NJASBO ACADEMY PROGRAM

ANALYZING AND CONSTRUCTING SALARY

GUIDES

Step BA MA MA+30

1 45,425 47,725 50,025

2 46,000 48,530 50,830

3 46,575 49,335 51,520

4 47,150 50,140 52,440

5 48,070 52,900 55,430

6 50,485 54,050 56,580

7 52,555 56,005 58,305

8 54,970 57,960 60,490

9 56,488 59,938 62,238

10 58,880 62,100 64,630

11 60,400 64,285 66,815

12 62,790 66,470 68,195

13 64,988 68,664 71,059

14 67,522 70,655 73,475

15 69,725 73,057 76,782

16 73,978 77,952 82,080

Educational

Columns

Steps

STEP BA

1 45,425

575

1.3%

2 46,000

INCREMENT: THE DIFFERENCE BETWEEN TWO

CONSECUTIVE SALARY RATES ON THE

SAME SALARY COLUMN (ONE POINT IN TIME)

Increment is $46,000 - $45,425 = $575 or

$575 / $45,425 = 0.0126 or 1.3%

STEP BA

1 45,425

575

1.3%

2 46,000

Increase: difference between a

teacher’s pay one year and the next

Next Year

STEP BA

1 46,000

1,150

2.5%

2 47,150

Increase is $47,150 - $45,425 = $1,725 or

$1,725 / $45,425 = 0.0379 or 3.8%

Base Year

STEP BA

1 45,425

575

1.3%

2 46,000

DIFFERENTIAL: THE DIFFERENCE BETWEEN

TWO SALARY RATES ON ADJACENT SALARY

COLUMNS FOR THE SAME STEP (RELATES TO

INCREASED ACADEMIC PREPARATION).

MA

47,725

805

1.7%

48,530

2,3005.1%

Differential is $47,725 - $45,425 = $2,300 or

$2,300 / $45,425 = 0.0506 or 5.1%

Employee List

NAME DEGREE STEP SALARY FTE NAME DEGREE STEP SALARY FTE

ABBOTT, R. MA 14 35,328 0.5 HULL, C. BA 14 67,522 1.0

ACHESON, D. BA 1 45,425 1.0 JAY, J. BA 16 73,978 1.0

ADAMS, J. BA 15 69,725 1.0 JEFFERSON, T. MA 16 77,952 1.0

ALBRIGHT, M. BA 8 54,970 1.0 JOHNSON, C. MA+30 15 76,782 1.0

ARMSTRONG, N. MA 10 62,100 1.0 KELLOGG, F. MA 16 77,952 1.0

BACON, R. MA+30 3 51,520 1.0 KISSINGER, HA. MA+30 9 62,238 1.0

BAKER, J. BA 1 45,425 1.0 KNOX, P. BA 2 23,000 0.5

BAYARD, T. BA 2 46,000 1.0 LANSING, R. BA 16 73,978 1.0

BLACK, J. BA 6 50,485 1.0 LIVINGSTON, R. MA+30 16 82,080 1.0

BRYAN, W. BA 15 69,725 1.0 LODGE, H. MA 16 77,952 1.0

BUCHANAN, J. MA 2 48,530 1.0 MADISON, J. MA+30 16 82,080 1.0

BURKE, F. MA 14 70,654 1.0 MARCY, W. MA 3 49,335 1.0

BYNES, J. BA 16 73,978 1.0 MARSHALL, G. MA+30 8 30,245 0.5

CALHOUN, J. BA 2 23,000 0.5 MCLANE, L. BA 16 73,978 1.0

CASS, L. BA 9 56,488 1.0 MCNULTY, J MA+30 16 82,080 1.0

CHRISTOPHER, W. BA 10 58,880 1.0 MONROE, J. BA 16 73,978 1.0

CLAY, H. BA 6 50,485 1.0 MUSKIE, E. MA+30 16 82,080 1.0

CLAYTON, J. BA 1 45,425 1.0 OLNEY, R. MA 4 50,140 1.0

COLBY, B. BA 4 47,150 1.0 PICKERING, T. BA 16 73,978 1.0

DAY, W. BA 16 73,978 1.0 POWELL, C. MA 15 73,057 1.0

DULLES, J. BA 16 73,978 1.0 RANDOLPH, E. BA 13 64,988 1.0

EAGLESBURGER, L. BA 10 58,880 1.0 ROGERS, W. BA 16 73,978 1.0

EVARTS, W. BA 2 46,000 1.0 ROOT, E. MA 16 77,952 1.0

EVERETT, E. MA+30 7 58,305 1.0 RUSK, D. MA 16 77,952 1.0

FISH, H. BA 13 64,988 1.0 SEWARD, W. MA 16 38,976 0.5

FORSYTH, J. BA 16 73,978 1.0 SHEPARD, A. MA 9 59,938 1.0

FOSTER, J. MA 7 56,005 1.0 SHERMAN, J. MA+30 16 41,040 0.5

FRELINGHUYSEN BA 14 67,522 1.0 SHULTZ, G. MA 16 38,976 0.5

GLENN, J. MA 11 64,285 1.0 SMITH, R. MA 5 52,900 1.0

GRESHAM, W. MA 16 77,952 1.0 STETTINIUS, E. BA 16 73,978 1.0

GRISSOM, G. MA 10 62,100 1.0 STIMSON, H. MA+30 16 41,040 0.5

HAIG, A. BA 16 73,978 1.0 UPSHUR, A. MA 16 77,952 1.0

HELBERG, R. BA 5 48,070 1.0 VERNON, S. BA 14 67,522 1.0

HEMMEL, T. BA 16 73,978 1.0 WASHINGTON, A. MA 5 52,900 1.0

HILDEGRATEN, B. MA+30 7 58,305 1.0

Column Total 2,303,843 34.0 2,086,184 33.0

Grand Total 4,390,027 67.0

Step BA MA MA+30

1 45,425 47,725 50,025

2 46,000 48,530 50,830

3 46,575 49,335 51,520

4 47,150 50,140 52,440

5 48,070 52,900 55,430

6 50,485 54,050 56,580

7 52,555 56,005 58,305

8 54,970 57,960 60,490

9 56,488 59,938 62,238

10 58,880 62,100 64,630

11 60,400 64,285 66,815

12 62,790 66,470 68,195

13 64,988 68,664 71,059

14 67,522 70,655 73,475

15 69,725 73,057 76,782

16 73,978 77,952 82,080

BASE YEAR GUIDE (Expiring Salary Guide)

