Reynolds School District (Pennsylvania)

The Reynolds School District is a rural, public school district serving parts of Mercer County, Pennsylvania. Reynolds School District encompasses approximately 88 square miles (230 km2) encompassing the communities of Fredonia, West Salem Township, Delaware Township, and Pymatuning Township. The western border of the district is part of the Pennsylvania - Ohio border. According to 2000 federal census data, it served a resident population of 10,158. By 2010, the district's population declined to 9,611 people.[5] It is built on what was once a military camp during World War II, Camp Reynolds. In 2009, the district residents' per capita income was $16,380 while the median family income was $42,200.[6] In the Commonwealth, the median family income was $49,501[7] and the United States median family income was $49,445, in 2010.[8]

Reynolds School District
Address
531 Reynolds Road

Greenville
,
Mercer County
,
Pennsylvania
16125-8804

United States
Information
TypePublic
School board9 elected members
SuperintendentJoseph M. Neuch
School number724-646-5500
AdministratorMrs Beverly P Morrison, Business manager
PrincipalScott L. Shearer
Head teacherJohn Sibeto, Assistant to the Superintendent/Special Education Coordinator
Staff89 non-teaching staff members
Faculty90 teachers (2012)[1]
GradesK-12
Age5 years old to 21 years old special education students
Number of pupils1,181 students (2013), 1,253 students (2011), 1191 pupils (2009-2010)
 • Kindergarten81
 • Grade 180
 • Grade 272
 • Grade 383
 • Grade 494
 • Grade 582
 • Grade 683
 • Grade 7113
 • Grade 882
 • Grade 9103
 • Grade 1090
 • Grade 1198
 • Grade 12109
 • OtherEnrollment projected to decline to 800 pupils by 2020.[2]
Budget$18,556,573 (2013-14)[3] $14,613,798 (2002-03)[4]
Per pupil spending$13,752 (2008)
Per pupil spending$14,083.16 (2010)
Websitewww.reynolds.k12.pa.us/pages/reynolds

For the school year 2007-08, the Reynolds School District provided basic educational services to 1,299 pupils through the employment of 96 teachers, 64 full-time and part-time support personnel, and 13 administrators. Reynolds School District received more than $11.2 million in state funding in school year 2007-08. In school year 2009-10 the Reynolds School District provided basic educational services to 1,265 pupils. Reynolds employed: 96 teachers, 66 full-time and part-time support personnel, and 12 administrators. Reynolds School District received more than $11.1 million in state funding in school year 2009-10.

The Reynolds School District received the 2011 Building Community through Rural Education Award from the Penn State University Center on Rural Education and Communities (CREC) and the Pennsylvania Association of Rural and Small Schools.[9]

Reynolds School District operates two schools: Reynolds Elementary School and Reynolds Junior/Senior High School.

Governance

Reynolds School District is governed by 9 individually elected board members (serve four-year terms), the Pennsylvania State Board of Education, the Pennsylvania Department of Education and the Pennsylvania General Assembly.[10] The federal government controls programs it funds like Title I funding for low-income children in the Elementary and Secondary Education Act and the No Child Left Behind Act, which mandates the district focus resources on student success in acquiring reading and math skills.

The Commonwealth Foundation for Public Policy Alternatives Sunshine Review gave the school board and district administration a "F" for transparency based on a review of "What information can people find on their school district's website". It examined the school district's website for information regarding; taxes, the current budget, meetings, school board members names and terms, contracts, audits, public records information and more.[11]

Academic achievement

Reynolds School District was ranked 267th out of the 498 Pennsylvania school districts in 2013, by the Pittsburgh Business Times.[12] The ranking was based on student academic achievement as demonstrated on the last three years of the PSSAs for: reading, writing, math and science.[13] The PSSAs are given to all children in grades 3rd through 8th and the 11th grade in high school. Adapted examinations are given to children in the special education programs.

  • 2012 - 275th
  • 2011 - 299th[14]
  • 2010 - 332nd [15]
  • 2009 - 346th
  • 2008 - 358th
  • 2007 - 353rd out of 501 school districts.[16]
Overachiever statewide ranking

In 2013, the Pittsburgh Business Times also reported an Overachievers Ranking for 498 Pennsylvania school districts. Reynolds School District ranked 61st. In 2011, the District was ranked 70th.[17] The editor describes the ranking as: "a ranking answers the question - which school districts do better than expectations based upon economics? This rank takes the Honor Roll rank and adds the percentage of students in the district eligible for free and reduced-price lunch into the formula. A district finishing high on this rank is smashing expectations, and any district above the median point is exceeding expectations."[18]

In 2009, the academic achievement of the students of the Reynolds School District was in the 42nd percentile of Pennsylvania's 500 school districts. Scale (0-99; 100 is state best) [19]

District AYP status history

In 2012, Reynolds School District achieved AYP status.[20] In 2011, School District achieved Adequate Yearly Progress (AYP). In 2011, 94 percent of the 500 Pennsylvania public school districts achieved the No Child Left Behind Act progress level of 72% of students reading on grade level and 67% of students demonstrating on grade level math. In 2011, 46.9 percent of Pennsylvania school districts achieved Adequate Yearly Progress (AYP) based on student performance. An additional 37.8 percent of Pennsylvania public school districts made AYP based on a calculated method called safe harbor, 8.2 percent on the growth model and 0.8 percent on a two-year average performance.[21] Reynolds School District achieved AYP status each year from 2006 to 2010.[22]

  • 2005 - Making Progress School Improvement
  • 2004 - School Improvement due to low student achievement
  • 2003 - Warning status due to lagging student achievement.

