Tax Rate recommendations - Colona School District 190

Report
Colona School District #190
Consolidation Presentation
September 4, 2013
Mission Statement
The Mission of the Colona School District is to
promote student growth by providing rigorous
and relevant learning opportunities in order to
succeed in an ever-changing world.
Brief History
 UT and the partner districts are considered dual districts.
 Carbon Cliff/Barstow, Colona, East Moline, Hampton
and Silvis are the five elementary partner districts who
send students to UTHS District #30.
 There are approximately 100 high school only districts in
Illinois. UTHS officially was incorporated in 1915.
 The concept of the township high school was to provide
small elementary schools and communities a more costeffective high school. In 1915, there were multiple small
school districts that could not afford to provide a quality
9-12 education for their children, thus the formation of
United Township.
Process
 Partner districts resumed discussions about consolidation
shortly after Governor Quinn proposed moving to countywide school districts in 2011.
 Upon this proposal, Lieutenant Governor Sheila Simon was
tasked, under state law, with developing ways Illinois school
districts could improve student learning opportunities and
reduce duplicative administration costs. This task was called
the “Classrooms First Commission.”
 The Commission proposed a variety of shared services and
other ideas for reducing duplicative services.
 During and after this process, partner district superintendents
began further discussions and approached their respective
boards to study consolidation.
Process, continued
 A variety of consolidation studies have occurred over the
years, with the most recent study in 2004.
 What’s changed?
 Prior to 2008, consolidation law stipulated that if a
consolidation vote occurred and voters in one district
defeated the measure, the consolidation could not happen
even if other districts approved the measure.
 In 2008, this law changed, allowing dual districts to form a
hybrid district and the elementary districts who fail to pass
the measure to remain an elementary district, with their
students attending the same high school as before.
Study Overview
 Participating Boards of Education contracted
with retired superintendent David Bills to
conduct the study. Mr. Bills (Riverdale) was
assisted by retired superintendents Dr. Harold
Ford (Geneseo)and Richard VanKerrebroeck
(Annawan).
 The study produced 10 recommendations.
Summary of Study
Recommendations
1. The five districts should consider conducting discussions
about the feasibility of coming together as one district.
2. All 10 schools in proposed study should remain open.
Two junior highs (Glenview and Silvis Northeast),
instead of four could be utilized.
3. In-depth review of elementary curriculum should be
done, stressing horizontal and vertical alignment of K-8
curriculum incorporating Common Core Standards.
4. Extra-curricular and intramural activities could be
enhanced for all students at the junior high/middle
school level.
Summary of
Recommendations, Continued
5. Student population provides that current certified
teaching staff should be similar. Teacher salary
differentials would be covered by the projected large
increase in General State Aid. Reduction of duplicative
services may further reduce expenditures.
6. Student transportation efficiencies could result in
transportation savings.
7. Update financial data (as it becomes available) used in
making final revenue predictions/recommendations.
Summary, Continued
8.
Tax Rate recommendations (maximum)














