Golden Valley Charter Schools€¦ · Anti-Harassment Discrimination Retaliation Policy. The board voted to approve a revision and expansion to the sexual harassment policy. (Ayes:

December 14, 2016

Golden Valley Charter Schools Regular Meeting of the Board of Trustees

9601 Lake Natoma Drive Orangevale, CA 95662

Agenda

1. Call to Order – 4:30p.m. (J. Hanafee)

2. Roll Call – 4:30 p.m. Board Members: John Hanafee, Chair, Ally Jakubicka, Vice Chair, Jodi Begley, Secretary, Sarah Sullivan, Zachary Phillips, G’anna Burke, Joanne Ahola, Becky Page, Ryan Sutton.

3. Flag Salute/Quote/Moment of Silence – 4:30 p.m. (C. Buckley)

4. Public Comment – 4:35 p.m.

This portion of the meeting is set aside for members of the audience to make public comments or raise issues that are not specifically on the agenda or for those that are on the agenda in areas of Board jurisdiction. These presentations are limited to three (3) minutes and the total time allotted to non-agenda items will not exceed fifteen (15) minutes.

5. Approval of the Minutes – 4:40 p.m. (J. Hanafee)

Action: Shall the Board approve the November 9, 2016 Regular Meeting Minutes?

6. Grievance Policy – 4:45 p.m. (J. Hanafee) Action: Shall the board approve the revisions to the grievance policy?

7. Audit for 2015-16 – 5:00 p.m. (J. Hanafee) Action: Shall the board approve the final audit for 2015-2016?

8. First Interim Budget for 2016-17 – 5:20 p.m. (J. Hanafee) Action: Shall the board approve the first interim budget for 2016-17?

9. 2017-2018 Calendar – 5:45 p.m. (J. Hanafee) Discussion: The board will discuss the 2017-18 school year calendar.

10. Reports – 6:00 p.m.

Information/Discussion Executive Director: The Executive Director will present items of interest to the board. (C. Buckley) Finance Committee: Caleb Buckley will present items of interest to the board. (C. Buckley) Board Chair: The Board Chair will present items of interest to the board.

(J. Hanafee)

11. Community Reports – 6:30 p.m. Information/Discussion CCSA Families

December 14, 2016



12. Closed Session – 6:40 p.m. (C. Buckley) The Board will go into closed session to consider the principals’ annual employee evaluations, according to government code 54957.

13. Recitation of the Motto of the Social Ethic – 6:35 p.m. The healing social life is found When in the mirror of each human soul The whole community finds its reflection, And when, in the community, The virtue of each one is living.

14. Adjournment of the meeting – 7:00 p.m. (J. Hanafee)

November 9, 2016



Minutes

Call to Order The meeting was called to order at 4:30

Roll Call

Board Members Present: John Hanafee, Chair, Ally Jakubicka, Vice Chair, Jodi Begley, Secretary, Sarah Sullivan, Zachary Phillips, G’anna Burke, Joanne Ahola, Becky Page Board Members Absent: Ryan Sutton Guests: Amala Easton, Caleb Buckley, Marnie Whitworth, Bob Holt, Nicole Grant, Lynne Ashcraft, Ryan Gaska, Susan Gutierrez, John Baker, Heather Fraser-Hurtt

Flag Salute/Quote/Moment of Silence Caleb Buckley read the Respect virtue card.

Public Comment There were no public comments.

Approval of the Minutes The Board voted to approve the October 12, 2016 Regular Meeting Minutes and October 12, 2016 Special Meeting Minutes. (Ayes: 8, Noes: 0, Abstain: 0)

Finance Committee The board voted to approve new members to the Finance Committee, Caleb Buckley, Ryan Gaska, and Eric Walder, to the finance committee. (Ayes: 8, Noes: 0, Abstain: 0)

Grievance Policy The board voted to table a revision to the grievance policy with the following changes: add supervisor to Level 3, paragraph 2 for people who should be. (Ayes: 7, Noes: 0, Abstain: 1, John Hanafee) Anti-Harassment Discrimination Retaliation Policy The board voted to approve a revision and expansion to the sexual harassment policy. (Ayes: 8, Noes: 0, Abstain: 0)

