L WEST CHESTER AREA SCHOOL bISTRICT
829 Paoli Pike West Chester, PA 19380 br. Alan &. Elko, Superintendent Suzanne K. Moore, birector of Business Affairs
Revised for 2004-05
bate:
January 2005
TO: FROM:
School Board Members Suzanne K. Moore
Enclosed is the updated edition of the West Chester Area School bistrict Fact Book. The facts are primarily financial; however, other facts are included which have a financial implication on the bistrict. We hope this book will increase your understanding of the bistrict and help you in your decision-making. If you have any comments, questions or suggestions, please contact me.
5KM/ed cc: br. Alan G. Elko Cabinet Members Florence Miller l~esource Library
TABLE OF CONTENTS Actual, Income and Expense, General Fund Aid Ratio Assessed Value of Real Estate
Budget, General Fund Cafeteria Prices Common Level Ratio Consumer Price Index Debt Service Schedule Debt Service Prior Years District Facilities Earnings on Investments Employee Benefit Expenses Employee Benefit Premiums Enrollments, Pupil Enrollments, Pupils Attending Outside WCASD Enrollment Estimate (By School) Enrollment History ESBE Subsidy Federal Program Expenditures FICA Rates Fund Balance Intermediate Unit Payments Market Value of Real Estate Mill Value Per Pupil Allocation Personal Income Level Real Estate Taxes, Liened Retirement Contribution Rates Revenues, Federal Sources Revenues, State Sources Special Education Payments Staff, Professional Tax Collector Rates Tax Rates, Real Estate Millage Tax Collections, Current Real Estate Tax Collections, Ten Principal Taxpayers Tax Collections, Current Interim Real Estate Tax Collections, Delinquent Real Estate Tax Collections, Earned Income Largest Employers Tax Collections, Percent Collected to Assessments Tax Collections, Public Utility Realty Tax Tax Collections, Real Estate Transfer Teacher Salary Data Transportation, Pupil Transportation, Contracted Costs Transportation Subsidy Tuition Rates Tuition Rates paid to Charter Schools Technology Fund Expenses Vo-Tech Payments
-
A-I
A-2 A-3 B-I C-O
C-I
C-2 D-O 0-I 0-2 E-O E-I E-2 E-3 E-3.5 E-4 E-5 E-6 F-I F-I.5 F-2 I-I M-I M-2 P-I P-2 R-I R-I .5 R-2 R-3 S-I S-2 T-I T-2 T-3 T-3.5 T-4 T-5 T-6 T-6.3 T-6.5 T-6.8 T-7 T-7.5 T-8 T-8.5 T-8.6 T-9 T-9.I T-IO V-I
WEST CHESTER AREA SCHOOL DISTRICT
GENERAL FUND INCOME & EXPENSE SUMMARY (including TECHNOLOGY FUND & FEDERAL PROGRAMS) For Period Indicated Yr. Beginning 7/1 REVENUES Beginning Fund Balance Prior Period Adjustment Local Sources State Sources Federal Sources Other Financing Sources Total Resources Available EXPENDITURES Instruction Reg Progs-Elem/Sec Spec Progs-Elem/Sec Voc.Ed. Programs Other Inst. Progs-Elem/Sec Adult Education Progs Total Instruction Support Services Pupil Personnel Instructional Staff Administration Pupil Health Business Oper & Maint of Plant Svcs Student Transp, Svcs Central Other Support Svcs Total Support Services Oper of Non-Instruct Svcs Student Activities Community Services Total Op of Non-Inst Svcs Facilities Acquisition, Construct. & lmprovmt Svcs Debt Service & Fund Transfers Total Resources Utilized Ending Fund Balance Unreserved Reserved (Technology Fund) Reserved (State Programs)
_______
1993-94
_______
1994-95
_______
1995-96
1996-97 7,004,565 72,833,173 17,386,371 1,186,857 592,388 99,003,354
1997-98 4,981,795 77,417,015 17,834,074 1,216,483 933,707 102,383,074
1998-99 4,551,168 83,800,276 18,109,052 1,323,219 1,679,088 109,462,803
1999-00 5,099,176 91,687,705 18,894,840 1,595,658 2,582,653 119,860,032
2000-01 8,211,577 98,346,838 18,870,883 1,370,912 1,771,283 128,571,493
2001-02 9,746,453 3,024,399 102,929,317 19,588,910 1,538,248 2,057,016 138,884,343
2002-03 7,608,575 109,724,764 21,368,451 2,053,343 2,120,662 142,875,795
2003-04 7,986,245 116,460,191 22,058,230 2,050,272 1,725.025 150279,963
2,282,435 66,238,092 12,320,578 1,419,664 375,289 82,636,058
2,970,107 69,309,752 13,259,278 1,288,447 891,868 87,719,452
6,010,824 69,312,722 17,141,133 1,264,415 915,848 94,644,942
36,733,321 6,645,255 2,490,922 1,546,098 41,620 _____ 47,457,216
38,643,765 7,298,938 2,404,883 1,329,498 21,331 _____ 49,698,415
41,916,938 8,082,188 2,682,700 1,142,972 21,855 _____ 53,846,653
45,098,032 8,574,699 2,924,160 1,199,802 21,768 _____ 57,818,461
46,853,442 9,259,920 2,851,460 1,260,688 22,704 _____ 60,248,214
49,653,434 9,295,881 2,922,279 1,330,973 22,255 _____ 63,224,822
51,636,237 10,960,530 3,286,410 1,521,765 22,744 _____ 67,427,686
53,266,259 11,954,496 3,448,916 1,344,904 25,508 70,040,083
56,480,373 13,316,912 3,271,312 1,439,208 26,781 74,534,586
58,403,941 14,075,703 3,047,853 1,830,483 26.177 77,384,157
61,254,660 15,735,337 3,412,536 1,715,791 31,557 82,149,881
2,616,260 2,098,301 5,208,018 1,062,012 751,894 7,991,222 5,252,890 254,127 ______ 166,647 25,401,371
2,636,101 2,123,008 4,823,036 1,097,382 672,938 7,709,447 5,727,590 453,262 ______ 125,329 25,368,093
2,724,235 2,603,197 5,289,328 1,174,181 675,811 8,281,255 5,850,445 330,228 ______ 137,538 27,066,218
2,786,350 2,936,956 5,436,919 1,232,621 679,478 8,501,355 6,472,053 306,183 ______ 140,007 28,491,922
2,624,310 2,834,774 5,502,225 1,106,464 724,762 8,844,818 6,775,445 278,217 ______ 140,745 28,831,760
2,777,199 2,841,201 5,426,769 1,128,490 750,823 9,074,666 7,548,326 350,617 ______ 137,853 30,035,944
3,348,151 3,128,586 5,830,558 1,164,931 831,573 9,173,211 8,131,163 726,445 ______ 134,814 32,469,432
3,930,016 3,653,320 6,084,838 1,286,858 849,630 9,476,315 8,764,706 1,042,813 136,631 35,225,127
4,468,714 4,107,506 6,966,410 1,309,518 992,173 10,441,129 8,901,161 1,531,360 137,150 38,855,121
4,792,719 4,329,855 7,665,380 1,627,225 1,076,993 10,968,360 9,234,230 1,989,990 138.734 41,823,486
4,955,730 4,659,849 8,125,431 1,610,092 1,372,139 11,935,313 9,673,711 1,792,783 137,107 44,262,155
1,674,084 _____ 53,892 1,727,976
1,666,973 _____ 53,642 1,720,615
1,690,550 _____ 50.119 1,740,669
1,790,621 ______ 42,341 1,832,962
1,765,734 44,067 _____ 1,809,801
1,910,497 55,445 _____ 1,965,942
1,917,641 64,711 _____ 1,982,352
1,942,531 58,729 2,001,260
1,999,870 75,626 2,075,496
2,126,779 69,991 2,196,770
2,339,934 73,510 2,413,444
185,785 4,893,603 79,665,951 2,970,107
158,695 4,762,810 81,708,628 4,310,824 1,700,000
188,889 4,797,948 87,640,377 4,807,356 2,197,209
87,868 5,790,346 94,021,559 3,255,890 1,725,905
148,738 6,793,393 97,831 906 3,196,510 1,354,658
96,489 9,040,430 104,363,627 2,481,043 2,618,133
213,135 9,555,848 111,648,453 5,287,331 2,924,248
248,256 11,310,314 118,825,040 6,625,371 3,121,082
525,645 15,284,920 131,275,768 4,201,799 3,350,998 55,778
349,457 13,135,679 134,889,550 4,659,137 3,339,081 (11,974)
228,004 14.756.635 143,810,119 3,51 9,624 2,950,221 0
A-i
WEST CHESTER AREA SCHOOL DISTRICT
COMMONWEALTH AID PERCENTAGES
FISCAL YEAR 1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05
AID RATIO
21.30 19.22 19.34 15.83 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00
CARF*
27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54 27.54
Capital Appropriations Reimbursement Fraction. This is percentage of Commonwealth reimbursement on approved building projects.
