Measuring Total Employer Cost of Compensation …...In 2012, a Center for Public Service research team, led by Senior Fellow Bob Winthrop, published its first “Total Employer Cost

Measuring Total Employer Cost of Compensation for Teachers in Eight K-12 Public Schools in Oregon, Washington, and Idaho:A Feasibility study and Discussion of Key Findings

Prepared by:

Center for Public ServiceMark O. Hatfield School of GovernmentPortland State University

Phil KeislingDirectorCenter for Public Service

Bob WinthropSenior FellowCenter for Public Service

Julia TaylorSenior Research AssistantCenter for Public Service

Katelyn WilkinsSenior Research AssistantCenter for Public Service

June 12, 2017

TECC Cost: K–12 Teachers in Certain OR, WA, ID Schools 06/12/2017

Table of Contents

I. Executive Summary 3

Overall TECC Costs 4

Salary Costs 4

Employer Paid Health Insurance 4

Retirement Costs 4

The Paid Work Year 4

Future TECC Cost Trends 4

TECC Costs in a National Context 4

II. Background and Methodology 5

III. Additional Background on Key Findings 71) TECC Health Insurance costs: 7

2) TECC Retirement Costs: 9

3)“Career Progression” TECC costs 12

4) TECC Costs Expressed on an Hourly Basis 16

5) Future TECC Costs 16

Why the TECC approach is important for understanding K-12 education costs 16

Technical Appendix

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I. Executive Summary

To test the feasibility of applying its ”Total Employer Cost of Compensation” (TECC) analytical framework to K-12 school personnel, the Center for Public Service (CPS) collected and validated data from five Oregon school districts (Beaverton, Hillsboro, Lake Oswego, Salem-Keizer, and Portland), along with two in Washington State (Seattle and Vancouver) and one in Idaho (Boise).

The four main categories of TECC costs – salary; employer-paid health care; retirement benefits; and the value of paid time off (PTO) – were then calculated for several different K-12 teacher “archetypes” – e.g., Entry-level teachers with a BA degree; Mid-stage teachers with an MA degree and 10 years’ experience; and Latter-stage teachers with 30 years’ experience and an MA degree with additional graduate credits.

In addition to demonstrating the feasibility of applying CPS’ TECC framework – now used for cities, counties, and special districts – to K-12 school districts, our analysis revealed key patterns and significant variations in TECC costs between districts within and outside of Oregon. The graph below summarizes TECC costs for each district for Entry, Mid-career, and Latter-stage K-12 teachers. All data come from the 2015-16 school year:

Some of the key findings seen in this graph – and additional information that can be found in the appendix – include the following:

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Overall TECC Costs While TECC costs varied little between the five Oregon districts – and with Seattle – they were roughly 20-30% higher than those in both Vancouver and Boise. For what most Oregon districts pay in overall TECC costs for two Entry teachers, Vancouver and Boise could hire almost three Entry teachers.

Salary Costs Only a small fraction of TECC cost differences for Entry-level teachers are attributable to salary levels. All eight districts had entry salary levels between $35,000 and $41,000, with the exception of Seattle, at $46,000. While salary costs differ more among Mid- and Latter-stage teachers, non-salary components still account for most of the differences between the Oregon districts and those in Washington and Idaho.

Employer Paid Health InsuranceThe single largest reason for TECC cost variances for comparable teachers involved employer-paid health insurance costs. For Oregon districts, this TECC cost component ranged from an average low of $13,569 (Hillsboro) to a high of $18,713 (Lake Oswego). Seattle’s cost averaged $10,016 per teacher; Vancouver averaged $9,360 and Boise $7,320.

Retirement CostsFor Oregon Mid-career teachers, retirement costs (including Social Security, pension obligation bond repayments1, and any PERS employee pick up) ranged from a low of $12,065 in Portland – which does not pay the 6% employee pick up for PERS – to a high of $16,473 in Salem-Keizer (which does). Seattle’s retirement costs ($12,058) were within this range, while retirement costs for Vancouver ($9,562) and Boise ($9,145) were significantly lower.

The Paid Work YearAfter subtracting for paid holidays – but including non-classroom time for in-service and professional planning – the suburban districts generally had longer paid work years. Vancouver (1,544 hours) and Salem-Keizer teachers (1,536 hours) had the most hours. The three large urban districts had the shortest: Seattle (1,471); Portland (1,441); and Boise (1,418). For a Mid-career K-12 teacher – costs ranged from a high of $71.14/hour (Portland) to a low of $51.63 (Vancouver)

Future TECC Cost TrendsA major increase in projected PERS employer rates for Oregon K-12 teachers will mean significantly higher TECC costs beginning in 2017-18. For the five Oregon districts in our study, net PERS employer rates will climb 4-6% of salary for the upcoming 2017-18 school year, and two additional hikes of 4% of payroll are currently projected by PERS for the next two biennia. 2

TECC Costs in a National ContextWhile additional research is certainly required, within the next five years it’s plausible that Oregon K-12 teacher TECC costs could be among the nation’s highest. Average salaries for Oregon K-12 teachers now rank 13th highest in the U.S., according to the most recent data from the National Education Association. Employer-paid PERS costs are already higher than in most states – and by 2021-22 are forecast to rise from about 20% to 32% of salary. (Oregon employers also pay an additional 7.65% into the Social Security/Medicare system; 6 of the 12 states with higher average salaries don’t.) Our research also shows Oregon districts’ employer-paid health care costs to be similar to Oregon state government employer-paid costs, which a 2014 Pew study found to be some of the nation’s highest.

1 All five Oregon districts sold POBs to help mitigate pension costs. To capture these retirement costs the TECC framework calculates POB principle and interest repayments for a given year as a percent of payroll.

2 If these current estimated PERS rate hikes take effect, our TECC model projects the five Oregon districts by the 2021-22 school year will see the retirement component of TECC (PERS costs and Social Security/Medicare taxes) approach or exceed 40% of payroll.

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II. Background and Methodology

In 2012, a Center for Public Service research team, led by Senior Fellow Bob Winthrop, published its first “Total Employer Cost of Compensation” report. The effort gathered data from 10 counties, 11 cities, and the state of Oregon. This initial TECC study revealed that for a representative job in local government paying a $50,000 annual salary – e.g. a police officer or an accounting clerk – full TECC costs were approximately $90,000 to $100,000.

In 2015, CPS launched a software-enabled benchmarking tool that allows subscribers to calculate TECC costs for all job titles. A job matching tool, developed in partnership with Oregon Local Government Personnel Institute (LGPI), allows users to also compare TECC costs with comparable jobs of other participating jurisdictions. Today, more than 30 cities, counties, and special districts are part of the TECC subscription network.3

The four major components of TECC costs are 1) base salaries; 2) employer paid health insurance costs; 3) retirement-related costs paid by the employer (including payments on Pension Obligation Bonds); and 4) the value of paid time off. (The TECC software tool also captures costs, which are largely not part of K-12 teacher compensation systems).

The TECC framework is not based on jurisdictions’ average salaries for a given job title, since these can vary based on the specific age/experience make-up of individual workforces. Rather, TECC uses the concept of “archetype jobs” to facilitate “apples-to-apples” comparisons. Actual salary schedules are used for specific jobs at three key milestones: Entry-level; 10-years’ seniority; and 30-years’ experience. This allows the TECC model to capture pay and benefits that are based on step increases and any “longevity pay” that may be present.4

The purpose of this study was not to determine typical or average TECC costs for K-12 schools in the three states – much less pass any judgment on the “right” level of TECC costs for a particular job like K-12 teacher. Rather, the study had two primary goals.

The first goal: assess the feasibility of applying the TECC tool to the world of K-12 public education, which contains some key differences to typical local governments.

In addition to compensating teachers based on the number of years worked – i.e., by salary schedules that include “step increases” – most K-12 teachers also receive different levels of pay based on educational credentials. So in addition to looking at base salaries at the Entry, 10-year, and 30-year level (top step including any longevity pay), as we do with other public employees, we further examined K-12 salary levels at three educational milestones within these steps: a Bachelor’s degree; a Master’s degree; and a Master’s degree at the highest level of compensable graduate school credits. While there is no uniform “career path” for every K-12 teacher, our research team decided that it would be useful to summarize much of the information in this report by comparing each district’s K-12 teacher TECC costs at three specific milestones: Entry-level (BA degree and 0 years prior experience); Mid-career (MA degree, with 10 years experience) and Latter-stage (MA degree, with maximum allowed compensable graduate credits, and 30 years’ experience).5

3 See TECC website: http://tecc.research.pdx.edu/.

4 For employer-paid health care costs, aggregate costs are calculated across all members with a given job title, then divided by the number of eligible FTE who receive such benefits.

5 In the technical appendix, readers can see all nine combinations of TECC costs based on the three levels of experience and three levels of educational credentials.

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In addition, most K-12 teachers’ paid work year is based on a 9-month school calendar, interspersed with unpaid periods (e.g., Christmas and spring breaks); a limited number of paid holiday and vacation days; and paid time not spent in the classroom.

Accordingly, we worked with district officials to ascertain the total number of paid work days for teachers. As with the TECC framework used for cities, counties and special districts, a “paid work year” is calculated by determining the total number of paid contract hours, minus paid vacation and paid holidays, but including time spent for in-service and professional development.6 After calculating total paid work hours for K-12 teachers, we then divided TECC costs – overall, and by component – by these paid working hours to determine hourly TECC costs.

The second goal of this study was to discern key patterns and differences between districts in our study with respect to overall TECC costs and key TECC components, both within Oregon and in other states, as the TECC tool is designed to include jurisdictions outside of Oregon.

We identified eight public school districts – including those in each of the three states’ largest cities – that were relatively large and who agreed to cooperate with our study. Five were in Oregon (Beaverton, Hillsboro, Lake Oswego, Portland, and Salem-Keizer). Two were in Washington State (Seattle, Vancouver). One was in Idaho (Boise).7 All data are from the 2015-16 school year.8

Oregon alone has 197 school districts; the eight districts chosen are hardly representative or typical, and should not be taken as such. The three states also vary widely in terms of key economic metrics. Five of the districts – Hillsboro, Lake Oswego, Portland, Beaverton, and Vancouver – are all within the same Standard Metropolitan Statistical Area (SMSA), where the reported 2015 per capita median personal income (CPPI) was $48,422. The other SMSA PPI medians are: Seattle ($61,021); Salem ($37,121) and Boise ($39,956).9

The study team was led by CPS Senior Fellow Bob Winthrop, with research assistance from graduate students Julia Taylor and Katelyn Wilkins. CPS Director Phil Keisling oversaw the study and prepared this report. The discussion below highlights and discusses in more detail several of the key TECC components. Additional charts and tables can be found in the technical appendix.

6 In the TECC framework, sick leave days, given the variability in how they are used or not, are not considered in calculating TECC costs or the cost of paid time off. It’s also important to note that many K-12 teachers – like other public service professionals who aren’t paid on an hourly basis and/or who are exempt from federal and state overtime rules – report they work additional hours beyond what’s required.

7 The study’s authors would like to thank the many key staff from the eight school districts that helped us collect and validate the data, whose names are listed in the acknowledgement section of the Technical Appendix that follows this report. While Idaho’s Meridian district initially agreed to participate, we were unable to obtain and validate all the necessary data in time to include them in this study. There were additional Districts which the study team gathered data and reached out, but we were unable to validate their date in time to include that information in this study.

8 During the 2015-16 study period, Oregon PERS base employer rates (collared) for K-12 schools were approximately 20% of payroll. Assuming current policy and annual earnings of 7.5%, those rates are now projected to rise to 24% by the 2017-18 school year, and to 32% by 2021-22. To the extent they’ve estimated future rates at all, officials for the relevant Washington and Idaho teacher retirement plans aren’t anticipating anything comparable.

9 https://bea.gov/newsreleases/regional/lapi/2016/xls/lapi1116msa.xlsx Since all three states also rely on significant financial support from their respective state governments, statewide per capita personal income (PPI) may also be relevant. The median PPI for Washington State residents is $53,493, 18% higher than Oregon’s $45,049. Oregon’s PPI in turn is 15% higher than Idaho’s $39,107. See U.S. Bureau of Economic Analysis at https://www.bea.gov/newsreleases/regional/spi/2017/pdf/spi0317.pdf (March 28, 2017 release).

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III. Additional Background on Key Findings

1) TECC Health Insurance costs:Our research reveals that the single biggest reason for variances in K-12 teacher TECC costs – within Oregon, and between Oregon districts and those in Washington and Idaho – involved the cost of employer-paid health insurance benefits. This TECC component cost for employers, was an average of $18,713 per teacher in Lake Oswego, $16,385 in Portland, and $13,569 in Hillsboro. This TECC component cost for the employer, was just $10,016 in Seattle, $9,360 in Vancouver and $7,320 in Boise.

The study’s scope did not allow a determination of the main reason(s) for the non-Oregon districts’ significantly lower health care costs. Potential factors include a larger employer-paid share of premium costs; less expensive health insurance costs; and differences in plan coverage levels – or some combination of all three.