Town Hall and LCAP The board voted to approve a date for the LCAP community meeting, February 8, 2016. (Ayes: 8, Noes: 0, Abstain: 0)

Board Retreat Agenda The board voted to approve agenda items for the December 10, 2016 board retreat

• Status of minimum wage law • How do we talk about things that aren’t on the agenda? • Relationship building amongst board members • Brown Act PowerPoint • Duty of Care • Strategic Plan – revisit

November 9, 2016



• Will put out a survey monkey to BOT (Amala will email John and Caleb)

Reports Executive Director: The Executive Director will present items of interest to the board. Finance Committee: Caleb Buckley will present items of interest to the board. Board Chair: The Board Chair will present items of interest to the board.

Community Reports CCSA Families

Recitation of the Motto of the Social Ethic

The healing social life is found When in the mirror of each human soul The whole community finds its reflection, And when, in the community, The virtue of each one is living.

The meeting was adjourned at 5:50 p.m.

Grievance Policy 1 of 3

GRIEVANCE POLICY (11.04.2016 DRAFT)

Purpose The purpose of this policy is to provide guidelines and directions for the resolution of grievances. In this regard, the objective is to perpetuate a climate of collegiality, mutual trust and respect by resolving differences in a timely, objective and equitable manner. Scope This procedure deals with grievances which are not covered by other established school policies. Such conflicts are often interpersonal in nature and usually fall into one of the following categories:

Parent conflicts with another parent, a teacher, a student, or a staff member Teacher conflicts with another teacher, a parent, a student, or a staff member Student conflicts with another student, a parent, a teacher, or a staff member Staff member conflicts with another staff member, a parent, or a teacher

Note that grievances involving established school policy are routinely referred to and handled by the school principal and/or the appropriate school committee. This grievance policy is intended to apply to situations which are not to be addressed pursuant to other established policies. In cases where it is unclear whether this grievance policy should apply or another policy should apply, the principal shall make the determination. Background Disagreement may arise in any community. Such differences are an inevitable consequence of human interaction. In a majority of these situations, the parties involved resolve the problems. This procedure is designed to assist in the resolution of disagreements in those instances where the parties are unable to settle their differences. Responsibility for Grievance Procedure The Board of Trustees (Board) ultimately is responsible for ensuring that the process for resolution of grievances is followed. Authority for the process is routinely delegated as described below.


Basic Principle There are five levels of conflict resolution, each to be followed in the order listed below. Ideally, grievances should be resolved at the lowest level possible. The school principal/supervisor, at his/her election, may elect to be present during any level of the resolution process after Level 1, as may the executive director, or Chairperson of the Board of Trustees or another member of the Board of Trustees designated by him/her. Levels of Resolution Level 1: Direct Resolution The direct resolution process consists of a meeting or meetings between the parties involved without others in attendance. Unless there is a bona fide safety concern, an attempt at direct resolution is to be made prior to requesting administrative resolution. Level 2: Administrative Resolution The administrative resolution process consists of a meeting between the parties involved with the school principal/supervisor in attendance. At least one of the involved parties must request administrative resolution in writing and state explicitly that it is being requested under Level 2 of the school grievance policy. An attempt at administrative resolution is to be made prior to requesting mediated resolution. Should the conflict involve the school principal/supervisor as an interested party, this level should be skipped and level 3 below should be initiated. Level 3: Mediated Resolution The mediated resolution process consists of a meeting or meetings between the parties involved with the executive director. At least one of the involved parties must request mediated resolution in writing and state explicitly that it is being requested under Level 3 of the school grievance policy. In those cases, in which the matter is not resolved to the satisfaction of the parties involved, an appeal may be made to the conflict resolution committee. The appeal must be in writing and must be submitted to the school principal and executive director within ten (10) business days after conclusion of the mediation. An attempt at mediated resolution is to be made prior to requesting resolution through the conflict resolution committee. Should the conflict involve the executive director as an interested party, this level should be skipped and level 4 should be initiated. Level 4: Conflict Resolution Committee Formal resolution consists of the submission of the particulars of the matter to the conflict resolution committee. The submission consists of a written narrative by all the parties, including the principal/supervisor and the executive director.