Graduation rate

In 2012, Reynolds School District's graduation rate was 95%. In 2011, the District's graduation rate was 93%. In 2010, the Pennsylvania Department of Education issued a new, 4-year cohort graduation rate. Reynolds School District's rate was 92% for 2010.[23]

According to traditional graduation rate calculations:

Junior Senior High School

Reynolds Junior Senior High School is located at 531 Reynolds Road, Greenville. According to the National Center for Education Statistics, in 2010, the school reported an enrollment of 620 pupils in grades 7th through 12th, with 273 pupils eligible for a federal free or reduced price lunch due to the family meeting the federal poverty level. The school employed 41 teachers yielding a student-teacher ratio of 15:1.[28] According to a report by the Pennsylvania Department of Education, 1 teachers were rated "Non‐Highly Qualified" under No Child Left Behind.[29]

In 2011 and 2012 Reynolds Junior Senior High School achieved AYP status. In 2010, the Reynolds Junior Senior High School achieved AYP Status. In 2009, the school was in School Improvement status due to chronic, low student achievement.[30]

11th Grade Reading

  • 2012 - 69% on grade level, (10% below basic). State - 67% of 11th graders are on grade level.[31]
  • 2011 - 69% (6% below basic). State - 69.1%[32]
  • 2010 - 63% (19% below basic). State - 66%[33]
  • 2009 - 58% (24% below basic). State - 65%[34]
  • 2008 - 59% (20% below basic). State - 65%[35]
  • 2007 - 61% (21% below basic). State - 65%[36]
11th Grade Math
  • 2012 - 59% on grade level (16% below basic). In Pennsylvania, 59% of 11th graders are on grade level.[37]
  • 2011 - 59% (19% below basic). State - 60.3% [38]
  • 2010 - 49% (27% below basic). State - 59%[39]
  • 2009 - 46% (32% below basic). State - 56%.[40]
  • 2008 - 49% (28% below basic), State - 56%[41]
  • 2007 - 52% (34% below basic), State - 53%[42]
11th Grade Science
  • 2012 - 41% on grade level (21% below basic). State - 42% of 11th graders were on grade level.[43]
  • 2011 - 37% (17% below basic). State - 40%[44]
  • 2010 - 34% (14% below basic). State - 39%
  • 2009 - 37% (23% below basic). State - 40% [45]
  • 2008 - 31%, State - 39%

Science in Motion Reynolds Junior Senior High School took advantage of a state program called Science in Motion which brought college professors and sophisticated science equipment to the school to raise science awareness and to provide inquiry-based experiences for the students. The Science in Motion program was funded by a state appropriation and cost the school nothing to participate.[46] The School worked with Westminster College to provide the science enrichment experiences.

College Remediation

According to a Pennsylvania Department of Education study released in January 2009, 18% of Reynolds Junior Senior High School graduates required remediation in mathematics and or reading before they were prepared to take college level courses in the Pennsylvania State System of Higher Education or community colleges.[47] Less than 66% of Pennsylvania high school graduates, who enroll in a four-year college in Pennsylvania, will earn a bachelor's degree within six years. Among Pennsylvania high school graduates pursuing an associate degree, only one in three graduate in three years.[48][49] Per the Pennsylvania Department of Education, one in three recent high school graduates who attend Pennsylvania's public universities and community colleges takes at least one remedial course in math, reading or English.

Dual enrollment

Reynolds Junior Senior High School offers a dual enrollment program. This state program permits high school students to take courses, at local higher education institutions, to earn college credits. Students remain enrolled at their high school. The courses count towards both high school graduation requirements and towards earning a college degree. The students continue to have full access to activities at their high school. The college credits are offered at a deeply discounted rate. The state offers a small grant to assist students in costs for tuition, fees and books.[50] Under the Pennsylvania Transfer and Articulation Agreement, many Pennsylvania colleges and universities accept these credits for students who transfer to their institutions.[51] The Pennsylvania College Credit Transfer System reported in 2009, that students saved nearly $35.4 million by having their transferred credits count towards a degree under the new system.[52] For the 2009-10 funding year, the Reynolds School District received a state grant of $4480 for its Dual enrollment program.[53] In 2010, Governor Edward Rendell eliminated the grants to students, from the Commonwealth, due to a state budget crisis.

Graduation requirements

The Reynolds School Board has determined that a high school student must earn 24 credits in order to graduate, including: English 4 credits, Social Studies 4 credits, Mathematics 4 credits, Science 3 credits, Physical Education 2 credits, Health 0.5 credit, Fine or Applied Computer Literacy 1 credit, Introduction to Family and Consumer Science 0.5 credit and 5.5 elective credits.[54] A maximum of 4 credits can be made up in summer school or correspondence course work and still graduate from Reynolds School District.