H.S. Ed Fund
Elem. Ed. Fund
HS O&M
Elem. O&M Fund
HS Sped. Fund
Elem. Sped. Fund
Transportation
Working Cash
Lease
HLS
IMRF
Soc. Sec./Med
Tort
(as needed)
Total
$1.30
$2.70
$0.25
$0.25
$0.10
$0.10
$0.20
$0.05
$0.05
$0.05
$0.16 (as needed)
$0.19 (as needed)
$0.30
$5.70 (without
bonds)
Current Tax Rate Comparisons
2011 Levy/Collectable 2012
 FY 2011 UT Levy = 1.8982
 UT/EMSD
$5.6167
 UT/Silvis
$5.7834
 UT/Colona
$4.5636
 UT/CCB
$5.0242
 $5.70 is the maximum rate, recommended, without
debt.
Summary of
Recommendations, Continued
9. Capitalize on state incentive money – estimated at
$20,350,000. This money should be used to fund
necessary, one-time expenditures such as
transportation, equipment, signage, etc. and not
used in planning for continual, yearly expenses
10. The five boards should meet as soon as possible to
determine interest in moving forward.
What Does This Mean to
Colona?
How would consolidation affect educational
programs?
 Curriculum – Improvement with better vertical and
horizontal alignment in all subject areas across all
grade levels and teachers – Better communication.
 Content – Common Core Standards and uniform
background knowledge prior to HS
 Student Assessments – Improvement in uniformity
and consistency of assessments
What Does This Mean to
Colona?
 How would consolidation affect educational
programs?
 Class sizes – Currently, Colona has very small class
sizes with student numbers under 20. Class sizes
may increase.
 Student support programs – Colona offers Response
to Interventions, Special Education, ZAP (Zeros
Aren’t Permitted) and individual student
Psychological and Social Worker services. Most of
these programs are mandates that would continue.
What Does This Mean to
Colona?
Athletic/Intramural Programs – Colona currently
offers boys and girls athletic activities in cross-country,
volleyball, basketball, and track.
These activities would likely continue or expand
similar to United Townships’ present programs and
might include swimming, soccer, football, wrestling,
etc. as school sponsored sports at the Middle School
level.
What Does This Mean to
Colona?
Extracurricular – Colona offers Band, Scholastic Bowl,
Astronomy Club, Builder’s Club, Chess Club, and new
21st Century Program activities for students. Most of
these programs would likely continue or expand to
meet the interest levels of many more students.
Choir/Speech/Debate, Foreign Language become
possibilities.
What Does This Mean to
Colona?
 Educational and Support Staffing?
 Consolidation would level the current wide salary
disparity between Colona teachers and other
districts.
 Maintaining equitable class sizes would require
similar staffing requirements.
 Support staffing would become more centralized,
stable, and specialized increasing efficiency of
services.
What Does This Mean to
Colona?
Superintendent position reduced to 1 person but
would require additional administrative personnel
specializing in areas such as Curriculum and
Instruction, Human Resources, Operations and
Maintenance, Transportation, Public Relations,
Safety/Security, Business, Etc.
Building principals are necessary as the Instructional
Leaders in each building site and perform a
combination of critical student functions each day.
What Does This Mean to
Colona?
 Budget Information Background, Tax Rates, and the
Impact on Educational Programs and Opportunities
for Colona children
 Revenue and Expenditure Trends and Potential
Options for Colona…
 A side note: Colona School District is in Henry
County, which recently passed a 1-cent county wide
sales tax. The revenues from this tax can only be
used for “school facility purposes”.
Revenue Trends 2008-2014
REVENUES - ALL FUNDS
5,000,000
4,500,000
4,436,101
4,355,929
4,350,681
4,402,906
4,000,000
3,560,971
*3,683,100
3,500,000
3,612,499
3,000,000
2,500,000
REVENUES - ALL FUNDS
2,000,000
1,500,000
1,000,000
500,000
0
2008

2009
2010
2011
2012
2013
2014
*Based on projections, all other information based upon audit reports 2008 to 2012
General State Aid Trends
GENERAL STATE AID
2,500,000
2,271,278
2,000,000
1,796,501
1,688,225
1,742,991
*1,650,500
1,500,000
1,591,448
1,609,543
GENERAL STATE AID
1,000,000
500,000
0
2008

2009
2010
2011
2012
2013
2014
*Based on projections, all other information based upon audit reports 2008 to 2012
Expenditure Trends
2008-2014
EXPENDITURES - ALL FUNDS
5,000,000
4,500,000
4,451,331
4,239,070
4,331,001
*4,143,362
4,000,000
4,179,072
3,500,000
3,681,496
3,861,269
3,000,000
2,500,000
EXPENDITURES - ALL FUNDS
2,000,000
1,500,000
1,000,000
500,000
0
2008

2009
2010
2011
2012
2013
2014
*Based on projections, all other information based upon audit reports 2008 to 2012
Education Fund Trends
TOTAL REVENUES
4,000,000
3,500,000
3,000,000
TOTAL EXPENDITURES
2,500,000
2,000,000
1,500,000
1,000,000
492,655
500,000
273,119
-30,342
0
-500,000