The conflict resolution committee is an advisory committee to the Board of Trustees. It consists of three members, one each from the Board of Trustees (who serves as chair), a faculty member appointed by the Board, and a parent appointed by the Board. The members are appointed by the Board of Trustees and serve a two-year term. Ideally, the committee members will either be experienced in conflict resolution training or encouraged to participate in conflict resolution training. If any party feels a member of the committee cannot serve due to a conflict of interest, their concern may be submitted to the Board of Trustees and an alternate will be appointed if determined by the Board to be beneficial or necessary. The committee will review the written submissions. In addition, it may request interviews with any or all of the parties. The decision of the conflict resolution committee is final unless the matter is appealed to the Board of Trustees and the Board agrees to hear the matter. Level 5 Board of Trustees Within fourteen (14) business days after final action is taken by the conflict resolution committee, any involved party may file a written appeal to the Board. The Board shall decide at its next regular meeting whether to hear the matter and set a date for hearing. If it chooses not to hear the matter, the decision of the conflict resolution committee shall be final. If the Board hears and decides the matter, the decision of the Board shall constitute the final decision of the school. A dissatisfied party may have the right to seek a hearing before the body governing the school and/or may have other avenues of legal redress. Exceptions This procedure is designed to moderate the effects of and to assist in the resolution of all of the types of conflicts listed above. An exception will normally be made in the case of student conflicts with other persons and student conflicts with students. In those cases, every effort will be made to resolve the conflict at levels 1 or 2, with deference to the expertise and opinion of the teacher and principal and/or the matter may be subject to one or more other policies of the school. In such cases, the executive director is authorized to determine whether the matter should be resolved through the further levels of this grievance policy. This policy supersedes all previous policies related to grievances.

Golden Valley Orchard Charter School

First Interim Budget Assumptions

REVENUE:

Golden Valley Orchard Charter School First Interim Budget Projections indicate an increase in Revenue from $1,730,404 to $2,728,440 for a total of $1,847,413. This is due to the following factors:

Local Control Funding Formula (LCFF)

- Fiscal Year 2016-17 projected P-2 ADA increase from 199.5 to 211.85 between the Preliminary Budget and First Interim based on enrollment. This resulted in an LCFF revenue increase from $1,598,071 to $1,680,337 for a total of $82,266.

- Unduplicated Pupil Count decrease from the Preliminary Budget Projection of 55% to the CBEDS Fall 1 Actual percentage of 17.57%

Federal Revenue

- Increase from $0 to $21,881 between Preliminary Budget and First Interim Budget Projections. This is based on the remaining PCSGP grant allowance and deadline extension.

Other State Revenue

- Special Educational funding increased based on San Juan Unified Special Education revenue projections provided in September.

- Lottery funding per pupil funding was increased based on state projections and increased ADA. - Corrected calculation for one time state funding resulting in a decrease.

Local Revenue

- No Change between Preliminary Budget and First Interim Budget Projections. Remains at $0. All Local Revenue is allocated to the Central Office and reduces the Central Office fee.

EXPENDITURES:

Golden Valley Orchard Charter School First Interim Budget Projections indicate an increase in Expenditures from $1,717,317 to $1,834,458 for a total of $117,141. This is due to the following factors:

Certificated Salaries

- Increase in Certificated salaries from $608,657 to $621,625 for a total of $12,968 in the First Interim Budget when compared to the Preliminary Budget. This increase was based on actuals.

Non-Certificated Salaries

- Increase in Non-Certificated Salaries from $241,400 to $250,577 for a total of $9,177. This is due to the following:

o Partial FTE Instructional Aide moved to other school o Coding corrections for some classified salaries from 2900 to 2200

• Some fluctuation occurred for both schools staff salaries in both Certificated and Non-

Certificated categories as the final determination were being made for what positions were appropriate to allocate to the Central Office.

Employee Benefits

- Benefits are projected to decrease from $211,781 to $206,576 for a total of $5,205. This decrease is based on actual STRS and PERS participation rather than overall estimates.

Books and Supplies

- Books and Supplies are projected to decrease from $81,802 to $67,957 in the First Interim Budget when compared to the Preliminary Budget, for a total of ($13,446) based on actuals and anticipated budget cuts.

