The West Jefferson Hills School District Board of School Directors approved the 2025-26 General Fund Budget that reflects a millage rate of 24.947. This increase of 1.255 mills, is within the Act 1 index rate for 2025-2026 of 5.3 %. For property owners, this will equate to an additional $ 125.50 of real estate taxes per $ 100,000 of assessed value of a property this school year. A millage rate increase is necessary to support the capital building project required to accommodate our growing enrollment.

Budgetary discussions and financial decisions for the District continue to reflect fiscal responsibility. When comparing millage rates of other school districts located in Allegheny County, West Jefferson Hills SD ranks 18th out of 42 districts. The millage rates for school districts within Allegheny County range from 17.9638 mills to 39.1977 mills with the average of 25.6997 mills, an average that is. 7527 mills above our District.

The District continues its commitment to the students of our community by hiring teachers to replace those who have retired and adding additional teachers and staff due to the increasing enrollment. District enrollment is projected at 3,607 for the 2025-26 school year, an increase of 700 students since the 2017-18 school year(+ 24.1 %). The District has added additional teachers and staff each year since 2017-18 to address the rising enrollment, which a recently completed District demographic study showed will continue to increase over at least the next 10 years. The additional staff allows for smaller class sizes, additional supports for the students, security and facility maintenance.

Over the last several years, the District has enhanced the curriculum by adding a new reading series, updated textbooks and implemented and updated the technology devices for grades K-12. The District will continue with the initiative of adding 1-1 iPads for students in grades K-12. This year, students in grades 9th through 12th will receive a new iPad. The District is also committed to the mental well-being of the students and offers support to the students. The District will continue to invest in the education programs that are offered for the students and safeguard the educational facilities, maintaining their security, cleanliness and efficiency. The District will continue to provide the students one of the best educational opportunities, that is fiscally responsible, in Western Pennsylvania( West Jefferson Hills School District is ranked No. 16, from No. 18 last year, among the Districts in Allegheny County by the Pittsburgh Business Times).

As shown in the corresponding chart, the District budgeted revenues total $ 70,453,487. Pennsylvania school districts are primarily funded by local revenues. The local sources total $ 48,190,400, which represents 68.4 % of the District’ s total budget. State revenues total $ 21,618,187, which is 30.7 % of the District’ s total budget. As of the first week of August, the state budget still has not been passed. Federal budgeted revenues are 0.9 % of the total revenue budget. The status of Federal programs and revenues are unknown at this time. The District expenditure budget increased 3.55 % from 2024-25 budget to $ 70,453,487 in 2025-26. Salaries and benefits represent 70.2 % of the District expenditure budget and debt service represents 10.7 % of the District expenditure budget.

The projected Unassigned Fund Balance for the West Jefferson Hills SD is $ 5,636,279 or 8.0 % of budgeted expenditures. This amount covers approximately a little over one month of expenses for the District. The West Jefferson Hills School District has a projected Committed Fund Balance, which is designated for future expenditures, of $ 10,364,046. The purpose of the Committed Fund Balance are as follows: $ 1,710,646 for the debt service payments of the new Thomas Jefferson High School, which will be fully used within the next couple of years for the increase in the debt payments; $ 1,946,000 for the debt service payments of the new Middle School; $ 1,000,000 for anticipated increases by the retirement system; $ 2,000,000 for post-employment benefits and health care increases; and $ 3,707,400 for capital projects.

The Fund Balance has positioned WJHSD to move forward with a healthy financial condition, allowing the District to borrow for past construction projects at lower interest rates and refinance older debt at lower interest rates. Also, over the past several years, the District has been able to complete several construction projects using the fund balance without having to borrow funds. The District has increased security at all buildings by finalizing camera and Carina Box projects for additional security. The District has received the facilities feasibility study to create a ten year facility plan that will provide for future building needs and repairs due to the district’ s growing enrollment. The District has started the planning process for the construction of a new middle school within the next two years.

FISCAL YEAR 2025-26 BUDGET SUMMARY

BEGINNING FUND BALANCE............................................................$ 16,000,325( Represents a combination of Unassigned and Committed Fund Balances)

REVENUES 6000 Local Sources..........................................................................................$ 48,190,400 7000 State Sources...........................................................................................$ 21,618,187 8000 Federal Sources............................................................................................ $ 644,900 9000 Other Sources..................................................................................................................$ 0 TOTAL REVENUES........................................................................................$ 70,453,487

EXPENDITURES 1100 Regular Programs................................................................................$ 32,990,708 1200 Special Programs....................................................................................$ 6,982,396 1300 Vocational Programs............................................................................... $ 650,000 1400 Other Instructional Programs.............................................................$ 81,050 1500 Non-public School Programs.................................................................$ 2,000 2100 Pupil Personnel........................................................................................$ 2,721,018 2200 Instructional Staff...................................................................................$ 1,294,898 2300 Administration..........................................................................................$ 3,643,993 2400 Pupil Health..................................................................................................... $ 731,029 2500 Business.............................................................................................................. $ 544,847 2600 Maintenance and Plant.....................................................................$ 6,071,085 2700 Transportation..........................................................................................$ 3,220,643 2800 Support Services – Central............................................................$ 1,641,602 2900 Other Education..............................................................................................$ 47,192 3200 Student Activities...................................................................................$ 1,427,852 3300 Community Services............................................................................... $ 172,800 4000 Facilities..................................................................................................................$ 42,000 5100 Debt Service................................................................................................$ 7,515,999 5200 Fund Transfers.................................................................................................................$ 0 5900 Budgetary Reserve.................................................................................... $ 672,375 TOTAL EXPENDITURES...........................................................................$ 70,453,487

REVENUES OVER( UNDER) EXPENDITURES..................................................$ 0

ENDING FUND BALANCE Unreserved / Undesignated Fund Balance......................................$ 5,636,279 Reserved / Designated Fund Balance................................................$ 10,364,046 TOTAL FUND BALANCE..........................................................................$ 16,000,325 est Jefferson Hills BOROUGH WEST JEFFERSON OF JEFFERSON HILLS SCHOOL HILLS NEWS DISTRICT NEWS

WEST JEFFERSON HILLS ❘ FALL 2025 43

IN West Jefferson Hills Fall 2025 | Page 45

FISCAL YEAR 2025-26 BUDGET SUMMARY

West Jefferson Hills School District 2025-26 Budget

FISCAL YEAR 2025-26 BUDGET SUMMARY