Lansing Central School DistrictBudget Presentation

May 2011

Strategically Focused Progress…

Planning into Future

Dr. Stephen L. Grimm, Superintendent

Ms. Mary June King, Business Administrator1

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Lansing Central School District

Mission Statement

The Lansing School Community will work to educate and motivate all students to achieve their personal best in a caring and safe environment. We, as educators, parents, community leaders and families, will inspire our students to be knowledgeable, responsible, healthy and compassionate citizens.

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Lansing Central School District

Enrollment = 1,200 students

Faculty/Staff = 250

Academic Performance

Performing Arts and Music

Athletic Performance

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Lansing Educational Challenges

Poverty Achievement Gap SWD Achievement Gap At-Risk Students – meeting their needs Shift to Information Age Funding General Budget – Revenue Loss Funding of Facilities Projects

Building Conditions Survey 2010Long-Range Facilities Plan

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Lansing Educational Initiative

Comprehensive Strategic PlanningStudent SuccessFinancial OpportunitiesFacilities, Transportation and SafetyCommunity Engagement

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Lansing Educational Initiative

Learning, Health and Safety Capital Project – Summer 2011Re-design and Renovation of High School

Classroom walls and HVACOther infrastructure needsZero Additional Taxes

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Lansing Educational Initiatives

Curriculum and Professional DevelopmentCreative classroom instructional practicesDifferentiated InstructionTechnology Integration

Interactive white boards Mobile Learning and Netbooks

Teacher leadership and engagementProfessional Development Plan

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Goals and Strategy Plan ahead Think and plan strategically Think and plan collaboratively Continue to provide a great educational

experience for the children of Lansing Continue to be financially responsible to the

Lansing taxpayers

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Budget Goals

• To develop a funding plan that is educationally responsible to children

• To develop a funding plan that is fiscally responsible to the community

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The Process Collaborative process that values people will

yield the best results

ResultsBudget based on need as communicated by all

stakeholdersReflexive and responsive listeningBuilds relationships and organizational trust

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Communications Cycle

Board of Education Budget Committee Leadership Team Union Leadership Focus Forums Student Leaders Town Meeting

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Funding Challenges 2010-2011

Economic Recovery SlowState Aid DecreaseFederal Stimulus Partially fills State Aid Gap (DRA)AES Cayuga PILOT - Decrease - Renegotiating

2011-2012Economy Continues to Recover SlowlyState Aid Reduction (Funding Cliff, GEA, $1.5M)AES Cayuga Revenue Decreased…AgainExpenses – ERS, TRS, New Roots Charter

Challenge: Workforce Reductions 2008-12School Year

Reduction Area Number of Positions

2008-2011 Administrator 2

2008-2011 Technology Integration 1

2008-2011 Teachers &Teaching Assistants 21.8

2008-2011 Support Staff 19.2

Total All Staff 44.0

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School District Budgeting

Revenues Expenses

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School District Budgeting

RevenueState AidLocal TaxPILOTS

MiscFed Aid

ExpensesInstruction

BenefitsGeneralTransp

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School District Budgeting

RevenueState Aid

Local TaxPILOTS

MiscFed Aid

ExpensesInstruction

Benefits

GeneralTransp

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Projected Gap 2011-2012Projected2011-2012 $26,123,947

1,746,041

Budget 2010-2011

$24,377,906 $ 2,791,172

1,045,131

Revenue for 2011-2012

$23,332,775

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Filling the Gap

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Funds/Reductions AmountAppropriated Fund Balance $1,170,000Reserve Funds $772,728Budget Reductions $518,000Tax Levy and PILOTS $330,444Total (same as GAP) $2,791,172

Fund Balance: What is it?

2008-2009 2009-2010 2010-2011 (est)

REVENUES $ 991,649 $ 798,523 $ 668,166

EXPENSES $ 925,778 $ 1,094,055 $ 478,708

FUND BALANCE $ 1,917,427 $ 1,892,578 $ 1,146,874

Appropriated Fund Balance

Unappropriated Fund Balance (4%)19

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EBALR = Employee Benefits/Liability Tax Certiorari ERS = Employee Retirement System Compensated Absences

Accessible Reserve Funds

2011-2012 PROPOSED BUDGET REDUCTIONS

0.4FTE, HS Science position 1FTE, 7-12 Math position 1FTE, Sp Ed teaching position 1FTE, Teaching Assistant position 1FTE, K-12 teaching position Transportation BOCES Special Education Miscellaneous

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$518,000

Projected Expenditures 11-12

UNDISTRIBUTED EXPENDITURES2010-2011 2011-2012 % CHANGE

Employee Benefits $ 5,785,403 $ 6,535,412 12.96 %

Debt Services $ 2,151,125 $ 2,303,398 7.08 %

Debt Service is offset by matching revenues (state aid)

