Projected Enrollment and Staffing 2019-2020 Proposed Preliminary Budget

Meeting of the Abington School District

Board of Directors

January 8, 2019

ABINGTON SCHOOL DISTRICT Abington, Pennsylvania

SUMMARY OF ENROLLMENTS AND STAFFING PROJECTIONS

2019-2020

2019-20 2018-19 Projected Actual 2019-20/2018-19 Staffing # Grey Box **

Level Enrollment Enrollment Increase/Decrease Adjustment Projections

Elementary Regular 4182 4131* +51 +2 6**

Junior Regular 1676 1657* +19 0 1**

Senior Regular 1550 1510* +40 +1 1**

Elementary Special 522 438 +84 0 2**

Junior Special 340 303 +37 0 1**

Senior Special 335 298 +37 +1 0

TOTALS 8605 8337* 268 +4 +11**

* Includes 22 students enrolled in ACE (6 Elementary, 5 Junior High School, 11 Senior High School).

# Includes 2 Federally funded positions.

** Includes 6 grey boxes for elementary general education, 2 grey boxes for secondary general education, 2 grey boxes for elementary special education, and 1 grey box for secondary special education.

2

(a) Projected enrollment by grade. All sections based on district projections.(b) Number of staff members assigned by grade.(c) Projected size of sections.

SCHOOL K 1 2 3 4 5 6 Projected Actual Gain/LossSep-19 Oct-18

Copper (a) 152 159 162 161 118 146 142 1040 1024 16Beech (b) 7 8 8 7 6 7 7 50 48 +2

(c) 22 20 21 23 20 21 2122 20 21 23 20 21 21 Av. Class Size, Gr. K-6 = 20.822 20 20 23 20 21 2022 20 20 23 20 21 2022 20 20 23 19 21 2021 20 20 23 19 21 2021 20 20 23 20 20

19 20

Highland (a) 63 67 59 67 52 66 60 434 442 -8(b) 3 3 3 3 3 3 3 21 23 -2(c) 21 23 20 23 18 22 20

21 22 20 22 17 22 20 Av. Class Size, Gr. K-6 = 20.721 22 19 22 17 22 20

McKinley (a) 93 99 81 116 106 97 108 700 696 4(b) 4 5 4 5 5 5 5 33 32 +1(c) 24 20 21 24 22 20 22

23 20 20 23 21 20 22 Av. Class Size, Gr. K-6 = 21.223 20 20 23 21 19 2223 20 20 23 21 19 21

19 23 21 19 211/8/2019

ABINGTON SCHOOL DISTRICTAbington, Pennsylvania

PROJECTED ELEMENTARY ENROLLMENT AND SECTIONING 2019-2020

TOTAL

3

K 1 2 3 4 5 6 Projected Actual Gain/LossSep-19 Oct-18

Overlook (a) 70 73 91 85 54 82 89 544 530 14(b) 3 4 4 4 3 4 4 26 25 +1(c) 24 19 23 22 18 21 23

23 18 23 21 18 21 22 Av. Class Size, Gr. K-6 = 20.923 18 23 21 18 20 22

18 22 21 20 22

Roslyn (a) 75 79 63 65 67 66 67 482 462 20(b) 4 4 3 3 3 3 3 23 23 0(c) 19 20 21 22 23 22 23

19 20 21 22 22 22 22 Av. Class Size, Gr. K-6 = 21.019 20 21 21 22 22 2218 19

Rydal (a) 78 90 82 83 84 81 85 583 588 -5(b) 4 4 4 4 4 4 4 28 29 -1(c) 20 23 21 21 21 21 22

20 23 21 21 21 20 21 Av. Class Size, Gr. K-6 = 20.819 22 20 21 21 20 2119 22 20 20 21 20 21

Willow Hill (a) 56 75 61 55 56 44 52 399 389 10(b) 3 4 3 3 3 2 3 21 20 +1(c) 19 19 21 19 19 22 18