By law, all Pennsylvania secondary school students must complete a project as a part of their eligibility to graduate from high school. The type of project, its rigor and its expectations are set by the individual school district.[55] Effective with the graduating class of 2017, the Pennsylvania State Board of Education eliminated the state mandate that students complete a culminating project in order to graduate.[56]

By Pennsylvania School Board regulations, beginning with the class of 2017, public school students must demonstrate successful completion of secondary level course work in Algebra I, Biology, and English Literature by passing the Keystone Exams.[57] The exam is given at the end of the course. Keystone Exams replace the PSSAs for 11th grade. Students have several opportunities to pass the exam, with those who do not able to perform a project in order to graduate.[58][59] For the class of 2019, a Composition exam will be added. For the class of 2020, passing a civics and government exam will be added to the graduation requirements.[60] In 2011, Pennsylvania high school students field tested the Algebra 1, Biology and English Lit exams. The statewide results were: Algebra 1 38% on grade level, Biology 35% on grade level and English Lit - 49% on grade level.[61] Individual student, school or district reports were not made public, although they were reported to district officials by the Pennsylvania Department of Education. Students identified as having special needs and qualifying for an Individual Educational Program (IEP) may graduate by meeting the requirements of their IEP.

SAT scores

In 2012, 58 Reynolds School District students took the SAT exams. The District's Verbal Average Score was 488. The Math average score was 479. The Writing average score was 468. The statewide Verbal SAT exams results were: Verbal 491, Math 501, Writing 480. In the US, 1.65 million students took the exams achieving scores: Verbal 496, Math 514, Writing 488. According to the College Board the maximum score on each section was 800, and 360 students nationwide scored a perfect 2,400.

In 2011, 60 Reynolds School District students took the SAT exams. The District's Verbal Average Score was 470. The Math average score was 477. The Writing average score was 443.[62] Pennsylvania ranked 40th among states with SAT scores: Verbal - 493, Math - 501, Writing - 479.[63] In the United States, 1.65 million students took the exam in 2011. They averaged 497 (out of 800) verbal, 514 math and 489 in writing.[64]

Junior high school
8th Grade Science
  • 2012 - 57% on grade level (24% below basic). State - 59%
  • 2011 - 46% (31% below basic). State – 58.3%
  • 2010 - 60% (16% below basic). State - 57%
  • 2009 - 49% (27% below basic), State - 55% [66]
  • 2008 - 58%, State - 52%[67]

Elementary School

Reynolds Elementary School is located at 1609 Brentwood Drive in Greenville. According to the National Center for Education Statistics, in 2011, the school reported an enrollment of 633 pupils in grades kindergarten through 6th, with 324 pupils receiving a federal free or reduced price lunch due to family poverty. The school is a federally designated Title I school. The school employed 49.5 teachers yielding a student-teacher ratio of 12:1.[68] According to a report by the Pennsylvania Department of Education, 100% of its teachers were rated "Highly Qualified" under the federal No Child Left Behind Act.[69]

In 2009 through 2012, Reynolds Elementary School achieved AYP status each year.[70] The attendance rate was 99% in 20101 and 92% in 2009.[71] Report Card 2010

PSSA Results:

4th Grade Science
  • 2012 - 93%, (1% below basic). State - 82%
  • 2011 - 91%, (3% below basic). State - 82.9%
  • 2010 - 90%, (4% below basic), State - 81%
  • 2009 - 96%, (0% below basic), State - 83%
  • 2008 - 88%, (1% below basic), State - 81%

Special education

In December 2012, Reynolds School District administration reported that 204 pupils or 16.3% of the District's pupils received Special Education services, with 30% of the identified pupils had specific learning disability. In December 2009, the District administration reported that 172 pupils or 14.4% of the District's pupils received Special Education services.[78]

In order to comply with state and federal laws, the school district engages in identification procedures to ensure that eligible students receive an appropriate educational program consisting of special education and related services, individualized to meet student needs. At no cost to the parents, these services are provided in compliance with state and federal law; and are reasonably calculated to yield meaningful educational benefit and student progress.[79] To identify students who may be eligible for special education, various screening activities are conducted on an ongoing basis. These screening activities include: review of group-based data (cumulative records, enrollment records, health records, report cards, ability and achievement test scores); hearing, vision, motor, and speech/language screening; and review by the Special Education administration. When screening results suggest that the student may be eligible, the District seeks parental consent to conduct a multidisciplinary evaluation. Parents who suspect their child is eligible may verbally request a multidisciplinary evaluation from a professional employee of the District or contact the Special Education Department.[80]

In 2010, the state of Pennsylvania provided $1,026,815,000 for Special Education services. The funds were distributed to districts based on a state policy which estimates that 16% of the district's pupils are receiving special education services. This funding is in addition to the state's basic education per pupil funding, as well as, all other state and federal funding.[81] The Special Education funding structure is through the federal Individuals with Disabilities Education Act (IDEA) funds and state appropriations. IDEA funds are appropriated to the state on an annual basis and distributed through intermediate units (IUs) to school districts, while state funds are distributed directly to the districts. Total funds that are received by school districts are calculated through a formula. The Pennsylvania Department of Education oversees four appropriations used to fund students with special needs: Special Education; Approved Private Schools; Pennsylvania Chartered Schools for the Deaf and Blind; and Early Intervention. The Pennsylvania Special Education funding system assumes that 16% of the district's students receive special education services. It also assumes that each student's needs accrue the same level of costs.[82] Over identification of students, in order to increase state funding, has been an issue in the Commonwealth. Some districts have more than 20% of its students receiving special education services while others have 10% supported through special education.[83] The state requires each public school district and charter school to have a three-year special education plan to meet the unique needs of its special education students.[84] In 2012, the Obama Administration's US Department of Education issued a directive that schools include students with disabilities in extracurricular activities, including sports.[85]

Reynolds School District received a $939,301 supplement for special education services in 2010.[86] For the 2011–12, 2012–13 and 2013-14 school years, all Pennsylvania public school districts received the same level of funding for special education that they received in 2010-11. This level funding is provided regardless of changes in the number of pupils who need special education services and regardless of the level of services the respective students required.[87][88] Additionally, the state provides supplemental funding for extraordinarily impacted students. The District must apply for this added funding.