2010-2011 2011-2012 $ CHANGE % CHANGE

General Support

$ 2,909,334 $ 3,005,547 $ 96,213 3.31 %

Instruction $ 12,494,428 $ 12,434,185 $ - 60,243 - 0.48 %

Pupil Transportation

$ 1,037,616 $ 996,960 $ - 40,656 - 3.92 %

Undistributed Expenditures

$ 7,936,528 $ 8,838,810 $ 902,281 11.37 %

TOTAL: $24,377,906 $ 25,275,503 $ 897,595 3.68 %

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Budget Increase 3.68% Disaggregated

GENERAL SUPPORT = 0.39%

INSTRUCTION = (0.25)%

PUPIL TRANSPORTATION = (0.17)%

UNDISTRIBUTED EXP = 3.70%23

Expenditures

GEN SUP12%

INSTR52%

TRAN4%

UNDIS EXP32%

2010-11

GEN SUP12%

INSTR49%

TRAN4%

UNDIS EXP35%

2011-12

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Athletics - Non- Varsity Class Size Co-curricular Offerings Encore/Electives Enrichment AP programs retained Library Staff

Recovered and Sustained Programs

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MS Summer Institute – Academic Intervention Music Nursing Pool Programming for All Students, K-12 Special Education Teacher

Recovered and Sustained Programs

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Support Staff - Cleaning & Grounds Teacher Leadership Stipends/Positions Teaching Assistants (11 remaining) Technology Staff Transportation for All Students

Recovered and Sustained Programs

School District Budgeting

RevenueState AidLocal TaxPILOTS

MiscFed Aid

ExpensesInstruction

BenefitsGeneralTransp

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State Aid – Lost approx $1,500,000 (20%)

Federal Aid – Stimulus Funds ($455,000)

AES Cayuga – Lost Revenue-$20M = $382,000-$7.5M = $143,250-$27.5M = $525,250 [TOTAL] = 3.2% Tax Rate

Revenues

AES and Levy Tax Pie

TAX83.3%

PILOT1.7%

AES15%

2010-11

TAX85.4%

PILOT1.4%

AES13.2%

2011-12

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AES Equivalent Impact

2010-2011Reduction of AES $30,000,000150 Homes @ $200,000

Left District

2011-2012Reduction of AES $17,500,00087.5 Homes @ $200,000

Left District

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Proposed Budget Summary

Approved 2010-2011 Budget $ 24,377,906

Proposed 2011-2012 Budget $ 25,275,503

Proposed 2011-2012 Increase $ 897,597

Proposed % Increase 3.68 %

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Budget Summary

2010-20112011-2012Proposed

Percent Change

Total Spending $24,377,906 $25,275,503 3.68%

Total School Tax Levy with PILOTs $16,027,496 $16,332,018 1.90%

Tax Rate$18.48

Per $1,000

$19.10

Per $1,0003.34%

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Budget Summary

2008-2009 2011-2012 Projected

Ave % Change per

Year

Total Spending 22,838,912 25,275,503 3.40%

Total School Tax Levy with PILOTs 15,175,929 16,332,018 1.90%

Tax Rate 17.76 19.10 1.89%

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Budget History

2008-2012(Includes 11-12) 2011-2012

Total Spending 3.40% 3.68%

Total School Tax Levy with PILOTs 1.90% 1.90%

Tax Rate 1.89% 3.34%

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Taxes for Home with Average Assessment of $100,000

(Projected: Tax Rate is Set in August 2011)

Example (approximations)Your house is assessed for $100,000Subtract Basic STAR exemption -$30,000Assessment used to calculate tax bill $70,000Divide your assessment by $1,000 70Multiply by proposed tax rate $19.10 $1,337Projected Increase - $100K home w/Basic Star $43

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Taxes for Home with Average Assessment of $100,000

(Projected: Tax Rate is Set in August 2011)

Example (approximations)Your house is assessed for $100,000Subtract Enhanced STAR exemption -$60,000Assessment used to calculate tax bill $40,000Divide your assessment by $1,000 40Multiply by proposed tax rate $19.10 $764Projected Increase - $100K home w/Enhanced Star $25

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Taxes for Home with Average Assessment of $100,000

(Projected: Tax Rate is Set in August 2011)

ExampleYour house is assessed for $100,000No STAR exemption $0Assessment used to calculate tax bill $100,000Divide your assessment by 1,000 100Multiply by proposed tax rate $19.10 $1,910Projected Increase - $100K home w/No Star $62

Summary Highest state testing results in the TST

BOCES region in grades 3 through 12 in Math and English

Spending habits based on need Multi-Year Strategic Planning Capital Improvements Transportation Fleet DRIP = Diversified Revenue Implementation

Planning

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Summary Past Community Support