2008
EXCESS OF REVENUE
OVER/UNDER
EXPENDITURES
2009
76,544
2010
2011
-188,762
2012
-448,443
2013
-451,939
2014
*Based on projections, all other information based upon audit reports 2008 to 2012
Tax Rate Comparisons
Bureau, Henry, Stark
2012 Taxes Payable in 2013
DISTRICT
EAV
AlWood
55,088,153
Annawan
43,864,123
Bureau Valley107,590,494
Cambridge 45,517,314
Colona
37,792,147
Galva
59,275,242
Geneseo
319,452,991
Kewanee
72,892,363
Ladd G.S.
30,069,220
Orion
128,176,623
Princeton G.S. 233,825,172
Princeton H.S. 248,051,969
Stark County 90,723,108
Wethersfield 50,158,164
ED
OM
3.4500
2.9000
2.7500
3.0000
0.9200
2.3332
2.3500
1.8400
1.7239
2.9000
1.4000
0.9200
3.0764
2.6000
0.5000
0.5000
0.5000
0.5500
0.5500
0.6702
0.5000
0.5000
0.2421
0.5000
0.2500
0.2500
0.7325
0.5000
TOTAL 2012 TAX RATE
5.5376
4.3109
5.4260
5.1085
2.6601
4.6939
4.0679
4.0950
2.9532
4.7827
2.7498
2.0849
5.3845
4.4978
ADA
384.24
349.47
1,042.40
464.50
423.80
538.14
2,523.59
1,696.81
222.39
999.82
1,087,70
555.03
696.10
601.52
Tax Rate Comparison
Rock Island &
Surrounding
DISTRICT
Carbon Cliff-Barstow
Colona
East Moline
Erie
Hampton
Mercer County
Moline
Orion
Riverdale
Rock Island
Rockridge
Sherrard
Silvis
United Township
EAV
25,779,661
41,208
332,615,888
175,827,528
27,173,881
2,013,412
840,683,546
9,502,709
141,508,189
548,347,910
177,539,841
44,704,161
71,021,743
456,632,380
ED
1.6488
0.9200
2.4200
1.9742
1.1910
2.7000
3.2700
2.9000
2.4400
3.2000
2.6000
2.5900
2.6200
0.9200
OM
0.3492
0.5500
0.2500
0.3948
0.2500
0.7000
0.7500
0.5000
0.5000
0.7500
0.5000
0.5000
0.2500
0.2500
TOTAL 2011 TAX RATE
3.1260
2.6654
3.7194
2.6165
3.2142
4.2402
5.0600
4.7557
4.3376
5.1200
4.1948
4.6644
3.8852
1.8982
Consolidation Options
 Option #1: Colona existing unchanged and UTHS
existing unchanged.
 Tax Rates: Colona ($2.6654) + UT ($1.8987)= $4.5641
 Ed. Fund Rates @ $0.92 will not sustain current
programs and services for students. In order to
balance future budgets and avoid further deficit
spending, programs and the staff who provide the
services must be reduced.
Consolidation Options
 Option #2: Colona existing unchanged and UTHS
consolidated with other elementary districts.
 Tax Rates: Colona ($2.6654) + UT ($2.65) = $5.3154 /
An increase of $0.7513 for Colona
 Ed. Fund Rates @ $0.92 for Colona will remain an
unsustainable rate for our programs, even though
the Colona and UT rate combined will increase.
 Produces no benefit to Colona district.
Consolidation Options
 Option #3: Colona Passes Education Fund increase
of $1.1746, for an Education Fund rate of ~$2.0946,
with an overall rate of $3.84, while UT remains
unchanged @ $1.8987.
 Tax Rates: Colona ($3.84) + UT (1.8987) = $5.7387 /
An increase of $1.1746 for Colona alone
 Provides for continuation of present services and
programs, but unlikely due to UT consolidation
with other elementary districts and need for Colona
tax rate increase
Consolidation Options
 Option #4: Colona Passes Education Fund increase
of $1.1746, for an Education Fund rate of $2.10, with
an overall rate of $3.84 (Sustainable Alone), while
UT consolidates with other elementary districts
with a new high school tax rate of $2.65
 Colona Rate ($3.84) + UT Rate ($2.65) = $6.49
 An increase of $1.9259 for Colona tax payers
Consolidation Options
 Option #5: Colona consolidated with UTHS and
other interested elementary districts.
 Colona’s new tax rate for schools becomes 1
combined rate @ $5.70, an overall increase of
$1.1359.
 Projected sustainability for Colona elementary
students and the new school district for 20 to 30
years.
Summary of Options/Tax
Rates