The chart on the following page details each district’s TECC costs for this component.

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Employer Paid Health Care Costs: How Do Oregon K-12 Districts Stack up?

When it comes to employer-paid health insurance costs, how do Oregon’s K-12 school districts compare to their counterparts across

the U.S?

There’s tantalizing – though by no means conclusive – data (including some contained in this report) that suggest these employer paid

costs in Oregon might be some of the highest in the U.S. While future research is clearly necessary before drawing any determinative

conclusions, here’s why this could be the case.

For the 2015-16 school year, our study found that Oregon districts’ employer-paid costs ranged from an average low of $13,569 in

Hillsboro to a high of $18,074 in Beaverton. Across the 5 Oregon districts the average was $16,165 – more than double the employer-

paid cost in Boise and 60-70% higher than the costs in Vancouver ($9,360) and Seattle ($10,016).

While information about health insurance costs in both the public and private sectors is extensive, specific data relating to school

districts’ employer-paid shares of such costs is scant. One study that looked specifically at school districts’ employer-paid health

insurance costs – a 2015 report by the University of Arkansas’ Robert Castrell (District Costs for Teacher Health Insurance) – used data

from the National Compensation Survey (NCS) of the U.S. Bureau of Labor Statistics (BLS). The study extrapolated hourly data to

conclude that for 2012, the national average health insurance cost for the employers was about $8,780 per teacher.

A more comprehensive and in-depth study was published in August 2014 by the Pew Charitable Trusts and the John D and Catherine

T. MacArthur Foundation entitled: State Employee Health Plan Spending, An examination of premiums, cost drivers and policy

approaches.

As noted in the report, the study team worked with actuaries from Milliman Inc. to produce

“…A first-of-its kind analysis of the costs and characteristics of state employee health plans.

Although meaningful state-to-state comparisons are complicated by a number of factors,

including who is covered (i.e., the number, age, and health of enrollees) and differences in

health plan benefit design, this analysis offers a nationwide benchmark against which states

can be compared.”

It’s important to note that the Pew report looked at 50 state governments’ employer paid

health care costs, not those states’ school districts. That said, our own findings in this report

align closely with one of this report’s main findings: that Oregon’s public employer paid costs

are significantly higher than the national average and with neighboring states.

The Pew data shows that the average health insurance premium nationally was $959/month, of which employers paid an average of

84%, or $805 a month. For Oregon, the figures were $1,284 and 95%, for a total state employer share of $1,219/month, or about

$14,628 annually. Oregon’s monthly costs were roughly 50% above the national average. Only Alaska’s and New Hampshire’s state

governments paid a higher monthly amount, and in only 4 states did employees pay an even smaller share than 5% of these health

insurance costs. In Washington State, the employer paid amount was below the national average, at $756/month. For Idaho, the state

government paid $774/month; in California, these state government costs averaged $841/month.

The Pew study is based on data from an earlier year (2013) – and again, it focuses on state governments, not school districts. That

said, the same general pattern that Pew found among state government employers was largely replicated among the three states’

K-12 districts that we examined. How closely all K-12 public employers – and in all 50 states – parallel their state governments in this

regard is a topic that we believe deserves far more study in the future.

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2) TECC Retirement Costs:The second biggest factor underlying differences in TECC costs involve public pension retirement costs – again, both within Oregon districts and between them and those in Washington and Idaho.10

Oregon districts’ higher retirement costs are related to PERS, especially in those districts in our study – Lake Oswego and Salem-Keizer – that are contractually obligated to pay their employees’ required PERS contribution, which amounts to 6% of salary. For Mid-career (MA/10 year) K-12 teachers in Oregon, total PERS costs borne by districts ranged from $9,314 to $11,930, compared to Seattle ($8,190); Vancouver ($6,495) and Boise ($5,909).

Many Oregon K-12 school districts also have costs related to “Pension Obligation Bonds,” and the significant role these POBs play in contributing to TECC retirement costs is often overlooked.11

During the late 1990s and 2000s, more than 100 Oregon school districts – including all five in our study – sold these bonds in an effort to “buy down” their PERS employer costs. The districts then deposited these funds with PERS in special “side accounts,” with the annual investment earnings used to help pay their PERS employer obligations. POBs however, are hardly free; the principal and interest costs (typically 4-6%) must be repaid, typically over 30 years.

10 Each of the three states’ school districts also pays into the Social Security (FICA) system. at a rate of 7.65% of payroll. This is not the case for many school districts elsewhere in the U.S. For example, for the 12 states that report higher average salaries than Oregon for the most recent annual survey conducted by the National Education Association, teachers in half of them – Illinois, Massachusetts, Connecticut, California, Rhode Island, and Alaska – are not participants in this system and receive no FICA retirement benefits from their time working as a teacher. See http://www.nea.org/home/70716.htm and http://www.nctq.org/dmsView/Doing_the_Math.

11 In a typical budget summary, jurisdictions with POBs seldom include these annual principal and interest repayment costs alongside the amount of net employer PERS contributions – even though these POB repayment costs (e.g, see Portland and Lake Oswego) may be the largest component of their retirement costs.

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TECC Cost: K–12 Teachers in Certain OR, WA, ID Schools 06/12/2017 10


When PERS investments fare well – e.g., as they did with 10% or higher annual return rates in the late 1990s or during the mid 2000s tech and real estate booms– these side accounts can generate large enough returns to significantly “buy down” employers’ net PERS costs. But when PERS investment returns stagnate, or even fall – as they did during the 2009-11 market crash – the bonds’ repayment costs (expressed as a percent of payroll) can exceed their earnings. This can cause PERS employers’ “net rates” to increase even faster than those in non-POB districts.

Since POB costs are directly related to retirement obligations, they are included in calculating each district’s full retirement costs. The table and chart below show each district’s TECC retirement costs by component. TECC retirement costs by component for teachers with MA only at Entry, 10, and 30 year levels. POB costs are calculating by dividing total POB debt service for that year divided by total salaries of personnel covered by those bonds for the entire district.

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3)“Career Progression” TECC costs As noted earlier, we posited a 3-step common (though not universal) “career progression” for K-12 teachers as follows: Entry-level (Bachelor’s degree, 0 years of experience); Mid-career (Master’s degree, 10 years’ experience) and Latter-stage (Master’s degree plus additional graduate credits, and 30 years’ experience).

During the first 10 years’ of such a career progression in, teacher salaries – and overall TECC costs – “ramp up” more rapidly for Oregon K-12 teachers than for those Seattle, Vancouver, or Boise. Between the 10th and 30th year, the situation reverses, as salaries climb at a slightly steeper rate in the non-Oregon districts.

For example, for Entry-level teachers, salaries in seven of the eight districts are roughly comparable, ranging from a low of $35,059 (Vancouver) and Boise ($36,970) to highs of $39,998 (Beaverton) and $40,989 (Hillsboro). The only outlier is Seattle, with an Entry-level salary at $46,172.

By Mid-career (MA plus 10) K-12 teachers in several Oregon districts – Portland ($62,710) and Hillsboro ($63,754) – have higher salaries than Seattle teachers ($62,380). The salaries of Mid-career teachers in Boise ($52,198) and Vancouver ($49,467) now lag far behind.

Between the 10th and 30th years of service, teachers who earn additional graduate credits and reach the top step (short of a PhD) see comparatively similar rises in base salary. The two steepest differences – about 40% – between Mid-career and Latter-stage salary, based on the current salary schedules, are found in Seattle and Vancouver. The other five districts generally show about a 30% change in salary between these two milestones, with the exception of Beaverton’s 30% role.

Working Hours

Vacation Hours

Holiday Hours

Total Contract

HoursBeaverton School District 1,472 32 40 1,544 Boise Independent 1,358 23 38 1,418 Hillsboro School District 1J 1,472 16 40 1,528 Lake Oswego School District 1,458 32 48 1,538 Portland Public Schools 1,373 23 45 1,441 Salem-Keizer Public Schools 1,456 24 56 1,536 Seattle Public Schools 1,373 15 83 1,471 Vancouver School District 1,448 16 80 1,544

Annual Contract Hours for Teachers by School District

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4) TECC Costs Expressed on an Hourly BasisWhen TECC costs were translated into hourly rates, Portland’s TECC costs were significantly higher than all other districts.

For a Mid-career teacher (MA/10 years seniority), Portland’s hourly TECC costs were the highest in the study, at $71.14/hr. This compared to $67.20/hr. for a comparable Seattle teacher, and hourly TECC costs between $61.90/hr. to $66.40/hr. for the remaining Oregon districts. Boise’s hourly rate was $53.50/hr., while Vancouver’s was just $51.53/hr. For Latter-stage teachers (MA+/30 years seniority), the highest hourly TECC costs were found in Seattle ($90.66) while the lowest were in Vancouver ($67.41).

The chart and table below break out hourly TECC costs by key component, and show each district’s paid work year based on 2015-16 contracts. Working hours include classroom and professional development days.

5) Future TECC CostsIn the next five years, Oregon TECC costs for K-12 teachers will likely rise significantly – even if future K-12 salary schedules contain smaller increases. The primary driver of this will be steep projected increases in employer PERS rates.

Oregon PERS base employer rates – before any POBs are factored in – averaged approximately 20% of salary for the 2015-16 school year, according to PERS data. This base rate is scheduled to rise to 24.15% of salary in 2017-18. PERS currently projects these rates will rise about another 8% over the next two biennia, to approximately 32% of salary by 2021-22.

When combined with Social Security costs and any PERS employee pick up, this means that by 2021-22 many Oregon school districts will have TECC retirement costs close to 45% of payroll.12

For the Seattle, Vancouver, and Boise school districts, no such comparable increases are now projected. A January 2017 presentation by Washington State’s office of Program Research estimates employer rates (through 2019-21) to rise 1-2% for most of Washington’s public pension plans, including those for teachers.13 Available Idaho data suggests similarly modest increases in the near-term.14

Why the TECC approach is important for understanding K-12 education costsEarlier this year, when Governor Kate Brown proposed a “no K-12 budget cuts” budget of $8.02 billion for 2017-19, it reflected a 9% biennial increase (about 4.5% a year) compared to the $7.376 billion funding level appropriated for the 2015-17 biennium. But in March, the Oregon Association of School Business Officers (OASBO) testified to the Oregon Legislature that another $380 million – a total of $8.4 billion – was really needed to maintain “current service levels” in Oregon K-12 schools and avoid any teacher lay-offs or other service cuts.15

12 Note that for the five Oregon districts in our study, the exact costs for each will vary according to individual circumstances – e.g., which of them pay the 6% pick up, and the amount (and return rate) of Pension Obligation Bonds.

13 https://app.leg.wa.gov/CMD/Handler.ashx?MethodName=getdocumentcontent&documentId=cQ9gRzpK-9U&att=false

14 Idaho’s PERSI employer contribution rate for teachers is scheduled to rise by 1%, to about 12% of salary, in 2018-19 – and would likely stay stable (or even decline) through 2021-22 if investment returns hit their 7% target.

15 https://www.persi.idaho.gov/Documents/Newsletters/2017/5-17.pdf.

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According to the OASBO testimony, even after factoring in significant hikes in PERS rates for 2017-19, other TECC costs – specifically, for salaries and employer-paid health insurance benefits – were rising even faster than state analysts had assumed. While state officials had forecast a 2.1% rise in total salary costs, OASBO testified that the salary schedules agreed to in collective bargaining contracts were rising by about 3%. On top of that, many teachers were getting additional “step increases” for increased seniority.16

So rather than a 4.5% annual increase needed to hold schools harmless, the officials testified the figure was more like 7%. Put another way, TECC costs were rising significantly faster than state analysts had been able to track.

The point here is not to second guess the various assumptions behind competing estimates. Rather, it’s to illustrate that if K-12 TECC costs – and the interactions between key components – are not fully understood, tracked, and managed over time, even relatively robust budget increases may do little or nothing to change certain realities on the ground.

What are some of those key realities? One of the most comprehensive and widely-cited data sets on K-12 public schools comes from the National Education Association, which publishes an annual report that compares hundreds of data points across all 50 states. These reports show the following key metrics for Oregon K-12 public schools:

• The average salary for an Oregon K-12 teacher is now $60,359, which ranks Oregon 13th in the U.S, compared to a national average of $58,353.

• Students enrolled per teacher in Oregon currently stands at 20.0, up from 19.1 in 2007-08. This puts Oregon 5th highest in the U.S, compared to the national average of just 15.9.

• Oregon’s student enrollment – and teaching staff – have remained relatively flat during the last decade. K-12 public school enrollment was 578,947 in 2016, a 2% increase from the 2007-08 level of 566,067. During the same period, the number of K-12 classroom teachers (as defined by NEA) fell 3%, from 29,656 to 28,882.