ConfidenceTrust = F(Character, Competence, Empathy)

Antecedents of ExcellencePlanning, Implementation and MonitoringEducational ProgramFinancial Plan

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Communication Opportunities

Budget Hearing & Meet the Candidates

Monday, May 9, 2011

High School Library

6pm: Budget Hearing

7pm: Meet the Candidates Night

8pm: Board Meeting

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Communication OpportunitiesWednesday, May 11th

Coffee with the SuperintendentLinda’s Diner – 9am

Soup with the SuperintendentThe Crossroads – 12pm

Pizza with the SuperintendentLansing Pizzeria – 6pm

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More Information

Budget Bulletin

WebsitesSchool District: http://lcsd.k12.ny.us/

Lansing Star: www.lansingstar.com

(type Grimm in the search field)

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Bus Purchases

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Fleet: 25 buses with 10 year lifespan = 2.5 each year

Need Two 66-passenger buses Debt service funds retained from retired debt

($55,000) cover the net district cost of bonding and purchasing

No Additional Taxes

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Resolution #1

YES

NO

Resolved, that the Board of Education of Lansing Central School District be, and hereby is, authorized to expend the sum set forth of $25,275,503.00 and to levy the necessary tax therefore.

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Resolution #2 YES

NO

Shall the Board of Education of the LCSD be authorized to purchase and finance two 66-passenger school buses at an estimated cost not to exceed $250,000, including necessary furnishings, fixtures and equipment and all other costs incidental thereto and expend a total sum not to exceed $250,000, which shall be levied and collected in annual installments and such amounts as may be determined by the Board of Education…………

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Voter Qualifications A citizen of the United States

Eighteen or more years of age

A resident of the school district for a period of thirty (30) days preceding the day of vote

Must be a registered voter

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Voter RegistrationWays to register:1. Register with the Tompkins County Board of

Elections either by mail or in person, or

2. Register with the District Clerk in the District Office by May 12, 2011.

3. Register on the day of the vote, May 17, 2011.

If you choose option three you will NOT be permitted to vote on that day, however, you will be registered to vote for FUTURE elections held at the district.

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ANNUAL MEETING & BUDGET VOTE

Tuesday, May 17, 20117:00 a.m. - 9:00 p.m.

Teacher Center located in R.C. Buckley Elementary School

Park in Upper LotEnter End of Building

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Future Planning Informs Current Decisions

What is in our future?

Multi-Year Financial Projections* Assumes a 2% Property Tax Cap

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2011 - 2012 2012-2013Budget 25,275,500 26,800,000

Revenue 23,500,000 24,000,000

Budget Gap(Deficit)

1,775,500 2,800,000

Additional Tax Levy (2%) 465,000 330,000

Appropriated FB 1,170,000 1,000,000

Reserves 605,500 600,000

CUTS ($520,000 embedded) 870,000

Remaining Gap ($0) ($0)

Multi-Year Financial Projections

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2012-2013 2013-2014Budget 26,800,000 27,100,000

Revenue 24,000,000 24,330,000

Budget Gap(Deficit) 2,800,000 2,770,000

Additional Tax Levy (2%) 330,00 340,000

Appropriated FB 1,000,000 1,000,000

Reserves 600,000 600,000

CUTS 870,000 830,000

Remaining Gap ($0) ($0)

Key Questions What quality of education are we

responsible to deliver to this generation of children in Lansing?

What quality of education are we willing to financially support in Lansing? Clarify financial parameters.

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Key Questions What is an appropriate class size at each

of the schools?

How much transportation should the district provide?

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Key Questions Should we support a comprehensive

educational and social experience in our schools?

Can the Town provide “pay to play” extracurricular and encore opportunities? If so, which ones?

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Key Questions Are we willing to sacrifice the general

conditions of our buildings and grounds? If so, by how much?

Can we provide programs for our most needy students on campus instead of paying BOCES tuition?

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Next Steps Community Engagement Advisory Team

Community MembersBoard MembersProfessorsTeachersStaffAdministratorsParentsStudentsOther ExpertsOther

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Next Steps Advisory Team Goals

Answer the key questionsExplore other cost savings opportunitiesExplore other ways to deliver educationRecommend and/affirm the scope of educational

opportunity our schools should provideRecommend a level of financial support the

community may be willing to provide

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Next Steps July – Organize Advisory Team August – Organizational Meeting Sept – Meeting/Research/Analysis October – Meeting/Research/Analysis November – Meeting/Research/Analysis December – Produce Recommendations January – First Draft Budget Projections

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ANNUAL MEETING & BUDGET VOTE

Tuesday, May 17, 20117:00 a.m. - 9:00 p.m.

Teacher Center located in R.C. Buckley Elementary School

Park in Upper LotEnter End of Building

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Questions?