Gifted education

The Reynolds School District Administration reported that 75 or 5.40% of its students were gifted in 2009.[89] By law, the District must provide mentally gifted programs at all grade levels. The referral process for a gifted evaluation can be initiated by teachers or parents by contacting the student's building principal and requesting an evaluation. All requests must be made in writing. To be eligible for mentally gifted programs in Pennsylvania, a student must have a cognitive ability of at least 130 as measured on a standardized ability test by a certified school psychologist. Other factors that indicate giftedness will also be considered for eligibility.[90]

Bullying policy and school safety

In 2010, the administration reported there were no reported episodes of bullying in the district. There were 20 incidents of fighting and no students were placed in Alternative Education.[91][92]

The Reynolds School Board prohibits bullying by district students and faculty. The policy defines bullying and cyberbullying. The Board directs that complaints of bullying shall be investigated promptly, and corrective action shall be taken when allegations are verified. No reprisals or retaliation on students may occur as a result of good faith reports of bullying.[93] The board expects staff members to be responsible to maintain an educational environment free from all forms of bullying. All Pennsylvania schools are required to have an anti-bullying policy incorporated into their Code of Student Conduct. The policy must identify disciplinary actions for bullying and designate a school staff person to receive complaints of bullying. The policy must be available on the school's website and posted in every classroom. All Pennsylvania public schools must provide a copy of its anti-bullying policy to the Office for Safe Schools and are required to review their antibullying policy every three years. Additionally, the district must conduct an annual review of that policy with students.[94] The Center for Schools and Communities works in partnership with the Pennsylvania Commission on Crime & Delinquency and the Pennsylvania Department of Education to assist schools and communities as they research, select and implement bullying prevention programs and initiatives.[95]

Education standards relating to student safety and antiharassment programs are described in the 10.3. Safety and Injury Prevention in the Pennsylvania Academic Standards for Health, Safety and Physical Education.[96]

Budget

Pennsylvania public school districts budget and expend funds according to procedures mandated by the General Assembly and the Pennsylvania Department of Education (PDE). An annual operating budget is prepared by school district administrative officials. A uniform form is furnished by the PDE and submitted to the board of school directors for approval prior to the beginning of each fiscal year on July 1.

Under Pennsylvania's Taxpayer Relief Act, Act 1 of the Special Session of 2006, all school districts of the first class A, second class, third class and fourth class must adopt a preliminary budget proposal. The proposal must include estimated revenues and expenditures and the proposed tax rates. This proposed budget must be considered by the Board no later than 90 days prior to the date of the election immediately preceding the fiscal year. The preliminary budget proposal must also be printed and made available for public inspection at least 20 days prior to its adoption. The board of school directors may hold a public hearing on the budget, but are not required to do so. The board must give at least 10 days’ public notice of its intent to adopt the final budget according to Act 1 of 2006.[97]

in 2012, Reynolds School District employees agreed to a one-year wage freeze. When extra state funding was received, the raises were given.[98]

In 2011, the average teacher salary in Reynolds School District was $60,434 a year, while the cost of the benefits teachers received was $20,403 (among the highest in PA schools) per employee, for a total annual average teacher compensation of $80,838.[99] The District employed 102 teachers with an average salary of $61,418 and a top salary of $106,150.[100]

In 2009, the Reynolds School District employed over 100 teachers. The average teacher salary in the district was $55,369 for 185 days worked. The beginning salary was $40,051, while the highest salary was $84,465.[101] Teachers work a 7-hour 30 minutes day, with one planning period and a paid 30 minute lunch included. Additionally, Reynolds School District teachers receive: a defined benefit pension, health insurance, dental insurance, life insurance, professional development reimbursement, 3 paid personal days, 10 paid sick days which accumulate, 4 paid days bereavement leave and many other benefits. Early retirees receive paid health insurance benefits for the employee and spouse for up to 120 months. The district offers an extensive retirement/longevity package which includes payment for unused sick days accumulated in Reynolds School District and a longevity bonus of up to $150 per year. Teachers who act as mentors for new employees or who are appointed Head Teachers or Curriculum Cluster Chairpersons, receive additional pay. Teachers receive 1/2 their salary when on sabbatical leave. The union received 8 paid days to conduct union business. The union pays for the substitute for the first 5 days.[102] According to Rep. Glen Grell, a trustee of the Pennsylvania Public School Employees’ Retirement System Board of Trustees, a 40-year educator can retire with a pension equal to 100 percent of their final salary.[103][104]

Undeterred by the District's significant financial problems, in 2007, the Reynolds School District teachers' Union went on strike for 10 school days, over contract issues of: salary, health care and retiree benefits. The previous contract expired at the end of the 2006-07 school year.[105] Of nearly 140 teacher strikes that occurred nationally between 2000 and 2007, 60 percent took place in Pennsylvania, according to a report released in August by the Allegheny Institute for Public Policy. Pennsylvania is one of 13 states in which teacher strikes are legal. Pennsylvania has the highest rate of teacher strikes in the United States. State law gives the Pennsylvania Department of Education the power to order the teachers to return so that students will complete 180 days of school by June 15.