Services and Other Operating Expenditures

- Services and Other Operating Expenditures are projected to decrease from $573,677 to $684,541 in the First Interim Budget when compared to the Preliminary Budget, for a total of $110,864. The majority of this increase is due to increased CMO fees.

Capital Outlay

- Increase from $0 to $1,800 between Preliminary Budget and First Interim Budget Projections based on anticipated asset purchase.

Other Outgo

- Increase from $0 to $1,381 between Preliminary Budget and First Interim Budget Projections based on anticipated Interest Expense related to CDE Revolving Fund Loan.

FUND BALANCE:

- The Preliminary Budget initially assumed a $13,087 Net Increase to the fund balance. Due to the updated projections in the First Interim Budget, the Net Increase to the fund balance is now projecting at $12,955.

- The Preliminary Budget initially assumed a Beginning Fund Balance of $128,751. Due to the Unaudited Actuals for prior year and anticipated audit adjustments, the First Interim Beginning Fund Balance is now projected at $14,555

- The net of the decrease in Beginning Balance as well as the decrease in projected Net Revenue for current year resulted in a change from the Preliminary Budget projected Ending Fund Balance of $141,838 to the updated First Interim Ending Fund Balance of $27,510, or 1.49% of annual expenditures.

MULTI-YEAR PROJECTION:

- Increase of one grade level enrollment per year for 2017-18 and 2018-19. - Increase of one certificated FTE per year to cover new grade levels. - Projected increase of Ending Fund Balance to $134,282 or 5.97% of expenditures by 2018-19

Page 1 of 28

(continued)34-67447-0114983San Juan Unified School DistrictSacramento County0946

To the entity that approved the charter school:( x ) 2016-17 CHARTER SCHOOL FIRST INTERIM FINANCIAL REPORT -- ALTERNATIVE FORM: This report

has been approved, and is hereby filed by the charter school pursuant to Education Code Section 47604.33.

Signed: Date:Charter School Official

(Original signature required)PrintName: Title:

To the County Superintendent of Schools:( x ) 2016-17 CHARTER SCHOOL FIRST INTERIM FINANCIAL REPORT -- ALTERNATIVE FORM: This report

is hereby filed with the County Superintendent pursuant to Education Code Section 47604.33.

Signed: Date:Authorized Representative of

Charter Approving Entity(Original signature required)

PrintName: Title:

For additional information on the First Interim Report, please contact:

For Approving Entity: For Charter School:

Name Name

Title Title

Phone Phone

E-mail E-mail

This report has been verified for mathematical accuracy by the County Superintendent of Schools,pursuant to Education Code Section 47604.33.

District Advisor Date

(916) 597-1478

[email protected]

Caleb Buckley

Executive Director

Caleb Buckley Executive Director

2016/17

CHARTER SCHOOLINTERIM FINANCIAL REPORT - ALTERNATIVE FORM

First Interim Report Certification

Charter School Name: Golden Valley River School

CDS #:Charter Approving Entity:

County:Charter #:

Fiscal Year:

Page 2 of 28

C:\Users\aeaston.GVCS\AppData\Local\Microsoft\Windows\INetCache\Content.Outlook\K2W7TD9M\_2016-17 GVCS 1st Interim Budget Hardcoded (005) Revised 11/2014

Charter School Name: Golden Valley River SchoolCDS #: 34-67447-0114983

Charter Approving Entity: San Juan Unified School DistrictCounty: Sacramento County

Charter #: 0946Fiscal Year: 2016/17

This charter school uses the following basis of accounting:X Accrual Basis (Applicable Capital Assets / Interest on Long-Term Debt / Long-Term Liabilities objects are 6900, 7438, 9400-9499, and 9660-9669)

Modified Accrual Basis (Applicable Capital Outlay / Debt Service objects are 6100-6170, 6200-6500, 7438, and 7439)

Description Object Code Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted TotalA. REVENUES

1. LCFF Sources State Aid - Current Year 8011 1,648,629 1,648,629 291,011 291,011 1,494,711 1,494,711 EPA - Current Year 8012 439,168 439,168 102,904 102,904 406,830 406,830 State Aid - Prior Years 8019 - 57,381 57,381 -

