€€ducation and Financesducation and Finances

SIVOA / Het Baken, Almere SIVOA / Het Baken, Almere NetherlandsNetherlands

SIVOA / HET BAKEN

Baken Trinitas Gymnasium Baken Park Lyceum Baken Stad College

Prisma, primary education16 schools, almere

Montessori LyceumFlevoland

Cooperation

Vocational secondary education

Amsterdam/Almere/Utrecht

Baken Stad College: pre-vocational secundary eduction 1250 students

Baken Park Lyceum;senior general secondary eduction and Pre-university education 1550 students

Baken Trinitas Gymnasium; Gymnasium, mainly Pre-university education 600 students

SIVOA: School-Foundation

1 supervisory board1 supervisory board

STAFF: 384 peopleSTAFF: 384 people

Management Management Teachers Teachers Supporting (to education) StaffSupporting (to education) Staff

--managementmanagement

1 governor, general director S 161 governor, general director S 16

4 school directors S 144 school directors S 14

1 director operations 1 director operations ** ** S 14S 14

15 team managers S 1215 team managers S 12

S = Salary functions managementS = Salary functions management

Het Baken

Operations

Personnel department and HRM

Finance

Students administration

ict

Public Relations

Time table/planning

--TeachersTeachers

23 Teachers Ld 12*23 Teachers Ld 12*

27 Teachers Lc 11*27 Teachers Lc 11*

210 Teachers Lb 10*210 Teachers Lb 10*

L= teachers salary functionsL= teachers salary functions

**== depending on competences and responsabilitiesdepending on competences and responsabilities

--Supporting Staff Supporting Staff

Secretaries, Laboratory assistants, Students reception, Caretakers, Multi media center,Time table makers, Telephonist-receptionists, Counsellors, Remedial Pedagogues, Domestic services, Social workers,

Ict-helpers, PR, Financial administration,

Students administration, HRM, Classroom assistents, etc.

S-1 – S11 salary functions depending on type of support function

Salaries secundary educationSalaries secundary education

S16 €5021 - €6569 managementS16 €5021 - €6569 managementS14 €4271 - €5443 managementS14 €4271 - €5443 managementS12 €2273 - €4567 managementS12 €2273 - €4567 managementLd €2273 - €4567** teachersLd €2273 - €4567** teachersLc €2264 - €4015** teachersLc €2264 - €4015** teachersLb €2251 - €3441** teachersLb €2251 - €3441** teachersS1-S11 €1354 - €4015# support S1-S11 €1354 - €4015# support

***=*= in 18 annual steps in 18 annual steps# = depending on type of support- function# = depending on type of support- function

School Income School Income Lump Sum amountLump Sum amount Depending on:Depending on: Number of students at school Number of students at school

and the type of studentand the type of studentValid for:Valid for:- salariessalaries- maintenance/cleaning/landingmaintenance/cleaning/landing- all other operating expensesall other operating expenses

Management: ( example)Management: ( example)Ratio number: 0.0591Ratio number: 0.05910,0591 x 3400 students = 200,0591 x 3400 students = 20

20 x €82.960 = € 1.665.38020 x €82.960 = € 1.665.380IncomeIncome

€€82.960 = average management 82.960 = average management Cost (GPL),in the Netherlands.Cost (GPL),in the Netherlands.Full time jobFull time job

Teachers:Teachers:Ratio nr. x nr. students xRatio nr. x nr. students x € € 63.507,81 ( GPL)63.507,81 ( GPL)GPL= average costGPL= average cost Ratio x students x GPLRatio x students x GPL0,05834 x 2991 x 63.507,810,05834 x 2991 x 63.507,810,11274 x 404 x 63.507,810,11274 x 404 x 63.507,81

Total Income : € 14.315.000Total Income : € 14.315.000 ==

Supporting Staff:Supporting Staff:

ratio nr. x nr. students xratio nr. x nr. students x

€ € 37.926,0837.926,08

Total Income: € 1.233.560 =Total Income: € 1.233.560 =

Total IncomeTotal Income (Government) (Government) Management 1.665.380 Management 1.665.380 Teachers 14.315.000Teachers 14.315.000 Supporting staff 1.233.560Supporting staff 1.233.560 Subtotal Subtotal 17.213.94017.213.940 Maintenance etc 1.500.000Maintenance etc 1.500.000 Parents 350.000Parents 350.000 Total Income € Total Income € 19.063.94019.063.940

Total Expenditures: Total Expenditures: Salaries 14.928.418Salaries 14.928.418 Depreciations 443.782Depreciations 443.782 HousingHousing 1.376.605 1.376.605 OthersOthers 1.996.638 1.996.638