19 19 20 18 19 22 17 Av. Class Size, Gr. K-6 = 19.018 19 20 18 18 17

18

TOTAL 587 642 599 632 537 582 603 4182 4131 51

41314182+51+2

1/8/2019

TOTAL

Projected September 2019 EnrollmentActual October 1, 2018 Enrollment

ELEMENTARY ENROLLMENT PROJECTIONS - 2019-2020 (Continued)

Student Increase/DecreaseStaff Increase/Decrease

# includes provision for 6 additional sections (grey boxes)

4

ABINGTON SCHOOL DISTRICT Abington, Pennsylvania

PROJECTED SECONDARY ENROLLMENTS 2019-2020

SCHOOL Sept. 2019 Oct. 2018 Student Increase/ Suggested Staff # Projected Enrollment Actual Enrollment Decrease Addition/Reduction

Junior High Grade 7 571 557 +14 +1**Grade 8 562 558 +4 0 Grade 9 543 542 +1 0 Special 340 303 +37 +1**

Total 2016 1960 +56

High School Grade 10 548 504 +44 +1Grade 11 495 519 -24 0 Grade 12 507 487 +20 +1**Special 335 298 +37 +1

Total 1885 1808 +77

Secondary Total 3901 3768 +133

** Includes 2 grey boxes for secondary general education and 1 grey box for secondary special education. # Reflects 2 Federally funded positions.

5

2018-19 Actual 2019-20 ProjectedLocation Program Enroll ■ Location Program Enroll ■

CB AS 6 CB AS 8CB LS 16 CB LS 22CB ES 8 CB ES 11CB LS/AS 19 CB LS/ES 20CB ES/AS 8 CB ES/AS 8CB LS/AS 17 CB LS 18CB LS/ES/AS 11 CB LS/ES/AS 16CB AS 8 CB AS 8CB LS/AS 21 CB LS/AS/ES 20CB LS 18 CB LS/ES 19HI LS/ES/AS 9 HI LS/ES/AS 10HI AS/ES/LS 7 HI AS/ES/LS 9HI AS/ES 6 HI LS 16HI LS 12 HI LS 17HI LS 18 HI LS/ES/AS 9HI LS/ES/AS 6 MCK AS 8MCK AS 7 MCK LS/ES 15MCK LS/ES/AS 11 MCK AS 8MCK AS 8 MCK AS/ES 8MCK AS/ES 4 MCK AS/ES 14MCK LS/AS 12 MCK AS 8MCK AS 8 MCK AS 8MCK AS 7 MCK LS/ES 4MCK LS/ES/AS 1 OVLK ES 12OVLK AS/ES 7 OVLK ES 13OVLK ES 17 OVLK LS/AS 16OVLK LS/AS 15 OVLK LS 19OVLK LS 18 ROS LS 14ROS LS 10 ROS LSS 11ROS LSS/AS 9 ROS LS/LSS 10ROS LS/LSS 7 ROS LS 17ROS LS 14 ROS LS 12ROS LS 9 RY LS/AS 12RY LS/AS 8 RY LS/AS 15RY LS/AS 11 RY LS/AS 15RY LS/AS 14 RY LS/AS 17RY LS/AS 15 WH LS 15WH LS 12 WH LS-2 12WH LS-2 7 WH LS-2 12WH LS-2 10 WH LS 11WH LS 7 Location TBD AS 5

TBD **TBD **

Total: 438 Total: 522Teachers: 41 Teachers: 43**Itinerant (4.8) Gifted Itinerant (4.9) GiftedItinerant (9.6) Speech Itinerant (9.6) SpeechItinerant (3.7) Special Education Itinerant (2.6) Special Education