Transfers to Charter Schools in Lieu of P 8096 571,990 571,990 151,765 151,765 566,645 566,645 Other LCFF Transfers 8091, 8097 - - - Total, LCFF Sources 2,659,786 - 2,659,786 603,061 - 603,061 2,468,186 - 2,468,186

2. Federal Revenues

No Child Left Behind 8290 - - - - Special Education - Federal 8181, 8182 - - - - Child Nutrition - Federal 8220 - - - - Other Federal Revenues 8110, 8260-8299 - - - - Total, Federal Revenues - - - - - - - - -

3. Other State Revenues

Special Education - State StateRevSE 100,000 100,000 34,201 34,201 124,840 124,840 All Other State Revenues StateRevAO - 137,835 137,835 4,511 - 4,511 135,414 135,414 Total, Other State Revenues - 237,835 237,835 4,511 34,201 38,712 135,414 124,840 260,254

4. Other Local Revenues

All Other Local Revenues LocalRevAO - - - - - - - Total, Local Revenues - - - - - - - - -

5. TOTAL REVENUES 2,659,786 237,835 2,897,621 607,572 34,201 641,773 2,603,600 124,840 2,728,440

B. EXPENDITURES

1. Certificated Salaries Certificated Teachers' Salaries 1100 742,070 742,070 177,140 - 177,140 750,492 750,492 Certificated Pupil Support Salaries 1200 85,000 66,668 151,668 - 30,789 30,789 81,669 64,168 145,837 Certificated Supervisors' and Administrat 1300 88,674 88,674 29,558 - 29,558 88,674 - 88,674 Other Certificated Salaries 1900 - - - - - - Total, Certificated Salaries 827,070 155,342 982,412 206,698 30,789 237,486 920,835 64,168 985,003

2. Non-certificated Salaries

Non-certificated Instructional Aides' Salar 2100 94,103 94,103 46,913 - 46,913 77,407 - 77,407 Non-certificated Support Salaries 2200 93,120 49,139 142,259 39,845.46 6,786 46,632 88,337 47,566 135,904

CHARTER SCHOOL INTERIM FINANCIAL REPORT - ALTERNATIVE FORM

First Interim Report - Detail

Adopted Budget - July 1 Actuals thru 10/31 1st Interim Budget

Page 3 of 28







Description Object Code Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total




Non-certificated Supervisors' and Admini 2300 - - - - - - - Clerical and Office Salaries 2400 59,927 59,927 17,071 - 17,071 63,479 - 63,479 Other Non-certificated Salaries 2900 77,809 77,809 7,376 - 7,376 17,045 - 17,045 Total, Non-certificated Salaries 324,958 49,139 374,097 111,206 6,786 117,992 246,268 47,566 293,834

Page 4 of 28











3. Employee Benefits STRS 3101-3102 112,291 11,297 123,588 28,650.42 4,001 32,651 106,232 10,688 116,920 PERS 3201-3202 45,575 4,928 50,503 12,086.16 361 12,447 30,047 3,249 33,296 OASDI / Medicare / Alternative 3301-3302 38,646 4,217 42,863 11,319.09 1,293 12,612 36,252 3,956 40,208 Health and Welfare Benefits 3401-3402 85,968 9,552 95,520 19,553 - 19,553 95,520 - 95,520 Unemployment Insurance 3501-3502 15,120 1,680 16,800 1,240.99 168 1,409 11,510 1,279 12,788 Workers' Compensation Insurance 3601-3602 15,120 1,680 16,800 - - - 15,120 1,680 16,800 OPEB, Allocated 3701-3702 - - - - - OPEB, Active Employees 3751-3752 - - - - - - - Other Employee Benefits 3901-3902 - - - - - - - Total, Employee Benefits 312,719 33,354 346,073 72,849 5,823 78,672 294,681 20,851 315,532

4. Books and Supplies

Approved Textbooks and Core Curricula 4100 3,300 3,300 2,902 - 2,902 6,000 6,000 Books and Other Reference Materials 4200 4,167 4,167 120 - 120 1,000 1,000 Materials and Supplies 4300 59,300 59,300 31,563 - 31,563 54,893 54,893 Noncapitalized Equipment 4400 11,260 11,260 3,921 - 3,921 13,974 13,974 Food 4700 13,690 13,690 2,316 - 2,316 9,405 9,405 Total, Books and Supplies 91,718 - 91,718 40,822 - 40,822 85,272 - 85,272

