With students heading into final exams, the Hillsborough County School District and its teachers are still some $30 million apart in pay negotiations, setting the stage for what could be another angry showdown before the School Board on Tuesday.

"See you at the board meeting on the 15th," union director Stephanie Baxter-Jenkins told Mark West, the district's chief negotiator, after the two disagreed about the cost of the union's latest set of requests. "You've made a concerted effort to disrespect 20,000 people in your workforce."

Jean Clements, president of the Hillsborough Classroom Teachers Association; and Stephanie Baxter-Jenkins, executive director, at negotiations on May 9. [MARLENE SOKOL | Times]

Responding to the district's Monday offer of $30 million in raises for the 2018-19 school year, the union delivered a counter-offer that would cover raises teachers expected in the current year as well.

The two sides have been in an impasse for months, with teachers working at last year's pay rates. District leaders have said that until they get recurring costs such as payroll under control, they risk a downgrade of their credit at a time when they must build for a growing population.

The union has responded with passionate and sometimes caustic School Board appearances and protests outside district headquarters. Both sides appeared eager for a resolution on Wednesday, dressing in red to mark Teacher Appreciation Week. But that resolution didn't happen, and there were angry words at the end of the session.

Here is what the union asked for and what West, the district's general manager of employee relations, said it would cost:

1. Two years' advancement for pay purposes for all teachers on the newer pay plan that most are in. According to West's calculations — which include fringe benefits — that would cost $34.6 million for those who expected their $4,000 increase in the current year. That amount covers two years: This one, and 2018-19.

2. Then, for teachers who are due the $4,000 raise in 2018-19, the district would have to pay another $16.4 million in raises. [By way of explanation: The 2013 plan gives qualifying teachers a $4,000 raise every three years. So, depending on when they were hired, roughly a third are due a raise on any given year.]

2. About 800 other members of the union, who either were on the old pay plan or were school psychologists, would receive combined raises of $1.9 million.

3. The union wanted a 1.5 percent cost of living raise for teachers at the top of the pay scale. The district estimates that would cost another $1.9 million.

4. The union offered to give up performance bonuses, which are required by the state, but have been cut to minimal amounts in some districts. As the district has pointed out repeatedly that many Hillsborough teachers benefit from the state's Best and Brightest awards, the union was willing to allow those to serve as a replacement — with the condition that the district pay comparable bonuses to those who do not qualify under the state rules. Doing so would cost another $1.8 million, West said.

5. The teachers' union also represents support workers, such as teaching assistants and clerical workers. The union asked for a 7 percent pay raise for those support workers, and bonuses of $150. Those payments, including benefits, would total $7.1 million, West said.

Adding everything up, he said, "it comes out to $63.9 million, significantly higher than the initial $30 million that we brought to the table."

Baxter-Jenkins objected to West's calculations. They should not include fringe benefits, she said, as the district would be required to pay those anyway by law. They disagreed about the size of the workforce, and the effect of attrition. Baxter-Jenkins said that, in his calculations, West should have considered that the district would save much of the $12.4 million it now spends on performance pay.

Members of the union team also pointed out that West said on Monday that the $30 million offer was strictly for teachers, and the assistants' raises would come from another pot of money. On Wednesday, West suggested all should share in the $30 million.

"I've said to you about 100 times, don't play my people off against each other," Baxter-Jenkins said. "That is crap."

Attorney Andrew McLaughlin, Hillsborough School District Employee Relations Manager Mark West, Human Resources Chief Marie Whelan [MARLENE SOKOL | Times]

West said he would like to return to the table at the end of the ongoing negotiations to discuss a new pay plan for future years.

Baxter-Jenkins said she would have trouble selling that idea to her members.

"You all have made the choice you've made to drag this out and not handle it in good faith for a year," she said.

"No, that's not true," West said.

"It's kind of true," Baxter-Jenkins said. "You're trying to throw out a new scale. Do you believe any employee in this district trusts you and the superintendent enough to buy into a new pay scale?"

Baxter-Jenkins also reminded West that the savings the district has achieved, which enabled management to make the $30 million offer, came from cutting jobs. Her bargaining unit, she said, has shrunk from 20,000 people to about 18,500 in the last two years.

"You reduced by 10 administrators. You've reduced by thousands in my bargaining unit," Baxter-Jenkins said. "So don't make me think I'm going to feel bad on that." At one point she ashed him, "are the principals taking a pay cut?"

The Hillsborough Association of School Administrators said this in a tweet Wednesday afternoon: "FACT: In the past 3 years, @HillsboroughSch eliminated more than 75 DISTRICT based administrators which equals over 20% reduction."

The two sides plan to return to bargaining on May 21.