Employee List

NAME DEGREE STEP SALARY FTE NAME DEGREE STEP SALARY FTE

ABBOTT, R. MA 14 35,328 0.5 HULL, C. BA 14 67,522 1.0

ACHESON, D. BA 1 45,425 1.0 JAY, J. BA 16 73,978 1.0

ADAMS, J. BA 15 69,725 1.0 JEFFERSON, T. MA 16 77,952 1.0

ALBRIGHT, M. BA 8 54,970 1.0 JOHNSON, C. MA+30 15 76,782 1.0

ARMSTRONG, N. MA 10 62,100 1.0 KELLOGG, F. MA 16 77,952 1.0

BACON, R. MA+30 3 51,520 1.0 KISSINGER, HA. MA+30 9 62,238 1.0

BAKER, J. BA 1 45,425 1.0 KNOX, P. BA 2 23,000 0.5

BAYARD, T. BA 2 46,000 1.0 LANSING, R. BA 16 73,978 1.0

BLACK, J. BA 6 50,485 1.0 LIVINGSTON, R. MA+30 16 82,080 1.0

BRYAN, W. BA 15 69,725 1.0 LODGE, H. MA 16 77,952 1.0

BUCHANAN, J. MA 2 48,530 1.0 MADISON, J. MA+30 16 82,080 1.0

BURKE, F. MA 14 70,654 1.0 MARCY, W. MA 3 49,335 1.0

BYNES, J. BA 16 73,978 1.0 MARSHALL, G. MA+30 8 30,245 0.5

CALHOUN, J. BA 2 23,000 0.5 MCLANE, L. BA 16 73,978 1.0

CASS, L. BA 9 56,488 1.0 MCNULTY, J MA+30 16 82,080 1.0

CHRISTOPHER, W. BA 10 58,880 1.0 MONROE, J. BA 16 73,978 1.0

CLAY, H. BA 6 50,485 1.0 MUSKIE, E. MA+30 16 82,080 1.0

CLAYTON, J. BA 1 45,425 1.0 OLNEY, R. MA 4 50,140 1.0

COLBY, B. BA 4 47,150 1.0 PICKERING, T. BA 16 73,978 1.0

DAY, W. BA 16 73,978 1.0 POWELL, C. MA 15 73,057 1.0

DULLES, J. BA 16 73,978 1.0 RANDOLPH, E. BA 13 64,988 1.0

EAGLESBURGER, L. BA 10 58,880 1.0 ROGERS, W. BA 16 73,978 1.0

EVARTS, W. BA 2 46,000 1.0 ROOT, E. MA 16 77,952 1.0

EVERETT, E. MA+30 7 58,305 1.0 RUSK, D. MA 16 77,952 1.0

FISH, H. BA 13 64,988 1.0 SEWARD, W. MA 16 38,976 0.5

FORSYTH, J. BA 16 73,978 1.0 SHEPARD, A. MA 9 59,938 1.0

FOSTER, J. MA 7 56,005 1.0 SHERMAN, J. MA+30 16 41,040 0.5

FRELINGHUYSEN BA 14 67,522 1.0 SHULTZ, G. MA 16 38,976 0.5

GLENN, J. MA 11 64,285 1.0 SMITH, R. MA 5 52,900 1.0

GRESHAM, W. MA 16 77,952 1.0 STETTINIUS, E. BA 16 73,978 1.0

GRISSOM, G. MA 10 62,100 1.0 STIMSON, H. MA+30 16 41,040 0.5

HAIG, A. BA 16 73,978 1.0 UPSHUR, A. MA 16 77,952 1.0

HELBERG, R. BA 5 48,070 1.0 VERNON, S. BA 14 67,522 1.0

HEMMEL, T. BA 16 73,978 1.0 WASHINGTON, A. MA 5 52,900 1.0

HILDEGRATEN, B. MA+30 7 58,305 1.0

Column Total 2,303,843 34.0 2,086,184 33.0

Grand Total 4,390,027 67.0

DEGREE FTE STEP RATE COST

BA 3.0 1 45,425 136,275

3.0 2 46,000 138,000

0.0 3 46,575 0

1.0 4 47,150 47,150

1.0 5 48,070 48,070

2.0 6 50,485 100,970

3.0 14 67,522 202,566

2.0 15 69,725 139,450

15.0 16 73,978 1,109,670

BA TOTAL 36.0 2,281,345

3.0 14 67,522 202,566

2.0 15 69,725 139,450

15.0 16 73,978 1,109,670

BA TOTAL 36.0 2,281,345

TRUNCATED SCATTERGRAM

Degree FTE Cost

BA Total 36.0 2,281,345

MA Total 20.5 1,360,887

MA+30 Total 10.5 747,795

GRAND TOTAL 67.0 4,390,027

TRUNCATED SCATTERGRAM

• Provide to Union Early

• Stays Constant for

Remainder of

Negotiations

• Horizontal Movement

• Breakage

FREEZING THE SCATTERGRAM

• Definition - Cost the Board

will incur by advancing

everyone who is not at

maximum one step on the

guide.

• Why Calculate?