No Consolidation Option #1: Will not sustain Colona current programs
beyond next year

No Consolidation by Colona while UT does consolidate with other
districts #2: Colona programs not sustainable and tax rate will still increase

No Consolidation by Colona or UT with other districts, Colona passes an
Education Fund increase of $1.1746 to remain sustainable #3: Both
scenarios are highly risky for continuation of student programs and services

No Consolidation by Colona, UT does consolidate with other districts,
Colona passes an Education Fund increase of $1.1746, #4: The new
combined tax rate goes to $6.49

Consolidation with UT, option #5: New District K-12 Rate = $5.70
Assumes new district is sustainable for 20-30 years, best case scenario of all
options for Colona School District for the future
Summary of Options
#1: Colona Existing #2: Colona Existing
#3: Colona
Sustainable
#4: Colona
Sustainable
#5: Colona/UTHS
UTHS Existing
UTHS Consolidated
UTHS Existing
UTHS Consolidated
Consolidated
Colona Tax Rate
2.6654
2.6654
3.84
3.84
3.05
UTHS Tax Rate
1.8987
2.65
1.8987
2.65
2.65
Total Tax Rate
4.5641
5.3154
5.7387
6.49
5.70
0.7513
1.1746
1.9259
1.1359
Increase
Consolidation Tax Impact
 Property tax impact on a home-owner with a home
market valued at $100,000:
 Option #1: No change
 Option #2: (Increase of .007513) x $100,000/3 = $250.43
 Option #3: (Increase of .011746) x $100,000/3 = $391.53
 Option #4: (Increase of .019259) x $100,000/3 = $641.97
 Option #5: (Increase of .011359) x $100,000/3 = $378.63
Potential Timelines
 If districts choose to move forward, what happens
next?
 Joint school board meetings?
 Investigate and set possible timelines?
 Appointment of Committee of 10?
Committee of 10
 Who can it be?
 Board appointed, must be community member.
 What is their task?
 Develop the ballot question.
 What needs to be on the ballot?
1. Consolidation question (yes/no).
2. Tax rate information, with distinct tax rates for:
 Education, O&M, Special Education (both HS & Elem)
 All other tax rates are at the state allowed maximum.
If consolidation occurs,
what next?
 Newly elected BOE would:
 Hire superintendent.
 Begin all other planning and implementation:
District name
Grade configurations, if any changes
School calendar
Transportation
Collectively bargain new contracts with multiple
bargaining units
 Other tasks too numerous to list





Possible timelines
 First week of May 2014 - Committee of 10 files petition to
Regional Office of Education (ROE).
 May-August 2014 - Period of review by public & various
Government entities.
 November 2014 – Election with consolidation question
 Spring 2015 - Election of BOE for new district
 May 2015 – New BOE seated
 July 1, 2015 – New district forms, no students – year of planning
and organization.
 July 1, 2016 – New district with students begins full operations.
If a consolidation were to occur,
what does it mean for me?
 If you have no students in the educational system, the question
is largely economic. Depending on where you live, one could
see a property tax decrease, where others may see an increase.
Also, what is the impact of a quality education system on
quality of life, job opportunities, property values, etc.?
 If you are a high school student (or parent), very few things
will likely change.
 If you are an elementary student (or parent), curriculum may
change, calendar changes, opportunities as well as junior
high/middle school arrangement/placement.
 If you are an employee, it also depends on the service
provided. The number of teachers needed will likely remain.
All other employees, it depends.
Presentation Questions…
Colona School District #190

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