A-2
WEST CHESTER AREA SCHOOL DISTRICT
ASSESSED VALUATION FISCAL YEAR AMOUNT
(000 omitted)
1984-85
1985-86 1986-87 1987-88
231,514
240,416 254,084 270,097
1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 (1) 1999-00 2000-01 (2) 2001-02 2002-03 2003-04
2004-05
294,345 317,812 340,673 356,719 362,056 363,584 367,259 372,749 376,563 383,583 5,805,803 5,995,336 6,642,295 6,926,979 7,239,144 7,517,522
7,713,044
(1) Reassessment year in Chester County (2) Reassessment year in Delaware County
A-3
2004
WEST CHESTER AREA SCHOOL DISTRICT ANALYSIS OF TAXABLE REAL ESTATE 06-Dec~04
LAND USE CODE CHESTER COUNTY
LAND USE DESCRIPTION
#OF PROPERTIES
ASSESSMENT TOTAL
AVERAGE ________ 2004.05
TAXES TOTAL MILLAGE $124,786 $227,616 $152,981 $2,049,989 $41,735 $107,509 $195,224 $3,576,267 $5,614,232 $559,292 $300,898 $1,002,224 $2,267,643 $191,990 $368,832 $23,678 $21,308 $66,799 $234,725 $150,300
AVERAGE
I MILL INCREASE TOTALTAXES AVGTAXES
13.55 $1,095 $9,105 $5,464 $8,506 $41,735 $26,877 $39,045 $123,320 $16,759 $2,168 $2,059 $7,262 $14,821 $17,454 $17,563 $11,839 $10,654 $66,799 $14,670 $1,779 $9,209 $16,798 $1 1,290 $151,291 $3,000 $7,934 $14,408 $263,931 $414,334 $41,276 $22,797 $73,965 $167,354 $14,169 $27,220 $1,747 $1,573 $4,930 $17,323 $1 1,683 $81 $672 $403 $628 $3,080 $1,984 $2,882 $9,101 $1,237 $160 $152 $536 $1,094 $1,288 $1,296 $874 $786 $4,930 $1,083 $131
NOT IDENTIFIED dO C20 C30 C35 C40 C41 C50 CEO C65 C67 C70 C80 C90 C91 C92 C93 C94 CBS C96 BANKS, S&Ls GAS STATIONS RESTAURANTS, RETAIL STORES CONDOMINIUM STORES MOTELS/HOTELS NURSING HOMES SHOPPING CENTERS OFFICE BLDGS,LABS,LIBRARIES CONDOMINIUM OFFICE OFFICE “COMMON LAW CONDO COMMERCIAL GARAGE/SHOP/CAR DEALER WAREHOUSE ENTERTAINMENT & RECREATION RECREATION (PRIVATE( MOBILE HOME PARKS (4+) BURIAL GROUNDS/ MAUSOLEUM AIRPORTS PRIVATE SCHOOLS COMMERCIAL OBY ONLY (SHED, BARN, POOL,GARAGE, ETC.) TOTAL COMMERCIAL PROPERTIES FlO F20 F80 FARMS 10 TO 20 ACRES FARMS 20 TO 80 ACRES FARMS OVER 80 ACRES TOTAL FARM PROPERTIES Mb M20 M30 HEAVY INDUSTRIAL LIGHT INDUSTRIAL INDUSTRIAL QUARRING/LANDFILLS TOTAL INDUSTRIAL PROPERTIES RiO R20 R30 R40 R50 R55 REQ R61 R70 R80 R90 R95 RESIDENTIAL SINGLE FAMILY / CABIN RESIDENTIAL TWO FAMILY RESIDENTIAL MULIT FAMILY / DORMS RESIDENTIAL APARTMENT (4-19 UNITS) RESIDENTIAL CONDOMINIUM RESIDENTIAL TOWNE HOUSE RESIDENTIAL DWELLING-COMMERCIAL USI PRIMARY RESIDENCE DWELLING-COMMERCIAL USE PRIMARY COMMERCIAL RESIDENTIAL MOBILE HOME RESIDENTIAL BARNS,STABLE,POOLS,MISC RESIDENTIAL APARTMENT (20 OR MORE) COMMON ELEMENTS - NOT OPEN SPACE TOTAL RESIDENTIAL PROPERTIES Tb Vi0 Vii V12 V13 V14 MOBILE HOME RESIDENTIAL VACANT LAND COMMERCIAL VACANT LAND RESIDENTIAL RESIDENTIAL OPEN SPACE ROAD BED RIGHT OF WAYS BASINS, DRAINAGE CONTROLS TOTAL VACANT LAND TOTAL CHESTER COUNTY DELAWARE COUNTY COMMERICALIINDUSTRIAL RESIDENTIALJFARMSNACANT LAND TOTAL DELAWARE COUNTY
114 25 28 241 1 4 5 29 335 258 150 136 153 11 21 2 2 1 16 89
$9,209,310 $16,798,230 $11,290,110 $151,290,710 $3,080,050 $7,934,240 $14,407,710 $263,931,150 $414,334,470 $41,276,150 $22,796,880 $73,964,890 $167,353,755 $14,169,390 $27,220,100 $1,747,480 $1,572,530 $4,929,800 $17,322,890 $11,602,670
$80,783 $671,929 $403,218 $627,782 $3,080,050 $1,983,560 $2,881,542 $9,101,074 $1,236,819 $159,985 $151,979 $535,977 $1,093,815 $1,288,126 $1,296,195 $873,740 $786,265 $4,929,800 $1,082,681 $131,266
L~
36 28 9
~
$12,384,900 $9,010,430 $2,740,320
$786391 $344,025 $322,015 $305,147 $330,790 $807,630 $1,701,855 $1,382,770 $1.688.8.E$ $197,450 $140,969 $154,102 $355,594 $79,999 $183,485 $203,630 $187,850 $70,152 $42,706 $5,725,795 $6,823
$17294035 $167,815 $122,173 $37,213 $327201 $10,943 $2,098,473 $18,737 $2 128.1 52 $65,227,488 $538,656 $225,513 $669,743 $2,357,662 $3,848,676 $57,945 $394,533 $8,555 $52,079 $3,879,226 $647 $77260723 513177 $528,931 $672,178 $8,831 $2,831 $31 $1212803 $3&,fl6.091 MILLAGE = $42,523 $5,024,327 $5,066,850
$10656 $4,662 $4,363 $4,135 $4482 $10,943 $23,060 $18,737 $22883 $2,675 $1,910 $2,088 $4,818 $1,084 $2,486 $2,759 $2,545 $951 $579 $77,585 $92
$1276313 $12,385 $9,016 $2,746 $24,148 $808 $154,869 $1,383 $157059 $4,813,837 $39,753 $16,643 $49,428 $173,997 $284,035 $4,276 $29,117 $631 $3,044 $286,290 $48 $344 $322 $305 $331 $808 $1,702 $1,383 $1689 $197 $141 $154 $356 $80 $183 $204 $188 $70 $43 $5,726 $7
7.3
91 1
~Z~1iAZ.~Q
$807,830 $154,068,820 $1,382,770
~2
24,300 282 100 139 2.175 1,548 21 155 9 90 50 7 28964
~
$4,813,036,767 $39,753,200 $16,643,040 $49,427,510 $173,997,170 $284,035,115 $4,276,390 $29,116,810 $631,370 $3,843,500 $286,289,750 $47,760
~
~2Z24~9
$39,035,530 $49,607,240 $651,710 $208,950 $2,320 $89505750
$i~Z ~3.3QZ
$41,177 $295,281 $24,137 $13,052 $2,320 $77160 $226,665 200405
~Z
5183 $558 $4,001 $327 $177 $31 $1046 $972 $39,036 $49,607 $652 $209 $2 $89506 $7249896
~J.3I ~li
$41 $295 $24 $13 $2
948 168 27 16 1 1160
$17. ~2~1
~L~&~.3~.29L
S.IQL1
10.94 $6,075 $2,477
7 2,028
$3,886,900 $459,262,090
$555,271 $226,461 $227592
$3,087 $459,262
$555 $226
$L~Q
$451.1~2
$2Z~
A—3 (attachment)
WEST CHESTER AREA SCHOOL DISTRICT
GENERAL FUND BUDGET (excluding FEDERAL PROGRAMS & TECHNOLOGY FUND)
For Period Indicated Fiscal Year Beginning 7/1 1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-00
2000-01
2001 -02
2002-03
2003-04
2004-05
REVENUES
Beginning Fund Balance Local Sources State Sources Other Financing Sources Total Revenues 2,104,040 64,715,171 12,301,416 196,000 79,316,627 2,188,353 68,015,899 12,516,772 87,500 82,808,524 4,289,743 69,129,090 17,522,336 ~ 90,941,169 4,917,386 71,568,833 16,554,266 762,300 93,802,786 3,486,811 76,732,109 17,305,475 290,000 3,213,125 81,728,986 17,700,047 150,000 2,262,279 87,386,190 18,087,239 150,000 4,557,986 94,008,051 18,384,397 150,000 6,011,574 3,795,755 4,407,363 3,249,802 99,920,792 106,479,379 112,750,696 123,023,180 18,665,038 21,322,500 22,568,150 22,831,127
P
P
P
P
97,814,395 102,792,158 107,885,708 117,100,434 124,597,404 131,597,634 139,726,209 149,104,109
EXPENDITURES
Instruction
Regular Progs-Elem/SeC Special Progs-Elem/Sec Vocational Ed Progs Other Inst Prog-Elem/Sec Total Instruction
Support Services
37,116,177 5,915,179 2,445,339 514,778 45,991,473
40,313,256 6,190,284 2,466,778 317,637 49,287,955
44,215,519 7,775,725 2,702,772 197,683 54,891,699
44,864,552 7,399,443 2,943,352 181,624 55,388,970
45,736,294 7,913,142 3,081,192 191,618 56,922,246
48,141,803 8,838,211 2,848,764 193,197 60,021,975
48,519,689 9,250,480 3,219,816 232,306 61,222,291
51,134,552 11,982,629 3,391,000 227,136 66,735,317
52,753,865 12,886,318 3,286,441 191,668 69,118,292
56,705,506 13,656,166 3,325,045 195,056 73,881,773
57,934,845 13,650,116 3,547,295 259,704 75,391,960
62,245,448 15,760,963 3,718,613 252,695 81,977,719
Pupil Personnel Instructional Staff Administration Pupil Health Business Oper & Maint of PIt Svcs Student Trans. Svcs Central OtherSupportServices
Total Support Services
2,461,921 2,209,765 4,817,899 1,109,065 665,743 7,904,792 5,463,955 232,116 202,631 25,067,887
2,542,958 2,228,674 4,869,287 1,106,863 667,120 7,977,439 5,853,288 312,002 237,407 25,795,038
2,804,647 2,538,836 5,147,936 1,199,329 726,762 8,327,216 5,796,252 289,716 144,453 26,975,147
2,946,130 2,814,087 5,375,582 1,238,243 705,401 8,303,525 6,311,003 280,147 156,531 28,130,649
2,865,910 2,596,315 5,362,380 1,287,157 722,101 8,816,497 6,739,298 278,070 148,968 28,816,696
2,834,412 2,451,664 5,359,467 1,251,484 735,654 9,256,916 7,421,533 280,153 138,332 29,729,615
3,136,879 2,585,006 5,593,057 1,238,620 809,407 9,440,636 8,064,830 322,625 138,553 31,329,613
3,870,424 3,287,025 6,061,973 1,270,095 981,785 9,603,267 8,524,037 369,218 134.788 34,102,611
4,453,746 3,557,066 7,031,302 1,402,337 1,035,349 10,317,471 9,431,928 231,090 140,000 37,600,288
4,752,671 3,650,126 7,584,110 1,556,343 1,145,029 10,914,902 9,382,290 251,659 140,340 39,377,472
5,112,026 4,031,002 8,111,359 1,718,163 1,178,603 12,230,397 9,687,561 308,456 145,000 42,522,569
5,471,090 4,385,040 8,195,643 1,846,253 1,245,587 13,206,385 10,423,078 310,382 137.108 45,220,568
Oper of Non-Instruc Svcs StudentActivities Community Services Total Op Non-Ins Svcs Facilities Acquisition, Construct. & Improv. Svcs Debt Service
Fund Transfers Budgetary Reserve
1,606,567 15,700 1,622,267
1,653,535 16,000 1,669,535
1,684,263 25,000 1,709,263
1,750,744 25,000 1,775,744
1,753,648 25,000 1,778,648
1,840,826 15,000 1,855,826
1,930,472 20,000 1,950,472
1,939,938 30,000 1,969,938
2,075,153 44,000 2,119,153
2,100,021 53,500 2,153,521
2,354,602 55,432 2,410,034
2,362,901 65,750 2,428,651
179,000 4,522,000 364,000 1,570.000 79,316,627
180,000 5,508,996 367,000 P 82,808,524