• “Inclusive of Increment”

COST OF INCREMENT

STEP BA RATE

1 45,425

2 46,000

3 46,575

4 47,150

5 48,070

14 67,522

15 69,725

16 73,978

16 73,978

FTE STEP BA RATE

3.0 1 45,425

3.0 2 46,000

0.0 3 46,575

1.0 4 47,150

2.0 13 64,988

3.0 14 67,522

2.0 15 69,725

15.0 16 73,978

Base Year Next Year

DISPLAYING INCREMENTAL ADVANCEMENT

RECOMMENDED FORMAT

STEP FTE BA RATE COST

2 3.0 x 46,000 = 138,000

3 3.0 x 46,575 = 139,725

4 0.0 x 47,150 = 0

5 1.0 x 48,070 = 48,070

16 2.0 x 73,978 = 147,956

16 15.0 x 73,978 = 1,109,670

36.0 2,319,403

20.5 1,386,729

10.5 761,649

67.0 4,467,781

STEP FTE BA

RATE

COST

1 3.0 x 45,425 = 136,275

2 3.0 x 46,000 = 138,000

3 0.0 x 46,575 = 0

4 1.0 x 47,150 = 47,150

15 2.0 x 69,725 = 139,450

16 15.0 x 73,978 = 1,109,670

TOTALS

BA 36.0 2,281,345

MA 20.5 1,360,887

MA+30 10.5 747,795

GRAND 67.0 4,390,027

Expiring Guide Incremental Advancement

CALCULATING THE COST OF INCREMENT

FTE COST

36.0 2,319,403

20.5 1,386,729

10.5 761,649

67.0 4,467,781

DEGREE FTE COST

BA 36.0 2,281,345

MA 20.5 1,360,887

MA+30 10.5 747,795

GRAND 67.0 4,390,027

Expiring Guide Expiring Guide with Common

Incremental Advancement

Total $ on Guide Including Incremental

Movement

Total $ on Expiring Guide

4,467,7814,390,027

77,754

CALCULATING THE COST OF INCREMENT

Total $ on Guide Including Incremental

Movement

Total $ on Expiring Guide

4,467,781

4,390,027

77,754

To Express the Cost of Increment as a Percentage…

77,754

4,390,027

0.0177

or

1.77%

COST OF INCREMENT AS A PERCENTAGE

DifferentialDifferentialSTEP BA Differential MA MA+30

1 45,425 2,300 47,725 2,300 50,025

575 5.1% 805 4.8% 805

1.3% 1.7% 1.6%

2 46,000 2,530 48,530 2,300 50,830

575 5.5% 805 4.7% 690

1.3% 1.7% 1.4%

3 46,575 2,760 49,335 2,185 51,520

575 5.9% 8050 4.4% 920

1.2% 1.6% 1.8%

4 47,150 2,990 50,140 2,300 52,440

6.3% 4.6%

14 67,522 3,133 70,655 2,820 73,475

2,203 4.6% 2,402 4.0% 3,306

3.3% 3.4% 4.5%

15 69,725 3,332 73,057 3,725 76,782

4,253 4.8% 4,895 5.1% 5,298

6.1% 6.7% 6.9%

16 73,978 3,974 77,952 4,128 82,080

5.4% 5.3%

Increment

STRUCTURAL ANALYSIS

Differential

STEP BA Differential MA Differential MA+30

1 45,425 2,300 47,725 2,300 50,025

575 5.1% 805 4.8% 8051.3% 1.7% 1.6%

2 46,000 2,530 48,530 2,300 50,830

15 69,725 3,332 73,057 3,725 76,782

4,253 4.8% 4,895 5.1% 5,2986.1% 6.7% 6.9%

16 73,978 3,974 77,952 4,128 82,080

5.4% 5.3%

15Average $ : 1,904Average%: 3.3%Average $

Differential: 3,360

Increments :

Number of

STRUCTURAL ANALYSIS

SUMMARY ANALYSIS OF EXPIRING GUIDE’S

BA COLUMN

1. Number of Increments:

Always one less than the number of steps.

In “our” guide 16 - 1 = 15

2. The Average Increment Expressed as a Dollar Value:

The difference between the maximum and the minimum rates

on a column divided by the number of increments.

e.g. for “our” BA column:

73,978 – 45,425 = 28,553 ÷ 15 = $1,904

Using Excel:

=RATE(# of Increments,,-Min,Max)

=RATE(15,,-45425,73978)

which provides 0.033= 3.3%

EXCEL FORMULA

The Avg. Increment Expressed as a Constant %

Movement (from the minimum rate to the maximum

rate on a column for additional years of experience):

Sum all the differentials between two adjacent columns and then divide that

sum by the number of differentials.

DIFFERENTIAL VALUES

BETWEEN

BA AND MA COUMNS

÷ NUMBER OF DIFFERENTIALS

AVERAGE DOLLAR VALUE OF DIFFERENTIALS

$53,764 / 16 = $3,360

STEP BA Differential MA Differential MA+30

1 45,425 2,300 47,725 2,300 50,025

575 5.1% 805 4.8% 805

1.3% 1.7% 1.6%2 46,000 2,530 48,530 2,300 50,830

575 5.5% 805 4.7% 690

1.3% 1.7% 1.4%3 46,575 2,760 49,335 2,185 51,520

575 5.9% 805 4.4% 920

1.2% 1.6% 1.8%4 47,150 2,600 50,140 2,300 52.440

920 6.3% 2,760 4.6% 2,990

2.0% 5.5% 5.7%5 48,070 4,830 52,900 2,530 55,430

2,415 10.0% 1,150 4.8% 1,150

5.0% 2.2% 2.1%

14 67,522 3,133 70,655 2,820 73,475

2,203 4.6% 2,402 4.0% 3,306

3.3% 3.4% 4.5%15 69,725 3,332 73,057 3,725 76,782

4,253 4.8% 4,895 5.1% 5,298

6.1% 6.7% 6.9%16 73,978 3,974 77,952 4,128 82,080

5.4% 5.3%

15 15 15Average $ : 1,904 2,015 2,137Average% : 3.3% 3.3% 3.4%Average $

Differential: 3,360 2,571

Increments :

Number of

STRUCTURAL ANALYSIS (TRUNCATED)

WHAT SHOULD SALARY POLICY DO FOR A DISTRICT?

