per pupil total expenditures was $12,759.

In 2009, the district reported having over $40 million in outstanding debt.

In November 2010, the Pennsylvania Auditor General conducted a performance audit of the district. Certification deficiency findings were reported to the Pennsylvania Bureau of School Leadership Teacher Certification, the school board and the school district administration.

The district is funded by a combination of: a local earned income tax 1.65%, a local real property tax, a real estate transfer tax 0.5%, and a per capita tax, coupled with substantial funding from the Commonwealth of Pennsylvania and the federal government. Grants can provide an opportunity to supplement school funding without raising local taxes. In the Commonwealth of Pennsylvania, pension income and Social Security income are exempted from state personal income tax and local earned income tax regardless of the individual's level of wealth.