• Oregon expenditures per student now stand at $12,161, compared to $9,469 in 2007-08. This represents a 28.5% increase, and puts Oregon above the national average for the first time in more than 20 years.17

While Oregon’s classrooms remain some of the nation’s largest, it’s also the case that the state’s school year ranks among the nation’s shortest.18 Such a gap means that by the time most Oregon students graduate from high school, they’ll have received the equivalent of about a year less of actual classroom instruction than their counterparts in many other states.

The TECC framework provides some insight into what might be required to make progress on one or both of these two fronts, as many advocates have long urged.

16 In contrast to many city and county governments, where 40% or even 50% of their workforces are now retirement eligible, data from the Oregon Department of Education show that for the 2016-17 school year, about 44% of Oregon K-12 teachers have less than 10 years of experience, while just 20% have 20 years or more. (These ratios are fairly similar to those for 2009-10, the last year of comparable data.) Most Oregon teachers are still eligible for salary step increases, and will be for the foreseeable future. See also http://www.oregon.gov/ode/schools-and-districts/reportcards/Documents/rptcard2016.pdf; additional data provided by Oregon Department of Education staff.

17 NEA website http://www.nea.org/home/70716.htm

18 See http://www.oregonlive.com/opinion/index.ssf/2013/08/more_days_for_oregon_students.html and this presentation at https://olis.leg.state.or.us/liz/2013I1/Downloads/CommitteeMeetingDocument/41842

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For example, just to achieve the national average in terms of classroom size, Oregon would need to add approximately 8,500 additional teachers. Just based on the 2015-16 data, showing TECC costs for an Oregon Entry-level teacher of about $70,000, this would require an additional $1.2 billion for the next biennium.19

To add 10 school days to Oregon K-12 calendars – the equivalent of 80 hours per classroom teacher – can also be calculated with the TECC framework. Assuming that average TECC costs for Oregon’s current K-12 teaching force is about $70/hr. (MA with 10 years experience), this would translate into $6,000 in additional TECC costs for each of Oregon’s 28,000 teachers, or approximately $350 million for the 2017-19 biennium.

These are very rough calculations – and costs would be even higher to maintain in future years as salaries and TECC costs rose to reflect these new and existing teachers’ career progressions.

Finally, it’s plausible – though we stress this is only a testable hypothesis, not a conclusion – that by 2021-22, TECC costs for Oregon K-12 teachers could be among the nation’s highest.

While a wealth of abundant data exists about K-12 schools and teachers, none that we’ve found attempts to gather all employer-paid costs into a single framework, across 50 states. Based on what we already know about average salaries and fast-rising PERS costs – combined with the lack of additional information about key TECC cost components in the K-12 sector – we believe further research is clearly warranted.

For example, Oregon K-12 employers also pay an additional 7.65% into the Social Security/Medicare system to supplement teacher pension benefits. Sixteen states – including 6 of the 12 with higher average salaries than Oregon – don’t do so. In addition, Oregon K-12 districts’ employer-paid health care costs seem to be similar to Oregon state government employer-paid costs, which a 2014 Pew study found to be some of the nation’s highest.

“Just how much should teachers be paid?” is ultimately a political question, of course – and one elected officials and citizens will argue for decades to come. But as the TECC approach tries to illuminate, an entirely separate (and value-free) question is also important: “Regardless of what one believes teachers should be paid, just how much do they cost public employers (and taxpayers) when all the relevant components are added together?”

As our research team discovered in doing its earlier work on cities and counties, there is surprisingly little publicly available – and validated – data about Total Employer Costs of Compensation in the public sector. While state and local government entities – including K-12 schools – conduct and publish extensive research related to salaries and benefits, these efforts typically look through the lens of the value of compensation as received by employees.

The TECC benchmarking framework provides an additional, powerful analytical tool to help public employers – and elected officials, employees, and citizens – make the most informed choices possible as they try to optimize limited public resources to provide essential public services. For example, if a given Mid-career teacher’s TECC costs were $100,000 for 2016–17, a combination of factors – a 3% “Cost of Living” (COLA) hike, a 4% “step increase” from the 10th to 11th year of service, and a 5% increase in net PERS employer costs – would mean that in the following year (2017–18), the compounding effects of these three factors alone would boost TECC costs for that teacher to almost $112,500, about a 12.5% year-over-year increase.

19 TECC costs are now higher than they were in 2017-18, and this rough estimate does not factor in any additional costs – e.g., for additional principals, supervisory, and staff, not to mention added physical space to accommodate the equivalent of roughly 8,500 additional classrooms

18

Technical Appendix

The following elements are included in this technical appendix:

Page

Acknowledgement List – School District Validation Information ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 3

This includes a listing of staff from school districts who helped validate data included in

the study.

Total Cost ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 5

This section includes tables that provide a view of Total Employer Cost of Compensation

by each job title and tenure broken out by the categories of TECC.

Hourly Cost ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 8

This section includes tables that provide a view of the hourly cost of Total Employer Cost

of Compensation by each job title and tenure broken out by the categories of TECC.

Total Cost ‐ Graph ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 11

This section includes a graph that provides a view of Total Employer Cost of Compensation

by each job title and tenure broken out by the categories of TECC.

Total Cost ‐ Component ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 17


by each job title and tenure broken out by the categories and then further broken down

by the component of each category of TECC.

Retirement Costs ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 23

This section isolates cost related to retirement and includes tables that provide the

category of Retirement broken down by the components of Retirement – Pension,

Social Security, Pension Obligation Bonds and Additional Retirement (that includes the

6% PERS pick‐up if paid by the employer).

Summary Graph ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 25


by each job title broken out by the categories but with the added categories of Entry to

10 Year Increment and 10 to 30 Year Increment. By adding the increments the reader

can get a full picture of TECC on one graph.

06/01/2017 Technical Appendix - Page 1

Page

Summary Hourly Graph ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 28

This section includes tables that provide a view of the hourly cost of Total Employer Cost

of Compensation by each job title broken out by the categories but with the added

categories of Entry to 10 Year Increment and 10 to 30 Year Increment. By adding the

increments the reader can get a full picture of the hourly cost of TECC on one graph.

Data Validation Sheets ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ 31

This section includes tables that provide a view of the raw data from which the study

team made its calculations of TECC. These validations sheets were developed by the

study team through examination of public data available from each district such as

employment contracts, salary schedules and financial reports. Once these data sheets

were assembled, they were shared with each district to ensure the study team included

the correct data.


Acknowledgement List – School District Validation Information

Below is a list of those TECC wished to recognize who assisted in gathering and providing

information for the project. Those who responded directly to the team’s requests for

information are italicized.

Oregon

o Beaverton

Don Grotting, Superintendent

Dr. Carl Mead, Deputy Superintendent

Dr. Steve Phillips, Deputy Superintendent

Claire Hertz, Chief Financial Officer

o Hillsboro

Mike Scott, Superintendent

Dayle Spitzer, Assistant Superintendent for School Performance

Travis Reiman, Assistant Superintendent of Academic Services

Adam Stewart, Chief Financial Officer

o Lake Oswego

Dr. Heather Beck, Superintendent

Dr. Joseph Morelock, Assistant Superintended for Academics and Student

Services

Stuart Ketzler, Senior Executive Director Finance and Business Services

Donna Atherton, Executive Director of Human Resources

o Portland

Bob McKean, Interim Superintendent

Yousef Awwad, Chief Financial Officer

Courtney Wilton, Interim Executive Director of Operations

Terri Burton, Benefits Director

Amanda Whalen, Chief of Staff

Ondra Matthews, Financial Operations Manager – Payroll

Le Huynh, Senior HR Analyst – Benefits

Cheryl Anselone, Financial Operations Manager – General

o Salem‐Keizer

Christy Perry, Superintendent

Michael Wolfe, Chief Operations Officer

Mary Paulson, Chief of Staff

Allison Handley, HR Staffing Specialist

Kathryn Nove, Director of Employee Relations

Debbie Mitchell, Payroll Manager

John Beight, Executive Director of Human Resources

Catherine Johnston, Management Analyst – Human Resources


Washington

o Seattle

Dr. Larry Nyland, Superintendent

JoLynn Berge, Assistant Superintendent for Business and Finance

Linda Sebring, Budget Director

o Vancouver

Steve Webb, Superintendent

Brett Blechschmidt, Chief Financial Officer

Darcy Rourk, Executive Director of Human Resources

Idaho

o Boise

Dr. Don Coberly, Superintendent

Coby Dennis, Deputy Superintendent

Nancy Landon, Budget and Finance Administrator


Tenure Category

State / Jurisdiction

OR

BeavertonSchoolDistrict

HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-KeizerPublic

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools

VancouverSchoolDistrict

ID

Boise Independent

1 - Entry 1-Salary

2-Health Insurance

3-Retirement

4-Post Employment Health

5-Other Insurance

6-PTO

Total

10 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

30 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

$67,104

$3,169

$0

$1,140

$7,488

$16,385

$38,921

$67,783

$3,530

$713

$552

$10,837

$14,085

$38,066

$69,462

$3,613

$0

$541

$9,295

$18,713

$37,300

$67,288

$2,466

$0

$594

$9,669

$13,569

$40,989

$71,300

$3,325

$0

$580

$9,333

$18,074

$39,988

$55,909

$3,476

$0

$1,224

$6,779

$9,360

$35,070

$71,025

$4,735

$0

$1,177

$8,925

$10,016

$46,172

$52,890

$2,275

$0

$528

$6,376

$7,320

$36,391

$84,627

$3,996

$0

$1,541

$10,118

$16,385

$52,587

$86,567

$4,509

$713

$751

$14,739

$14,085

$51,771

$91,839

$4,777

$0

$784

$13,478

$18,713

$54,087

$89,809

$3,291

$0

$846

$13,762

$13,569

$58,340

$90,714

$4,230

$0

$795

$12,795

$18,074

$54,820

$62,301

$3,874

$0

$1,394

$7,723

$9,360

$39,951

$74,610

$4,974

$0

$1,247

$9,456

$10,016

$48,917

$54,861

$2,360

$0

$551

$6,654

$7,320

$37,977

$91,801

$4,335

$0

$1,704

$11,233

$16,385

$58,144

$103,161

$5,373

$713

$894

$20,444

$14,085

$61,653

$102,248

$5,318

$0

$865

$17,671

$18,713

$59,680

$92,649

$3,396

$0

$846

$16,499

$13,569

$58,340

$121,637

$5,672

$0

$1,096

$21,192

$18,074

$75,603

$62,301

$3,874

$0

$1,394

$7,723

$9,360

$39,951

$74,610

$4,974

$0

$1,247

$9,456

$10,016

$48,917

$56,726

$2,440

$0

$572

$6,916

$7,320

$39,477

Total Cost - BA - Only

Sum of Annual Cost broken down by vs. Tenure and Category on page BA - Only. The view is filtered on Category and Standard Job Ti-tle Matched. The Category filter has multiple members selected. The Standard Job Title Matched filter has multiple members selected.