Attract high quality staff

Retain high quality staff

Equitably reward staff

Encourage course-work

Be affordable

STEP 1: ANALYZE GUIDE STRUCTURE

STEP 2: IDENTIFY DISTRICT’S STAFFING NEEDS

BOTH PRESENT AND ANTICIPATED

STEP 3: ASSESS EXPIRING GUIDE’S ABILITY TO MEET

STAFFING NEEDS

STEP 4: ESTABLISH BARGAINING GOALS TO CHANGE

SUCCESSOR GUIDES’ STRUCTURE, AS

NEEDED

ESTABLISHING BOARD SALARY GUIDE GOALS

STEP BA Differential MA Differential MA+30

1 45,425 2,300 47,725 2,300 50,025

575 5.1% 805 4.8% 805

1.3% 1.7% 1.6%2 46,000 2,530 48,530 2,300 50,830

575 5.5% 805 4.7% 690

1.3% 1.7% 1.4%3 46,575 2,760 49,335 2,185 51,520

575 5.9% 805 4.4% 920

1.2% 1.6% 1.8%4 47,150 2,600 50,140 2,300 52.440

920 6.3% 2,760 4.6% 2,990

2.0% 5.5% 5.7%5 48,070 4,830 52,900 2,530 55,430

2,415 10.0% 1,150 4.8% 1,150

5.0% 2.2% 2.1%

14 67,522 3,133 70,655 2,820 73,475

2,203 4.6% 2,402 4.0% 3,306

3.3% 3.4% 4.5%15 69,725 3,332 73,057 3,725 76,782

4,253 4.8% 4,895 5.1% 5,298

6.1% 6.7% 6.9%16 73,978 3,974 77,952 4,128 82,080

5.4% 5.3%

15 15 15Average $ : 1,904 2,015 2,137Average% : 3.3% 3.3% 3.4%Average $

Differential: 3,360 2,571

Increments :

Number of

STRUCTURAL ANALYSIS (TRUNCATED)

Minimum/Starting Salaries

Junior Staff Steps

Number of Columns

Size of Differentials

Total Cost and

Cost of Increment

Size of Raises

HOW MIGHT A SALARY GUIDE AFFECT THESE GOALS?

Attract high quality staff

Retain high quality staff

Equitably reward staff

Encourage course-work

Be affordable

Minimums are low – problem attracting teachers?

The district does not have a high turnover (Typically, staff

are not leaving for higher paid jobs)

District’s professional development goal is being met

Two Balloon increments - between Steps 5 and 6

- between Steps 15 and 16

STEP 3: ASSESS EXPIRING GUIDE’S ABILITY TO ADDRESS DISTRICT’S STAFFING NEEDS

BALLOON FROM STEPS 15 TO 16

Total Cost of increment for expiring guide is 4,467,781 - 4,390,027 = 77,754

Cost of increment for 4.0 FTE from 15 to16 is 307,988 - 289,289 = 18,699

FTE STEP RATE COST STEP RATE COST

BA 2.0 15 69,725 139,450 16 73,978 147,956

15.0 16 73,978 1,109,670 16 73,978 1,109,670

subtotal 36.0 2,281,345 2,319,403

MA 1.0 15 73,057 73,057 16 77,952 77,952

8.0 16 77,952 623,616 16 77,952 623,616

subtotal 20.5 1,360,887 1,386,729

MA+30 1.0 15 76,782 76,782 16 82,080 82,080

5.0 16 82,080 410,400 16 82,080 410,400

subtotal 10.5 747,795 761,649

TOTALS:

step 15 4.0 289,289 307,988

step 16 28.0 2,143,686 2,143,686

all steps 67.0 4,390,027 4,467,781

"OUR" EXPIRING GUIDE

"OUR" EXPIRING

GUIDE WITH "COMMON"

INCREMENTAL ADVANCEMENT

Total Cost of increment for expiring guide

4,467,781 - 4,390,027 = 77,754

Cost of 4 FTE going from steps 15 to16

307,988 - 289,289 = 18,699

24.0% of the cost of increment will go

to 4 people

EFFECTS OF BALLOON STEP

This past year 3.0 came through balloon

The settlement rate was 4.5%

(inclusive of increment)

EFFECTS OF BALLOON STEP

Those 3 individuals received raises from

10.4% to 12.6%

4% of the total teaching staff received 14%

of the settlement money

1) Ability to Attract:

Minimum/Starting Salaries

2) Ability to Retain:

Junior Staff Steps

3) Ability to Reward Equitably:

Size of Raises

4) Professional Development:

Number of Columns & Size

of Differentials

5) Ability to Afford:

Costs: Total & Increment

Competitive Starting Salary

$47,000 is relatively low

STEP 4: ESTABLISHING GOALS

Maintain existing healthy increments

a) Eliminate or Reduce Balloons

b) Distribute Increases Equitably

c) Even Out Increment Pattern

Maintain Number of Columns &

Approximate Differential Values

a) Correct Cost Based on Settlement

Rate

b) Manageable Cost of Increment

Upon Expiration

1) MAINTAIN COMPETITIVE MINIMUM SALARIES ($47,000 is

competitive)

2) MAINTAIN EXISTING HEALTHY JUNIOR INCREMENTS

3) ELIMINATION OR REDUCTION OF BALLOONS

4) RELATIVELY EQUITABLE DISTRIBUTION OF INCREASES AND

INCREMENTS

5) EVEN OUT INCREMENT PATTERN (to assure retention in future)