250,000 4,615,060 0 2,500,000 90,941,169
100,000 6,019,013 0 2,388,410 93,802,786
200,000 7,212,805 384,000 2,500,000
100,000 8,584,742 0 2,500,000
250,000 10,555,501 0 2,577,831
250,000 11,542,568 0 2,500,000
589,814 12,323,088 0 2,846,769
371,582 13,207,686 0 2,605,600
277,194 15,607,452 917,000 2,600,000
198,991 16,678,180 0 2,600,000
Total Expenditures
97,814,395 102,792,158 107,885,708 117,100,434 124,597,404 131,597,634 139,726,209 149,104,109
B-i
WEST CHESTER AREA SCHOOL DISTRICT
CAFETERIA PRICES
Plain Milk 1/2 Pt. 1984-1985 1985-1986 1986-1987 1987-1988 1988-1989 1989-1990 1990-1991 1991-1992 1992-1993 1993-1994 1994-1995 1995-1996 1996-1997 1997-1998 1998-1999 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 .20 .20 .20 .25 .25 .25 .35 .35 .40 .40 .40 .45 .45 .45 .45 .45 .45 .45 .45 .45 .45 Reduced Price .40 .40 .40 .40 .40 .40 .40 .40 .40 .40 .40 .45 .45 .45 .45 .45 .45 .45 .45 .40 .40 School Breakfast Program Student Adult School Lunch Program Middle .90 .95 .95 1.00 1.00 1.10 1.25 1.40 1.45 1.55 1.55 1.70 1.85 1.85 1.85 1.85 2.10 2.10 2.10 2.10 2.10 High Sch. A La Carte
Elem. .80 .85 .85 .90 .90 1.00 1.10 1.20 1.25 1.35 1.35 1.50 1.50 1.50 1.50 1.50 1.75 1.75 1.75 1.75 1.75
fljgfl .90 .95 .95 1.00 1.00 1.10
Adult
1.50 1.50 1.50 1.65 1.65 1.75 1.85 2.25 2.50 2.60/2.85 2.60/2.85 2.75 2.75 2.75 2.75 2.75 3.00 3.00 3.00 3.00 3.00
1.95 2.00* 2.00 2.10 2.10
1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50
2.00 2.00 2.00 2.10 2.10 2.10 2.10 2.10
*
Daily Special (Entree, vegetable & small beverage)
C-0
WEST CHESTER AREA SCHOOL DISTRICT
COMMON LEVEL RATIO
YEAR
1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003
CHESTER COUNTY
12.7 11.9 11.0 10.0 8.9 7.8 6.7 6.2 6.4 6.6 6.5 6.5 6.3 6.3 6.2 6.2 93.4 89.8 85.2 80.5 74.0 68.0
DELAWARE COUNTY
6.8 6.4 6.0 5.5 4.9 4.2 3.7 3.3 3.3 3.2 3.1 3.1 3.1 3.3 3.2 3.3 3.2 3.2 96.8 92.6 87.2 79.5
Ratio of Real Estate Assessed Value to Real Estate Market Value
C-i
WEST CHESTER AREA SCHOOL DISTRICT
CONSUMER PRICE INDEX Philadelia All Items Index
300.0 314.2 321.7 339.0 352.2 372.1 390.2 409.6 426.2 434.7 446.6 457.5 468.8 479.8 485.3 497.2 509.7 527.3 538.2 547.9 572.0
June 30
1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
% Change
4.9 4.7 2.4 5.4 3.9 5.7 4.9 5.0 4.0 2.0 2.7 2.4 2.5 2.3 1.1 2.5 2.5 3.3 2.1 1.8 4.4
0-2
WEST CHESTER AREA SCHOOL DISTRICT
DEBT SERVICE SCHEDULE TOTAL
-
YEAR
Debt Service Outstanding July 1 (principal only)
Debt Service Payments Principal Interest
Debt Service Outstanding June 30 (principal & int)
2004 05 2005 06 2006 07 2007 08 2008 09 2009 10 2010 ii 2011 12 2012 13 2013 14 2014 15 2015 16 2016 17 2017 18 2018 19 2019 20 2020 21 2021 22 2022 23 2023 24 2024 25 2025 26 2026 27 2027-28
-
273,859,000 299,672,000 289,758,000 278,235,000 266,206,000 253,780,000 240,933,000 227,634,000 213,875,000 199,628,000 184,876,000 169,471,000 155,465,000 140,825,000 125,680,000 109,955,000 94,435,000 78,905,000 62,785,000 45,845,000 28,340,000 15,375,000 1,795,000 0
8,722,000 9,914,000 11,523,000 12,029,000 12,426,000 12,847,000 13,299,000 13,759,000 14,247,000 14,752,000 15,405,000 14,006,000 14,640,000 15,145,000 15,725,000 15,520,000 15,530,000 16,120,000 16,940,000 17,505,000 12,965,000 13,580,000 1,795,000 0
10,202,943 12,091,006 11,814,281 11,340,728 10,902,666 10,431,369 9,892,568 9,378,566 8,851,877 8,297,146 7,701,229 7,092,364 6,542,536 5,919,005 5,309,060 4,659,010 4,008,035 3,362,440 2,564,428 1,997,728 1,412,513 764,263 85,263 0
444,090,080 422,085,073 398,747,792 375,378,064 352,049,398 328,771,029 305,579,462 282,441,896 259,343,019 236,293,873 213,187,643 192,089,279 170,906,743 149,842,738 128,808,678 108,629,668 89,091,633 69,609,193 50,104,765 30,602,038 16,224,525 1,880,263 0 0
D-0
WEST CHESTER AREA SCHOOL DISTRICT
DEBT SERVICE SCHEDULE FOR GENERAL OBLIGATION BONDS
Schon Year
O 0. Notes De Val 11/2000 $j,345j5f
0 0 Bonds Senes
2/1996
5j~Q7QM
G.O Bonds Senes A 1/1990 34701M
GO. Bonds Refdg Senes 5/2001
$jQ5yj.~(
GO. Bonds Senes 3/2001 $ff,369M
GO. Bonds Senes 4/2002
0.0. Bonds G 0. Bonds Refdg Senes A Reldg Senes AS 8/2002 11/2002 $935M ~
G.O Bonds Senes 4/2003
0.0 Bonds Refdg se/es A 6/2003 $3j995M
0.0 Bonds Set/es AS B/2003
G. 0. Note Emmaus 9/2003
0.0 Bonds Refdg Se/es 2/2004 $79M
0.0 Bonds Refdg Senes 1/2005 SlaM
G. 0 Notes Emmaus A&C 6/2004 $3B2M
0 0 Notes Emmaus E&G 102004 Iota
2004-05 2005-06 2006-07 2007.08 2008-09 2009-tO 2010-11 201 1-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
20t8-t9 2019-20
B77,443 1110 700 1130020 1143,155 1,155230 1169765 1183673 1198883 1215290 1 231 808 I 249 348 1 267 805
1 321,593 1.320 246 1 321 366 1324415 1310300 1,321 025 1.319.775 1.320,348 1,317,590 1.321 773 1 317 768
1,101,671 940.d4B 937,838 930 2BB 936855 669,083
B27,191 B27,595 B2B,935 B29 960 826630 627 240 626655 829.480 825,531 829.764 827 145 827 618 826 170 827625
827000 824625
784 390 780 545 760 945 700,745 784,550 7B2,32B 764 268 784 918 784 238 782 108 783 218 7e3 073 7B1 753 784,258 784.123 781 ,B73 763,123 782.623
2352431 2354061 2349831 2349031 2,352,331 2,352,081 2.354,081 2,350,281 2353,100 2352000 2,348 250 2,301 250 2,350,500 2351 000 2,352.500 2.354.750 2,357,500 2,355.500 2.353.750 2.352.000
3224435 3263,915
831 .003 1.006,323 4.266.385 4.254,135 4.264.425 4 120,06B 332,B00
1,202.078 1.201.915 1,201,753 1.201.590 1,201,425 1201,265 2,826.103 3,150,903 3.153.233 3,147 173 3166748 1933,496 3291145 2,466 148 3606,045 3.815,660 3,B09,135 4630,140
*
2,049,034 2,045,2B4 2.050.934 2.045,984 2,047 537 2043,650 2.045.623 2,042,B35 2.046,825 2.046 615 2,046 545 2047178 2048,190
1,723,115 i,722,97B i,722.B40 1.722.703 1.722,565 1722,428 1,722,23B 1.722.045 1,721.655 1.721.668 1721478 1721263 1,721,048 1 720 B33 1,720,618 1,720,403 i.720.17B 1,719.953 1.719.728 6.279,503 14.377,513 14,344,263 1.880,263
577.500 1,445 575 1441725 1.437.875 1.434.025 1.430,175 1,426 325 1,422 475 1,418.625 1.414,775 1,410,925 1.407,075 1.403 225 4930075 4983775 4931700 4973550 4910225 10334950 3.771 225
517,994 737 744 796 544 789.594 792.444 7B9 263 794 169 796 963 792619 791 481 793,581 797,934 794 625
109,570 333,659 333 559 333,456 333 346 654000 1 384.560 1,378,435 1383969 1 381 904 1,377,226 1 379.673 I 383,879 1.380,068
***
912163 1 546 00 1 542 000 1.538 000 1,534 000 1,530 000 3490,000 3500.000 3,412,000 3,422 000 3,425 000 3 920 000 3898,000 3970,000 3936,000 3,114,000 2418,000 2,432.000 2,442.000 2.448 000
****
453333 1 360 000 2.634 000 2 680 000 2624,000 2 686,000 2,704,000 2,640 000 2674000 2606000 2036000 2 662 000 2.664 000 2.604 000 2.622 000 2,636 000 2.646 000 2652000 2.654 000 2652000
18,924 543 22.005.006
23,337 28t 23 369 728 23328 666 23278 369 23,tst,566 23137566 23 098 877
23049 146
23 106.229 2t 096364 2t 182 536 2t 064.005 2t 034 060
20 t79 OtO 19,538 035
2020-21 2021-22 2022 23 2023-24 2024 25 2025-26 2026-27 2027-28 51.3.541.225 5ji323.J.55 85584 180
630250
19 482 440 t9 504 428
19502728
t4 377 513 t4 344 263 1 880 263
514.567.414
514.093 153
847 047 050
SB 49B 350
$19 075 138
546 437 958
526.607 232
571 591 475
556.506.100
59.554 953
013 147 602
254.228.254
525.252554
3654_415.522
*
*
The nterest rate is vanable on the Delaware Valley Note and all of the Emmaus Notes n 2004-05 $500 000 of the pnncipal payment on the GOB Refunding Senes A of 2003 will be paid by the Capital Reserve Fund In 2004-05 $542 300 of the interest payment on the 0.0 Bond Seneo ,00, of 2003 wi be paid by the Capital Reserve Fund. In 2004 05 interest on the Emmaus Note oenes A & C of 2004 will be offset by capitalized interest in the amount of $812,163. In 2004-05 interest on the Emmaus Note oeneo E & G of 2004 will be offset by capitalized nterest in the amount of $428 364. In 2005-06 interest on the Emmaus Note senes F & G of 2004 will be offset by capitalized nterest in the amount of $1,285,091 On 1/1 5/05 a port onof the GOB o A 98was refunded For 2004-05 the above shows the interest and pnncipa paid 11/15/04 on the nng nal bonds and the 5/b 5/05 payment on the $4.01 M remaining after the refunding
D-O (Attachment)
WEST CHESTER AREA SCHOOL DISTRICT DEBT SERVICE PRIOR YEARS
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 Budget
2,156,666 1,571,312 1,170,687 1,854,786 2,972,483 4,447,962 4,587,050 4,499,790 4,494,791 2,815,660 3,624,051 4,297,948 5,790,346 6,409,392 8,711,305 9,544,186 10,840,809 11,974,410 12,057,704 13,856,527 *18,582,643
includes $500,000 principal & $542,300 interest to be paid by the capital Reserve Fund; and $912,163 interest to be paid by the Capital Project Fund. Budgeted debt service for the General Fund is $16,628,180.
