A Report by the 2011-2012 Contra Costa County Grand Jury

The cost of total board compensation can be a significant expense to districts facing financial challenges.

Travel, mileage, training and other reimbursed expenditures are not a direct form of compensation, but can be a significant expense to districts facing financial challenges.

Health care benefits, or cash in lieu of health care, can be the costliest compensation component.

Types of benefits offered to board members, such as health coverage, life insurance, or retirement benefits. The following tables show compensation data for the education boards in Contra Costa County for fiscal year 2010-2011. Total Board Compensation Components FY2010-11 Sorted by ascending Total Board Comp Life Total Travel / Meeting Health Insurance Board Training / Comp Care Retirement and Other Comp Other1 Acalanes Union High School District $0 $0 $0 $0 $0 $650 Byron Union School District 0 0 0 0 0 8,067 Canyon School District 0 0 0 0 0 0 Lafayette School District 0 0 0 0 0 2,735 Moraga School District 0 0 0 0 0 2,440 Orinda Union School District 0 0 0 0 0 2,195 Knightsen Elementary School District 0 9,326 0 0 9,326 0 Martinez Unified School District 14,400 0 0 0 14,400 0 John Swett Unified School District 14,400 0 0 0 14,400 3,638 Pittsburg Unified School District 14,280 0 0 480 14,760 5,305 Oakley Union Elementary 15,142 0 0 0 15,142 0 Liberty Union High School District 15,420 0 0 0 15,420 5,545 San Ramon Valley Unified School District 19,200 0 0 0 19,200 255 Brentwood Union School District 14,400 15,141 0 0 29,541 1,951 Walnut Creek School District 14,400 18,258 84 1,236 33,978 4,224 Antioch Unified School District 24,800 22,184 0 127 47,111 1,378 Contra Costa Office of Education 26,019 30,008 0 0 56,027 4,360 West Contra Costa Unified School District 43,961 36,5412 0 6,0003 86,502 3,002 Mt. Diablo Unified School District 44,454 48,035 0 0 92,489 3,874 Contra Costa Community College District 41,300 52,310 0 322 93,932 2,401 Totals $302,176 $231,803 $84 $8,165 $542,228 $52,020 Averages $15,109 $11,590 $4 $408 $27,111 $2,601 1 Reimbursed expenses that are not included in the compensation totals. These expenses include travel, mileage, training, seminars, conferences, and miscellaneous reimbursed items such as the cost of award dinner attendance. Includes cash in lieu of health care coverage. Expense allowances. Education Board Benefits for fiscal year 2010-2011:  Board members from the following six school districts received no compensation: Acalanes Union High School District, Byron Union School District, Canyon School District, Lafayette School District, Moraga School District, and Orinda Union School District.  Health Care o Board members from the following twelve school districts did not receive health care benefits: Acalanes Union High School District, Byron Union School District, Canyon School District, John Swett Unified School District, Lafayette School District, Liberty Union High School District, Martinez Unified School District, Moraga School District, Oakley Union Elementary, Orinda Union School District, Pittsburg Unified School District, and San Ramon Valley Unified School District. o Board members of eight education districts were offered health care benefits, although some members of those boards declined coverage: Antioch Unified School District, Brentwood Union School District, Contra Costa Community College District, Contra Costa Office of Education, Knightsen Elementary School District, Mt. Diablo Unified School District, Walnut Creek School District, and West Contra Costa Unified School District.  The average total cost of health care benefits per entire board was $11,590. But for the eight boards that offer health care benefits, the average cost for each board was $28,975.  The highest health care benefit total for an entire board was $52,310, for the Contra Costa Community College District.  Life Insurance o Board members of four districts received life insurance coverage: Antioch Unified School District, Contra Costa Community College District, Pittsburg Unified School District, and Walnut Creek School District.  One board member of the Contra Costa Community College District was reported to be eligible for a retirement health plan based on that member’s service on the board.  One board member of the Walnut Creek School District was reported as receiving a retirement plan payment of $84 for the fiscal year, based on that member’s service on the board.  Reimbursement for travel, mileage, and training is not compensation. However, there is considerable variation from the board average of $2,601, with Byron Union School District expending the most for reimbursements at $8,067. Board Compensation Analysis FY2010-11 Sorted by ascending Total Board Comp Highest Avg Highest Individual Board Total Board Individual Individual Health Avg Daily Cost Per Comp Total Comp Total Comp Benefit Attendance Student Acalanes Union High School District $0 $0 $0 $0 5,413 $0.00 Byron Union School District 0 0 0 0 1,625 0.00 Canyon School District 0 0 0 0 66 0.00 Lafayette School District 0 0 0 0 3,101 0.00 Moraga School District 0 0 0 0 1,677 0.00 Orinda Union School District 0 0 0 0 2,375 0.00 Knightsen Elementary School District 9,326 1,865 8,060 8,060 477 19.55 John Swett Unified School District 14,400 2,880 2,880 0 1,548 9.30 Martinez Unified School District 14,400 2,880 2,880 0 3,804 3.79 Pittsburg Unified School District 14,760 2,952 3,890 0 9,034 1.63 Oakley Union Elementary 15,142 3,028 3,890 0 4,445 3.41 Liberty Union High School District 15,420 3,084 3,084 0 6,768 2.28 San Ramon Valley Unified School 19,200 3,840 4,800 0 27,072 0.71 District Brentwood Union School District 29,541 5,908 9,631 6,751 7,968 3.71 Walnut Creek School District 33,978 6,796 8,839 5,712 3,186 10.66 Antioch Unified School District 47,111 9,422 10,425 8,000 17,778 2.65 Contra Costa Office of Education 56,027 11,205 18,021 12,729 156,2084 0.36 West Contra Costa Unified School 86,502 17,300 22,804 12,812 27,393 3.16 District Mt. Diablo Unified School District 92,489 18,498 24,541 15,937 32,293 2.86 Contra Costa Community College 93,932 18,786 32,343 23,857 30,5855 3.07 District Totals $542,228 $108,446 184,267 $2.94 Averages $27,111 $5,422 9,213 $2.94 4 This is the total average daily attendance for the County’s K-12 students, which determines board compensation. The enrollment at the Office of Education’s schools is 1,285. Using that number, the Board Cost per Student is $72.32. Full Time Equivalent Students (FTES), which determines board compensation, as many community college students are part time. Student enrollment is 39,053. Using that number, the Board Cost Per Student is $2.41 The above table analyzing Board Compensation for fiscal year 2010-2011 shows the following:  The average total compensation for an entire board was $27,111.  The average total compensation per individual board member was $5,422.  The lowest total compensation for an individual board member was $0. The highest total compensation for an individual board member was $32,343.  The average cost of board compensation per student was $2.94. The highest cost per student was $19.55 for the Knightsen Elementary School District.  Averages can mask considerable spreads between the lowest and highest compensated members of the same board. For example: o In the Knightsen Elementary School District, the average individual compensation was $1,865; the highest compensated member received $8,060. o In the Contra Costa Office of Education, the average individual compensation was $11,205; the highest compensated member received $18,201. o In the Contra Costa Community College District, the average individual compensation was $18,786; the highest compensated member received $32,343. FINDINGS 1. The cost of total board compensation can be a significant expense to districts facing financial challenges.