Tenure Category


OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-KeizerPublic

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

Boise Independent

1 - Entry 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

10 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

30 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

$76,710

$3,622

$0

$1,360

$8,930

$16,385

$46,413

$76,134

$3,965

$713

$640

$12,572

$14,085

$44,159

$75,430

$3,924

$0

$606

$10,411

$18,713

$41,777

$72,225

$2,647

$0

$649

$10,567

$13,569

$44,793

$75,784

$3,534

$0

$630

$10,133

$18,074

$43,414

$66,105

$4,110

$0

$1,496

$8,284

$9,360

$42,855

$81,206

$5,414

$0

$1,376

$10,432

$10,016

$53,968

$54,204

$2,332

$0

$543

$6,561

$7,320

$37,448

$97,607

$4,609

$0

$1,837

$12,065

$16,385

$62,710

$94,915

$4,943

$713

$839

$16,473

$14,085

$57,862

$97,803

$5,087

$0

$849

$14,593

$18,713

$58,561

$96,836

$3,549

$0

$924

$15,040

$13,569

$63,754

$96,841

$4,516

$0

$863

$13,888

$18,074

$59,501

$74,764

$4,649

$0

$1,726

$9,562

$9,360

$49,467

$92,191

$6,146

$0

$1,591

$12,058

$10,016

$62,380

$72,538

$3,120

$0

$757

$9,145

$7,320

$52,196

$106,168

$5,013

$0

$2,032

$13,397

$16,385

$69,341

$115,349

$6,008

$713

$1,018

$23,290

$14,085

$70,235

$117,747

$6,125

$0

$1,028

$20,991

$18,713

$70,891

$114,523

$4,197

$0

$1,081

$21,092

$13,569

$74,583

$130,405

$6,081

$0

$1,190

$23,001

$18,074

$82,059

$88,914

$5,528

$0

$2,103

$11,651

$9,360

$60,272

$97,093

$6,473

$0

$1,686

$12,784

$10,016

$66,134

$84,674

$3,643

$0

$898

$10,855

$7,320

$61,958

Total Cost - MA - Only



Tenure Category


OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-KeizerPublic

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

Boise Independent

1 - Entry 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

10 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

30 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

$85,115

$4,019

$0

$1,552

$10,191

$16,385

$52,968

$80,307

$4,183

$713

$684

$13,439

$14,085

$47,204

$79,406

$4,130

$0

$649

$11,154

$18,713

$44,760

$75,762

$2,777

$0

$689

$11,209

$13,569

$47,518

$75,784

$3,534

$0

$630

$10,133

$18,074

$43,414

$72,902

$4,533

$0

$1,677

$9,287

$9,360

$48,045

$85,725

$5,715

$0

$1,464

$11,101

$10,016

$57,429

$56,214

$2,418

$0

$566

$6,844

$7,320

$39,065

$108,955

$5,145

$0

$2,097

$13,768

$16,385

$71,560

$100,111

$5,214

$713

$894

$17,553

$14,085

$61,653

$101,782

$5,294

$0

$892

$15,337

$18,713

$61,546

$101,871

$3,733

$0

$981

$15,955

$13,569

$67,633

$96,841

$4,516

$0

$863

$13,888

$18,074

$59,501

$82,247

$5,114

$0

$1,926

$10,666

$9,360

$55,181

$109,423

$7,295

$0

$1,927

$14,609

$10,016

$75,576

$77,482

$3,333

$0

$815

$9,842

$7,320

$56,173

$118,747

$5,608

$0

$2,319

$15,291

$16,385

$79,145

$123,426

$6,428

$713

$1,101

$25,176

$14,085

$75,923

$124,539

$6,478

$0

$1,099

$22,446

$18,713

$75,804

$120,634

$4,421

$0

$1,147

$22,375

$13,569

$79,121

$130,405

$6,081

$0

$1,190

$23,001

$18,074

$82,059

$97,606

$6,069

$0

$2,335

$12,934

$9,360

$66,909

$124,389

$8,293

$0

$2,219

$16,824

$10,016

$87,037

$92,418

$3,976

$0

$989

$11,946

$7,320

$68,187

Total Cost - MA - Plus



Tenure Category


OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-KeizerPublic

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

Boise Independent

1 - Entry 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

10 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

30 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

$48.91

$2.31

$0.00

$0.83

$5.46

$11.94

$28.37

$46.55

$2.42

$0.49

$0.38

$7.44

$9.67

$26.14

$47.38

$2.46

$0.00

$0.37

$6.34

$12.76

$25.44

$45.71

$1.68

$0.00

$0.40

$6.57

$9.22

$27.85

$48.44

$2.26

$0.00

$0.39

$6.34

$12.28

$27.17

$38.61

$2.40

$0.00

$0.85

$4.68

$6.46

$24.22

$51.77

$3.45

$0.00

$0.86

$6.51

$7.30

$33.65

$38.98

$1.68

$0.00

$0.39

$4.70

$5.39

$26.82

$61.68

$2.91

$0.00

$1.12

$7.37

$11.94

$38.33

$59.46

$3.10

$0.49

$0.52

$10.12

$9.67

$35.56

$62.65

$3.26

$0.00

$0.54

$9.19

$12.76

$36.89

$61.01

$2.24

$0.00

$0.57

$9.35

$9.22

$39.63

$61.63

$2.87

$0.00

$0.54

$8.69

$12.28

$37.24

$43.03

$2.68

$0.00

$0.96

$5.33

$6.46

$27.59

$54.38

$3.63

$0.00

$0.91

$6.89

$7.30

$35.65

$40.43

$1.74

$0.00

$0.41

$4.90

$5.39

$27.99

$66.91

$3.16

$0.00

$1.24

$8.19

$11.94

$42.38

$70.85

$3.69

$0.49

$0.61

$14.04

$9.67

$42.34

$69.75

$3.63

$0.00

$0.59

$12.05

$12.76

$40.71

$62.94

$2.31

$0.00

$0.57

$11.21

$9.22

$39.63

$82.63

$3.85

$0.00

$0.74

$14.40

$12.28

$51.36

$43.03

$2.68

$0.00

$0.96

$5.33

$6.46

$27.59

$54.38

$3.63

$0.00

$0.91

$6.89

$7.30

$35.65

$41.80

$1.80

$0.00

$0.42

$5.10

$5.39

$29.09

Hourly Cost - BA - Only

Sum of Hourly Cost broken down by vs. Tenure and Category on page BA - Only. The view is filtered on Category and Standard Job TitleMatched. The Category filter has multiple members selected. The Standard Job Title Matched filter has multiple members selected.


Tenure Category


OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-KeizerPublic

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

Boise Independent

1 - Entry 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

10 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

30 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

$55.91

$2.64

$0.00

$0.99

$6.51

$11.94

$33.83

$52.29

$2.72

$0.49

$0.44

$8.63

$9.67

$30.33

$51.45

$2.68

$0.00

$0.41

$7.10

$12.76

$28.50

$49.07

$1.80

$0.00

$0.44

$7.18

$9.22

$30.43

$51.48

$2.40

$0.00

$0.43

$6.88

$12.28

$29.49

$45.65

$2.84

$0.00

$1.03

$5.72

$6.46

$29.60

$59.19

$3.95

$0.00

$1.00

$7.60

$7.30

$39.34

$39.94

$1.72

$0.00

$0.40

$4.83

$5.39

$27.60

$71.14

$3.36

$0.00

$1.34

$8.79

$11.94

$45.71

$65.19

$3.40

$0.49

$0.58

$11.31

$9.67

$39.74

$66.71

$3.47

$0.00

$0.58

$9.95

$12.76

$39.95

$65.79

$2.41

$0.00

$0.63

$10.22

$9.22

$43.31

$65.79

$3.07

$0.00

$0.59

$9.43

$12.28

$40.42

$51.63

$3.21

$0.00

$1.19

$6.60

$6.46

$34.16

$67.19

$4.48

$0.00

$1.16

$8.79

$7.30

$45.47

$53.45

$2.30

$0.00

$0.56

$6.74

$5.39

$38.46

$77.38

$3.65

$0.00

$1.48

$9.76

$11.94

$50.54

$79.22

$4.13

$0.49

$0.70

$16.00

$9.67

$48.24

$80.32

$4.18

$0.00

$0.70

$14.32

$12.76

$48.36

$77.80

$2.85

$0.00

$0.73

$14.33

$9.22

$50.67

$88.59

$4.13

$0.00

$0.81

$15.63

$12.28

$55.75

$61.41

$3.82

$0.00

$1.45

$8.05

$6.46

$41.62

$70.77

$4.72

$0.00

$1.23

$9.32

$7.30

$48.20

$62.40

$2.68

$0.00

$0.66

$8.00

$5.39

$45.66

Hourly Cost - MA - Only



Tenure Category


OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-KeizerPublic

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

Boise Independent

1 - Entry 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

10 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

30 - Year 1-Salary

2-Health Insurance

3-Retirement


5-Other Insurance

6-PTO

Total

$62.04

$2.93

$0.00

$1.13

$7.43

$11.94

$38.61

$55.16

$2.87

$0.49

$0.47

$9.23

$9.67

$32.42

$54.17

$2.82

$0.00

$0.44

$7.61

$12.76

$30.53

$51.47

$1.89

$0.00

$0.47

$7.62

$9.22

$32.28

$51.48

$2.40

$0.00

$0.43

$6.88

$12.28

$29.49

$50.35

$3.13

$0.00

$1.16

$6.41

$6.46

$33.18

$62.48

$4.17

$0.00

$1.07

$8.09

$7.30

$41.86

$41.43

$1.78

$0.00

$0.42

$5.04

$5.39

$28.79

$79.41

$3.75

$0.00

$1.53

$10.04

$11.94

$52.16

$68.76

$3.58

$0.49

$0.61

$12.06

$9.67

$42.34

$69.43

$3.61

$0.00

$0.61

$10.46

$12.76

$41.98

$69.21

$2.54

$0.00

$0.67

$10.84

$9.22

$45.95

$65.79

$3.07

$0.00

$0.59

$9.43

$12.28

$40.42

$56.80

$3.53

$0.00

$1.33

$7.37

$6.46

$38.11

$79.75

$5.32

$0.00

$1.40

$10.65

$7.30

$55.08

$57.10

$2.46

$0.00

$0.60

$7.25

$5.39

$41.40

$86.55

$4.09

$0.00

$1.69

$11.14

$11.94

$57.69

$84.77

$4.42

$0.49

$0.76

$17.29

$9.67

$52.15

$84.95

$4.42

$0.00

$0.75

$15.31

$12.76

$51.71

$81.95

$3.00

$0.00

$0.78

$15.20

$9.22

$53.75

$88.59

$4.13

$0.00

$0.81

$15.63

$12.28

$55.75

$67.41

$4.19

$0.00

$1.61

$8.93

$6.46

$46.21

$90.66

$6.04

$0.00

$1.62

$12.26

$7.30

$63.44

$68.10

$2.93

$0.00

$0.73

$8.80

$5.39

$50.25

Hourly Cost - MA - Plus



State / Jurisdiction / Tenure

OR

Beaverton School District Hillsboro School District 1J Lake Oswego School District Salem-Keizer Public Schools Portland Public Schools

WA

Seattle Public Schools Vancouver School District

ID

Boise Independent

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

0K

10K

20K

30K

40K

50K

60K

70K

80K

90K

100K

110K

120K

130K

140K

Ann

ual C

ost 12,

795

39,

988

75,6

03

54,

820

18,0

74

18,0

74

18,0

7421

,192

9,3

33

5,6

72

$71,

300

$90,

714

$12

1,63

7

16,4

99

13,

569

13,

569

13,

569

40,9

89

58,

340

58,

340

13,7

62

9,6

69$

67,2

88

$89,

809

$92

,649

13,4

78

18,7

13

18,7

13

18,7

13

54,

087

37,3

00

59,6

801

7,67

1

9,29

5

5,3

18

$69,

462

$91,

839

$10

2,24

8

14,0

85

14,0

85

14,0

8514,

739

10,

837

38,0

66

61,6

532

0,44

4

51,

771

5,37

3

$67

,783

$86

,567

$103

,161

16,3

85

16,3

85

16,3

85

10,

118 11

,233

52,

587

58,

144

38,

921

7,48

8$6

7,10

4

$84

,627

$91,

801

10,0

16

10,

016

10,

016

48,9

17

48,9

17

46,1

728,

925

9,4

56

9,4

56

$71

,025

$74,

610

$74,

610

35,

070

39,9

51

39,9

51

6,77

9 7,7

23

7,7

23

9,36

0 9,3

60

9,3

60

$55,

909 $62

,301

$62

,301

37,

977

39,4

77

36,3

916,

376 6,

916

7,32

0

7,3

20

7,3

20

6,65

4

$52

,890

$54

,861

$56

,726

Total Cost-Graph - BA - Only

Category

6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary

S um of Annual Cost for each Tenure broken down by on page BA - Only. Color shows details about Category. The view is filtered on Category and Standard Job Title Matched. The Category filter has multiple members selected. The Standard Job TitleMatched filter has multiple members selected.



OR


WA


ID

Boise Independent

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

0K

10K

20K

30K

40K

50K

60K

70K

80K

90K

100K

110K

120K

130K

140K

Ann

ual C

ost

13,

888

82,0

59

10,

133

18,

074

18,0

74

18,

074

43,

414

23,0

01

59,5

01

6,0

81

$75

,784

$96

,841

$130

,405

13,

569

13,

569

13,

569

10,

567

44,7

93

74,5

83

15,0

4063

,754

21,

092

$72,

225

$96

,836

$114

,523

14,

593

18,

713

18,

713

18,7

13

41,

777

10,4

11

20,9

91

58,

561 70

,891

6,1

25

$75

,430

$97

,803

$117

,747

14,0

85

14,0

85

14,0

857

0,23

5

44,1

59

16,4

73

23,2

90

12,

572

57,8

62

6,0

08

$76

,134

$94

,915

$11

5,34

9

12,

065

16,3

85

16,3

85

16,3

851

3,39

7

46,

413

62,7

10 69,

341

8,9

30$

76,7

10

$97

,60

7

$10

6,1

68

12,

058

53,

968

10,

016

10,0

16

10,0

16

62,3

80

12,7

846

6,13

4

10,

432

6,1

46

6,4

73

$81

,206

$92,

191

$97,

093

42,8

55 49,4

67 60,

272

11,6

51

9,36

0

9,3

60

9,3

60

8,28

4

9,5

62

$66,

105

$74

,764

$88

,914

10,

855

37,4

48

61,

958

52,1

969,

145

7,3

20

7,32

0

7,32

0

6,5

61$5

4,2

04

$72,

538

$84,

674

Total Cost-Graph - MA - Only

Category

6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary




OR


WA


ID

Boise Independent

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

0K

10K

20K

30K

40K

50K

60K

70K

80K

90K

100K

110K

120K

130K

140K

Ann

ual C

ost

13,

888

82,0

59

10,

133

18,

074

18,0

74

18,

074

43,

414

23,0

01

59,5

01

6,0

81

$75

,784

$96

,841

$130

,405

15,

955

22,3

75

11,2

091

3,56

9

13,5

69

13,

569

47,5

18

67,

633 79

,121

$75

,762

$10

1,87

1

$120

,634

15,3

37

22,4

46

18,

713

18,7

13

18,

713

61,5

46

44,7

6011

,154

75,8

046

,478

$79

,406

$101

,782

$12

4,53

9

14,0

85

14,0

85

14,0

85

13,4

39

17,

553

25,

176

61,6

53

75,9

23

47,

204

6,4

28

5,2

14

$80

,30

7

$10

0,1

11

$123

,426

16,3

85

16,3

85

16,3

857

9,14

5

13,

768

52,9

68

71,

560

10,1

91

15,

291

5,6

08

$85

,115

$10

8,95

5

$118

,747

14,

609

57,

429

10,0

16

10,0

16

10,0

16

75,5

76

87,

037

16,

824

11,

101

5,71

5

7,2

95

8,2

93

$85,

725

$10

9,42

3

$12

4,38

9

48,

045

66,

909

10,6

66

12,

934

55,

181

6,0

69

9,2

879,

360

9,3

60

9,3

60

$72

,902

$82

,247

$97

,60

6

39,

065

11,9

46

56,1

73

68,1

87

7,32

0

7,3

20

7,3

20

6,84

4

9,84

2

$56

,214

$77

,482

$92

,418

Total Cost-Graph - MA - Plus

Category

6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary




OR


WA


ID

Boise Independent

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

0

10

20

30

40

50

60

70

80

90

Hou

rly C

ost

12.2

8

12.