D-1
WEST CHESTER AREA SCHOOL DISTRICT
DISTRICT FACILITIES Original Construction Date 2003-06 1973
-
Building
B. Rust/n High School East High School East/Fugett Athletic Fields Henderson High School Henderson-North Campus Athletics E. N. Peirce Middle School G. A. Stetson Middle School J. R. Fugett Middle School MatyC. HowseElementa,’y Exton Elementary East Goshen Elementary Fern Hill Elementary Glen Acres Elementary Westtown-Thornbuiy Elementary Penn Wood Elementary East Bradford Elementary Hillsdale Elementary Sarah W StarkweatherElementary Facilities & Operations Center Speilman Administration
Addition and/or Renovation Date
-
Grades 9-12 9-12
-
Site Area (Acres) 172.90 62.60 43.35 23.26 28.40 26.70 38.40
*
Building Sq. Ft. 283,000 341,667
-
Sept. 30th 2004 Enrollment
1951
-
1963 1959 1969 1962 1940 1955 1955 1966 1954 1966 1958 1976 1991 1999 1924
1976/92/93/04 2003 1956/64/76/94/98/04 2003 1998/01/03 1961/98/03
-
1,823 1,951 950 925 949 474 540 572 489 516 428 445 478 537 601
9-12
-
287,351
-
1965/97 1953/57/91/92/93/00 1960/64/67/95/01 1960/89 1997 1956/89 1970/89/01 1966/70/89
-
6-8 6-8 6-8 K-5 K-5 K-5 K-5 K-5 K-S K-5 K-5 K-S K-5
-
13.60 13.10 20.80 20.00 11.70 11.70 18.60 18.20 20.90 37.90 3.20 17.60 602.91
136,250 130,857 153,571 65,287 66,590 67,832 50,865 60,843 46,889 56,162 56,671 66,261 75,094 24,588 42,845 2,012,623
1998
-
1952/55/77/99
Admin/Gifted
11,678
*
Fugett acreage included in East’s area
D-2
WEST CHESTER AREA SCHOOL DISTRICT
EARNINGS ON INVESTMENTS
FISCAL YEAR GENERAL FUND (000 omitted) CAPITAL PROJECT FUND (000 omitted)
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994~95* 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 Budget
1,682 1,384 1,261 1,619 1,737 2,485 2,202 1,657 1,134 944 1,811 2,072 1,921 1,819 1,737 2,134 2,476 1,050 618 438 414 234 1,562 2,251 1,994 1,185 475 342 607 1,124 1,277 1,488 1,615 2,024 2,773 1,216 890 1,160 1,002 (1) (1) (1) (2) (1)(2) (1)(2) (1)(2) (1) (2) (1)(2) (1) (2) (1) (2) (1)(2)
*
Effective with 1994-95 budget, interest earnings on bond issues remain in the Capital Projects Fund.
(1) (2)
Interest recorded at net, after debt service expense. Capital Reserve Fund
E-0
WEST CHESTER AREA SCHOOL DISTRICT EMPLOYEE BENEFIT EXPENSES (Includes General Fund & Technology Fund Excludes Federal Program Funds)
-
YEAR
GROUP INSURANCE 1,679,618 1,758,469 1,726,882 1,967,990 2,678,166 2,715,249 3,905,821 4,085,603 4,714,302 5,795,718 6,929,787 5,356,312 4,977,936 5,263,821 5,428,396 6,207,559 7,385,198 8,234,157 9,692,379 10,519,530 10,923,967
SOC.SECURITY CONTRIBUTION 1,329,976 1,412,184 1,539,366 1,694,399 1,895,982 2,220,382 2,546,033 2,822,487 3,035,845 3,429,935 3,353,810 3,583,521 3,706,318 4,045,024 4,087,692 4,274,304 4,518,033 4,755,179 5,088,848 5,231,595 5,338,799
RETIREMENT
UNEMPLOYMENT
WORKER’S COMPENSATION 62,659 51,650 60,496 72,543 47,512 112,319 128,313 248,247 219,302 286,084 225,656 292,353 110,849 145,755 156,166 134,774 109,172 182,239 174,756 399,545 448,398
TOTAL
1983-84 1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04
*
1,623,170 1,957,313 2,190,632 2,370,776 2,572,169 2,874,341 3,307,113 3,516,511 2,959,540 3,104,395 2,881,031 2,601,265 5,768,958 5,492,466 4,680,492 3,377,814 2,704,421 1,205,529 715,466 791,681 2,707,098
*** *** *** ***
*** *** *** ***
***
46,224 42,698 36,831 33,217 52,907 35,359 33,794 8,345 23,697 24,567 13,786 23,566 4,430 158 18,945 8,220 5,653 13,659 11,546 24,962 19,800
4,741,647 5,222,314 5,554,207 6,138,925 7,246,736 7,957,650 9,921,074 10,651,193 10,165,517 12,887,628 13,404,070 11,857,017 14,568,491 14,947,224 14,371,691 14,002,671 14,722,477 14,390,763 15,682,994 16,967,313 19,438,062
Includes Medical, Dental, Prescription, Vision, Life, and Income Protection Insurances
**
Proforma amounts, for 1986-87 and prior, shown to reflect accounting change effective 1/1/87
Includes state share of 50% retirement contribution
E-i
WEST CHESTER AREA SCHOOL DISTRICT
EMPLOYEE BENEFIT PREMIUMS
(Monthly, Family Coverage for Teachers)
YEAR
1985-86
MEDICAL
156.83
DENTAL
40.98
VISION
5.47
PRESCRIPTION
19.25
TOTAL
222.53 17.40
1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99
1999-00
161.61 175.97 202.73 246.97 270.89 331.90 383.17 429.15 383.61 36081 293.15* 306.59 345.22
418.22
45.56 61.19 61.19 69.14 70.37 87.26 95.99 72.00 75.89 83.22 83.03 80.03 87.23
88.75
7.33 6.35 6.35 6.66 7.31 8.41 8.83 18.00 14.94 16.70 15.87 15.90 14.30
15.09
24.51 31.12 31.12 37.96 40.77 50.55 60.66 77.00 50.30 66.74 77.02 80.23 112.40
114.12
239.01 274.63 301.39 360.73 389.34 478.12 548.65 596.15 524.74 527.47 469.07 482.75 559.15
636.18
7.40 14.90 9.70 19.70 7.90 22.90 14.70 8.70 -12.00 0.52 -12.45 2.92 15.83
13.78
2000-01 2001-02 2002-03
2003-04 2004-05
466.67 493.95 572.09
612 32** 554.64** 601.63
83.02 86.36 96.77
91 86 91.86 86.54
16.30 13.72 14.38
14 02 14.02 12.79
140.17 166.69 178.74
222 75*** 188.68*** 210.61
706.16 760.72 861.98
940 95 849.20 911.57
11.00 7.73 13.40
9 16 -9.75 7.34
*
**jD~ 0:
Premium reflects change to managed care (Personal Choice) for teachers and Administrators July 2003 - Dec. 31, 2004 *5*5.9 Copay July 2003 - Dec. 31, 2004 ~~~10~20 opay Jan. 2004- June 30, 2004 C
**PC1O/20/70 Jan. 2004- June 30, 2004
E-2
WEST CHESTER AREA SCHOOL DISTRICT
PUPIL ENROLLMENTS
Schoo Year: 1987-88
11988-89 11989.90 11990-91 118 133 794 804 108 114 871 856 99 113 806 791
11991-92 98 96 813 776
1992-93 90 83 863 864
1993.94 78 82 882 857
1994-95
11995-96 11996-97 62 65 894 901 57 22 866 874
1997.98 26 29 821 832
1998-99
1999-00
2000-01
I
2001-02 125 155 748 746
I 2002-03
159 184 726 728
2003-04
I
2004-05
Sp. Education
At Sept. 30
End of Year
378 138 776 769
68 66 862 852
39 55 789 783
89 95 770 772
109 84 765 758
.- * --
Kindergarten (half-t me) 55 Kindergarten
At Sept 30 End of Year
684 686
683
70
(full—time)
Grades 1-5
At Sept. 30 End of Year
3460 3473 1845 1983 2908 2979
3677
3680
3806
3784
3977
3951
4075 4027
4159 4191
4360 4319
4412 4407
4560 4563
4771 4783
4865 4870
4864 4868
4838 4832
4620 4626
4358 4366
4388 4407
4379 4391
4327
Grades 6-8
At Sept.30 End of Year
2032
2044
2018 2012
2080 2049
2116 2094
2214 2221
2333 2297
2422 2422
2477 2466
2477 2467
2521 2519
2627 2607
2749 2727
2792 2780
2770 2776
2790 2772
2893 2889
2824
Grades 9-12
At Sept. 30 End of Year
2827 2734
2820
2756
2792
2703
2732
2693
2848
2789
2844 2752
2885 2809
3019 2923
3111 3008
3253 3141
3319 3200
3265 3166
3327 3225
3431 3330
3527 3429
3690 3599
3774
*
*0
Special Education students included in grade level enrollments starting in year 2003-04 2004-05 some full-time kindergarten classes established for at-risk students
E-3
WEST CHESTER AREA SCHOOL DISTRICT
PROJECTED ENROLLMENT FOR SEPTEMBER 30. 2005
Full-K Part-K
53
65
65
67
73
68
65
47
73
1 2 3 4 5
6 7
73 69 72 99 74
89 101 98 99 101
89 96 92 100 88
91 78 70 92 88
101 87 97 90 75
94 93 105 88 91
89 82 76 89 89
65 68 80 73 87
102 92 92 108 117
56 77 54 65 84 83
632 870 820 847 922 893
325 328 301 324 318 279 944 931
TOTAL 632 870 820 847 922 893
944 931
8
9 10 11
317
340
341
497 503 476 451 474 453
998
948 977 929
998
948 977 929
12 TOTAL 455 553 542 486 536 539 490 435 599 419 5054 970 965
384
523
907
907 11688
938 1860 1901 6634
E-4
WEST CHESTER AREA SCHOOL DISTRICT ENROLLMENT HISTORY DATA
Actual Enroll. Data School Year 1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91
1991-92
K
678 632
Gr. I~ Gr. 2 643 683 588 616
Gr. 3 590 605
Gr.