6) MAINTAIN NUMBER OF COLUMNS & DIFFERENTIAL VALUES

7) CORRECT COSTS BASED ON SETTLEMENT RATE

8) MANAGEABLE COST OF INCREMENT UPON EXPIRATION

NEGOTIATIONS SALARY GUIDE GOALS

UNDERSTANDING UNION PROPOSED GUIDES

Union Proposed Guides Year 1 Year 2

Step BA MA MA+30 Step BA MA MA+30

1 45,819 47,805 50,105 1 46,430 47,979 50,279

2 45,919 48,610 50,910 2 46,530 48,784 51,084

3 46,491 49,415 51,600 3 46,630 49,589 51,774

4 47,116 50,220 52,520 4 47,200 50,394 52,694

5 47,791 52,980 55,510 5 47,875 53,154 55,684

6 48,711 54,130 56,660 6 48,650 54,304 56,834

7 51,126 56,085 58,385 7 49,570 56,259 58,559

8 53,446 58,040 60,570 8 51,985 58,214 60,744

9 55,876 60,018 62,318 9 54,555 60,192 62,492

10 57,635 62,180 64,710 10 57,000 62,354 64,884

11 60,494 64,365 66,895 11 59,000 64,539 67,069

12 61,591 66,550 68,275 12 62,325 66,724 68,449

13 63,937 68,744 71,139 13 63,000 68,918 71,313

14 67,385 70,734 73,555 14 65,302 70,908 73,729

15 71,352 73,137 76,862 15 70,000 73,311 77,036

16 74,569 78,032 82,160 16 75,400 78,206 82,334

Analyzing Proposed Guides

* STRUCTURAL ANALYSIS

* COST ANALYSIS

* ANALYSIS OF COST OF INCREMENTS UPON EXPIRATION

* ANALYSIS OF DISTRIBUTION OF NEW

DOLLARS

Step BA MA MA+30

1 45,425 2,300 47,725 2,300 50,025575 5.1% 805 4.8% 805

1.3% 1.7% 1.6%

2 46,000 2,530 48,530 2,300 50,830575 5.5% 805 4.7% 6901.3% 1.7% 1.4%

3 46,575 2,760 49,335 2,185 51,520

575 5.9% 805 4.4% 9201.2% 1.6% 1.8%

4 47,150 2,990 50,140 2,300 52,440

920 6.3% 2,760 4.6% 2,9902.0% 5.5% 5.7%

5 48,070 4,830 52,900 2,530 55,430

2,415 10.0% 1,150 4.8% 1,1505.0% 2.2% 2.1%

6 50,485 3,565 54,050 2,530 56,580

2,070 7.1% 1,955 4.7% 1,7254.1% 3.6% 3.0%

7 52,555 3,450 56,005 2,300 58,305

2,415 6.6% 1,955 4.1% 2,1854.6% 3.5% 3.7%

8 54,970 2,990 57,960 2,530 60,490

1,518 5.4% 1,978 4.4% 1,7482.8% 3.4% 2.9%

9 56,488 3,450 59,938 2,300 62,238

2,392 6.1% 2,162 3.8% 2,3924.2% 3.6% 3.8%

10 58,880 3,220 62,100 2,530 64,630

1,520 5.5% 2,185 4.1% 2,1852.6% 3.5% 3.4%

11 60,400 3,885 64,285 2,530 66,815

2,390 6.4% 2,185 3.9% 1,3804.0% 3.4% 2.1%

12 62,790 3,680 66,470 1,725 68,195

2,198 5.9% 2,194 2.6% 2,8643.5% 3.3% 4.2%

13 64,988 3,676 68,664 2,396 71,059

2,535 5.7% 1,991 3.5% 2,4163.9% 2.9% 3.4%

14 67,522 3,133 70,655 2,820 73,475

2,203 4.6% 2,402 4.0% 3,3063.3% 3.4% 4.5%

15 69,725 3,332 73,057 3,725 76,782

4,253 4.8% 4,895 5.1% 5,2986.1% 6.7% 6.9%

16 73,978 3,974 77,952 4,128 82,080

5.4% 5.3%Increments

Number: 15 15 15Average $: $1,904 $2,015 $2,137

Average %: 3.3% 3.3% 3.4%

STRUCTURAL ANALYSIS OF "OUR" EXPIRED GUIDE

Step BA MA MA+30

1 46,430 1,549 47,979 2,300 50,279100 3.3% 805 4.8% 8050.2% 1.7% 1.6%

2 46,530 2,254 48,784 2,300 51,084

100 4.8% 805 4.7% 6900.2% 1.7% 1.4%

3 46,630 2,959 49,589 2,185 51,774

570 6.3% 805 4.4% 9201.2% 1.6% 1.8%

4 47,200 3,194 50,394 2,300 52,694

675 6.8% 2,760 4.6% 2,9901.4% 5.5% 5.7%

5 47,875 5,279 53,154 2,530 55,684

775 11.0% 1,150 4.8% 1,1501.6% 2.2% 2.1%

6 48,650 5,654 54,304 2,530 56,834

920 11.6% 1,955 4.7% 1,7251.9% 3.6% 3.0%

7 49,570 6,689 56,259 2,300 58,559

2,415 13.5% 1,955 4.1% 2,1854.9% 3.5% 3.7%

8 51,985 6,229 58,214 2,530 60,744

2,570 12.0% 1,978 4.3% 1,7484.9% 3.4% 2.9%

9 54,555 5,637 60,192 2,300 62,492

2,445 10.3% 2,162 3.8% 2,3924.5% 3.6% 3.8%

10 57,000 5,354 62,354 2,530 64,884

2,000 9.4% 2,185 4.1% 2,1853.5% 3.5% 3.4%

11 59,000 5,539 64,539 2,530 67,069

3,325 9.4% 2,185 3.9% 1,3805.6% 3.4% 2.1%

12 62,325 4,399 66,724 1,725 68,449

675 7.1% 2,194 2.6% 2,8641.1% 3.3% 4.2%

13 63,000 5,918 68,918 2,395 71,313

2,302 9.4% 1,990 3.5% 2,4163.7% 2.9% 3.4%

14 65,302 5,606 70,908 2,821 73,729

4,698 8.6% 2,403 4.0% 3,3077.2% 3.4% 4.5%

15 70,000 3,311 73,311 3,725 77,036

5,400 4.7% 4,895 5.1% 5,2987.7% 6.7% 6.9%

16 75,400 2,806 78,206 4,128 82,334

3.7% 5.3%Increments

Number: 15 15 15

Average $: $1,931 $2,015 $2,137

Average %: 3.3% 3.3% 3.3%

Average Differential: $4,523 $2,571

STRUCTURAL ANALYSIS OF UNION'S PROPOSED GUIDE - YEAR 2

COMPARING CERTAIN ASPECTS OF

STRUCTURAL ANALYSIS: BA COLUMN

Expiring

Guide

Union's

Year 2 Guide Change

SALARIES

Minimums: 45,425 46,430 1005

Maximum: 73,978 75,400 1422

INCREMENTS

Numbers: 15 15 0

Average $: 1,904 1,931 27

Average % 3.3 3.3 0

Largest $: 4,253 5,400 1147

Largest %: 6.1 7.7 1.6

Smallest $: 575 100 -475

Smallest %: 1.2 0.2 -1.0

DISPLAYING ADVANCEMENT ON THE GUIDE

Expiring Guide Year 1 Year 2

FTE Step BA Rate Step BA Rate Step BA Rate

1 46,430