In 2007, the Reynolds School District employed 91 teachers working 180 days of pupil instruction. The average teacher salary in the district was $49,541.[106] As of 2007, Pennsylvania ranked in the top 10 states in average teacher salaries. When adjusted for cost of living Pennsylvania ranked fourth in the nation for teacher compensation.[107]

Per pupil spending In 2008, per pupil spending at Reynolds School District was $13,752 for each child. This ranked 120th among Pennsylvania's 500 school districts.[108] By 2012, the District's per pupil spending had risen sharply to $14,083.16. In 2011, Pennsylvania's per pupil spending was $13,467, ranking 6th in the United States.[109] In 2007, the Pennsylvania per pupil total expenditures was reported as $12,759.[110]

The U.S. Census Bureau reported that Pennsylvania spent $8,191 per pupil in school year 2000-01.[111] In 2007, the Pennsylvania per pupil total expenditures was reported as $12,759.[112] Among the fifty states, Pennsylvania's total per pupil revenue (including all sources) ranked 11th at $15,023 per student, in 2008-09.[113] Pennsylvania's total revenue per pupil rose to $16,186 ranking 9th in the nation in 2011.[114]

Reserves In 2008, the Reynolds School District reported an unreserved designated fund balance of $1,402,357 and an unreserved-undesignated fund balance of $1,546,419.[115] In 2012, Reynolds School District Administration reported an increase to $1,528,364 in the unreserved-undesignated fund balance. The District also reported $4,203,387 in its unreserved-designated fund in 2012. Pennsylvania public school district reserve funds are divided into two categories – designated and undesignated. The undesignated funds are not committed to any planned project. Designated funds and any other funds, such as capital reserves, are allocated to specific projects. School districts are required by state law to keep 5 percent of their annual spending in the undesignated reserve funds to preserve bond ratings. According to the Pennsylvania Department of Education, from 2003 to 2010, as a whole, Pennsylvania school districts amassed nearly $3 billion in reserved funds.[116] By 2013, reserves held by Pennsylvania public school districts, as a whole, had increased to over $3.8 billion.[117]

Audits and Investigations In June 2011, the Pennsylvania Auditor General conducted a performance audit of the district. The findings were reported to the school board and administration. The report noted that the district incurred additional costs totaling $74,834 as a result of terminating the Superintendent's employment with the district in 2008. The contract contained no provisions for compensation owed to the Superintendent, in the event that the contract was terminated prior to June 30, 2009[118]

In 2002, Reynolds School District Business Manager, John W. Simon Jr. resigned. He had been accused by then State Auditor Robert Casey of financial mismanagement which took the district to a $2 million budget shortfall.[119]

In December 1999, the PA Auditor General Office of Special Investigations received complaints concerning Charles Cagno, superintendent of the Reynolds School District. An investigation in coordination with the regular audit of Reynolds School District conducted by the Department's Bureau of School Audits in early 2000. The audit found multiple significant issues including theft, fraud and ethics violations.[120]

Tuition Students who live in the Reynolds School District's attendance area may choose to attend one of Pennsylvania's 157 public charter schools. A student living in a neighboring public school district or a foreign exchange student may seek admission to Reynolds School District. For these cases, the Pennsylvania Department of Education sets an annual tuition rate for each school district. It is the amount the public school district pays to a charter school for each resident student that attends the charter and it is the amount a nonresident student's parents must pay to attend the Reynolds School District's schools. The 2012 tuition rates are Elementary School - $10,462.54, High School - $9,009.48.[121]

Reynolds School District is funded by a combination of: a local tax on income 1%, $5.00 Per Capita Tax under Act 511, $5.00 Per Capita Tax under Section 679 of the PA School Code, a Local Services tax $10, a property tax, a real estate transfer tax 0.5%, coupled with substantial funding from the Commonwealth of Pennsylvania and the federal government. Grants have provided an opportunity to supplement school funding without raising local taxes. Interest earnings on accounts also provide nontax income to the District. In the Commonwealth of Pennsylvania, pension income and Social Security income are exempted from state personal income tax and local earned income tax, regardless of the level of the individual's personal wealth.[122] The average Pennsylvania public school teacher pension in 2011 exceeds $60,000 a year plus they receive federal Social Security benefits: both are free of Pennsylvania state income tax and local income tax which funds local public schools.[123]

State basic education funding

For the 2013-14 school year, the Reynolds School District will receive a 1.2% increase or $7,758,560 in Pennsylvania Basic Education Funding. This is $92,376 more than its 2012-13 state BEF to the District. Additionally, Reynolds School District will receive $114,032 in Accountability Block Grant funding to focus on academic achievement and level funding for special education services. Among the public school districts in Mercer County, Hermitage School District received the highest percentage increase at 2.2%. The District has the option of applying for several other state and federal grants to increase revenues. The Commonwealth's budget increased Basic Education Funding statewide by $123 million to over $5.5 billion. Most of Pennsylvania's 500 public school districts received an increase of Basic Education Funding in a range of 0.9% to 4%. Eight public school districts received exceptionally high funding increases of 10% to 16%. The highest increase in state funding was awarded to Austin Area School District which received a 22.5% increase in Basic Education Funding.[124] The state funded the PSERS (Pennsylvania school employee pension fund) with $1,017,000,000 and Social Security payments for school employees of $495 million.[125]