4I
Gr. 5j Gr. 6 j Gr. 7 Gr. 8 Gr. 9 IGr. lOjGr. lljGr. l2j Subtotal Sp. Ed.! GRAND TOTAL
583 635 642 605 674 650 693 664 829 751 789 814 713 748 801 709 8832 8699 265 296 9097 8995
609 587
752 776 792
871
738 829 837
847
670 665 786
794
631 678 689
773 797 792 841
608 653 691
704 781 803 816
600 635 668
688 702 791 798
653 589 672
695 694 721 781
580 674 636
668 701 696 734
655 582 728
655 685 699 699
759 723 677
808 716 730 779
736 703 731
665 798 684 702
753 685 674
700 615 725 629
733 797 691
647 663 593 738
8868 8989 9272
9515 9655 9736 10084
333 378 118
108 99 98 90
9201 9367 9390
9623 9754 9834 10174
806
813 863
896
869 897
801
820 807
1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00
2000-01
882
862 895
952
962 978
881
927 954 955 999 952 969
825
863 960 978 951 1006 956 958 831
857
814 856 955 961 954 1024 901 937
845
846 811 855 967 975 972 991 890
795
837 856 807 869 972 932 928 936
811
790 835 837 808 859 959 914 922 955 924
727
795 786 833 844 796 858 950 912 945 987
785
834 877 856 918 894 834 912 969 969 973
766
749 788 864 838 884 880 800 862 948 962
658
677 697 712 792 779 807 835 799 838 924
635
625 656 679 705 762 744 780 801 772 831
10419
10581 10949 11225 11460 11599 11633 11504 11307 11431 11646
78
68 62 57 26 39 78 109 125 159
10497
10649 11011 11282 11486 11638 11711 11613 11432 11590 11646
866 821
789 770
765
1028
987 977 928
883 837 854 830 803
887 863 852
888
2001-02 2002-03 2003-04 2004-05
748 726 684 753
882
861
852
906
948
894
890
982
832
911
864
917
914
978
932
990
958
921
905
11678
I inc.ingrade I nc.’nqrade
L~n~de
j
11678
Projected 2005-06
702
871
819
847
924
891
944
931
998
948
977
929
907
11688
1
11688
E-5
WEST CHESTER AREA SCHOOL DISTRICT
EQUALIZED SUBSIDY OF BASIC EDUCATION
Total
Fiscal Year ESBE Subsidy ($000) 4,219 General Fund Expenses ($000) 34,778
ESBE Subsidy
Total
Instructional Expenses0 ($000) 14,836
%of
District Expenses 12.1
ESBE Subsidy %of
Instruction Expenses 28.4
1984-85
1985-86
1986-87 1987-88 1988-89 1989-90
4,308
4,558 4,641 4,716 4,793
37,396
40,995 46,481 53,081 61,932
11.5
11.1
16,506
18,091
26.1
25.2
10.0
8.9 7.7
20,830
23,731 27,957
22.3
19.9 17.1
1991-91 1991-92
1992-93
4,531 5,252
4,941
66,305 71,169
78,236
6.8 7.4
6.3
29,918 33,874
37,540
15.1 15.5
13.2
1993-94
1994-95 1995-96 1996-97
**
4,936
5,027
78,191
80,304 86,363 92,825
6.3
6.3 6.1 5.8
36,733
38,644 41,917 45,060
13.4
13.0 12.6 12.0 11.3 11.3
5,267
5,410 5,419 5,598 5,614
**
1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04
**
**
96,577 102,966
109,557
**
**
5,730
5,936
117,100
129,106
5.5 5.4 5.1 4.9
4.6
46,853 49,653 51,198 53,014
56,180
10.9 10.8
10.6
*0
6,094
6,211 6,346
131,832 140,792
153,570
4.6 4.4
4.1
58,043 61,219
64,480
10.5 10.1
9.8
2004-05 **Budget
0Prior to 1984-85, expenses include Total Instructional Costs. Beginning in 1984-85 expenses include only Regular Instruction Costs and exclude Special Education, Vo Tech
and other instructional programs covered by other subsidies. **lncludes Technology Fund expenses
E-6
WEST CHESTER AREA SCHOOL DISTRICT
FEDERAL PROGRAM EXPENDITURES FISCAL YEAR AMOUNT (000) Omitted)
702 643 684 922 1,027 820 1,075 1,173 1,509 1,475 1,405 1,278 1,197 1,255 1,398 1,662 1,480 1,877 2,697 3,018 3,238
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 Budget
F-i
WEST CHESTER AREA SCHOOL DISTRICT
SPECIALLY FUNDED PROGRAMS
1993-94 TItle VI Title Il-Improving Teacher Quality TItle lID-Educational Technology Title Ill-LEP & Immigrant Instruction TItle I-Ed. Dlsadvantaged* Title V-Innovative Education Adult Basic Education, ESEA Technology Literacy EducatIon for Economic Security Act (EESA) Title II Refugee Children InclusIve Schooling Drug Free Schools
-
1994-95
-
1995-96 3,107
1996-97 39,619 26,645
-
1997-98 44,453
1998-99 46,954
1999-00 44,156
2000-01 29,412
2001-02 26,637
2002-03 55,437
2003-04 14,353
57,398
43,957
.
29,892
39,324
-
37,305
-
27,588
34,597
-
35,799
271,954
-
333 827
15.759 44,459 1 352 351 43,938
-
-
-
-
-
-
-
-
-
-
1,142,353
-
1,086,821
-
1,077,465
976,151
-
989,716
-
1,091,173
-
1,164,060
-
1,040,872
-
963,649
-
1,542,959
-
43,024
-
22,806
-
23,029
-
22,911
-
23,947
-
26,568
35,965
27,608
-
28,088 187,500
-
28,079
-
33,919
3,192
-
20,934
38,436
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,000
-
-
-
-
-
2,054
76,451 43,564
2,946
64,597
-
-
-
-
-
-
54,346
51,534
65,825
58,154
43,060
52,896
45,244
23,836
SummerYouth Employment
Foreign Language Program Goals 2000 HIV/AIDS Education EducateAmerica Class Size Reduction Medical Access IDEA
103,763
53,072
-
99,788
35,155
80,989
15,547 1,870
-
62,056
-
72,863
63,733
-
59,528
-
25,415
45,737
-
36945
-
31,578
1,975
-
-
-
-
-
-
-
-
1,441
-
-
-
-
-
-
-
-
-
-
-
-
-
211,897
-
37,874 137,941
-
-
-
-
-
-
-
-
-
-
198,738
47,293 32032 162948 961 163 3018,131
-
-
-
-
-
-
-
-
-
-
-
33,025
1,254,862
65,974
1,397,532
57,277
1,661,817
103,056
1,479,835
333,142
1,877,186
636,909 2,696,852
1,474,890
1,404,856
1,277,517
1,196,900
5
**
Thls includes all grant recIpIents, such as Glen Mills Schools, for which we are the Local Educational Agency (LEA). In 2003-04 combined with Title Il-Improving Teacher Quality
F-i (A)
-olaf 3OafW
la~nmmTla
WEST CHESTER AREA SCHOOL DISTRICT
FICA RATES WITH MAXIMUM SALARY & WITHHOLDING
(1) YEAR 1985 1986 RATES % 7.05 7.15 MAXIMUM SALARY 39,600 42,000 MAXIMUM WITHHOLDING 2,791.80 3,003.00
1987 1988 1989 1990 1991 OASD
Medicare
7.15 7.51
7.51
43,800 45,000
48,000
7.65 6.20
1.45
51,300 53,400
125,000
3,131.70 3,379.50 3,604.80 3,924.45 5,123.30 5,328.90 5,528.70 3,757.20 No Maximum
3,794.40 No Maximum
1992 OASD Medicare 1993 OASD Medicare 1994 OASD
Medicare 1995 OASD Medicare
6.20 1.45 6.20 1.45 6.20
1.45 6.20 1.45
55,500 130,200 57,600 135,000 60,600 0
61,200 0
1996 OASD
Medicare 1997 OASD
6.20
1.45 6.20
62,700
0 65,400
3,887.40
No Maximum 4,054.80
Medicare 1998 OASD
Medicare 1999 OASD Medicare 2000 OASD
1.45 6.20
1.45 6.20 1.45 6.20
0 68,400 0
72,600 0 76,200
No Maximum 4,240.80 No Maximum
4,501.20 No Maximum 4,724.40
Medicare 2001 OASD
Medicare
1.45 6.20
1.45
2002 OASD
Medicare
6.20
1.45
2003 OASD
Medicare
6.20
1.45
0 80,400 0 84,900 0 87,000
0
2004 OASD
Medicare
6.20
1.45
87,900
0
No Maximum 4,984.80 No Maximum 5,263.80 No Maximum 5,394.00 No Maximum 5,449.80
No Maximum
2005 OASD Medicare
6.20 1.45
90,000 0
5,580.00 No Maximum
(1) District and Commonwealth each pay 1/2 of employer’s share of PICA costs. Effective 1/1/87 the Commonwealth reimbursed the District for their share of PICA costs.