1 45,819 ------> 2 46,530

3.0 1 45,425 ------> 2 45,919 ------> 3 46,630

3.0 2 46,000 ------> 3 46,491 ------> 4 47,200

0.0 3 46,575 ------> 4 47,116 ------> 5 47,875

1.0 4 47,150 ------> 5 47,791 ------> 6 48,650

1.0 5 48,070 ------> 6 48,711 ------> 7 49,570

2.0 13 64,988 ------> 14 67,385 ------> 15 70,000

3.0 14 67,522 ------> 15 71,352 ------> 16 75,400

2.0 15 69,725 ------> 16 74,569 ------> 16 75,400

15.0 16 73,978 ------> 16 74,569 ------> 16 75,400

Cost of Union Proposed Guides (BA Column Only)

YEAR 1 YEAR 2

FTE Step Rate Cost Step Rate Cost

1 46,430

1 45,819 2 46,530

3.0 2 45,919 137,756 3 46,630 139,890

3.0 3 46,491 139,473 4 47,200 141,600

0.0 4 47,116 0 5 47,875 0

1.0 5 47,791 47,791 6 48,650 48,650

1.0 6 48,711 48,711 7 49,570 49,570

2.0 7 51,126 102,252 8 51,985 103,970

0.0 8 53,446 0 9 54,555 0

1.0 9 55,876 55,876 10 57,000 57,000

1.0 10 57,635 57,635 11 59,000 59,000

2.0 11 60,494 120,987 12 62,325 124,650

0.0 12 61,591 0 13 63,000 0

0.0 13 63,937 0 14 65,302 0

2.0 14 67,385 134,770 15 70,000 140,000

3.0 15 71,352 214,056 16 75,400 226,200

2.0 16 74,569 149,138 16 75,400 150,800

15.0 16 74,569 1,118,535 16 75,400 1,131,000

36.0 2,326,980 2,372,330

Cost of Union Proposed Guides (BA Column Only)

YEAR 1 YEAR 2

FTE Step Rate Cost Step Rate Cost

1 46,430

1 45,819 2 46,530

3.0 2 45,919 137,756 3 46,630 139,890

3.0 3 46,491 139,473 4 47,200 141,600

0.0 4 47,116 0 5 47,875 0

1.0 5 47,791 47,791 6 48,650 48,650

1.0 6 48,711 48,711 7 49,570 49,570

2.0 7 51,126 102,252 8 51,985 103,970

0.0 8 53,446 0 9 54,555 0

1.0 9 55,876 55,876 10 57,000 57,000

1.0 10 57,635 57,635 11 59,000 59,000

2.0 11 60,494 120,987 12 62,325 124,650

0.0 12 61,591 0 13 63,000 0

0.0 13 63,937 0 14 65,302 0

2.0 14 67,385 134,770 15 70,000 140,000

3.0 15 71,352 214,056 16 75,400 226,200

2.0 16 74,569 149,138 16 75,400 150,800

15.0 16 74,569 1,118,535 16 75,400 1,131,000

36.0 2,326,980 2,372,330

Cost of Union Proposed Guides (BA Column Only)

YEAR 1 YEAR 2

FTE Step Rate Cost Step Rate Cost

1 46,430

1 45,819 2 46,530

3.0 2 45,919 137,756 3 46,630 139,890

3.0 3 46,491 139,473 4 47,200 141,600

0.0 4 47,116 0 5 47,875 0

1.0 5 47,791 47,791 6 48,650 48,650

1.0 6 48,711 48,711 7 49,570 49,570

2.0 7 51,126 102,252 8 51,985 103,970

0.0 8 53,446 0 9 54,555 0

1.0 9 55,876 55,876 10 57,000 57,000

1.0 10 57,635 57,635 11 59,000 59,000

2.0 11 60,494 120,987 12 62,325 124,650

0.0 12 61,591 0 13 63,000 0

0.0 13 63,937 0 14 65,302 0

2.0 14 67,385 134,770 15 70,000 140,000

3.0 15 71,352 214,056 16 75,400 226,200

2.0 16 74,569 149,138 16 75,400 150,800

15.0 16 74,569 1,118,535 16 75,400 1,131,000

36.0 2,326,980 2,372,330

Cost of Union Proposed Guides (BA Column Only)

YEAR 1 YEAR 2

FTE Step Rate Cost Step Rate Cost

1 46,430

1 45,819 2 46,530

3.0 2 45,919 137,756 3 46,630 139,890

3.0 3 46,491 139,473 4 47,200 141,600

0.0 4 47,116 0 5 47,875 0

1.0 5 47,791 47,791 6 48,650 48,650

1.0 6 48,711 48,711 7 49,570 49,570

2.0 7 51,126 102,252 8 51,985 103,970

0.0 8 53,446 0 9 54,555 0

1.0 9 55,876 55,876 10 57,000 57,000

1.0 10 57,635 57,635 11 59,000 59,000

2.0 11 60,494 120,987 12 62,325 124,650

0.0 12 61,591 0 13 63,000 0

0.0 13 63,937 0 14 65,302 0

2.0 14 67,385 134,770 15 70,000 140,000

3.0 15 71,352 214,056 16 75,400 226,200

2.0 16 74,569 149,138 16 75,400 150,800

15.0 16 74,569 1,118,535 16 75,400 1,131,000

36.0 2,326,980 2,372,330

Cost of Expiring Guide and Union's Proposed Guides

Union's Proposed Union's Proposed

Expiring Guide Guide for Year 1 Guide for Year 2

FTE Cost FTE Cost FTE Cost

BA: 36.0 2,281,345 36.0 2,326,982 36.0 2,372,330

MA: 20.5 1,360,887 20.5 1,388,361 20.5 1,418,631

MA+30: 10.5 747,795 10.5 762,485 10.5 774,184

Totals: 67.0 4,390,027 67.0 4,477,828 67.0 4,565,145

Year 1 Increase: 2.0% X 1.02 Less target: - 4,477,828 Less target: - 4,565,145

Year 1 Target Cost: 4,477,828

Difference: 0 Difference: 0

Year 2 Increase: 1.95% X 1.0195

Year 2 Target Cost: 4,565,145

Cost of Increments Upon Expiration of Union Proposal

Cost of Union's Proposed Guide

Union's Proposed for Year 2 with Incremental

Guide for Year 2 Advancement for the Ensuing Year

FTE Cost FTE Cost

BA: 36.0 2,372,330 36.0 2,402,015

MA: 20.5 1,418,638 20.5 1,439,129

MA+30: 10.5 774,184 10.5 782,589

Totals: 67.0 4,565,152 67.0 4,623,733

Cost of Year 2 Guide: - 4,565,152

Cost of Increments $: 58,581

Cost of Increments %: 1.3%

(58,588 / 4,565,145)

