Mountain View School District (Pennsylvania) - Budget

Budget

In 2009, the district reports employing over 110 teachers with a starting salary of $42,240 for 180 days for pupil instruction. The average teacher salary was $53,517 while the maximum salary is $103,000. As of 2007, Pennsylvania ranked in the top 10 states in average teacher salaries. When adjusted for cost of living Pennsylvania ranked fourth in the nation for teacher compensation. The teachers work 186 days per year and a 7 hour 15 minute work day. Additionally, Mountain View School District teachers receive a defined benefit pension, health insurance, life insurance - $40,000, 100% employer paid dental insurance, an income protection plan. for disability, professional development reimbursement, 3 paid personal days, 10 sick days (which accumulate) and other benefits incluing paid emergency leave and bereavement leave. Teachers are paid $26.75 per hour extra, when they are required to work outside of the regular school day. The retirement incentive includes that for each year of the ten contract years following an employee’s retirement the District shall pay 50% of the retiree’s health insurance premium. The Board agreed to give the Union 6 paid days to conduct union business. According to State Rep. Glen Grell, a trustee of the Pennsylvania Public School Employees’ Retirement System Board, a 40-year educator can retire with a pension equal to 100 percent of their final salary.

In 2007, the district employed 99 teachers. The average teacher salary in the district was $49,768 for 180 school days worked.

Mountain View School District administrative costs per pupil in 2008 was $546.30 per pupil. The district is ranked 400th out of 500 in Pennsylvania for administrative spending. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. In 2009, the Superintendent's salary was $105,060.

In 2008, Mountain View School District reported spending $12,022 per pupil. This ranked 270th in the commonwealth. In 2010 the per pupil spending had increased to $13,362.21 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.

Reserves

In 2009, the district reported $2,070,275 in an unreserved-undesignated fund balance. The designated fund balance was reported as zero. In 2010, Mountain View School District Administration reported $1,415,306 in the unreserved-undesignated fund balance and $821,677 in its designated fund. 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 January 2010, the Pennsylvania Auditor General conducted a performance audit of the district. Findings were reported to the administration and school board.

The district is funded by a combination of: a local income tax, a property tax, a real estate transfer tax 0.5%, 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 and Social Security income are exempted from state personal income tax and local earned income tax regardless of the individual's wealth.