For the 2012-13 school year, the Reynolds School District received $7,666,184 in state Basic Education funding.[126] The Governor's Executive Budget for 2012-2013 included $9.34 billion for kindergarten through 12th grade public education, including $5.4 billion in basic education funding, which was an increase of $49 million over the 2011-12 budget. In addition, the Commonwealth provided $100 million for the Accountability Block Grant (ABG) program. Reynolds School District received $114,032 in Accountability Block Grant funding. The state also provided a $544.4 million payment for School Employees’ Social Security and $856 million for School Employees’ Retirement fund called PSERS.[127] This amount was a $21,823,000 increase (0.34%) over the 2011-2012 appropriations for Basic Education Funding, School Employees' Social Security, Pupil Transportation, Nonpublic and Charter School Pupil Transportation. Since taking office, Corbett's first two budgets have restored more than $918 million in support of public schools, compensating for the $1 billion in federal stimulus dollars lost at the end of the 2010-11 school year.

In 2011-12, Reynolds School District received $7,666,184 in state Basic Education Funding.[128][129] Additionally, the District received $114,032 in Accountability Block Grant funding. The enacted Pennsylvania state Education budget includes $5,354,629,000 for the 2011-2012 Basic Education Funding appropriation. This amount is a $233,290,000 increase (4.6%) over the enacted State appropriation for 2010-2011. The highest increase in state basic education funding was awarded to Duquesne City School District, which got a 49% increase in state funding for 2011-12.[130]

For the 2010-11 budget year the Reynolds School District received a 2% increase in state basic education funding for a total of $7,213,238.45. This was the lowest increase awarded a school district in Mercer County. One hundred fifty school districts in Pennsylvania received the 2% base increase for budget year 2010-11. The highest increase in Mercer County was awarded to Greenville Area School District with a 7.54% increase in basic education funding from the state. The highest increase in the state was awarded to Kennett Consolidated School District of Chester County which was given a 23.65% increase in state basic education funding.[131] Fifteen (15) Pennsylvania public school districts received a BEF increase of greater than 10%. The state's hold harmless policy regarding state basic education funding continued where each district received at least the same amount as it received the prior school year, even when enrollment had significantly declined. The amount of increase each school district received was set by Governor Edward Rendell and then Secretary of Education Gerald Zahorchak, as a part of the state budget proposal given each February. This was the second year of Governor Rendell's policy to fund some public school districts at a far greater rate than others.[132] In 2010, the Reynolds School District reported that 634 pupils received a free or reduced-price lunch due to their family meeting the federal poverty level.

In the 2009-10 budget year, the Commonwealth of Pennsylvania provided a 4.04% increase in Basic Education funding for a total of $7,875,855. Three county school districts received increases of over 6% in Basic Education Funding in 2009-10. Sharon City School District received a 7.59% increase. In Pennsylvania, 15 school districts received Basic Education Funding increases in excess of 10% in 2009. Muhlenberg School District in Berks County received the highest with a 22.31% increase in funding.[133] The amount of increase each school district received was determined by then Governor Edward G. Rendell and the Secretary of Education Gerald Zahorchak through the allocation set in the state budget proposal made in February each year.[134]

The state's Basic Education Funding to the Reynolds School District in 2008-09 was $7,442,897.56. In 2008, the District reported that 570 pupils received a free or reduced-price lunch due to their family meeting the federal poverty level.[135] According to the U.S. Census Bureau, Pennsylvania spent $7,824 Per Pupil in the year 2000. This amount increased up to $12,085 by the year 2008.[136][137]

Accountability Block Grant

The state provides additional education funding to schools in the form of Accountability Block Grants. The use of these funds is strictly focused on specific state approved uses designed to improve student academic achievement. Reynolds School District uses its $309,510 to fund all-day kindergarten for 87 children. These annual funds are in addition to the state's basic education funding.[138] Schools Districts apply each year for Accountability Block Grants.[139] In 2009-10, the state provided $271.4 million in Accountability Block grants $199.5 million went to providing all-day kindergartens.[140]

Classrooms for the Future grant

The Classroom for the Future state program provided districts with hundreds of thousands of extra state funding to buy laptop computers for each core curriculum high school class (English, Science, History, Mathematics) and paid for teacher training to optimize the computers use. The program was funded from 2006-2009. Reynolds School District did not apply for funding in 2006-07. In 2007-08 the district received $162,577 in funding. For the 2008–09, school year the district received a final $45,413 for a total funding of $207,990. Of the 501 public school districts in Pennsylvania, 447 of them received Classrooms for the Future grant awards.[141] Among the public school districts in Mercer County the highest award was given to Greenville Area School District which received $344,743. The highest funding statewide was awarded to Philadelphia City School District in Philadelphia County - $9,409,073. The grant program was discontinued by Governor Edward Rendell as part of the 2009-10 state budget.

Other grants

Reynolds School District did not participate in: Pennsylvania Department of Environmental Protection's Environmental Education annual grants, PA Science Its Elementary grants (discontinued effective with 2009-10 budget by Governor Rendell), Education Assistance Grants, 2012 Striving Readers Comprehensive Literacy grant, nor the federal 21st Century Learning grants.