1/8/2019■ Students included

2018-2019 Actual 2019-2020 Projected

Location Program Enroll ■ Location Program Enroll ■

AB.JR. LS/ES 18 AB.JR. LS/ES 17AB.JR. LS/ES 18 AB.JR. LS/ES 19AB.JR. LS2 13 AB.JR. LS2 15AB.JR. LS/ES 18 AB.JR. LS/ES 19AB.JR. ES 11 AB.JR. ES 16AB.JR. LS/ES 14 AB.JR. LS/ES 19AB.JR AS 8 AB.JR. AS 8AB.JR LS/ES 18 AB.JR LS/ES 19AB.JR LS/ES 15 AB.JR LS/ES 19AB.JR. LS2 16 AB.JR. LS2 16AB.JR LS/ES 18 AB.JR LS/ES 19AB.JR. AS 6 AB.JR. AS 8AB.JR LSS 11 AB.JR LSS 14AB.JR. LS/ES 19 AB.JR. LS/ES 19AB.JR. LS/ES 18 AB.JR. LS/ES 19AB.JR. LS/ES 17 AB.JR. LS/ES 19AB.JR. LS/ES 19 AB.JR. LS/ES 19AB.JR. ES 8 AB.JR. ES 16AB.JR. LS/ES 20 AB.JR. LS/ES 20AB. JR. LS/ES 18 AB.JR. LS/ES 20

AB.JR. TBD **

Total: 303 Total: 340

Teachers: 20 Teachers: 21**

■ Students included

2018-2019 Projected 2019-2020 Projected

Location Program Enroll ■ Location Program Enroll ■

AB. SR. LS/ES/AS 17 AB. SR. LS/ES/AS 18AB. SR. LS/ES/AS 18 AB. SR. LS/ES/AS 24AB. SR. LS/ES/AS 11 AB. SR. LS/ES/AS 14AB. SR. LS/ES/AS 18 AB. SR. LS/ES/AS 19AB. SR. LS/ES/AS 20 AB. SR. LS/ES/AS 22AB. SR. LS/ES/AS 19 AB. SR. LS/ES/AS 21AB. SR. LS/ES/AS 16 AB. SR. LS/ES/AS 16AB. SR. LS/ES/AS 21 AB. SR. LS/ES/AS 18AB. SR. LS/ES/AS 17 AB. SR. LS/ES/AS 16AB. SR. LS/ES/AS 11 AB. SR. LS/ES/AS 10AB. SR. LS/ES/AS 22 AB. SR. LS/ES/AS 19AB. SR. LS/ES/AS 23 AB. SR. LS/ES/AS 22AB. SR. LS/ES/AS 22 AB. SR. LS/ES/AS 21AB. SR. LS/ES/AS 18 AB. SR. LS/ES/AS 16AB. SR. LSS/ES/LS 15 AB. SR. LSS/ES/LS 15AB. SR. LS/ES/AS 10 AB. SR. LS/ES/AS 9AB. SR. LS/ES/AS 20 AB. SR. LS/ES/AS 19

AB. SR. LS/ES/AS 18AB. SR. LS/ES/AS 18

Total: 298 Total: 335

Teachers: 17 Teachers: 19

■ Students included

Revenue

Local Revenue

Real Estate Taxes

Real Estate Assessments

Earned Income Taxes

Other Local RevenueState Revenue Basic Ed., Spec. Ed. & Trans. Funding Subsidy Data Due February - June 2019

