Eastern Lebanon County School District 2020 2021 Proposed

Eastern Lebanon County School District 2020 -2021 Proposed Final Budget April 22, 2020 Julie Vicente, Superintendent Michael Miller, Business Manager ELCO Together: One community, one school district, creating learning opportunities for each student, every day.

Eastern Lebanon County School District Act 1 2020 -21 Data & Timelines § § 2020 -21 adjusted index set at 3. 1%, base 2. 6% Max Millage increase to index is. 4849, a total rate of 16. 1278 2020 Assessment currently at $1, 720, 666, 028 Max additional revenue to index = $834, 404 at 100% collection Timeline per Act 1 - Presidential Election Year § January 9, 2020 – Deadline for Adopting opt – out resolution (not to exceed Adjusted Act 1 Index) (Approved December 18) § May 31, 2020 – Deadline for Adopting Proposed Final Budget (April 22) § June 30, 2020 – Deadline for adopting Final Budget (Targeting June 1) ELCO Together

Eastern Lebanon County School District ELCO Together

Assessment History for ELCO School District Eastern Lebanon County School District ELCO Together

Eastern Lebanon County School District Ten Year Millage History for ELCO School District County Reassessment Rate not finalized for 2020 -21 ELCO Together

Eastern Lebanon County School District 2020 -21 Proposed Final Budget Pandemic Impacts and Tax Rate ELCO Together

Eastern Lebanon County School District Pandemic Summary § COVID 19 Pandemic resulting in District closure on March 16 § Schools are closed for the rest of the academic school year § It also required the closure of all businesses except “essential businesses” § This will impact businesses, consumers, residents, and taxpayers § The result on the District will be a reduction in local revenues based on variable sources of taxes § The Federal Reserve made two emergency adjustments to interest rates changing them to effectively 0% ELCO Together

Eastern Lebanon County School District Pandemic Impact on Local Revenue Sources § Earned income tax budgeted down 10% ( down 265 K) § Real estate revenue budgeted at. 5% lower collection (down $140 K) § Real estate transfer down $50 K due to less sales activity § Interest income down $175 K due to lower rates § Debt surplus used to offset the changes, which was made available with the recent bond issuance. ELCO Together

Eastern Lebanon County School District Pandemic Impact State and Federal Revenue § § § State Subsidy Revenue, increases were minimal to begin with in Governor’s Budget ($40 K Basic Ed, $24 K Sp. Ed) Transportation subsidy revenues uncertain at the moment, but will be offset by surplus in 2019 -20 budget expenditures if revenue is reduced There are $13 B in Federal stimulus dollars to be allocated through Title I Part A formula. These funds are not in the budget as there is little detail on this funding source at the moment, with $388 K estimated to ELCO Together

Eastern Lebanon County School District Tax “Menu” for 2020 -21 *Rate at where the committee discussed on 4 -20 -20, . 5% less collection due to pandemic ELCO Together

Eastern Lebanon County School District 2020 -21 Proposed Final Budget Staffing Plan Any budget is a moral statement of priorities. It tells us, mathematically, what areas, issues, things, or people are the most important to the creators of that budget. ELCO Together

Eastern Lebanon County School District Looking Ahead … 2020 -2021 • Class Size Reduction – Fort Zeller has a very large Kindergarten Class; the additional teacher will reduce the teacher to student ratio in first grade • Extending Supports for our Exceptional Students – Expand co-teaching and targeted academic support for identified students in HS – Transition a MS Learning Support classroom to a Life Skills class; add’l training needed for paras – Promotion of Supervisor to Director • Behavioral Needs – Additional days for coaching support, staff training and development • Program and Services Support – Growing college and career services, academic and social and emotional support • Leadership – Increased supervision, behavioral and instructional needs • Operations – Contingency planning ELCO Together

Eastern Lebanon County School District Proposed Staffing Additions… 2020 -2021 Initiative Position Building Estimated Total Cost Class Size Reduction 1 st Grade Teacher Fort Zeller $90, 000 Learning Support Teacher High School $90, 000 Reclassification of two paraprofessionals Middle School $5, 300 Director of Special Education Districtwide $14, 500 (adjustment) Behavioral Needs 3 Add’l days for Behavior Specialist Districtwide $1, 750 Program & Services Support School Counselor Chair Districtwide $2, 500 (stipend) Leadership Dean of Students Intermediate School $7, 150 (stipend)* Operations Accounting Supervisor Business Office $7, 150 (adjustment) Supports for Exceptional Students * One classroom teacher is being repurposed which is included in cost ELCO Together

Eastern Lebanon County School District 4 Year Staffing Additions School Years Approved Personnel 2016 -2017 Speech Pathologist Special Ed (HS) Special Ed (MS) Full time Science (HS) 2017 -2018 Social Worker Special Ed Supervisor Police officer 2018 -2019 Elementary Principal ESL Behavior Specialist 2019 -2020 Agriculture Teacher School Counselor (MS) Librarian (FZ/JA) Instructional Coach (STEM) Autistic Support (IS)* Add’l 3 rd Grade Teacher * * Cost Neutral/No Additional Cost ELCO Together

Eastern Lebanon County School District 2020 -21 Proposed Final Budget @ 1. 75% ELCO Together

PA School Budget Flowchart Eastern Lebanon County School District ELCO Together

Eastern Lebanon County School District ELCO Together

Eastern Lebanon County School District Five Years Revenues ELCO Together

Eastern Lebanon County School District ELCO Together

Five Years Expenditures Eastern Lebanon County School District ELCO Together

Eastern Lebanon County School District Major Cost Drivers • • • Salaries PSERS Healthcare Special Education Debt ELCO Together

Eastern Lebanon County School District $18, 163, 711 $17, 186, 714 $16, 521, 359 $16, 012, 622 $15, 598, 316 $15, 116, 148 $14, 532, 427 $14, 215, 871 ELCO Together

Eastern Lebanon County School District ELCO Together

Eastern Lebanon County School District Retirement Cost History ELCO Together

Eastern Lebanon County School District Employers expect health care costs to increase by 4. 9% in 2020, up from a 4. 0% increase in 2019, according to the 24 th annual Best Practices in Health Care Employer Survey by Willis Towers Watson (NASDAQ: WLTW). -COVID 19 costs per claimant ELCO Together

Eastern Lebanon County School District *Pulling Services Back 2020 -21 $6, 001, 884 ELCO Together

Debt Payments Per Year Eastern Lebanon County School District Notice actual debt service ELCO Together

Total Expenditure History Eastern Lebanon County School District ELCO Together

Eastern Lebanon County School District Questions? ELCO Together