Northern Lebanon School District - Budget

Budget

In 2009, the district reported employing over 180 teachers with a starting salary of $38,000 to $156,000 for 190 days work per year (181 days for pupil instruction). The average teacher salary is $54,971. Additionally, the teachers receive a defined benefit pension, health insurance, vision insurance, dental insurance, college course reimbursement, 3 paid personal days, sick days - 10, a retirement bonus payment of unused sick days and other benefits. Special education teachers are annually paid an extra $200 plus $25 for each IEP they write. Teachers are paid for extra instructional services at an hourly rate.

In 2007, Northern Lebanon School District employed 154 teachers and the average teacher salary in the district was $51,172 for 190 days worked. 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.

Northern Lebanon School District administrative costs per pupil, in 2008, were $718.99 per pupil. . Northern Lebanon School District is ranked 293rd among Pennsylvania's 500 districts for administrative spending. The lowest administrative cost per pupil in Pennsylvania was $398 per pupil. The Pennsylvania School Boards Association keeps 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 2009, Dr. Bell's salary was $151,424. He also received an extensive benefits package and will receive a defined benefit pension when he retire.

The district administration reported that per pupil spending in 2008 was $10,754 which ranked 416th in the state's 501 school districts. In 2010, the per pupil spending had increased to $11,834.71 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 August 2010, the Pennsylvania Auditor General conducted a performance audit of the district. The findings were reported to the administration and the school board.

Reserves In 2008, the district reported zero in an unreserved-designated fund. The unreserved-undesignated fund balance was reported as $1,965,375. In 2010, Northern Lebanon School District Administration reported $1,906,744.00 in the unreserved-undesignated fund balance. 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.

The district is funded by a combination of: a local earned income tax 1%, a property tax, a real estate transfer tax 0.5%, coupled with substantial funding from the Commonwealth of Pennsylvania and the federal government. 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 personal wealth.