Ready to Learn Block Grants Subsidy Data Due February - June 2019

Referendum Exceptions

Property Tax Relief - Gaming Distribution

Property Tax Relief - Sterling Act Reimbursements Federal Revenue

Title Programs

ACCESS Program

Expenses Salaries

Negotiated Benefits

Mandated Benefits

Non-Salary/Non-Benefit

1/8/2019

2.3% Index

County Estimate

Program Continuation

Funding Amounts in Spring

PDE Determines May 1, 2019

PDE Determines May 1, 2019

Estimates - March/April 2019

Too Early to Reliably Forecast

Estimate

Knowns/Assumptions Unknowns

Index 2.3%

ABINGTON SCHOOL DISTRICT2019-2020 Proposed Preliminary Budget

SEPaST - First Look Second Look

PSERS Continued Rate Escalation

Statistical Estimates Departmental Budgets in Process

Actual Assessment - June 2019

Updated Rates December 2018

Estimate at 2018-2019 Levels

Estimate at 2018-2019 Levels

Estimate

PSERS & Special Education

Budget at 2018-2019 Levels

Real Estate Transfers & Interim Taxes

9

Estimated

School Prior Year Estimated Total Percent

Year Actual Rates District Contributions Expense Increase

2012-2013 12.36% 4,649,410$ 9,298,820$

2013-2014 16.93% 6,370,880$ 12,741,760$ 37.0%

2014-2015 21.40% 8,269,715$ 16,539,430$ 26.4%

2015-2016 25.84% 10,178,430$ 20,356,860$ 20.7%

2016-2017 30.03% 12,071,347$ 24,142,694$ 16.2%

2017-2018 32.57% 13,232,716$ 26,465,432$ 8.5%

2018-2019 33.43% 13,817,235$ 27,634,470$ 2.6%

Prior Year December 2018

Estimated Rates Estimated Rates

2019-2020 34.79% 34.29% 14,527,006$ 29,054,012$ 2.6%

2020-2021 35.26% 34.77% 15,061,791$ 30,123,582$ 1.4%

2021-2022 35.68% 35.19% 15,586,712$ 31,173,424$ 1.2%

2022-2023 36.32% 35.84% 16,231,796$ 32,463,592$ 1.8%

2023-2024 - 36.30% 16,810,031$ 33,620,062$ 1.3%

Total Estimated Five-year Impact 122,814,610$

1/8/2019

Index 2.3%2019-2020 Proposed Preliminary Budget

ABINGTON SCHOOL DISTRICT

PSERS Estimated Employer Contributions & Expense

10

Revenue & Proposed

Budget Expense Preliminary Percent

2018-2019 Changes 2019-2020 Change

Committed Fund Balance (Audited) 42,134,221$ 34,399,788$

Revenue

Real Estate Taxes 110,665,475$ 2,607,140$ 113,272,615$ 2.36%State Property Tax Reductions (5,484,056)$ 171,465$ (5,312,591)$ -3.13%Earned Income Taxes 7,000,000$ 200,000$ 7,200,000$ 2.86%Other Local Revenue 4,440,042$ 501,000$ 4,941,042$ 11.28%Other Financing Sources -$ -$ -$

116,621,461$ 3,479,605$ 120,101,066$ 2.98%

State 29,512,945$ 788,818$ 30,301,763$ 2.67%Property Tax Relief - Gaming Distribution 3,225,775$ (100,857)$ 3,124,918$ -3.13%Property Tax Relief - Sterling Act Reimbursements 2,258,281$ (70,608)$ 2,187,673$ -3.13%

Sub-total State Revenue 34,997,001$ 617,353$ 35,614,354$ 1.76%

Federal 1,156,509$ 97,432$ 1,253,941$ 8.42%Sub-total Revenue 152,774,971$ 4,194,390$ 156,969,361$ 2.75% Allocated Fund Balance 7,734,433$ (633,308)$ 7,101,125$ -8.19%Total Revenue & Fund Balance 160,509,404$ 3,561,082$ 164,070,486$ 2.22%

Expenses

Salaries 82,663,683$ 2,066,592$ 84,730,275$ 2.50%Negotiated Benefits 15,307,178$ (87,049)$ 15,220,129$ -0.57%Mandated Benefits 35,511,130$ 1,581,539$ 37,092,669$ 4.45%Non-Salary/Non-Benefit 27,027,413$ -$ 27,027,413$ 0.00%

Reserve -$ -$ -$ Total Expenses 160,509,404$ 3,561,082$ 164,070,486$ 2.22%

Interfund Transfers Out to Capital Projects Fund 1,630,612$ 1,630,612$ 0.00%

Total Operating Expenses and Transfers 162,140,016$ 165,701,098$

Estimated Committed Fund Balance for anticipated 34,399,788$ 25,668,051$ benefits for employees and capital projects. 1/8/2019

ABINGTON SCHOOL DISTRICT2019-2020 Proposed Preliminary Budget

Index 2.3%, 32.50 Mills

11

Abington School DistrictProposed Preliminary BudgetIndex 2.3% Impact on Owner

1 REAL ESTATE TAXES Index Budget to Budget Difference % Change2.30%

2019-2020 Millage Rate 32.50Taxes Generated 113,272,615$ Less Tax Relief (5,312,591)$

107,960,024$

2018-2019 Millage Rate 31.77Taxes Generated 110,665,475$ Less Tax Relief (5,484,056)$