F-i .5
WEST CHESTER AREA SCHOOL DISTRICT
FUND BALANCE
(Rounded to nearest $1,000)
FISCAL YEAR
1984-85 1985-86 1986-87
AMOUNT
1,795,000 2,689,000 4,019,000
1987-88
1988-89
5,985,000
5,624,000
1989-90
1990-91
6,117,000
4,990,000
1991-92 1992-93 1993-94
1994-95
4,972,000 2,282,000 2,970,000
4,311,000 Unreserved 1,700,000 Reserved
1995-96 1996-97 1997-98 1998-99
1999-00 2000-01 2001-02
4,807,000 3,256,000 3,197,000 2,481,000 5,287,000
6,625,000 4,202,000
Unreserved Unreserved Unreserved Unreserved Unreserved
Unreserved Unreserved Unreserved Unreserved
2,197,000 Reserved 1,726,000 Reserved 1,355,000 Reserved 2,618,000 Reserved 2,924,000 Reserved
3,121,000 Reserved 3,351,000 Reserved 3,339,000 Reserved 2,950,000 Reserved
2002-03 2003-04
4,657,000 3,520,000
F-2
WEST CHESTER AREA SCHOOL DISTRICT
PAYMENTS FOR INTERMEDIATE UNIT (ACCT. #2900)
FISCAL YEAR AMOUNT
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92
257,000 (1) 267,000 257,000 257,000 (2) 218,000 235,000 267,000 237,000
1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-Oi 2001-02 2002-03 2003-04 2004-05 Budget
(1) Account changed from 1489-590
(2) (3) (4)
237,000 167,000 (3) 125,000 (4) 133,000 132,000 133,279 133,026 134,788 136,631 137,150 138,734 137,107 137,108
Deleted one Market Basket psychologist now furnished via Special Education
Core Budget
Expenses offset by $58,000 in core dividends paid by Intermediate unit Beginning with 1994-95, expenses include core budget contribution only
I—i
WEST CHESTER AREA SCHOOL DISTRICT
MARKET VALUE OF REAL ESTATE
FISCAL YEAR
AMOUNT (000 omitted)
1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 199i-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06
(1983) (1984) (1985) (1986) (1987) (1988) (1989) (1990) (1991) (1992) (1993) (1994) (1995) (1996) (1997) (1998) (1999) (2000) (2001) (2002) (2003)
1,185,509 1,358,273 1,421,203 1,769,645 1,911,800 2,494,490 2,756,929 3,415,789 3,631,469 4,131,235 4,197,495 4,445,204 4,513,885 4,750,241 4,811,536 4,976,951 5,148,238 5,796,677 6,067,532 6,830,558 7,160,219
*
This is the value certified by the Commonwealth on June 30 of the previous year. For example, 1988-89 is the value certified on June 30, 1987, for the previous year.
M-i
WEST CHESTER AREA SCHOOL DISTRICT
MILL VALUE0
YEAR
CHESTER CO. (000) 236,100 249,800 265,800 289,900 313,083 335,719 351,579 356,877 357,908
DELAWARE CO. (000) 4,100 4,200 4,300 4,400 4,773 4,955 5,060 5,179 5,676
TOTAL (000) 240,200 254,000 270,100 294,300 317,857 340,673 356,639 362,056 363,584
1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1 998~99** 1999-00 2000-01
***
361,317
366,452
5,942
6,279
367,259
372,731
371,134
377,214 5,803,372 5,996,808
6,523
6,812 7,332 7,682
377,657
384,026 5,810,704 6,004,490
6,290,875
6,594,576 6,858,517 7,095,523 7,250,824
359,308
358,919 381,961 423,042 463,149
6,650,183
6,953,495 7,240,478 7,518,565 7,713,973
2001-02 2002-03 2003-04 2004-05
Mill Value is calculated by dividing assessed value by 1,000 ~ Reassessment done in Chester County ~ Reassessment done in Delaware County
*
M-2
WEST CHESTER AREA SCHOOL DISTRICT
PER PUPIL ALLOCATION (Weiqhted)*
YEAR 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91
AMOUNT 97.35 100.02 113.00 118.65 123.28 128.50
Reducedto87.62atmidyr.
% INCR. STUDENT WEIGHTING* (DECR.) Kinder. Elem. Middle ~jJgj~ Sp. Ed. 5.0 2.7 13.0 5.0 3.9 4.2 0.5 0.5 0.5 0.5 0.5 0.5 1.0 1.0 1.0 1.0 1.0 1.0 1.22 1.22 1.22 1.22 1.22 1.22 1.36 1.36 1.36 1.36 1.36 1.36 1.50 1.50 1.50 1.50 1.50 1.50
1991-92
1992-93 1993-94 1994-95
128.50
131.00 131.00 131.00
0.0
2.0 0.0 0.0
0.5
0.5 0.5 0.5
1.0
1.0 1.0 1.0
1.22
1.22 1.22 1.22
1.36
1.36 1.36 1.36
1.50
1.50 1.50 1.50
1995-96 1996-97 1997-98 1998-99
1999-00 2000-01 2001-02
134.54 143.12 146.70 150.00
150.00 150.00 141.00
2.7 [1] 6.4 2.5 2.5
0.0 0.0 (2.2)
0.5 0.5 0.5 0.5
0.5 0.5 0.5
1.0 1.0 1.0 1.0
1.0 1.0 1.0
1.22 1.10 1.10 1.10
1.10 1.10 1.22
1.36 1.36 1.36 1.36
1.36 1.36 1.36
1.50 1.50 1.50 1.50
1.50 Regular Regular Regular
Regular
2002-03 2003-04
2004-05 2005-06
149.00 148.00
148.00 148.00
5.7 (0.7)
0 0
0.5 0.5
0.5 0.5
1.0 1.0
1.0 1.0
1.10 1.22
1.22 1.23
1.27 1.32
1.32 1.30
Regular Regular
(1) The 1996-97 factor was increased by $5.35 for the transfer of the cost of audiovisual repairs from Central Office to the school budgets,
P-i
WEST CHESTER AREA SCHOOL DISTRICT
PERSONAL INCOME LEVEL
REIMBURSEMENTS PAYABLE IN SCHOOL YEAR
% INCREASE OVER
ACTUAL
PREVIOUS YEAR
YEAR
1985-86 1986-87
742,524,836 846,886,307 940,518,591 1,126,015,940 1,179,154,671
8.5% 14.1% 11.1% 19.7% 1.7%
1983 1984 1985 1986 1987*
1987-88
1988-89 1989-90
1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97
1997-98
1,358,317,931 1,397,204,673 1,464,121,910 1,587,297,857 1,697,202,693 1,794,992,384 1,824,146,617
2,056,655,203
15.2% 2.9% 4.8% 8.4% 6.9% 5.8% 1.6%
12.7%
1988 1989 1990 1991 1992 1993 1994
1995
1998-99 1999-00 2000-01 2001-02 2002-03
2003-04
2,218,789,144 2,344,359,197 2,445,118,565 2,757,247,338 2,989,805,867
2,960,270,819
7.9% 5.7% 4.3% 12.8% 8.4%
-1.0%
1996
1997
1998 1999 2000
2001
2004-05
2005-06 (estimate)
3,095,793,389
3,250,835,000
4.6%
5.0%
2002
2003
*
Valuation of personal income revised to exclude out-of-state earnings
P-2
WEST CHESTER AREA SCHOOL DISTRICT
REGULAR AND INTERIM REAL ESTATE TAXES LIENED
FISCAL YEAR
1983-84 1984-85
REGULAR
645 682
INTERIM AMOUNT (000 omitted)
*
*
41
723
1985-86 1986-87
1987-88
546 505
674
19 41
93
565 546
767
1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96
1996-97
734 735 1,422 2,230 2,301 2,167 1,642 1,756
1,574
66 84 29 180 64 63 42 43
70
800 819 1,451 2,410 2,365 2,230 1,684 1,798
1,644
1997-98
1998-99
1,482
1,618 1,657 2,145 2,038 2,034 1,904
84
142 406 185 287 334 187
1,566
1,760 2,063
1999-00
2000-01
2,330
2,325 2,368 2,091
2001-02 2002-03
2003-04
*
Information not available
R-i
WEST CHESTER AREA SCHOOL DISTRICT
RETIREMENT CONTRIBUTION RATES
YEAR
1984-85 1985-86 1986-87 i987-88 i988-89 i989-90 i990-9i i99i-92 1992-93 1993-94 1994-95 i995~96* 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 Budget
RATES%
9.655 10.020 9.950 9.770 9.635 9.840 9.590 7.450 7.120 6.585 5.530 11.720 10.600 8.760 6.040 4.620 1.940 1.090 1.150 3.770 4.230
COST
1,957,313 2,190,632 2,370,776 2,572,169 2,874,382 3,307,113 3,516,511 3,032,651 3,104,395 2,881,030 2,564,802 5,768,958 5,492,466 4,680,492 3,377,814 2,704,421 1,205,529 715,466 791,681 2,707,098 3,139,821
*
Beginning in 1995-96,
the District will directly pay 100% of the employer portion
of the PSERS contribution. The Commonwealth will reimburse the school district
for one-half of the employer’s share of the contributions. Prior to this, the district only paid 50% of the cost, the other half directly paid to PSERS by the state. Beginning in 1995-96, actual cost includes General Fund and Technology Fund.