28

12.2

8

27.

17

51.3

61

4.40

37.2

4

3.8

5

8.6

92

.87

6.3

4$4

8.4

4

$61

.63

$82

.63

27.8

5

39.6

3

39.6

31

1.21

9.3

5

6.5

79

.22

9.2

2

9.2

2

$45

.71

$61

.01

$62

.94

12.

05

36.

89

12.7

6

12.7

6

12.7

6

25.

44

40.7

1

9.1

93

.26

3.6

3

6.34

$47.

38

$62

.65

$69

.75

35.

56

14.

04

26.1

4

42.

34

10.1

2

3.6

9

9.67

9.6

7

9.67

3.1

0

7.4

4$4

6.55

$59

.46

$70

.85

42.

38

28.

37

38.

33

11.

94

11.9

4

11.

948

.19

3.16

5.46

7.37

2.9

1

$48.

91

$61

.68

$66

.91

33.6

5

35.

65

35.

65

3.45

6.89

6.89

3.63

3.63

7.3

0 7.3

0

7.3

0

6.5

1$5

1.7

7

$54

.38

$54

.38

27.

59

27.

59

24.2

24.

68

5.3

3

5.3

3

6.46

6.46

6.46

$38

.61

$43

.03

$43

.03

27.9

9

29.

09

26.8

25.

39 5.3

9

5.39

4.7

0 4.9

0

5.1

0

$38.

98

$40

.43

$41

.80

Hourly Cost-Graph - BA - Only

Category

6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary

S u m of Hourly Cost for each Tenure broken down by on page BA - Only. Color shows details about Category. The view is filtered on Category and Standard Job Title Matched. The Category filter has multiple members selected. The Standard Job TitleMatched filter has multiple members selected.



OR


WA


ID

Boise Independent

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

0

10

20

30

40

50

60

70

80

90

Hou

rly C

ost

55.7

5

12.

28

12.2

8

12.

28

29.4

9

15.6

3

40.

42

6.88

3.0

7

4.1

3

9.4

3

$51

.48

$65

.79

$88.

59

14.

33

30.4

3

50.6

7

10.

2243

.31

2.8

5

7.1

89.

22

9.22

9.22

$49

.07

$65

.79

$77

.80

39.

95

12.

76

12.7

6

12.

7648

.36

28.

50

14.

32

9.9

5

2.6

8

4.1

8

3.47

7.10

$51

.45

$66

.71

$80

.32

30.

33

16.

00

39.7

4

48.2

4

11.3

1

4.13

8.6

39

.67

9.6

7

9.67

3.40

2.72

$52.

29

$65

.19

$79

.22

33.

8311

.94

11.

94

11.9

450

.54

45.7

1

3.6

5

8.7

93

.36

9.7

6

6.5

1$

55.9

1

$71

.14

$77.

38

45.

47 48.2

0

39.3

43.

95

4.48

8.7

9

7.6

07.

30

7.30

7.30

4.7

29

.32$

59.1

9

$67

.19 $7

0.77

34.1

6

29.6

0

41.6

28.

05

6.4

6

6.4

6

6.46

6.6

0

3.82

5.7

2

3.21

$45.

65

$51.

63

$61.

41

38.4

6

45.6

6

27.

60

2.6

8

5.3

9

5.3

9

5.3

9

4.8

3

8.0

0

6.74

$39

.94

$53

.45

$62

.40

Hourly Cost-Graph - MA - Only

Category

6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary




OR


WA


ID

Boise Independent

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

1 -

Ent

ry

10 -

Yea

r

30 -

Yea

r

0

10

20

30

40

50

60

70

80

90

Hou

rly C

ost

55.7

5

12.

28

12.2

8

12.

28

29.4

9

15.6

3

40.

42

6.88

3.0

7

4.1

3

9.4

3

$51

.48

$65

.79

$88.

59

45.9

5

53.7

5

32.2

8

15.2

0

10.

84

3.0

0

7.6

29.

22

9.2

2

9.22

$51

.47

$69.

21

$81.

95

41.9

810

.46

12.7

6

12.

76

12.

76

30.5

3

15.3

151

.71

2.82

4.42

3.6

1

7.6

1$5

4.1

7

$69

.43

$84.

95

52.1

517

.29

12.0

64

2.3

4

32.4

2

3.5

8

2.87

9.23

9.6

7

9.67

9.67

4.4

2

$55.

16

$68

.76

$84

.77

57.

69

52.1

610

.04

11.

14

11.9

4

11.

94

11.

94

38.

61

3.75

4.09

2.9

37

.43

$62.

04

$79

.41

$86

.55

10.

655

5.08

12.2

6

41.

86

63.4

4

8.0

94.

17

7.3

0

7.3

0

7.30

6.0

4

5.32

$62

.48

$79.

75

$90.

66

33.1

8 38.

11

46.2

14.

19

3.13

3.5

37

.37

8.9

3

6.4

6

6.4

6

6.46

6.41

$50

.35

$56

.80

$67.

41

50.

25

28.7

9

41.

407

.25

5.39

5.3

9

5.3

92

.93

8.80

5.0

4$4

1.43

$57

.10

$68

.10

Hourly Cost-Graph - MA - Plus

Category

6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary



Tenure Category Component


OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-KeizerPublic

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

Boise Independent

1 - Entry 1-Salary Annual Pay (Base)

Additional Salary

Average OT Pay

2-Health Insurance Health Insurance

Other Health

3-Retirement Pension

Social Security

6% Pickup in OR

Pension Obligation Bonds

4-PostEmployment Heal..

Retiree Medical

Medicare

5-Other Insurance Other Insurance

6-PTO PTO - Holiday

PTO - Vacation

Total

10 - Year 1-Salary Annual Pay (Base)

Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total

$0

$0

$38,921

$0

$0

$38,066

$0

$0

$37,300

$0

$0

$40,989

$0

$0

$39,988

$0

$1

$35,069

$0

$0

$46,172

$0

$0

$36,391

$0

$16,385

$0

$14,085

$0

$18,713

$0

$13,569

$0

$18,074

$0

$9,360

$0

$10,016

$0

$7,320

$4,900

$0

$2,413

$175

$3,274

$2,284

$2,360

$2,920

$3,570

$2,238

$2,313

$1,175

$3,410

$0

$2,541

$3,718

$3,143

$0

$2,479

$3,711

$0

$0

$2,174

$4,605

$0

$0

$2,863

$6,062

$0

$0

$2,256

$4,119

$564

$576

$552

$0

$541

$0

$594

$0

$580

$0

$509

$715

$669

$508

$528

$0

$0$713$0$0$0 $0$0 $0

$1,072

$2,097

$1,059

$2,471

$1,445

$2,168

$705

$1,761

$1,478

$1,847

$579

$2,897

$725

$4,010

$858

$1,417

$67,104$67,783$69,462$67,288$71,300 $55,909$71,025 $52,890

$0

$0

$52,587

$0

$0

$51,771

$0

$0

$54,087

$0

$0

$58,340

$0

$0

$54,820

$0

$1

$39,950

$0

$0

$48,917

$0

$0

$37,977

$0

$16,385

$0

$14,085

$0

$18,713

$0

$13,569

$0

$18,074

$0

$9,360

$0

$10,016

$0

$7,320

$6,621

$0

$3,260

$237

$4,452

$3,106

$3,210

$3,971

$5,176

$3,245

$3,353

$1,704

$4,854

$0

$3,617

$5,291

$4,309

$0

$3,399

$5,087

$0

$0

$2,477

$5,246

$0

$0

$3,033

$6,423

$0

$0

$2,355

$4,299

$763

$778

$751

$0

$784

$0

$846

$0

$795

$0

$579

$815

$709

$538

$551

$0

$0$713$0$0$0 $0$0 $0

$1,352

$2,645

$1,353

$3,156

$1,911

$2,866

$940

$2,351

$1,880

$2,350

$646

$3,228

$761

$4,213

$890

$1,470

$84,627$86,567$91,839$89,809$90,714 $62,301$74,610 $54,861

$0

$0

$58,144

$0

$0

$61,653

$0

$0

$59,680

$0

$0

$58,340

$0

$0

$75,603

$0

$1

$39,950

$0

$0

$48,917

$0

$0

$39,477

$0

$16,385

$0

$14,085

$0

$18,713

$0

$13,569

$0

$18,074

$0

$9,360

$0

$10,016

$0

$7,320

$7,320

$0

$3,605

$308

$5,302

$3,699

$3,822

$7,620

$5,711

$3,581

$3,700

$4,679

$4,854

$0

$3,617

$8,028

$5,942

$0

$4,687

$10,562

$0

$0

$2,477

$5,246

$0

$0

$3,033

$6,423

$0

$0

$2,448

$4,469

$843

$861

$894

$0

$865

$0

$846

$0

$1,096

$0

$579

$815

$709

$538

$572

$0

$0$713$0$0$0 $0$0 $0

$1,466

$2,869

$1,612

$3,761

$2,127

$3,191

$970

$2,425

$2,521

$3,151

$646

$3,228

$761

$4,213

$920

$1,520

$91,801$103,161$102,248$92,649$121,637 $62,301$74,610 $56,726

Total Cost-Component - BA - Only

Sum of Annual C os t broken down by vs. Tenure, Category and Component on page BA - Only. The view is filtered on Category and Standard Job TitleMatched. The Category filter has multiple members selected. The Standard Job Title Matched filter has multiple members selected.




OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-KeizerPublic

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

Boise Independent


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total

$0

$0

$46,413

$0

$0

$44,159

$0

$0

$41,777

$0

$0

$44,793

$0

$0

$43,414

$0

$810

$42,045

$0

$0

$53,968

$0

$0

$37,448

$0

$16,385

$0

$14,085

$0

$18,713

$0

$13,569

$0

$18,074

$0

$9,360

$0

$10,016

$0

$7,320

$5,843

$0

$2,878

$209

$3,798

$2,650

$2,738

$3,387

$3,998

$2,507

$2,590

$1,316

$3,727

$0

$2,777

$4,063

$3,412

$0

$2,692

$4,029

$0

$0

$2,657

$5,627

$0

$0

$3,346

$7,086

$0

$0

$2,322

$4,239

$673

$687

$640

$0

$606

$0

$649

$0

$630

$0

$621

$874

$783

$594

$543

$0

$0$713$0$0$0 $0$0 $0

$1,225

$2,397

$1,190

$2,776

$1,569

$2,354

$756

$1,891

$1,571

$1,963

$685

$3,425

$829

$4,585

$879

$1,453

$76,710$76,134$75,430$72,225$75,784 $66,105$81,206 $54,204

$0

$0

$62,710

$0

$0

$57,862

$0

$0

$58,561

$0

$0

$63,754

$0

$0

$59,501

$0

$810

$48,657

$0

$0

$62,380

$0

$0

$52,196

$0

$16,385

$0

$14,085

$0

$18,713

$0

$13,569

$0

$18,074

$0

$9,360

$0

$10,016

$0

$7,320

$7,895

$0

$3,888

$282

$4,976

$3,472

$3,587

$4,438

$5,604

$3,514

$3,631

$1,845

$5,304

$0

$3,953

$5,782

$4,677

$0

$3,689

$5,522

$0

$0

$3,067

$6,495

$0

$0

$3,868

$8,190

$0

$0

$3,236

$5,909

$909

$928

$839

$0

$849

$0

$924

$0

$863

$0

$717

$1,009

$905

$686

$757

$0

$0$713$0$0$0 $0$0 $0

$1,559

$3,050

$1,483

$3,460

$2,035

$3,052

$1,014

$2,535

$2,007

$2,509

$775

$3,874

$941

$5,205

$1,177

$1,944

$97,607$94,915$97,803$96,836$96,841 $74,764$92,191 $72,538

$0

$0

$69,341

$0

$0

$70,235

$0

$0

$70,891

$0

$0

$74,583

$0

$0

$82,059

$0

$810

$59,462

$0

$0

$66,134

$0

$0

$61,958

$0

$16,385

$0

$14,085

$0

$18,713

$0

$13,569

$0

$18,074

$0

$9,360

$0

$10,016

$0

$7,320

$8,730

$0

$4,299

$368

$6,040

$4,214

$4,355

$8,681

$6,784

$4,253

$4,395

$5,558

$6,205

$0

$4,624

$10,263

$6,450

$0

$5,088

$11,464

$0

$0

$3,737

$7,914

$0

$0

$4,100

$8,683

$0

$0

$3,841

$7,014

$1,005

$1,026

$1,018

$0

$1,028

$0

$1,081

$0

$1,190

$0

$874

$1,230

$959

$727

$898

$0

$0$713$0$0$0 $0$0 $0

$1,696

$3,318

$1,802

$4,205

$2,450

$3,675

$1,199

$2,998

$2,703

$3,378

$921

$4,607

$991

$5,482

$1,373

$2,269

$106,168$115,349$117,747$114,523$130,405 $88,914$97,093 $84,674

Total Cost-Component - MA - Only





OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-KeizerPublic

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

Boise Independent


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total

$0

$0

$52,968

$0

$0

$47,204

$0

$0

$44,760

$0

$0

$47,518

$0

$0

$43,414

$0

$810

$47,235

$0

$0

$57,429

$0

$0

$39,065

$0

$16,385

$0

$14,085

$0

$18,713

$0

$13,569

$0

$18,074

$0

$9,360

$0

$10,016

$0

$7,320

$6,669

$0

$3,284

$238

$4,060

$2,832

$2,927

$3,621

$4,284

$2,686

$2,775

$1,410

$3,953

$0

$2,946

$4,310

$3,412

$0

$2,692

$4,029

$0

$0

$2,979

$6,308

$0

$0

$3,561

$7,540

$0

$0

$2,422

$4,422

$768

$784

$684

$0

$649

$0

$689

$0

$630

$0

$697

$980

$833

$632

$566

$0

$0$713$0$0$0 $0$0 $0

$1,359

$2,660

$1,255

$2,928

$1,652

$2,478

$793

$1,983

$1,571

$1,963

$755

$3,777

$875

$4,840

$912

$1,506

$85,115$80,307$79,406$75,762$75,784 $72,902$85,725 $56,214

$0

$0

$71,560

$0

$0

$61,653

$0

$0

$61,546

$0

$0

$67,633

$0

$0

$59,501

$0

$810

$54,371

$0

$0

$75,576

$0

$0

$56,173

$0

$16,385

$0

$14,085

$0

$18,713

$0

$13,569

$0

$18,074

$0

$9,360

$0

$10,016

$0

$7,320

$9,009

$0

$4,437

$322

$5,302

$3,699

$3,822

$4,729

$5,890

$3,693

$3,816

$1,939

$5,627

$0

$4,193

$6,134

$4,677

$0

$3,689

$5,522

$0

$0

$3,421

$7,245

$0

$0

$4,686

$9,923

$0

$0

$3,483

$6,359

$1,038

$1,059

$894

$0

$892

$0

$981

$0

$863

$0

$800

$1,126

$1,096

$831

$815

$0

$0$713$0$0$0 $0$0 $0

$1,740

$3,405

$1,564

$3,650

$2,118

$3,177

$1,067

$2,667

$2,007

$2,509

$852

$4,262

$1,117

$6,178

$1,257

$2,076

$108,955$100,111$101,782$101,871$96,841 $82,247$109,423 $77,482

$0

$0

$79,145

$0

$0

$75,923

$0

$0

$75,804

$0

$0

$79,121

$0

$0

$82,059

$0

$810

$66,099

$0

$0

$87,037

$0

$0

$68,187

$0

$16,385

$0

$14,085

$0

$18,713

$0

$13,569

$0

$18,074

$0

$9,360

$0

$10,016

$0

$7,320

$9,964

$0

$4,907

$419

$6,529

$4,555

$4,707

$9,384

$7,254

$4,548

$4,700

$5,943

$6,583

$0

$4,906

$10,887

$6,450

$0

$5,088

$11,464

$0

$0

$4,148

$8,785

$0

$0

$5,396

$11,428

$0

$0

$4,228

$7,719

$1,148

$1,171

$1,101

$0

$1,099

$0

$1,147

$0

$1,190

$0

$970

$1,365

$1,262

$957

$989

$0

$0$713$0$0$0 $0$0 $0

$1,897

$3,711

$1,929

$4,500

$2,591

$3,887

$1,263

$3,158

$2,703

$3,378

$1,011

$5,057

$1,269

$7,023

$1,499

$2,477

$118,747$123,426$124,539$120,634$130,405 $97,606$124,389 $92,418

Total Cost-Component - MA - Plus





OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-Keizer Public

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

BoiseIndependent


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total

$0.00

$0.00

$28.37

$0.00

$0.00

$26.14

$0.00

$0.00

$25.44

$0.00

$0.00

$27.85

$0.00

$0.00

$27.17

$0.00

$0.00

$24.22

$0.00

$0.00

$33.65

$0.00

$0.00

$26.82

$0.00

$11.94

$0.00

$9.67

$0.00

$12.76

$0.00

$9.22

$0.00

$12.28

$0.00

$6.46

$0.00

$7.30

$0.00

$5.39

$3.57

$0.00

$1.76

$0.13

$2.25

$1.57

$1.62

$2.01

$2.43

$1.53

$1.58

$0.80

$2.32

$0.00

$1.73

$2.53

$2.14

$0.00

$1.68

$2.52

$0.00

$0.00

$1.50

$3.18

$0.00

$0.00

$2.09

$4.42

$0.00

$0.00

$1.66

$3.04

$0.41

$0.42

$0.38

$0.00

$0.37

$0.00

$0.40

$0.00

$0.39

$0.00

$0.35

$0.49

$0.49

$0.37

$0.39

$0.00

$0.00$0.49$0.00$0.00$0.00 $0.00$0.00 $0.00

$0.78

$1.53

$0.73

$1.70

$0.99

$1.48

$0.48

$1.20

$1.00

$1.25

$0.40

$2.00

$0.53

$2.92

$0.63

$1.04

$48.91$46.55$47.38$45.71$48.44 $38.61$51.77 $38.98

$0.00

$0.00

$38.33

$0.00

$0.00

$35.56

$0.00

$0.00

$36.89

$0.00

$0.00

$39.63

$0.00

$0.00

$37.24

$0.00

$0.00

$27.59

$0.00

$0.00

$35.65

$0.00

$0.00

$27.99

$0.00

$11.94

$0.00

$9.67

$0.00

$12.76

$0.00

$9.22

$0.00

$12.28

$0.00

$6.46

$0.00

$7.30

$0.00

$5.39

$4.83

$0.00

$2.38

$0.17

$3.06

$2.13

$2.20

$2.73

$3.53

$2.21

$2.29

$1.16

$3.30

$0.00

$2.46

$3.59

$2.93

$0.00

$2.31

$3.46

$0.00

$0.00

$1.71

$3.62

$0.00

$0.00

$2.21

$4.68

$0.00

$0.00

$1.74

$3.17

$0.56

$0.57

$0.52

$0.00

$0.54

$0.00

$0.57

$0.00

$0.54

$0.00

$0.40

$0.56

$0.52

$0.39

$0.41

$0.00

$0.00$0.49$0.00$0.00$0.00 $0.00$0.00 $0.00

$0.99

$1.93

$0.93

$2.17

$1.30

$1.96

$0.64

$1.60

$1.28

$1.60

$0.45

$2.23

$0.55

$3.07

$0.66

$1.08

$61.68$59.46$62.65$61.01$61.63 $43.03$54.38 $40.43

$0.00

$0.00

$42.38

$0.00

$0.00

$42.34

$0.00

$0.00

$40.71

$0.00

$0.00

$39.63

$0.00

$0.00

$51.36

$0.00

$0.00

$27.59

$0.00

$0.00

$35.65

$0.00

$0.00

$29.09

$0.00

$11.94

$0.00

$9.67

$0.00

$12.76

$0.00

$9.22

$0.00

$12.28

$0.00

$6.46

$0.00

$7.30

$0.00

$5.39

$5.34

$0.00

$2.63

$0.22

$3.64

$2.54

$2.63

$5.23

$3.90

$2.44

$2.52

$3.19

$3.30

$0.00

$2.46

$5.45

$4.04

$0.00

$3.18

$7.18

$0.00

$0.00

$1.71

$3.62

$0.00

$0.00

$2.21

$4.68

$0.00

$0.00

$1.80

$3.29

$0.61

$0.63

$0.61

$0.00

$0.59

$0.00

$0.57

$0.00

$0.74

$0.00

$0.40

$0.56

$0.52

$0.39

$0.42

$0.00

$0.00$0.49$0.00$0.00$0.00 $0.00$0.00 $0.00

$1.07

$2.09

$1.11

$2.58

$1.45

$2.18

$0.66

$1.65

$1.71

$2.14

$0.45

$2.23

$0.55

$3.07

$0.68

$1.12

$66.91$70.85$69.75$62.94$82.63 $43.03$54.38 $41.80

Hourly Cost-Component - BA - Only

Sum of Hourly Cost broken down by vs. Tenure, Category and Component on page BA - Only. The view is filtered on Category and Standard Job Title Matched. TheCategory filter has multiple members selected. The Standard Job Title Matched filter has multiple members selected.




OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-Keizer Public

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

BoiseIndependent


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total

$0.00

$0.00

$33.83

$0.00

$0.00

$30.33

$0.00

$0.00

$28.50

$0.00

$0.00

$30.43

$0.00

$0.00

$29.49

$0.00

$0.56

$29.04

$0.00

$0.00

$39.34

$0.00

$0.00

$27.60

$0.00

$11.94

$0.00

$9.67

$0.00

$12.76

$0.00

$9.22

$0.00

$12.28

$0.00

$6.46

$0.00

$7.30

$0.00

$5.39

$4.26

$0.00

$2.10

$0.15

$2.61

$1.82

$1.88

$2.33

$2.73

$1.71

$1.77

$0.90

$2.53

$0.00

$1.89

$2.76

$2.32

$0.00

$1.83

$2.74

$0.00

$0.00

$1.84

$3.89

$0.00

$0.00

$2.44

$5.16

$0.00

$0.00

$1.71

$3.12

$0.49

$0.50

$0.44

$0.00

$0.41

$0.00

$0.44

$0.00

$0.43

$0.00

$0.43

$0.60

$0.57

$0.43

$0.40

$0.00

$0.00$0.49$0.00$0.00$0.00 $0.00$0.00 $0.00

$0.89

$1.75

$0.82

$1.91

$1.07

$1.61

$0.51

$1.28

$1.07

$1.33

$0.47

$2.37

$0.60

$3.34

$0.65

$1.07

$55.91$52.29$51.45$49.07$51.48 $45.65$59.19 $39.94

$0.00

$0.00

$45.71

$0.00

$0.00

$39.74

$0.00

$0.00

$39.95

$0.00

$0.00

$43.31

$0.00

$0.00

$40.42

$0.00

$0.56

$33.60

$0.00

$0.00

$45.47

$0.00

$0.00

$38.46

$0.00

$11.94

$0.00

$9.67

$0.00

$12.76

$0.00

$9.22

$0.00

$12.28

$0.00

$6.46

$0.00

$7.30

$0.00

$5.39

$5.75

$0.00

$2.83

$0.21

$3.42

$2.38

$2.46

$3.05

$3.82

$2.40

$2.48

$1.26

$3.60

$0.00

$2.69

$3.93

$3.18

$0.00

$2.51

$3.75

$0.00

$0.00

$2.12

$4.49

$0.00

$0.00

$2.82

$5.97

$0.00

$0.00

$2.38

$4.35

$0.66

$0.68

$0.58

$0.00

$0.58

$0.00

$0.63

$0.00

$0.59

$0.00

$0.50

$0.70

$0.66

$0.50

$0.56

$0.00

$0.00$0.49$0.00$0.00$0.00 $0.00$0.00 $0.00

$1.14

$2.22

$1.02

$2.38

$1.39

$2.08

$0.69

$1.72

$1.36

$1.70

$0.54

$2.68

$0.69

$3.79

$0.87

$1.43

$71.14$65.19$66.71$65.79$65.79 $51.63$67.19 $53.45

$0.00

$0.00

$50.54

$0.00

$0.00

$48.24

$0.00

$0.00

$48.36

$0.00

$0.00

$50.67

$0.00

$0.00

$55.75

$0.00

$0.56

$41.06

$0.00

$0.00

$48.20

$0.00

$0.00

$45.66

$0.00

$11.94

$0.00

$9.67

$0.00

$12.76

$0.00

$9.22

$0.00

$12.28

$0.00

$6.46

$0.00

$7.30

$0.00

$5.39

$6.36

$0.00

$3.13

$0.27

$4.15

$2.89

$2.99

$5.96

$4.63

$2.90

$3.00

$3.79

$4.22

$0.00

$3.14

$6.97

$4.38

$0.00

$3.46

$7.79

$0.00

$0.00

$2.58

$5.47

$0.00

$0.00

$2.99

$6.33

$0.00

$0.00

$2.83

$5.17

$0.73

$0.75

$0.70

$0.00

$0.70

$0.00

$0.73

$0.00

$0.81

$0.00

$0.60

$0.85

$0.70

$0.53

$0.66

$0.00

$0.00$0.49$0.00$0.00$0.00 $0.00$0.00 $0.00

$1.24

$2.42

$1.24

$2.89

$1.67

$2.51

$0.81

$2.04

$1.84

$2.30

$0.64

$3.18

$0.72

$4.00

$1.01

$1.67

$77.38$79.22$80.32$77.80$88.59 $61.41$70.77 $62.40

Hourly Cost-Component - MA - Only





OR


HillsboroSchool

District 1J

LakeOswego

SchoolDistrict

Salem-Keizer Public

Schools

PortlandPublic

Schools

WA

SeattlePublic

Schools


ID

BoiseIndependent


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total


Additional Salary

Average OT Pay


Other Health


Social Security

6% Pickup in OR



Retiree Medical

Medicare


6-PTO PTO - Holiday

PTO - Vacation

Total

$0.00

$0.00

$38.61

$0.00

$0.00

$32.42

$0.00

$0.00

$30.53

$0.00

$0.00

$32.28

$0.00

$0.00

$29.49

$0.00

$0.56

$32.62

$0.00

$0.00

$41.86

$0.00

$0.00

$28.79

$0.00

$11.94

$0.00

$9.67

$0.00

$12.76

$0.00

$9.22

$0.00

$12.28

$0.00

$6.46

$0.00

$7.30

$0.00

$5.39

$4.86

$0.00

$2.39

$0.17

$2.79

$1.95

$2.01

$2.49

$2.92

$1.83

$1.89

$0.96

$2.69

$0.00

$2.00

$2.93

$2.32

$0.00

$1.83

$2.74

$0.00

$0.00

$2.06

$4.36

$0.00

$0.00

$2.60

$5.50

$0.00

$0.00

$1.78

$3.26

$0.56

$0.57

$0.47

$0.00

$0.44

$0.00

$0.47

$0.00

$0.43

$0.00

$0.48

$0.68

$0.61

$0.46

$0.42

$0.00

$0.00$0.49$0.00$0.00$0.00 $0.00$0.00 $0.00

$0.99

$1.94

$0.86

$2.01

$1.13

$1.69

$0.54

$1.35

$1.07

$1.33

$0.52

$2.61

$0.64

$3.53

$0.67

$1.11

$62.04$55.16$54.17$51.47$51.48 $50.35$62.48 $41.43

$0.00

$0.00

$52.16

$0.00

$0.00

$42.34

$0.00

$0.00

$41.98

$0.00

$0.00

$45.95

$0.00

$0.00

$40.42

$0.00

$0.56

$37.55

$0.00

$0.00

$55.08

$0.00

$0.00

$41.40

$0.00

$11.94

$0.00

$9.67

$0.00

$12.76

$0.00

$9.22

$0.00

$12.28

$0.00

$6.46

$0.00

$7.30

$0.00

$5.39

$6.57

$0.00

$3.23

$0.23

$3.64

$2.54

$2.63

$3.25

$4.02

$2.52

$2.60

$1.32

$3.82

$0.00

$2.85

$4.17

$3.18

$0.00

$2.51

$3.75

$0.00

$0.00

$2.36

$5.00

$0.00

$0.00

$3.42

$7.23

$0.00

$0.00

$2.57

$4.69

$0.76

$0.77

$0.61

$0.00

$0.61

$0.00

$0.67

$0.00

$0.59

$0.00

$0.55

$0.78

$0.80

$0.61

$0.60

$0.00

$0.00$0.49$0.00$0.00$0.00 $0.00$0.00 $0.00

$1.27

$2.48

$1.07

$2.51

$1.44

$2.17

$0.72

$1.81

$1.36

$1.70

$0.59

$2.94

$0.81

$4.50

$0.93

$1.53

$79.41$68.76$69.43$69.21$65.79 $56.80$79.75 $57.10

$0.00

$0.00

$57.69

$0.00

$0.00

$52.15

$0.00

$0.00

$51.71

$0.00

$0.00

$53.75

$0.00

$0.00

$55.75

$0.00

$0.56

$45.65

$0.00

$0.00

$63.44

$0.00

$0.00

$50.25

$0.00

$11.94

$0.00

$9.67

$0.00

$12.76

$0.00

$9.22

$0.00

$12.28

$0.00

$6.46

$0.00

$7.30

$0.00

$5.39

$7.26

$0.00

$3.58

$0.31

$4.48

$3.13

$3.23

$6.45

$4.95

$3.10

$3.21

$4.05

$4.47

$0.00

$3.33

$7.40

$4.38

$0.00

$3.46

$7.79

$0.00

$0.00

$2.86

$6.07

$0.00

$0.00

$3.93

$8.33

$0.00

$0.00

$3.12

$5.69

$0.84

$0.85

$0.76

$0.00

$0.75

$0.00

$0.78

$0.00

$0.81

$0.00

$0.67

$0.94

$0.92

$0.70

$0.73

$0.00

$0.00$0.49$0.00$0.00$0.00 $0.00$0.00 $0.00

$1.38

$2.70

$1.32

$3.09

$1.77

$2.65

$0.86

$2.15

$1.84

$2.30

$0.70

$3.49

$0.93

$5.12

$1.10

$1.83

$86.55$84.77$84.95$81.95$88.59 $67.41$90.66 $68.10

Hourly Cost-Component - MA - Plus



State Jurisdiction Component

Standard Job Title Matched / Tenure

BA - Only

1 - Entry 10 - Year 30 - Year

MA - Only


OR BeavertonSchool District

6% Pickup in OR

Pension


Social Security

Total

HillsboroSchool District1J

6% Pickup in OR

Pension


Social Security

Total

Lake OswegoSchool District

6% Pickup in OR

Pension


Social Security

Total

Salem-KeizerPublic Schools

6% Pickup in OR

Pension


Social Security

Total

Portland PublicSchools

6% Pickup in OR

Pension


Social Security

Total

WA Seattle PublicSchools

6% Pickup in OR

Pension


Social Security

Total

VancouverSchool District

6% Pickup in OR

Pension


Social Security

Total

ID BoiseIndependent

6% Pickup in OR

Pension


Social Security

Total

21,192

4,687

5,942

10,562

0

12,795

3,399

4,309

5,087

0

9,333

2,479

3,143

3,711

0

23,001

5,088

6,450

11,464

0

13,888

3,689

4,677

5,522

0

10,133

2,692

3,412

4,029

0

16,499

3,617

4,854

8,028

0

13,762

3,617

4,854

5,291

0

9,669

2,541

3,410

3,718

0

21,092

4,624

6,205

10,263

0

15,040

3,953

5,304

5,782

0

10,567

2,777

3,727

4,063

0

17,671

3,700

5,711

4,679

3,581

13,478

3,353

5,176

1,704

3,245

9,295

2,313

3,570

1,175

2,238

20,991

4,395

6,784

5,558

4,253

14,593

3,631

5,604

1,845

3,514

10,411

2,590

3,998

1,316

2,507

20,444

3,822

5,302

7,620

3,699

14,739

3,210

4,452

3,971

3,106

10,837

2,360

3,274

2,920

2,284

23,290

4,355

6,040

8,681

4,214

16,473

3,587

4,976

4,438

3,472

12,572

2,738

3,798

3,387

2,650

11,233

3,605

7,320

308

0

10,118

3,260

6,621

237

0

7,488

2,413

4,900

175

0

13,397

4,299

8,730

368

0

12,065

3,888

7,895

282

0

8,930

2,878

5,843

209

0

9,456

3,033

0

6,423

0

9,456

3,033

0

6,423

0

8,925

2,863

0

6,062

0

12,784

4,100

0

8,683

0

12,058

3,868

0

8,190

0

10,432

3,346

0

7,086

0

7,723

2,477

0

5,246

0

7,723

2,477

0

5,246

0

6,779

2,174

0

4,605

0

11,651

3,737

0

7,914

0

9,562

3,067

0

6,495

0

8,284

2,657

0

5,627

0

6,916

2,448

0

4,469

0

6,654

2,355

0

4,299

0

6,376

2,256

0

4,119

0

10,855

3,841

0

7,014

0

9,145

3,236

0

5,909

0

6,561

2,322

0

4,239

0

Retirement Costs

Sum of Annual Cost broken down by Standard Job Title Matched and Tenure vs. State, Jurisdiction and Component. The data is filtered on Category, which keeps 3-Retirement. The view is filtered on Standard Job Title Matched, which excludes Other and Principal.


State Jurisdiction Component

Standard Job Title Matched / Ten..

MA - Plus


OR BeavertonSchool District

6% Pickup in OR

Pension


Social Security

Total

HillsboroSchool District1J

6% Pickup in OR

Pension


Social Security

Total

Lake OswegoSchool District

6% Pickup in OR

Pension


Social Security

Total

Salem-KeizerPublic Schools

6% Pickup in OR

Pension


Social Security

Total

Portland PublicSchools

6% Pickup in OR

Pension


Social Security

Total

WA Seattle PublicSchools

6% Pickup in OR

Pension


Social Security

Total

VancouverSchool District

6% Pickup in OR

Pension


Social Security

Total

ID BoiseIndependent

6% Pickup in OR

Pension


Social Security

Total

23,001

5,088

6,450

11,464

0

13,888

3,689

4,677

5,522

0

10,133

2,692

3,412

4,029

0

22,375

4,906

6,583

10,887

0

15,955

4,193

5,627

6,134

0

11,209

2,946

3,953

4,310

0

22,446

4,700

7,254

5,943

4,548

15,337

3,816

5,890

1,939

3,693

11,154

2,775

4,284

1,410

2,686

25,176

4,707

6,529

9,384

4,555

17,553

3,822

5,302

4,729

3,699

13,439

2,927

4,060

3,621

2,832

15,291

4,907

9,964

419

0

13,768

4,437

9,009

322

0

10,191

3,284

6,669

238

0

16,824

5,396

0

11,428

0

14,609

4,686

0

9,923

0

11,101

3,561

0

7,540

0

12,934

4,148

0

8,785

0

10,666

3,421

0

7,245

0

9,287

2,979

0

6,308

0

11,946

4,228

0

7,719

0

9,842

3,483

0

6,359

0

6,844

2,422

0

4,422

0

Retirement Costs

Sum of Annual Cost broken down by Standard Job Title Matched and Tenure vs. State, Jurisdiction and Component. The data is filtered on Category, which keeps 3-Retirement. The view is filtered on Standard Job Title Matched, which excludes Other and Principal.



OR WA ID

BeavertonSchool D..

HillsboroSchool ..

LakeOsweg..

Salem-KeizerPublic Scho..

PortlandPublic ..

SeattlePublic ..

VancouverSchool Di..

BoiseIndependent

0K

10K

20K

30K

40K

50K

60K

70K

80K

90K

100K

110K

120K

130K

140K

Ann

ual C

ost

14,08516,385

10,408

22,378

13,569

39,988 40,989

30,923

17,523

10,837

18,713

38,06637,300

16,594

19,414

18,784

18,074

22,521

38,921

3,325

9,295

3,169

9,669 7,488

2,466 3,613

9,333

2,840

3,530

7,174

$12

1,6

37

$92

,649

$10

2,2

48

$10

3,1

61

$91

,801

10,016

35,070

46,172

3,585

4,735

8,925

6,779

3,476

9,360

6,392

$74

,61

0

$62,

301

36,391

6,376

7,320

$56

,726

Summary Graph - BA - OnlyCategory

8 - 10 to 30 Year Increment

7 - Entry to 10 Year Increment

6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary

Sum of Annual Cost for each Jurisdiction broken down by State on page BA - Only. Color shows details aboutCategory. The data is filtered on Tenure, which keeps 1 - Entry. The view is filtered on Standard Job TitleMatched, which has multiple members selected.



OR WA ID

BeavertonSchool D..

HillsboroSchool ..

LakeOsweg..


PortlandPublic ..

SeattlePublic ..


