Full Day Kindergarten 2008-2009
Current classes 3.  Depending on enrollment, there could be 6 classes.
1/2 day Full Day Difference
Current
Salaries
Teachers  3 to 6   193,900   329,140      135,240 3 New teachers at B1 using 2008-09 salary guide.  One retiree currently.
Special Education 1     45,080        45,080 Teacher at B1 using  2008-2009 salary guide.
Aides 4     43,470     64,470        21,000 Possible 2 new aides with increase of 3.5% for current aides for 2008-2009.
Benefits     78,329   162,536        84,207 (Medical (7%) Dental(0%), prescription(25%) and FICA(7.65%)
Materials/Supplies     11,462     22,874        11,412 estimated 2008-09  based on current year budget.
Furniture/Equip       3,000     20,000        17,000 3 new classrooms, not accounting for new facilities.
estimated
Transportation
Reg Routes 2.89%                -     26,413        26,413 no impact, as the mid day runs would be eliminated 
Mid Day     26,413                -      (26,413) and maybe one extra reg run would be required.
Sp Teachers Salaries   197,190      197,190 Kindergarten already gets the special services.
(PE, Music, Art)   197,190          (197,190) Salaries based on the current staff.
Increase      313,939
TAX IMPACT
2008-09
Liberty Tax rate
per $100,000 of assessed value       44.06
Independence Tax rate
per $100,000 of assessed value       28.15
      72.21
This analysis does not take into consideration the need for facilities for full day kindergarten.