*
R-i.5
WEST CHESTER AREA SCHOOL DISTRICT
REVENUES
-
FEDERAL SOURCES
FISCAL YEAR
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-9i 1991-92 i992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00
AMOUNT
(000 omitted) 702 643 684 922 1,027 820 1,075 i,i73 1,509 1,475 1,405 1,278 1,197 1,255 1,398 1,713 1,480 1,877 2,697 3,018 3,238
2000-01
2001-02 2002-03 2003-04 2004-05 Budget
R-2
WEST CHESTER AREA SCHOOL DISTRICT
REVENUES
-
STATE SOURCES AMOUNT
(000 omitted) 6,365 6,377 7,461
FISCAL YEAR
1984-85 1985-86 1986-87
1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99
1999-00
8,253 8,366 9,381 9,126 12,722 12,479 12,321 13,219 17,141 17,386 17,834 18,109
18,895 18,871
2000-01 2001-02 2002-03 2003-04
2004-05 Budget
19,589 21,368 22,058
22,831
R-3
WEST CHESTER AREA SCHOOL DISTRICT PAYMENT for SPECIAL EDUCATION
CONTRACTED SERVICES and TUITIONS
FISCAL YEAR AMOUNT (000) omitted 432 487
480 576
*
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93
665 895
904 2,872 2,150
*0
1993-94 1994-95
1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02
1,859 2,174
2,919 2,681 2,969 3,486 4,247 4,902 5,393
2002-03
2003-04 2004-05 Budget
5,718
5,829 6,226
* **
Account No. changed from 1485-594 The state eliminated its funding (except for 5%, core budget) to lUs whereby school districts must fully fund lU special education costs. Special Education charges were offset by a $158,000 fund balance refund from lU. Transfer of 3 Special Education CCIU Classes to District.
s-i
WEST CHESTER AREA SCHOOL DISTRICT
PROFESSIONAL STAFF0
NUMBER OF NUMBER OF RATIO
FISCAL YEAR
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91
STAFF
610.6 610.7 629.0 644.7 661.7 679.1 695.6
STUDENTS
9,097 8,995 9,201 9,367 9,448 9,623 9,754
STUDENTS/STAFF
14.9 14.7 14.6 14.5 14.3 14.2 14.0
1991-92
1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03
2003-04 2004-OS Budget
696.3 711.6 723.2 737.6 750.5
776.150*
9,834 10,174 10,497 10,649 11,012 11,282 11,482 11,638 11,711
11,613
14.1 14.3 14.5 14.5
14.6 14.5
788.85
805.37*0
14.6 14.4 13.9
13.7 13.1
839.62
849.40
874.46 886.26
911.25
929.05*0
11,432 11,590
11,646
13.1
12.8
11,678
12.6
*
Includes: teachers, librarians, guidance counselors, certificated nurses, supervisors, school administrators, dental hygienist, and social worker. Excludes: Federal Program employees & Technology Fund employees
1996-97 added 3 Special Education teachers for transfer of 3 CCIU classes to District 1998-99 added 1 Special Education teacher & 1 aide for the transfer of a CCIU program to District 2003-04 added 8.75 Special Education teachers for the transfer of a CCIU program to District 2004-05 added 17.80 teachers per curriculum proposals, Strategic Plan, & full-day kindergarten
S-2
WEST CHESTER AREA SCHOOL DISTRICT
TAX COLLECTOR RATES
EARNED INCOME TAX FISCAL YEAR 1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.55% 2.55% 1.90% 1.90% 1.90% REAL ESTATE TAXES 50 cents per bill 50 cents per bill INTERIM R.E. TAXES 50 cents per bill 50 cents per bill TRANSFER DELINQUENT TAXES R. E. TAXES 2% 2% 5% 5%
60 cents per bill
60 cents per bill 60 cents per bill 60 cents per bill 60 cents per bill 60 cents per bill 60 cents per bill 25 cents/60 cents per bill0 25 cents/60 cents per biII* 25 cents/60 cents per bill*
60 cents per bill
60 cents per bill
2%
2%
5%
5%
60 cents per bill
60 cents per bill 60 cents per bill 60 cents per bill 60 cents per bill 25 cents/60 cents per bill0 25 cents/60 cents per biIl* 25 cents/60 cents per biII*
2%
2% 2% 2% 2% 2% 2% 2%
5%
5% 5% 5% 5% 5% 5% 5%
25 cents/6O cents per biIl* $1 .00/yr. plus expenses** $1.00/yr./50 cents per biIl*** $1 .00/yr/SO cents per bill*** $1 .00/yr./50 cents per bill*** $1 .OO/yr./50 cents per bill*** $1 .00/yr/SO cents per bill*** $1 .00/yr./50 cents per bill*** $1 .0O/yr./50 cents per bill***
25 cents/60 cents per bill* $1 .00/yr. plus expenses** $1.0O/yr./5O cents per bill $1.O0/yr./5O cents per bill $1 .00/yr/SO cents per bill $1 .OO/yr./50 cents per bill $1 .00/yr./50 cents per bill $1 .OO/yr./50 cents per bill $1 .OO/yr./50 cents per bill
***
2% 2%
2% 2% 2% 2% 2% 2% 2%
5% 5%
5% 5% 5% 5% 5% 5%
1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05
1.90% 1.90% 1.90% 1.90% 1.90% 1.90% 1.90% 1.90%
***
°‘~“~
~“~‘
~‘°‘
°“~‘~
***
5%
*
25 cents if District collects taxes, and 60 cents if tax collector provides services.
bill if District collects taxes, and 50 cents if tax collector provides services.
**Reasonable expenses not to exceed 20 cents per tax
***$1 .00 per year plus expenses if District collects taxes, and 50 cents per bill plus expenses if tax collector provides services.
T-i
WEST CHESTER AREA SCHOOL DISTRICT TAX RATES
(Mills)
FISCAL YEAR 1984-85
1985-86
CHESTER COUNTY
92.3 95.2 97.4 99.5 101.5
DELAWARE COUNTY
225.7 234.7 261.0 275.4 288.5
1986-87 1987-88
1988-89
1989-90
111.0
120.9 131.1
300.8
320.0 359.0
1990-91 1991-92 1991-92 0Revised
1992-93
127.6 137.2
144.0 147.9 144.2
349.5 368.5
343.1 350.3
1993-94 1994-95
1995-96
1996-97
148.8
154.6
*0
361.5 383.5
407.1 408.6 432.2 10.56 11.50 11.13 10.20 10.94
1997-98 1998-99
1999-00 2000-01 2001-02 2002-03 2003-04 2004-OS
10.69 11.06 11.38 11.63 12.11 12.59 13.55
*0*
*
1991-92 millage revised due to additional State funding which was
refunded to taxpayers.
**
Reassessment done in Chester County
Reassessment done in Delaware County
0*0
T-2
WEST CHESTER AREA SCHOOL DISTRICT
REAL ESTATE TAXES COLLECTED FISCAL YEAR
1984-85 i985-86 1986-87 1987-88 1988-89 i989-90 1990-91 1991-92 1992-93 i993-94 1994-95 1995-96 1996-97 1997-98 i998-99 1999-00 2000-01 200i-02 2002-03 2003-04 2004-05 Budget
AMOUNT
(000 omitted)
20,995 22,684 24,645 26,694 29,468 34,966 39,828 43,932 47,779 5i,488 53,089 52,593 55,204 58,769 62,602 67,097 72,202 77,897 83,996 90,363 99,589
T-3
WEST CHESTER AREA SCHOOL DISTRICT
TEN LARGEST REAL PROPERTY TAXPAYERS
(Unaudited) Percent of Total Assessment
Name
Township
Type of Property
Assessment
Exton Square, Inc.
West Whiteland
Shopping MaIl
110,168,920
*
1.50%
QVC Main Street at Exton Exton Whiteland Dev. Co. National Properties Whiteland Associates
Westtown Apt., Inc.
West Goshen West Whiteland West Whiteland West Whiteland West Whiteland
Westtown
lndust.BIdg./TV Shopping Shopping Center Shopping Center Apartment Complex Shopping Center
Apartment Complex
48,371,130 30,224,090 21,460,000 20,700,020 19,320,000
16,636,690
0.63% 0.39% 0.28% 0.27% 0.25%
0.22%
Walmart& Sam’s Club Hankin Group
Hankin Family Limited
West Whiteland West Whiteland
East Goshen
Shopping Center Apartment Complex
Apartment Complex
16,468,750 16,453,180
16,316,080
0.21% 0.21%
0.21%
Total Assessed Value--Ten Largest Taxpayers
316.118.860
4,10%
Total District Assessed Value
* -
7,713,043,507
100%
includes assessments for the mall and anchor department stores.
T-3.5
WEST CHESTER AREA SCHOOL DISTRICT
INTERIM REAL ESTATE TAXES COLLECTED
FISCAL YEAR
AMOUNT
(000 omitted) 1,021 1,426 1,916 2,954
1984-85
1985-86
1986-87
1987-88
1988-89 1989-90 1990-91
1991-92 1992-93
3,082
2,790
2,286
1,586 1,591 1,275 1,714 1,378 1,749 1,465 2,836
1993-94 1994-95 1995-96 1996-97 1997-98 1998-99
1999-00
2000-01 2001-02
4,659
4,680 4,214
2002-03
2003-04
3,723
2,932 2,650
2004-05 Budget
T-4
WEST CHESTER AREA SCHOOL DISTRICT
DELINQUENT REAL ESTATE TAXES COLLECTED
FISCAL YEAR
AMOUNT (000 omitted) 623
OUTSTANDING DELINQ. RJE TAXES (ã~6/30
1983-84 1984-85 1985-86 1986-87
782
1,070 924 875
1987-88 1988-89
919 1,000
997 1,183
1989-90
1990-91
1,019
1,411
1,266
1,537
1991-92 1992-93
1993-94
1994-95 1995-96 1996-97 1997-98
1,209 2,523
2,293
2,349
2,858 2,838
2,982
2,469
2,461
1,949 1,778 1,767 2,016 2,645 2,509 2,845 2,619
2,019
2,011 1,969 2,144 2,368 2,254 2,241 2,007 1,690
1998-99
1999-00 2000-01 2001-02 2002-03 2003-04
T-5
WEST CHESTER AREA SCHOOL DISTRICT
EARNED INCOME TAXES COLLECTED
FISCAL YEAR
AMOUNT (000 omitted)
3,020 3,303 3,481
1984-85
1985-86 1986-87
1987-88
4,608 4,258
1988-89 1989-90 1990-91 1991-92 1992-93
1993-94
1994-95
6,436
6,063
6,340 6,690
7,168
7,191 7,622 8,567 9,282
1995-96 1996-97 1997-98
1998-99 1999-00
2000-01
10,125 11,162
12,192
2001-02 2002-03 2003-04
2004-05 Budget
12,713
12,961
13,493
13,633
T-6
WEST CHESTER AREA SCHOOL DISTRICT
LARGEST EMPLOYERS WITHIN THE SCHOOL DISTRICT
Approximate
Name
Chester County QVC Publishing, Inc.
Product or Service
County Government Div. QVC Network
Employment
2,551 1,913
Chester County Hospital QVC Network, Inc.
Therakos West Chester Area School District
Health Care Services Home Shopping Network
Health Care Products Education
1,856 1,397
1,367 1,356
West Chester University
United Parcel Service, Inc.