105,181,419$ Difference in Mills 0.73 2.30%Difference in Dollars Before Tax Relief 2,607,140$ 2.36%

2 REVENUE

2019-2020 Revenue 156,969,361$

Allocated Fund Balance $ 7,101,125Total Revenue $ 164,070,486

2018-2019 Revenue 152,774,971$

Allocated Fund Balance 7,734,433$ Total Revenue 160,509,404$

Difference in Dollars $ 3,561,082 2.22%

3 EXPENSES

2019-2020 Expenses $ 164,070,486

2018-2019 Expenses 160,509,404$

Difference $ 3,561,082 2.22%

4 IMPACT ON AVERAGE OWNER

Average Assessment 141,130.00$ 2019-2020 Millage Rate 32.50 Amount of Tax 4,586.73$

Average Assessment 141,130.00$ 2018-2019 Millage Rate 31.77 Amount of Tax 4,483.70$

103.02$ 2.30%

NOTE: VALUE OF A MILL AT 97.4% COLLECTION RATE - $3,583,780

1/8/2019

12

Abington School DistrictProposed Preliminary BudgetIndex 2.3% Impact on Owner

IMPACT ON AMOUNT PAID BY AVERAGE OWNER IF HOMESTEAD PROPERTY TAX RELIEF

2018-2019 2019-2020

Average Assessment 141,130.00$ 141,130.00$ Prior Year Millage Rate 31.77 32.50 Amount of Tax 4,483.70$ 4,586.73$ 103.02$

2.30%

Homestead Property Tax Relief - Sterling Act Credit (145.00)$ (138.00)$ Homestead Property Tax Relief - Gaming (207.00)$ (207.00)$

(352.00)$ (345.00)$

Amount of Tax After Decrease in Mills Property Tax Relief 4,131.70$ 4,241.73$ 110.02$

Impact for Average Owner 2.66%

1/8/2019

Increase at 2.3% Index

13

General Fund Budget Approval

Date of Adoption of the General Fund Budget:

President of the Board - Original Signature Required Date

Secretary of the Board - Original Signature Required Date

Chief School Administrator - Original Signature Required Date

Contact Person Telephone Extension

Email Address

Christopher Lionetti (215)881-2542 Extn :

lionca@abington.k12.pa.us

01/08/2019

Printed 1/3/2019 2:04:37 PM

LEA Name : 123460302

PROPOSED VERSION

MontgomeryAbington SD County :AUN Number :Class : 2

PRELIMINARY GENERAL FUND BUDGETFiscal Year 2019-2020

14

ITEM AMOUNTS

Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year

0810 Nonspendable Fund Balance 393,735

0820 Restricted Fund Balance

0830 Committed Fund Balance 34,399,788

0840 Assigned Fund Balance

0850 Unassigned Fund Balance

Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year $34,399,788

Estimated Revenues And Other Financing Sources

6000 Revenue from Local Sources 120,101,066

7000 Revenue from State Sources 35,614,354

8000 Revenue from Federal Sources 1,253,941

9000 Other Financing Sources

Total Estimated Revenues And Other Financing Sources $156,969,361

Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation $191,369,149

2019-2020 Preliminary General Fund Budget Estimated Revenues and Other Financing Sources: Budget Summary