Total Expenditures Total Expenditures 18.745.44318.745.443

RESULT 2006:RESULT 2006: Income 19.063.940Income 19.063.940 Costs 18.745.443 Costs 18.745.443 ----------------- ------------------ - Profit / loss 318.497 Profit / loss 318.497 Interest income 62.378Interest income 62.378 ---------------- +---------------- + Result 380.875Result 380.875 Estimated result 64.000Estimated result 64.000 Result partly for provisionsResult partly for provisions

GPL: average salary costGPL: average salary cost

1 full time teacher1 full time teacher € 63.507,81 ( GPL) € 63.507,81 ( GPL) Lb teacherLb teacher 4 years experience4 years experience Salary cost € 50.000.=Salary cost € 50.000.=

Result € 13.507.81 Result € 13.507.81

GPL: average salary costGPL: average salary cost

1 full time teacher1 full time teacher € 63.507,81 ( GPL) € 63.507,81 ( GPL) Ld teacherLd teacher 18+ years experience18+ years experience Salary cost € 67.107,81Salary cost € 67.107,81

Result Result -- € 3.600,= € 3.600,=

Lump Sum financing :Lump Sum financing : Total Income € 19.063.940Total Income € 19.063.940

Expenditures; Expenditures;

responsibility the school responsibility the school supervisory boardsupervisory board

AccountantAccountant

Financing depends on number students Financing depends on number students (80% salaries)(80% salaries)

Public relations and attracting studentsPublic relations and attracting students Engage and fire staffEngage and fire staff (Temporary / permanent) contracts, salaries(Temporary / permanent) contracts, salaries Job interviews and labour disputesJob interviews and labour disputes Sick leavesSick leaves Function discussions ( salary)Function discussions ( salary) Maintenance / investments in buildingMaintenance / investments in building constructing constructing Engage / refuse / dismiss studentsEngage / refuse / dismiss students Developing and implementing educational programs Developing and implementing educational programs

and educational reformand educational reform Deal with school’s inspectorateDeal with school’s inspectorate ICT projectsICT projects Cleaning and cleaning firmCleaning and cleaning firm

School ResponsibilitiesSchool Responsibilities

Engaging StaffEngaging Staff

5 schools for secundary education5 schools for secundary education Output primary schools 2767Output primary schools 2767 Applications 2006-2007 750Applications 2006-2007 750 limited !!!limited !!! Stad College ( vocational) 300Stad College ( vocational) 300 Park Lyceum (general) 450Park Lyceum (general) 450 Market share 27%Market share 27% Increase ( growth) 14%Increase ( growth) 14% Increase staff 58 persons 20%Increase staff 58 persons 20%

Schools in AlmereSchools in Almere

Division of costs 2005Division of costs 2005

Overig6,28%

L/H mid.1,03%

Adm.beh.3,49%

Huisv.5,79%

Afschr.4,34%

Pers.lst79,06%

labour 79.01

depreciation 4.34

housing 5.79

administration 3.49

others 7.31

640

51

311

859

1360

1995

2370

0

500

1000

1500

2000

2500

1998 1999 2000 2001 2002 2003 2004

Equity Capital: Eigen vermogenEquity Capital: Eigen vermogen

SolvabilitySolvability

0,650,58

0,51

0,64

0,240,31 0,34

0,57

0,460,510,51

0,490,490,5

0

0,1

0,2

0,3

0,4

0,5

0,6

0,7

Het BakenBranche

Liquidity (current ratio)Liquidity (current ratio)

1,611,53

1,3

1,851,78 1,83

1,34

1,16

1,01

0,83

1,38

1,911,932,06

0

0,5

1

1,5

2

2,5

1998 1999 2000 2001 2002 2003 2004 2005

Het BakenBranche

Rentability Rentability Exploitatieresultaat t.o.v. de batenExploitatieresultaat t.o.v. de baten

5,04

2,73

0,9 0,81,7

1,35

4,3

5,12

-0,7

2,84

-7,59

2,01,8 2,4

-9-8-7-6-5-4-3-2-10123456

Het BakenBranche

Salary Cost /Total costSalary Cost /Total cost

84,14

82,59

81,9

83,87

80,5

80,68

80,780,75

80,880,33

80,7

78,3

80,6

79,06

75

76

77

78

79

80

81

82

83

84

85

1998 2000 2002 2004

Het BakenBranche

Total cost per studentTotal cost per student

•

3794

4549

4686

4416

5036 50605398 5331

5843

5317

6153

4951

6179

5127

0

1000

2000

3000

4000

5000

6000

7000

1998 2000 2002 2004

Het BakenBranche

Salary cost per student

3197

3757

3848

3704

40834082

43624456

4727

4269

4974

3876

4985

4053

0500

10001500200025003000

3500400045005000

1998 2000 2002 2004

Het BakenBranche

Housing cost per student

228

244

336

251

366

297

401

362

417

330

442

315

440

297

0

50

100

150

200

250

300

350

400

450

1998 2000 2002 2004

Het BakenBranche