Education
Delivery Services
1,239
1,033
Communications Test Design
A. Duie Pyle Inc.
Communications Hardware
Trucking
913
904
T-6.3
WEST CHESTER AREA SCHOOL DISTRICT
PERCENT OF REAL ESTATE TAXES COLLECTED TO ASSESSMENT
FISCAL
YEAR
ASSESSED
VALUATION MILLS
ADJUSTED LEVY
CURRENT COLLECTION AMOUNT PERCENT
1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998~99* 1999-00 2000~01**
294,560,770 317,717,750 340,023,890 356,639,240 361,970,090 363,676,100 367,133,350 372,575,040
101.5 111.0 120.9 127.6 137.2 144.0 147.9 144.2 148.8 154.6 10.69 11.06 11.38
30,725,825 36,173,250 42,095,363 46,053,675 50,207,087 52,524,759 55,501,744 55,089,822
29,468,251 34,966,480 40,131,497 44,012,134 48,117,239 51,487,620 53,088,871 52,696,844 55,203,901 58,768,657 62,648,143 67,105,925 72,158,518
95.9
96.7
95.3
95.6
95.8
98.0
95.7 95.6
376,367,320
383,583,210 5,805,803,365 5,995,335,520 6,642,295,082
57,532,936
61,021,853 64,981,411 69,543,477 75,298,979
96.0
96.3 96.4 96.5 95.8
2001-02
2002-03
6,953,803,644
7,239,144,029
11.63
12.11
80,826,088
88,659,756
77,880,774
85,388,907
96.4
96.3
2003-04
7,512,832,873
12.59
93,575,495
90,445,871
96.6
0Reassessment done in Chester County **Reassessment done in Delaware County
T-6.5
WEST CHESTER AREA SCHOOL DISTRICT
PUBLIC UTILITY REALTY TAX
PERCENT OF INCREASE or (DECREASE over PREVIOUS YEAR 6.8 8.7 4.5 10.0 6.7 7.9 4.4
FISCAL YEAR
AMOUNT
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95
322,400 350,600 366,400 402,900 429,800 463,781 484,169 746,464 826,998 797,829 846,775 853,560 922,600 871,340 905,285 776,630 305,976 186,655 160,119 183,906 183,900
54.1
10.7 (3.6) 6.2 0.8 8.1 (5.6) 3.9 (14.2) (60.6) (39.0) (14.2) (14.9) 0.0
1995-96
1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 Budget
T-6.8
WEST CHESTER AREA SCHOOL DISTRICT
REAL ESTATE TRANSFER TAXES FISCAL YEAR AMOUNT
(000 omitted)
1984-85 1985-86 1986-87 1987-88 971 1,482 2,044 2,556
1988-89 1989-90
2,558
2,274
1990-91
1991-92
1,493
1,505
1992-93 1993-94 1994-95 1995-96
1996-97
1,638
1,904 2,081
2,177 2,286
1997-98
1998-99 1999-00 2000-01
3,217
3,592 3,459 3,577 3,705 3,926 4,475 3,700
2001-02
2002-03 2003-04 2004-05 Budget
T-7
WEST CHESTER AREA SCHOOL DISTRICT TEACHER SALARY DATA
AVERAGE TEACHER SALARY
24,110 24,989 26,988 27,554 28,447 29,915 34,390 37,778 40,856 45,172 49,507 49,947 51,673
FISCAL YEAR
1983-84 1984-85 i985~86* 1985~86* 1986-87 1987-88 1988-89 1989-90 1990-91 i99i-92 i992-93 1993-94 1994-95
STARTING SALARY
14,300 15,300 16,524 16,524 18,480 19,400 22,500 26,000 26,500 29,700 32,900 32,900 32,900
NEGOTIATED INCREASE %APPLIED PLUS FLAT RATE TO BASE DOLLAR AMOUNT
7.5 3.5 8.0
840.00
SALARY SCHEDULE 2% ** 8% 8% 13.5% 13.5% 9.5% 10% 10% 4.25%*** 4.25%
i995-96
i996-97 i997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07
53,064
53,134 54,516 54,901 56,618 57,795 59,196 59,767 59,721 60,863 n/a n/a
32,900
33,834 34,400 34,990 34,990 34,990 34,990 37,000 37,700 38,300 39,300 41,100
4.25%
4.25% 4.25% 4.00% 4.00% 3.75% 3.75% 3.5i% 3.85% 3.85% 3.85% 3.75%
*
1/2 year
Salary
**
schedule effective mid-year 1985-86; effective 9% for 1985-86.
~
Salary increase effective for 13/17 of year resulting in 3.25% net increase.
T-7.5
WEST CHESTER AREA SCHOOL DISTRICT
PUPIL TRANSPORTATION
Number of STUDENTS TRANSPORTED
CHARTER
FISCAL YEAR 1984-85 1985-86 1986-87 1987-88 1988-89
Number of BUSES 109 110 113 115
SCHOOLS In
PUBLIC NON-PUBLIC WCASD
TOTAL
11,822 12,368 11,973 12,959 13,227 11,969 12,309 12,510
8,539 8,661 8,456 9,342
3,283 3,707 3,517 3,617
*1989..9O
1990-91
115 121 143
134 137 140
9,550 9,037
9,223 9,331
3,677 2,932
3,086 3,179
1991-92
1992-93 1993-94
9,736 10,480 10,543 10,877 10,930 11,022
11,841
3,058 3,500 3,297
3,387 3,496 3,755 3,791 3,849 4,491
12,794 13,980 13,840 14,264 14,426
14,777 15,632
1994-95
1995-96 1996-97
145
151 156 162 171 181 208 205 206
1997-98 1998-99 1999-00 oo2000..ol
2001-02
12,047 11,660 11,432 11,590 11,615
11,671
15,896 16,151 16,283 16,495 425
16,592 16,722
4,851 4,905 4,977
4,626
2002-03
2003-04
0002004..o5
206
209
*
Changed accounting to number of students actually transported; previous counts included walkers.
**lncrease in bus numbers now includes a total of 14 small contractors. Shift in students due to charter school and new parochial school opening. ***Prior to 2004-05, students transported to charter schools were included in non-public count.
T-8
WEST CHESTER AREA SCHOOL DISTRICT
CONTRACTED TRANSPORTATION COSTS HOME TO SCHOOL l.U. SPEC. EDUC. TRANSPORTATION
*
YEAR 1984-85
1985-86
PUBLIC00
1,025,880
1,081,951 1,207,598
NON~PUBLIC***
1,015,169
1,096,969 1,212,817
TOTAL
2,346,741
2,505,176 2,753,416 3,128,883 3,320,020 3,864,198
305,692
326,256
333,001 393,413
1986-87
1987-88 1988-89
1,423,223 1,572,821
1,775,194 1,993,389
1,312,247
1,400,859 1,661,458
346,340 427,546
535,938
1989-90
1990-91 1991-92 1992-93
2,190,132
2,043,757 2,216,075 2,349,599 2,589,135
4,719,459
4,639,853 4,825,986 5,169,273 5,544,163
600,662
544,531 630,486
1,995,434
2,065,390 2,189,188 2,396,431 2,582,622 2,857,993
1993-94 1994-95
1995-96 1996-97
558,597
664,009 733,277 702,470 937,644 890,070
2,469,201 2,757,064
3,089,848 3,302,955 3,566,392 3,924,403 3,916,374 4,119,624
5,715,832 6,348,334 6,648,672 7,432,895
8,003,812
1997-98
1998-99
2,856,354 3,192,296
3,547,350
1999-00
2000-01 2001-02
1,045,776
756,857
3,642,376
4,033,595
8,612,555
8,706,826 9,064,032
2002-03
2003-04
747,814 794,517
1,182,242
4,196,594 4,322,217
4,259,748
4,381,799
4,778,996
9,498,533
10,220,986
2004-05 Budget
*
Change in accounting system. 00lncludes transportation costs for District-operated Special Education Programs. ***lncludes transportation costs for non-public Special Education Programs.
T-8.5
WEST CHESTER AREA SCHOOL DISTRICT
TRANSPORTATION SUBSIDY
YEAR
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99
1999-00 2000-01
AMOUNT
1,450,982 1,613,765 1,775,410 1,807,132
1,727,456
1,635,572 1,395,524 2,417,142 1,892,418 2,154,509 2,504,445 2,319,535 2,805,445 2,927,136 3,549,073
3,990,616 4,187,109
2001-02 2002-03 2003-04 2004-05 Budget
4,442,383 5,220,663 4,981,703 4,976,000
T-8.6
WEST CHESTER AREA SCHOOL DISTRICT
TUITION PAID TO CHARTER SCHOOLS
SCHOOL YEAR
REGULAR EDUCATION STUDENTS
SPECIAL EDUCATION STUDENTS
1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04
2004-05
$6,528 per student
$6,477 per student
n/a $10,796 per student $1 1,406 per student
$1 1,628 per student
$6,628 per student $6,813 per student $7,282 per student
$7,755 per student $8,140 per student $8,406 per student
$13,582 per student $15,094 per student
$15,349 per student $16,104 per student
T-9.i
WEST CHESTER AREA SCHOOL DISTRICT
TUITION RATE AMOUNT ELEMENTARY SECONDARY
2,609.79 2,815.65 3,035.25 3,372.04 3,508.57 3,933.73 4,244.13 4,794.80 5,085.30 5,568.16 5,985.83 5,854.50 5,879.41 5,846.03 6,176.31 6,110.23 6,302.69 6,734.87 2,756.03 3,040.36 3,218.47 3,631.08 3,831.35 4,347.58 4,751.91 5,339.26 5,841.19 6,269.14 6,73i.i3 6,404.53 6,452.24 6,562.68 6,968.60 6,868.18 7,154.27 7,303.49
FISCAL YEAR
1983-84 1984-85 1985-86 1986-87 1987-88 i988-89 1989-90 1990-91 1991-92 1992~93* 1993-94 1994-95 1995-96 i996-97 1997-98
1998-99 1999-00
2000-01
2001-02
2002-03 2003-04
7,163.94
7,853.11 8,081.16
7,702.01
8,392.07 8,542.26
*
Tuition Rate methodology revised to calculate a combined
rate for special education and regular education.
T-9
WEST CHESTER AREA SCHOOL DISTRICT
TECHNOLOGY FUND EXPENSES
FISCAL YEAR
AMOUNT
1995-96 1996-97
825,791 997,305 1,914,868 2,i66,i08 3,497,923 3,722,909
1997-98
1998-99
1999-00
2000-01
2001-02 2002-03
2003-04 2004-05 Budget
4,74i,980 5,108,620
4,762,580 4,465,677
T-iO
WEST CHESTER AREA SCHOOL DISTRICT
PAYMENTS FOR VO-TECH
(ACCT. #1 390)
FISCAL YEAR
AMOUNT (000) omitted
528
543
1984-85
1985-86
1986-87
558 403
1987-88 1988-89 1989-90
1990-91
441
488 516
1991-92
1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99
1999-00 2000-01
499
525 610 528 588 648 762 693
951 814 686
2001-02 2002-03
546
2003-04
2004-05 Budget
745
866
v-i