Page - 1 of 1

LEA : 123460302 Abington SD

Printed 1/3/2019 2:04:39 PM

PROPOSED VERSION

15

Amount

REVENUE FROM LOCAL SOURCES6111 Current Real Estate Taxes 107,960,024

6112 Interim Real Estate Taxes 95,000

6113 Public Utility Realty Taxes 110,000

6114 Payments in Lieu of Current Taxes - State / Local 75,000

6150 Current Act 511 Taxes - Proportional Assessments 8,700,000

6400 Delinquencies on Taxes Levied / Assessed by the LEA 1,500,000

6500 Earnings on Investments 400,000

6800 Revenues from Intermediary Sources / Pass-Through Funds 1,162,542

6910 Rentals 75,000

6940 Tuition from Patrons 22,000

6990 Refunds and Other Miscellaneous Revenue 1,500

REVENUE FROM LOCAL SOURCES $120,101,066

REVENUE FROM STATE SOURCES7110 Basic Education Funding 6,880,063

7160 Tuition for Orphans Subsidy 200,000

7271 Special Education funds for School-Aged Pupils 3,441,505

7311 Pupil Transportation Subsidy 591,300

7312 Nonpublic and Charter School Pupil Transportation Subsidy 394,200

7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy 450,000

7330 Health Services (Medical, Dental, Nurse, Act 25) 175,000

7340 State Property Tax Reduction Allocation 5,312,591

7501 PA Accountability Grants 401,756

7810 State Share of Social Security and Medicare Taxes 3,240,933

7820 State Share of Retirement Contributions 14,527,006

REVENUE FROM STATE SOURCES $35,614,354

REVENUE FROM FEDERAL SOURCES8513 IDEA, Section 619 2,674

8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged

692,475

8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals

175,637

8516 NCLB, Title III - Language Instruction for Limited English Proficient and Immigrant Students

37,235

8517 NCLB, Title IV - 21St Century Schools 45,920

8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access)

300,000

REVENUE FROM FEDERAL SOURCES $1,253,941

TOTAL ESTIMATED REVENUES AND OTHER SOURCES 156,969,361

2019-2020 Preliminary General Fund Budget Estimated Revenues and Other Financing Sources: Detail

Page - 1 of 1

LEA : 123460302 Abington SD

Printed 1/3/2019 2:04:40 PM

PROPOSED VERSION

16

Description Amount

1000 Instruction

1100 Regular Programs - Elementary / Secondary 74,414,6291200 Special Programs - Elementary / Secondary 21,359,4011300 Vocational Education 1,397,0701400 Other Instructional Programs - Elementary / Secondary 242,212

Total Instruction $97,413,312

2000 Support Services

2100 Support Services - Students 6,976,8622200 Support Services - Instructional Staff 6,300,9242300 Support Services - Administration 9,453,3182400 Support Services - Pupil Health 2,401,9302500 Support Services - Business 2,424,1062600 Operation and Maintenance of Plant Services 16,169,8542700 Student Transportation Services 8,829,2172800 Support Services - Central 3,459,3512900 Other Support Services 107,200

Total Support Services $56,122,762

3000 Operation of Non-Instructional Services

3200 Student Activities 1,706,6223300 Community Services 408,475

Total Operation of Non-Instructional Services $2,115,097

5000 Other Expenditures and Financing Uses

5100 Debt Service / Other Expenditures and Financing Uses 8,341,3155200 Interfund Transfers - Out 1,708,612

Total Other Expenditures and Financing Uses $10,049,927

Total Estimated Expenditures and Other Financing Uses $165,701,098

2019-2020 Preliminary General Fund Budget Estimated Expenditures and Other Financing Uses: Budget Summary

Page - 1 of 1

LEA : 123460302 Abington SD

Printed 1/3/2019 2:04:45 PM

PROPOSED VERSION

17

Account Description Amounts

0810 Nonspendable Fund Balance 393,735

0820 Restricted Fund Balance

0830 Committed Fund Balance 25,668,051

0840 Assigned Fund Balance

0850 Unassigned Fund Balance

Total Ending Fund Balance - Committed, Assigned, and Unassigned $25,668,051

5900 Budgetary Reserve

Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $26,061,786

2019-2020 Preliminary General Fund Budget Fund Balance Summary (FBS)

Page - 1 of 1

LEA : 123460302 Abington SD

Printed 1/3/2019 2:04:48 PM

PROPOSED VERSION

18

P 1 2.3P 2 -8 2.3PROJECTIONS - STAFFING 2019-20PROJECTED ENROLLMENT - ELEMENTARYSheet1

PROJECTIONS - SECONDARY 2019-20PROJECTED ENROLLMENT 2019-20 - SPECIAL EDUCATIONELEMENTARY (Final)JUNIOR HIGH (Final)SENIOR HIGH (Final)

P 9 2.3P 10 2.3P 11 2.3P 12 2.3P 13 2.3