WCASD Budget

Total spending per student is general fund total expenditures divided by average daily membership (ADM). PDE published this figure through 2022-23; 2023-24 and 2024-25 are calculated by West Chester by the Numbers using the same method from PDE's files. Pennsylvania is the total for all 500 school districts, calculated by West Chester by the Numbers.

Shares are of local, state, and federal revenue. Other financing sources, mainly bond proceeds and transfers between district funds, are not operating revenue and are shown separately.

School real estate tax rates as reported to PDE. A property's tax bill is the millage multiplied by its assessed value, so rates alone do not show what residents pay. Chester County and Delaware County assess property separately, which is why WCASD sets a different rate in each. Delaware County's countywide reassessment took effect for the 2021-22 school year.

General fund balance at year end as reported to PDE. Committed amounts are set aside by board action; assigned amounts are intended for specific purposes; unassigned amounts are available for any purpose. In 2024-25, WCASD reported most of its fund balance as committed rather than assigned.

Debt is outstanding at fiscal year end for governmental funds. Other borrowing includes authority building obligations, leases, and other long-term debt, calculated by West Chester by the Numbers as total governmental debt minus bonds and pension-related liabilities. Pension, OPEB, and compensated absences are accounting liabilities reported separately; PDE combined them into one category starting in 2022-23, and earlier years are the sum of PDE's separate categories.

The market value/personal income aid ratio is PDE's measure of a district's local wealth relative to the state average, based on property values and residents' income per student. Lower values mean more local wealth. The minimum is 0.15.