Historical Trend and Comparable District Information

Citizens’ Advisory Committee to the Parcel Tax Program

September 16, 2010

Data used in the graphs was extracted from the following sources:

• California Department of Education (“CDE”) 2008-09 SACS Unaudited Actual Data• CDE Form J-90, Selected Certificated Salaries and Statistics 2008-09• CDE 2008-09 CBEDS Data• PUSD Unaudited Actuals FY 2009-10

Revenue Limit48.1%

Other State10.7%

Federal5.5%

Par-cel Tax

26.1%

Other Local9.7%

PUSD Revenue by SourceFY 2008-2009

Revenue Limit43.8%

Other State11.3%

Federal4.1%

Parcel Tax31.6%

Other Local9.1%

PUSD Revenue by SourceFY 2009 - 2010

Certificated Salaries52.5%

Clas-sified Salari

es16.5

%

Health

and Wel-fare Ben-efits11.3

%

Statutory Ben-efits9.5%

Books and Sup-plies2.9%

Other Operating7.3%

PUSD Expenditures by UseFY 2008-2009

Certificated Salaries52.3%

Clas-sified Salari

es15.9

%

Health

and Wel-fare Ben-efits11.0

%

Statutory Ben-efits9.8%

Books and Sup-plies2.9%

Other Operating8.2%

PUSD Expenditures by UseFY 2009 - 2010

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010$7,500,000

$10,000,000

$12,500,000

$15,000,000

$17,500,000

$20,000,000

$22,500,000

$25,000,000

$27,500,000

$30,000,000

PUSD Revenue by SourceFY 2000 – FY 2010

Revenue Limit Other State Federal Parcel Tax Other Local

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010$7,500,000

$10,000,000

$12,500,000

$15,000,000

$17,500,000

$20,000,000

$22,500,000

$25,000,000

$27,500,000

$30,000,000

PUSD Expenditures by UseFY 2000 – FY 2010

Certificated Salaries Classified Salaries Health and Welfare Benefits

Statutory Benefits Books and Supplies Other Operating

PUSD Enrollment and Staffing Trends

2001 2002 2003 2004 2005 2006 2007 2008 2009 0

255075

100125150175200225250275300

0

500

1000

1500

2000

2500

3000

FTE Administrators Total Certificated FTENumber of Classified Staff ADA

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

PUSD Sources of Funds for Growth in ExpendituresFY 2000 – FY 2010

EXPENDITURES (5.6% ANNUAL GROWTH)

REVENUE LIMIT FUNDING (1.2% ANNUAL GROWTH)

TOTAL STATE & FEDERAL FUNDING (1.9% ANNUAL GROWTH)

15.1% ANNUAL GROWTH IN PAR-CEL TAXES AND OTHER LOCAL SUPPORT FUNDED THE SHORT-FALL

TOTAL REVENUES (5.4% ANNUAL GROWTH)

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

Other LocalParcel taxesFederal (A)Other State (A)Revenue Limit

(A) Includes “pass through” revenue Albany, Castro Valley and Pleasanton receive on behalf of SELPA members in connection with Administrative Unit SELPA roles. Payments to the members are reflected as transfers out Includes non-basic aid unified districts in the PUSD Standards and Criteria comparable group

Revenue Sources per ADA Selected Comparable Districts

FY 2008-2009

Alameda Albany Berkeley Castro Valley Dublin Piedmont Pleasanton San Leandro San Ramon

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

Expenditures per ADA Selected Comparable Districts

FY 2008-2009Certificated SalariesClassified SalariesNondiscretionary BenefitsHealth and Welfare BenefitsBooks/SuppliesServices/Operating

Includes non-basic aid unified districts in the PUSD Standards and Criteria comparable group

Alameda Albany Castro Valley Dublin Piedmont Pleasanton San Leandro San Ramon

$25,000

$30,000

$35,000

$40,000

$45,000

$50,000

$55,000

$60,000

$65,000

$70,000

Certificated Staff Total Compensation Minimum Salary

Selected Comparable DistrictsFY 2008-2009

Minimum SalaryHealth & Welfare Benefits

Total compensation components:-- salary at lowest step/column (adjusted to constant 185 service days)-- Maximum district contribution health benefits (family coverage)

Includes non-basic aid unified districts in the PUSD Standards and Criteria comparable group other than Berkeley (information not available)

Alameda Albany Castro Valley Dublin Piedmont Pleasanton San Leandro San Ramon

$45,000$50,000$55,000$60,000$65,000$70,000$75,000$80,000$85,000$90,000$95,000

Certificated Staff Total Compensation BA + 75, step 15

Selected Comparable DistrictsFY 2008-2009 BA + 75 Step 15

Health & Welfare Benefits

Includes non-basic aid unified districts in the PUSD Standards and Criteria comparable group other than Berkeley (information not available)

Total compensation components:-- salary at BA + 75, step 15 (adjusted to constant 185 service days)-- 74% of PUSD certificated staff are in BA +75/MA + 60 column-- Average PUSD years of service is 15.2-- Maximum district contribution health benefits (family coverage)

AlamedaAlbany

Castro Valley Dublin

Piedmont Pleasanton

San LeandroSan Ramon

$65,000

$70,000

$75,000

$80,000

$85,000

$90,000

$95,000

$100,000

$105,000

Certificated Staff Total Compensation Maximum Salary

Selected Comparable Districts FY 2008-2009

Maximum SalaryHealth & Welfare Benefits

Includes non-basic aid unified districts in the PUSD Standards and Criteria comparable group other than Berkeley (information not available)

Total compensation components:-- Maximum step/column (adjusted to constant 185 service days)-- Maximum district contribution health benefits (family coverage)

Includes non-basic aid unified districts in the PUSD Standards and Criteria comparable group

Alameda Albany Berkeley Castro Valley Dublin Piedmont Pleasanton San Leandro San Ramon20

21

22

23

24

25

26

27

28

Average Class Size Selected Comparable Districts

FY 2008-2009