Federal stimulus grant

The Reynolds School District received $2,413,486 in ARRA - Federal stimulus money to be used in specific programs like special education and meeting the academic needs of low-income students.[142] The funding was limited to the 2009–10 and 2010-2011 school years.[143] Due to the temporary nature of the funding, schools were repeatedly advised to use the funds for one time expenditures like: acquiring equipment, making repairs to buildings, training teachers to provide more effective instruction or purchasing books and software.

Race to the Top grant

Reynolds School District officials did not apply for the Race to the Top federal grant which would have brought the district up to million additional federal dollars for improving student academic achievement.[144] Several Mercer County school districts applied for funding.[145] Participation required the administration, the school board and the local teachers' union to sign an agreement to prioritize improving student academic success.[146] In Pennsylvania, 120 public school districts and 56 charter schools agreed to participate.[147] Pennsylvania was not approved for the grant. The failure of districts to agree to participate was cited as one reason that Pennsylvania was not approved.[148]

Common Cents state initiative

The Reynolds School District School Board chose to not participate in the Pennsylvania Department of Education Common Cents program. The program called for the state to audit the district, at no cost to local taxpayers, to identify ways the district could save tax dollars.[149] After the review of the information, the district was not required to implement the recommended cost savings changes.

Real estate taxes

In 2013, the Reynolds School Board set the property taxes rate at 61.5000 mills for the 2013-14 school year. A mill is $1 of tax for every $1,000 of a property's assessed value. Property taxes, in the Commonwealth of Pennsylvania, apply only to real estate - land and buildings. The property tax is not levied on cars, business inventory, or other personal property. Certain types of property are exempt from property taxes, including: places of worship, places of burial, private social clubs, charitable and educational institutions and government property. Irregular property reassessments have become a serious issue in the commonwealth as it creates a significant disparity in taxation within a community and across a region. Additionally, service related, disabled US military veterans may seek an exemption from paying property taxes. Pennsylvania school district revenues are dominated by two main sources: 1) Property tax collections, which account for the vast majority (between 75-85%) of local revenues; and 2) Act 511 tax collections, which are around 15% of revenues for school districts.[150] When a Pennsylvania public school district includes municipalities in two counties, each of which has different rates of property tax assessment, a state board equalizes the tax rates between the counties.[151] In 2010, miscalculations by the State Tax Equalization Board (STEB) were widespread in the Commonwealth and adversely impacted funding for many school districts, including those that did not cross county borders.[152]

  • 2012-13 - 61.5000 mills[153]
  • 2011-12 - 61.5000 mills.
  • 2010-11 - 61.5000 mills[154]
  • 2009-10 - 61.0000 mills.[155]
  • 2008-09 - 61.0000 mills.[156]
  • 2007-08 - 61.0000 mills.[157]
  • 2006-07 - 60.0000 mills.[158]
  • 2005-06 - 58.0000 mills.[159]

The average yearly property tax paid by Mercer County residents amounts to about 2.88% of their yearly income. Mercer County ranked 672nd out of the 3143 United States counties for property taxes as a percentage of median income.[160] According to a report prepared by the Pennsylvania Department of Education, the total real estate taxes collected by all school districts in Pennsylvania rose from $6,474,133,936 in 1999-00 to $10,438,463,356 in 2008-09 and to $11,153,412,490 in 2011.[161] Property taxes in Pennsylvania are relatively high on a national scale. According to the Tax Foundation, Pennsylvania ranked 11th in the U.S. in 2008 in terms of property taxes paid as a percentage of home value (1.34%) and 12th in the country in terms of property taxes as a percentage of income (3.55%).[162]

Act 1 Adjusted index

The Act 1 of 2006 Index regulates the rates at which each school district can raise property taxes in Pennsylvania. Districts are not permitted to raise taxes above that index, unless they allow voters to vote by referendum, or they seek an exception from the Pennsylvania Department of Education. The base index for the 2011-2012 school year is 1.4 percent, but the Act 1 Index can be adjusted higher, depending on a number of factors, such as property values and the personal income of district residents. Act 1 included 10 exceptions, including: increasing pension costs, increases in special education costs, a catastrophe like a fire or flood, increase in health insurance costs for contracts in effect in 2006 or dwindling tax bases. The base index is the average of the percentage increase in the statewide average weekly wage, as determined by the PA Department of Labor and Industry, for the preceding calendar year and the percentage increase in the Employment Cost Index for Elementary and Secondary Schools, as determined by the Bureau of Labor Statistics in the U.S. Department of Labor, for the previous 12-month period ending June 30. For a school district with a market value/personal income aid ratio (MV/PI AR) greater than 0.4000, its index equals the base index multiplied by the sum of .75 and its MV/PI AR for the current year.[163] With the 2011 state education budget, the General Assembly voted to end most of the Act 1 exceptions leaving only special education costs and pension costs. The cost of construction projects will go to the voters for approval via ballot referendum.[164]

A specific timeline for Act I Index decisions is published annually, by the Pennsylvania Department of Education.[165]

The School District Adjusted Index for the Reynolds School District 2006-2007 through 2011-2012.[166]