Assessing Distribution of the Increases (BA COLUMN ONLY)

Union's Proposed Cumulative 2-Year

Expiring Guide Year 2 Guide Increase / FTE *

Step BA Rate Step BA Rate $ %

1 46,430

2 46,530

1 45,425 ---> 3 46,630 ---> 1,205 2.7%

2 46,000 4 47,200 1,200 2.6%

3 46,575 5 47,875 1,300 2.8%

4 47,150 6 48,650 1,500 3.2%

5 48,070 7 49,570 1,500 3.1%

6 50,485 8 51,985 1,500 3.0%

7 52,555 9 54,555 2,000 3.8%

8 54,970 10 57,000 2,030 3.7%

9 56,488 11 59,000 2,512 4.4%

10 58,880 12 62,325 3,445 5.9%

11 60,400 13 63,000 2,600 4.3%

12 62,790 14 65,302 2,512 4.0%

13 64,988 15 70,000 5,012 7.7%

14 67,522 16 75,400 7,878 11.7%

15 69,725 16 75,400 5,675 8.1%

16 73,978 16 75,400 1,422 1.9%

EXERCISE: Complete the analysis of distribution for the BA column.

Expiring Union's Proposed Union's Proposed Cumulative

FTE Guide Guide for Year 1 Guide for Year 2 Increase

Step Rate Step Rate Increase Per FTE Step Rate Increase Per FTE Per FTE

BA 1 46,430

1 45,819 2 46,530 711 1.6%

3.0 1 45,425 2 45,919 494 1.1% 3 46,630 711 1.5% 1,205 2.7%

3.0 2 46,000 3 46,491 491 1.1% 4 47,200 709 1.5% 1,200 2.6%

3 46,575 4 47,116 541 1.2% 5 47,875 759 1.6% 1,300 2.8%

1.0 4 47,150 5 47,791 6 48,650

2.0 13 64,988 14 67,385 2,397 3.7% 15 70,000 2,615 3.9% 5,012 7.7%

3.0 14 67,522 15 71,352 16 75,400

2.0 15 69,725 16 74,569 4,844 6.9% 16 75,400 831 1.1% 5,675 8.1%

15.0 16 73,978 16 74,569 591 0.8% 16 75,400 831 1.1% 1,422 1.9%

36.0

Yr. 1 Rate: 74,569 Yr. 2 Rate: 75,400 Yr. 2 Rate: 75,400

Exp. Gd. Rate: 73,978 Yr. 1 Rate: - 74,569 Exp. Gd. Rate: - 73,978

Increase: 591 Increase: 831 Cum. Increase: 1,422

$ Increase / base year rate = % $ Increase / year 1 rate = % $ Increase / base year rate = %

591/ 73,978 = 0.0079888 = 0.8% 831 / 74,569=0.01114 = 1.1% 1,422 / 73,978 = 0.01922 = 1.9%

Assessing Distribution of Increases for Each Year and Cumulatively

SOLUTIONS TO EXERCISE :

Expiring Union's Proposed Union's Proposed Cumulative

FTE Guide Guide for Year 1 Guide for Year 2 Increase

Step Rate Step Rate Increase Per FTE Step Rate Increase Per FTE Per FTE

BA 1 46,430

1 45,819 2 46,530 711 1.6%

3.0 1 45,425 2 45,919 494 1.1% 3 46,630 711 1.5% 1,205 2.7%

3.0 2 46,000 3 46,491 491 1.1% 4 47,200 709 1.5% 1,200 2.6%

3 46,575 4 47,116 541 1.2% 5 47,875 759 1.6% 1,300 2.8%

1.0 4 47,150 5 47,791 641 1.4% 6 48,650 859 1.8% 1,500 3.2%

2.0 13 64,988 14 67,385 2,397 3.7% 15 70,000 2,615 3.9% 5,012 7.7%

3.0 14 67,522 15 71,352 3,830 5.7% 16 75,400 4,048 5.7% 7,878 11.7%

2.0 15 69,725 16 74,569 4,844 6.9% 16 75,400 831 1.1% 5,675 8.1%

15.0 16 73,978 16 74,569 591 0.8% 16 75,400 831 1.1% 1,422 1.9%

36.0

Assessing Distribution of Increases for Each Year and Cumulatively

Cost and Distribution: BA Column

Union's Proposed Union's Proposed Cumulative FTE * Expiring Guide Guide for Year 1 Guide for Year 2 2-Yr. Increase

Step Rate Cost ** Step Rate Cost ** Increase Per FTE Step Rate Cost ** Increase Per FTE Increase Per FTE

BA 1 46,430

1 45,819 2 46,530 711 1.6%

3.0 1 45,425 136,275 2 45,919 137,757 494 1.1% 3 46,630 139,890 711 1.5% 1,205 2.7%

3.0 2 46,000 138,000 3 46,491 139,473 491 1.1% 4 47,200 141,600 709 1.5% 1,200 2.6%

3 46,575 0 4 47,116 0 541 1.2% 5 47,875 0 759 1.6% 1,300 2.8%

1.0 4 47,150 47,150 5 47,791 47,791 641 1.4% 6 48,650 48,650 859 1.8% 1,500 3.2%

1.0 5 48,070 48,070 6 48,711 48,711 641 1.3% 7 49,570 49,570 859 1.8% 1,500 3.1%

2.0 6 50,485 100,970 7 51,126 102,252 641 1.3% 8 51,985 103,970 859 1.7% 1,500 3.0%

