Northeast Bradford School District - Budget

Budget

In 2009, the district reported employing 107 teachers and administrators with a median salary of $59,879 and a top salary of $100,800. The teachers work a seven hour day with a preparation period and 30 minute duty free lunch. The school year is 186 days with 180 instructional days. Additionally, the teachers receive a defined benefit pension, health insurance (employees pays 1.75% of the annual salary, towards insurance), life insurance, vision insurance, dental insurance, professional development reimbursement, 3 paid personal days, 10 paid sick days, 2 paid professional days, 3 paid bereavement days, free flu immunizations, and other benefits. In 2010, the teacher's union and district agreed to a one year pay freeze. The agreement extended the existing collective bargaining agreement between the teachers' union and the School District through June 30, 2012. 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. Special education teachers receive $200 above the salary of other teachers.

In 2011, the average teacher salary in Northeast Bradford School District was $60,431.63 a year, while the cost of the benefits teachers receive was $15,757.53 per employee, for a total annual average teacher compensation of $76,189.16. 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.

Northeast Bradford School District administrative costs per pupil in 2008 was $812.24 per pupil. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. The Pennsylvania School Boards Association collects and maintains statistics on salaries of public school district employees in Pennsylvania. According to the association's report, the average salary for a superintendent, for the 2007-08 school year, was $122,165. Superintendents and administrators receive a benefit package commensurate with that offered to the district's teachers' union.

In 2008, Northeast Bradford School District administration reported that per pupil spending was $12,229 which ranked 250th among Pennsylvania's 501 school districts. In 2010, the per pupil spending had increased to $13,106.17 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. The U.S. Census Bureau reports that Pennsylvania spent $8,191 per pupil in school year year 2000-01.

Reserves In 2010, Northeast Bradford School District reported having $4,866,693.00 in its unreserved-undesignated fund with the reserved fund at zero. In 2009, the district reported a balance of $506,354 in an unreserved-designated fund. The unreserved-undesignated fund balance was reported as $3,306,948.00. In 2008, the Administration reported $2,618,668 in the District's unreserved-undesignated 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 by raising taxes and saving their increased revenue.

In November 2010, the Pennsylvania Auditor General conducted a performance audit of the District. The findings were reported to the School Board and the District’s administration. The audit found that one professional employee taught with a lapsed certificate from September 1, 2009 through January 1, 2010. This resulted in a loss of funding from the state.

Northeast Bradford School District received a $905,000 low interest loan from the Commonwealth Finance Authority to build a biomass facility at the elementary and high schools in Orwell Township. The plant is part of an energy conservation project to heat both schools. The funds were used to construct the biomass building and install the system. The total project cost was over $2.3 million and the district will provide $1.4 million in matching funds. The project included connecting the district's potable water systems.

The district is funded by a combination of: a local earned income tax 0.5%, occupation tax 2070, a property tax, a real estate transfer tax 0.5%, per capita tax $5, coupled with substantial funding from the Commonwealth of Pennsylvania and the federal government. Interest earnings on accounts also provide nontax income to the district. 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 level of the individual’s personal wealth.