BoiseIndependent

0K

10K

20K

30K

40K

50K

60K

70K

80K

90K

100K

110K

120K

130K

140K

Ann

ual C

ost

14,085

16,385

13,569

44,159

17,687

21,057 20,897

10,133

10,567

18,713

44,79341,777

46,413

33,564

19,94420,434

22,374

18,074

43,414

12,572

24,611 18,781

10,411

3,965

2,647

8,930

3,534 3,9243,622

8,561

$1

30,4

05

$11

4,5

23

$11

7,7

47

$115

,34

9

$106

,16

8

10,985

42,855

53,968

10,016

10,432

14,151

8,659

4,110

9,360

5,414

8,284

4,902

$97

,09

3

$88

,914

37,448

12,136

18,334

7,320

6,561

$84

,674

Summary Graph - MA - OnlyCategory



6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary




OR WA ID

BeavertonSchool D..

HillsboroSchool ..

LakeOsweg..


PortlandPublic ..

SeattlePublic ..


BoiseIndependent

0K

10K

20K

30K

40K

50K

60K

70K

80K

90K

100K

110K

120K

130K

140K

Ann

ual C

ost

23,315

14,085

16,385

26,109

11,20913,439

13,569

47,51852,968

18,76322,757

21,057

22,376

10,133

18,713

23,840

44,760

33,564

19,804

11,154

18,074

43,41447,204

10,191

4,019

2,777

4,1834,130

3,534

9,792

$1

30,4

05

$12

0,6

34

$124

,539

$12

3,4

26

$11

8,7

47

48,045

15,359

57,429

14,966

23,697

10,016

11,101

5,715

9,346

4,533

9,287

9,360

$12

4,3

89

$97

,60

6

39,065

21,268

14,936

7,320

6,844$9

2,4

18

Summary Graph - MA - PlusCategory



6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary




OR WA ID


HillsboroSchool

District 1J

LakeOswegoSchool..

Salem-KeizerPublic

Schools

PortlandPublic

Schools

SeattlePublic

Schools


BoiseIndependent

0

10

20

30

40

50

60

70

80

90

Hou

rly C

ost

27.85

13.19

12.28

15.26 12.77

12.76

27.17 28.37

11.40

15.30 12.90

11.94

25.44 26.14

21.01

1.93

5.23

2.262.46

6.57

5.46

9.67

7.10

6.346.34

7.44

2.42

9.22

2.31

$83

$63

$7

0 $71

$67

33.65

24.22

3.45

4.68

6.46

2.407.30

2.61

4.41

6.51

$5

4

$43

26.82

5.39

4.70$4

2

Summary Hourly Graph - BA - OnlyCategory



6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary

Sum of Hourly Cost for each Jurisdiction broken down by State on page BA - Only. Color shows detailsabout Category. The data is filtered on Tenure, which keeps 1 - Entry. The view is filtered on Standard Job Title Matched, which has multiple members selected.



OR WA ID


HillsboroSchool

District 1J

LakeOswegoSchool..

Salem-KeizerPublic

Schools

PortlandPublic

Schools

SeattlePublic

Schools


BoiseIndependent

0

10

20

30

40

50

60

70

80

90

Hou

rly C

ost

12.28

29.49

14.03

15.26

15.23

12.76

30.43 30.3333.83

22.80

13.60

12.90

28.50

11.94

12.02

16.7214.31

2.68

6.88

7.188.63

9.67

2.40

1.80

7.10

6.24

2.64

2.72

9.22

6.51

$89

$78

$8

0

$79

$77

29.60

39.34

3.95

5.98

3.57

9.77

6.46

7.60

7.302.84

5.72

8.01

$71

$61

27.60

13.51

5.39

4.83

8.94

1.72

$62

Summary Hourly Graph - MA - OnlyCategory



6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary




OR WA ID


HillsboroSchool

District 1J

LakeOswegoSchool..

Salem-KeizerPublic

Schools

PortlandPublic

Schools

SeattlePublic

Schools


BoiseIndependent

0

10

20

30

40

50

60

70

80

90

Hou

rly C

ost

12.75

17.38

12.28

29.4932.28

15.26

12.76

30.53

22.80

13.6017.74

11.94

15.52

32.42

16.01

14.31

38.61

1.89

6.88

2.87

2.93

9.23

7.43

9.67

2.40

7.14

2.82

7.62

9.22

7.61

$89

$82

$8

5

$85 $

87

33.18

17.27

41.86

10.91

10.61

6.458.09

4.17

3.13

6.46

7.30

6.41

$91

$67

28.79

15.67

11.01

1.78

5.39

5.04

$68

Summary Hourly Graph - MA - PlusCategory



6-PTO

5-Other Insurance


3-Retirement

2-Health Insurance

1-Salary



BA Only MA Only High School Principal

SalarySalary - entry $39,988 $43,414 $124,711Salary - 10 Year $54,820 $59,501 $129,908Salary - 30 Year $75,603 $82,059 $129,908

RetirementSocial SecurityRegular Pension -EntryRegular Pension -10-yearRegular Pension - 30-year

PERS Employee PickupPension Obligation BondsAdditional Retirement Benefit (ER Paid) 5.00%

Health InsuranceMedical Insurance

Additional Health Insurance

Post-employment Health Insurance - Cash Outlay

Paid Time Off

Working Days 255

Working HoursNot covered in

agrement/Assume 8 hours

Holidays 10Personal or Vacation Days 29Sick Days 1212

No

54

Data Validation Sheet - Beaverton School DistrictAll Data for 2015-2016 School Year

Portland State University - Total Employer Cost of Compensation (TECC)2015-2016 School Year, School District Study

YesOPSRPOPSRP

PERS Tier 1/2

Not paid by district7.86%

193 (including 5 holidays)

42.5 hours per week, including a 30 minute duty-free lunch period

$16,800

$1,276 is additional for Life, Long-term disability, and Mileage/Cell Stipend for administrators

No cash outlay


BA OnlyMA Only (or

BA +45)MA Degree +

30High School Principal

Salary - entry $36,391 $37,448 $39,065 $92,041Salary - 10 Year $37,977 $52,196 $56,173 $100,408Salary - 30 Year $39,477 $61,958 $68,187 $101,908

Social SecurityRegular Pension -EntryRegular Pension -10-yearRegular Pension - 30-year

Pension Obligation BondsAdditional Retirement Benefit (ER Paid)

Medical Insurance

Additional Health InsurancePost-employment Health Insurance - Cash Outlay

Working Days224 (including 5

holidays)

Working Hours7.5 hours/day, incl. 40

Min duty free lunchHolidays 5Personal or Vacation Days 3

Sick DaysPage 8: 4+9 for entry

level and 5+9 for 10-year and 30-year

Page 8: 3+9 for entry level and 5+9 for 10-year and 30-year

Health Insurance$7,320

N/A

Accrued sick leave can to pay for health benefits & retirees can participate in active health insurance plan, but no cash outlay.

Paid Time Off

P. 39: 189 days (including 5 holidays)

P. 39: 7.5 hours/day, incl. 40 min. duty-free lunch (7.5*(189-5)) = 1,380

53

Employer does not contribute

Data Validation Sheet - Boise Independent School DistrictAll Data for 2015-2016 School Year


Salary

RetirementYes

* Per District advice, MA + 30 assumes no Educational stipend - $1,500 (Master Contract p. 20)* At 30 Years $1,500 logevity payment per MC p. 20* All teachers received 1.132% or $459 professional stipend, MC p. 25* Per Principal Salary Schedule - Longevity is paid to Principals. Per district, did not include education stipends or professional stipends.

PERSI - 11.32%PERSI - 11.32%PERSI - 11.32%

N/A


BA OnlyMA Only (or

BA +60)

MA Degree +45(or BA

+120)High School Principal



PERS Employee PickupPension Obligation Bonds

Additional Retirement Benefit (ER Paid)

Medical InsuranceAdditional Health InsurancePost-employment Health Insurance - Cash Outlay

Working Days261 Days (Including 13

holidays)

Working Hours 40 hours per week

Holidays 13 Days

Personal or Vacation Days20 Days Vacation, 1 Day

PersonalSick Days 12 Sick Days

Yes

Data Validation Sheet - Hillsboro Public SchoolsAll Data for 2015-2016 School Year


Salary

Retirement

OPSRPOPSRP

PERS Tier 1/2

8.32%

None

Not paid by employer


No

No

Paid Time Off

191 Days (Including 5 holidays)

40 hours per week, including a 30 minute duty-free lunch period each day

2 (1 Personal Leave).

10 Sick Days

5 Days


BA OnlyMA Only (or

BA +60)MA Degree

Plus 45High School Principal



PERS Employee PickupPension Obligation Bonds (ER Paid)


Working Days225 Days (261 Days less 10 holidays, 22 vacation

& 4 personal)

Working Hours 8 hoursHolidays 10 HolidaysPersonal or Vacation Days 26 DaysSick Days 12 Days

No

Data Validation Sheet - Lake Oswego School DistrictAll Data for 2015-2016 School Year


9.57% as a percent of salary - ($3,250,000/$33,969,690)6% (yes)

PERS Tier 1/2OPSRPOPSRP

Yes

4 Days10 Days

Salary

Retirement

Health Insurance

Paid Time Off

$18,713 per person ($10,404,155/556 FTE)

No

No

185 Days (191 Days Less 6 Holidays)

8 Hours/day (1/2 hour duty-free lunch)6 Holidays


BA OnlyMA Only (or

BA +60)MA Degree

Plus 45High School Principal



PERS Employee PickupPension Obligation BondsAdditional Retirement Benefit (ER Paid)

Medical Insurance $15,060


Working Days233 (226 working days

and 7 holidays)

Working Hours 8 hours per day

Holidays 7 days

Named Holidays

Personal or Vacation Days 3 Personal DaysSick Days 12 sick days

Health Insurance

No additional employer payment

10 sick days

Paid Time Off

192 (186 working days and 6 holidays)

7.5 hours including a 30 minute duty free lunch period

6 days

3 personal days

Yes

$16,385

MLK, President's, Memorial, July 4th, Labor, Veteran, Thanksgiving

Data Validation Sheet - Portland Public SchoolsAll Data for 2015-2016 School Year


Salary

Retirement

1.48% of Salary

OPSRPOPSRP

PERS Tier 1/Tier 2

Not Paid by District12.59%

No additional employer payment


BA OnlyMA Only (or

BA +45)MA Degree

BA +155High School Principal



PERS Employee PickupPension Obligation BondsAdditional Retirement Benefit (ER Paid)

Medical Insurance


Working Days 260 days

Working Hours 8 hours per day

Holidays 10 days

Personal or Vacation Days 163.32 hours

Sick Days 12 days

No

Data Validation Sheet - Salem Keizer Public SchoolsAll Data for 2015-2016 School Year


Salary

Retirement6.2% for FICA plus 1.45% for Medicare

OPSRPOPSRP

PERS Tier 1/2

8.59%6%

10 days


$100/month to those with high-deductible, HSA qualified plan

No

Paid Time Off

192 (7 Holidays)

40 hours per week (including 30 minute duty-free lunch period)

7 holidays8 days (including 5 days paid family illness

leave)


BA OnlyMA Only (or

BA +45)MA Degree

BA +155High School Principal



Pension Obligation BondsAdditional Retirement Benefit (ER Paid)

Medical Insurance


Working Days 260 Days

Working Hours 8 Hours Per Day

Holidays 13 Holidays

Personal or Vacation Days2 Personal plus 28

Vacation DaysSick Days 12 Sick Days

2 Days

10 Sick Days

$10,016

Paid Time Off

185 (11 Holidays)

7.5 Hours Per day (including 30 minute duty free lunch period)

11 Holidays

None

Health Insurance

No

1.1% Post Employment (Retiree Carve Out)

Washington State Teachers Retirement SystemWashington State Teachers Retirement SystemWashington State Teachers Retirement System

None

Yes

Data Validation Sheet - Seattle Public SchoolsAll Data for 2015-2016 School Year


Salary

Retirement


BA Only MA OnlyMA Degree

+45High School Principal



PERS Employee PickupPension Obligation Bonds

Additional Retirement Benefit (ER Paid)


Working Days 217

Working Hours 8 hours/day

Holidays10 (not included in the

217)Personal or Vacation Days 2Sick Days 12

6.20% for Social Security plus 1.45% for Medicare

Data Validation Sheet - Vancouver Public SchoolsAll Data for 2015-2016 School Year


Salary

* Added $810 for each teacher for 3 mandatory days( $36 per hour * 7.5 hours per day * 3 Days)Retirement

2.04% for OPEB

TRS Plans 2 or 3- contribution of 13.13% TRS Plans 2 or 3- contribution of 13.13% TRS Plans 2 or 3- contribution of 13.13%

N/ANone

No

Health Insurance$9,360None

12

Paid Time Off

180 plus 3 TRI "Mandatory" days - 183

8 Hours (7.5 hours per day plus 30 minute duty free lunch)

10 (Not included in 183 days)

2