7 52,555 0 8 53,446 0 891 1.7% 9 54,555 0 1,109 2.1% 2,000 3.8%

1.0 8 54,970 54,970 9 55,876 55,876 906 1.6% 10 57,000 57,000 1,124 2.0% 2,030 3.7%

1.0 9 56,488 56,488 10 57,635 57,635 1,147 2.0% 11 59,000 59,000 1,365 2.4% 2,512 4.4%

2.0 10 58,880 117,760 11 60,494 120,988 1,614 2.7% 12 62,325 124,650 1,831 3.0% 3,445 5.9%

11 60,400 0 12 61,591 0 1,191 2.0% 13 63,000 0 1,409 2.3% 2,600 4.3%

12 62,790 0 13 63,937 0 1,147 1.8% 14 65,302 0 1,365 2.1% 2,512 4.0%

2.0 13 64,988 129,975 14 67,385 134,770 2,397 3.7% 15 70,000 140,000 2,615 3.9% 5,012 7.7%

3.0 14 67,522 202,567 15 71,352 214,056 3,830 5.7% 16 75,400 226,200 4,048 5.7% 7,878 11.7%

2.0 15 69,725 139,450 16 74,569 149,138 4,844 6.9% 16 75,400 150,800 831 1.1% 5,675 8.1%

15.0 16 73,978 1,109,670 16 74,569 1,118,535 591 0.8% 16 75,400 1,131,000 831 1.1% 1,422 1.9%

36.0 2,281,345 2,326,982 2,372,330

* FTE = number of full-time equivalent employees ** Cost = number of FTE X Rate

SALARY GUIDEMODIFICATION TECHNIQUES

BREAKING BALLOONSINSERTING NEW STEP(S)

Proposed Guide Modified Guide

Step Rate Step Rate

13 48,100 13 48,100

1,500 1,500

14 49,600 14 49,600

2,000 2,000

15 51,600 15 51,600

2,000 2,000

16 53,600 16 53,600

2,500

5,000 new step> 17 56,100

2,500

17 58,600 18 58,600 PG 1

BREAKING BALLOONSEQUAL DOLLAR INCREMENTS

Proposed Guide Modified Guide

Step Rate Step Rate

13 48,100 13 48,100

1,500 2,625

14 49,600 14 50,725

10,500 2,000 2,625

15 51,600 15 53,350

2,000 2,625

16 53,600 16 55,975

5,000 2,625

17 58,600 17 58,600

$58,600 - 48,100 = $10,500

$10,500 / 4 = $2,625

BREAKING BALLOONSEQUAL PERCENTAGE INCREMENTS

Proposed Guide Modified Guide

Step Rate Step Rate

13 48,100 13 48,100

1,500 2,434 5.06%

14 49,600 14 50,534

2,000 2,557 5.06%

1.21829 15 51,600 15 53,091

2,000 2,687 5.06%

16 53,600 16 55,778

5,000 2,822 5.06%

17 58,600 17 58,600

58,600 / 48,100 = 1.0506 or 5.06%4

BREAKING BALLOONS

Reducing Balloon to "Acceptable" Value

Proposed Guide Modified Guide

Step Rate Step Rate

13 48,100 13 48,100

1,500 2,500

14 49,600 14 50,600

2,000 2,500

15 51,600 15 53,100

2,000 2,500

16 53,600 16 55,600

5,000 3,000

17 58,600 17 58,600

Reduce balloon to $3,000

Create equal dollar increments between Steps 13 & 16

($55,600 - 48,100) = $7,500

$7,500 / 3 = $2,500 PG 2

BREAKING BALLOONSEQUAL DOLLAR INCREMENTS

Proposed Guide Modified Guide

Step Rate Step Rate

13 48,100 13 48,100

1,500 2,625

14 49,600 14 50,725

10,500 2,000 2,625

15 51,600 15 53,350

2,000 2,625

16 53,600 16 55,975

5,000 2,625

17 58,600 17 58,600

$58,600 - 48,100 = $10,500

$10,500 / 4 = $2,625

BREAKING BALLOONS

Combination of Approaches 1

Proposed Guide Modified Guide

Step Rate Step Rate

13 48,100 13 48,100

1,500 2,100

14 49,600 14 50,200

10,500 2,000 2,100

15 51,600 15 52,300

2,000 2,100

16 53,600 16 54,400

5,000 2,100

17 58,600 17 56,500

2,100

18 58,600

Add a step and create equal dollar increments:

$58,600 - 48,100 = $10,500 / 5 = $2,100

BREAKING BALLOONSCombination of Approaches 2

Proposed Guide Modified Guide

Step Rate Step Rate

13 48,100 13 48,100

1,500 1,750

14 49,600 14 49,850

10,500 2,000 1,750

15 51,600 15 51,600

2,000 1,750

16 53,600 16 53,350

5,000 1,750

17 58,600 17 55,100

1,750

18 56,850

1,750

19 58,600

Add 2 steps and create equal dollar increments:

$58,600 - 48,100 = $10,500 / 6 = $1,750

REAL WORLD EXAMPLE

EXISTING STRUCTURE

UNION PROPOSAL

COSTING OF UNION PROPOSAL

YEAR THREE STRUCTURE

TOTAL COMPENSATION ANALYSIS

Increased Cost Per

Negoitations Proposal

19-20

Current Anticipated . Percent of

Cost Increases Cost Salary Base*

Salaries

and Longevity $6,246,342 159,954.6 $6,406,297

Extra Duty 30

Overnight @$150 $4,500 0.07%

Health 10 to 15

Insurance $13,852 0.22%

Dental

Insurance Contrib. $1,125 $1,125 0.02%

RX Co-Pay Reduction $1,912 0.03%

Waiver Reduction .

to $3,000 $12,737.13 0.20%

FSA Change $0 0.00%

Tuition

Reimb. Change $0 0.00%

Cell Phone $7,200 0.11%

Red: Addtioanal Cost to District

Green:Savings to District