For the 2013-14 budget year, Reynolds School Board did not apply for exceptions to exceed their Act 1 Index limit. For the school budget year 2013-14, 311 Pennsylvania public school districts adopted a resolution certifying that tax rates would not be increased above their index. Another 171 school districts adopted a preliminary budget leaving open the option of exceeded the Index limit. For the exception for pension costs, 89 school districts received approval to exceed the Index in full while others received a partial approval of their request. For special education costs, 75 districts received approval to exceed their tax limit. For the pension costs exception, 169 school districts received approval to exceed the Index. Eleven Pennsylvania public school districts received an approval for grandfathered construction debts.[170]

For the 2012-13 budget year, Reynolds School Board did not apply for exceptions to exceed the Act 1 Index. For 2012-2013, 274 school districts adopted a resolution certifying that tax rates would not be increased above their index; 223 school districts adopted a preliminary budget leaving open the option of exceeded the Index limit. For the exception for pension costs, 194 school districts received approval to exceed the Index. For special education costs, 129 districts received approval to exceed the tax limit.[171]

For the 2011-12 school year, the Reynolds School Board did not apply for exceptions to exceed the Act 1 Index. Each year, Reynolds School Board has the option of adopting either 1) a resolution in January certifying they will not increase taxes above their index or 2) a preliminary budget in February. A school district adopting the resolution may not apply for referendum exceptions or ask voters for a tax increase above the inflation index. A specific timeline for these decisions is published annually, by the Pennsylvania Department of Education.[172]

According to a state report, for the 2011-12 school year budgets, 247 school districts adopted a resolution certifying that tax rates would not be increased above their index; 250 school districts adopted a preliminary budget. Of the 250 school districts that adopted a preliminary budget, 231 adopted real estate tax rates that exceeded their index. Tax rate increases in the other 19 school districts that adopted a preliminary budget did not exceed the school district's index. Of the districts who sought exceptions: 221 used the pension costs exemption and 171 sought a Special Education costs exemption. Only 1 school district sought an exemption for Nonacademic School Construction Project, while 1 sought an exception for Electoral debt for school construction.[173]

Reynolds School Board did not apply for exceptions to exceed the Act 1 index for the budgets in 2009-10 or in 2010-11.[174][175] In the Spring of 2010, 135 Pennsylvania school boards asked to exceed their adjusted index. Approval was granted to 133 of them and 128 sought an exception for pension costs increases.[176]

Property tax relief

In 2011, property tax relief for 2,840 approved residents of Reynolds School District was set at $174.[177] In 2009, the Homestead/Farmstead Property Tax Relief from gambling for the Reynolds School District was $184 per approved permanent primary residence. In the district, 2,617 property owners applied for the tax relief.[178] The relief was subtracted from the total annual school property tax bill. Property owners apply for the relief through the county Treasurer's office. Farmers can qualify for a farmstead exemption on building used for agricultural purposes. The farm must be at least 10 contiguous acres and must be the primary residence of the owner. Farmers can qualify for both the homestead exemption and the farmstead exemption.[179]

In Pennsylvania, the homestead exclusion reduces the assessed values of homestead properties, reducing the property tax on these homes. The homestead exclusion allows homeowners real property tax relief of up to one half of the median assessed value of homesteads in the taxing jurisdiction (county, school district, city, borough, or township).[180]

Additionally, the Pennsylvania Property Tax/Rent Rebate program is provided for low income Pennsylvanians aged 65 and older; widows and widowers aged 50 and older; and people with disabilities age 18 and older. The income limit is $35,000 for homeowners. The maximum rebate for both homeowners and renters is $650. Applicants can exclude one-half (1/2) of their Social Security income, consequently individuals who have income substantially more than $35,000, still qualify for a rebate. Individuals must apply annually for the rebate. This can be taken in addition to Homestead/Farmstead Property Tax Relief.[181]

Extracurriculars

Reynolds School District offers a variety of clubs, activities and an extensive, sports program. Eligibility to participate is determined by school board policies and in compliance with standards set by the Pennsylvania Interscholastic Athletics Association (PIAA).[182][183]

By Pennsylvania law, all K-12 students in the district, including those who attend a private nonpublic school, cyber charter school, charter school and those homeschooled, are eligible to participate in the extracurricular programs, including all athletics. They must meet the same eligibility rules as the students enrolled in the district's schools.[184]

Sports

The District funds:

Junior High School Sports

According to PIAA directory July 2013 [185]

gollark: In rural areas there is more voting power per person, which is obviously what I mean.
gollark: It's not really that good, but it's generally better than randomly giving one group more power.
gollark: I mean, that is the intention of having a democracy.
gollark: Maybe you should be.
gollark: You could just directly make voting power be proportional to land area and it would be more efficient and simple.

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  180. Penn State College of Agricultural Sciences Cooperative Extension (1998). "Understanding the Homestead and Farmstead Exclusions" (PDF).
  181. Pennsylvania Department of Education. "Property Tax/Rent Rebate Program".
  182. Reynolds School Board (December 15, 2010). "Extracurricular Activities Policy 122".
  183. Reynolds School Board (February 16, 2011). "Interscholastic Athletics Policy 123".
  184. Pennsylvania Office of the Governor Press Release (November 10, 2005). "Home-Schooled, Charter School Children Can Participate in School District Extracurricular Activities". Archived from the original on October 23, 2014.
  185. Pennsylvania Interscholastic Athletics Association (2013). "PIAA School Directory".
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