5. Services and Other Operating Expenditures

Subagreements for Services 5100 - - - - - - - Travel and Conferences 5200 13,085 13,085 350 - 350 2,360 8,000 10,360 Dues and Memberships 5300 5,478 5,478 - - - 1,000 1,000 Insurance 5400 18,939 18,939 - - - - - Operations and Housekeeping Services 5500 25,635 25,635 486 - 486 45,200 45,200 Rentals, Leases, Repairs, and Noncap. Im 5600 268,657 268,657 89,548 - 89,548 269,201 269,201 Transfers of Direct Costs 5700-5799 - - - - - - - Professional/Consulting Services & Oper 5800 659,406 659,406 73,362 26,158 99,521 565,618 128,500 694,118 Communications 5900 5,381 5,381 1,327 - 1,327 7,663 7,663 Total, Services and Other Operatin 996,582 - 996,582 165,073 26,158 191,232 891,042 136,500 1,027,542

6. Capital Outlay (Obj. 6100-6170, 6200-6500 for mo Land and Land Improvements 6100-6170 - - - - - Buildings and Improvements of Buildings 6200 - - - - - Books and Media for New School Librarie - - Expansion of School Libraries 6300 - - - - - Equipment 6400 - - - - -

Page 5 of 28











Equipment Replacement 6500 - - - - - Depreciation Expense (for accrual basis o 6900 - - - - 3,000 3,000

Total, Capital Outlay - - - - - - 3,000 - 3,000

Page 6 of 28











7. Other Outgo Tuition to Other Schools 7110-7143 - - - - -

Transfers of Pass-through Revenues to O 7211-7213 - - - - - Transfers of Apportionments to Other LEA 7221-7223SE - - - - - Transfers of Apportionments to Other LEA 7221-7223AO - - - - - All Other Transfers 7281-7299 - - - - - Transfers of Indirect Costs 7300-7399 - - - - - Debt Service: - - Interest 7438 - - - - - Principal (for modified accrual basis o 7439 - - - - - Total, Other Outgo - - - - - - - - -

8. TOTAL EXPENDITURES 2,553,048 237,835 2,790,883 596,648 69,556 666,204 2,441,098 269,085 2,710,183

C. EXCESS (DEFICIENCY) OF REVENUES OVE

BEFORE OTHER FINANCING SOURCES AND 106,738 - 106,738 10,924 (35,355) (24,431) 162,502 (144,245) 18,257

D. OTHER FINANCING SOURCES / USES 1. Other Sources 8930-8979 - - - 2. Less: Other Uses 7630-7699 - - - 3. Contributions Between Unrestricted and Restricted Accounts

(must net to zero) 8980-8999 - - (2,382) 2,382 - 4. TOTAL OTHER FINANCING SOURCES / U - - - - - - (2,382) 2,382 -

E. NET INCREASE (DECREASE) IN FUND BALA 106,738 - 106,738 10,924 (35,355) (24,431) 160,120 (141,863) 18,257

F. FUND BALANCE, RESERVES

1. Beginning Fund Balancea. As of July 1 9791 972,388 - 972,388 797,807 141,863 939,670 797,807 141,863 939,670

b. Adjustments to Beginning Balance 9793, 9795 - - - - c. Adjusted Beginning Balance 972,388 - 972,388 797,807 141,863 939,670 797,807 141,863 939,670

2. Ending Fund Balance, June 30 (E + F.1.c.) 1,079,126 - 1,079,126 808,731 106,508 915,239 957,926 - 957,926

Page 7 of 28











Components of Ending Fund Balance (Modifie a. Nonspendable

Revolving Cash (equals object 9130) 9711 - - - Stores (equals object 9320) 9712 - - - Prepaid Expenditures (equals object 9330 9713 - - - All Others 9719 - - -

b. Restricted 9740 - - - c. Committed - - -

1. Stabilization Arrangements 9750 - - - 2. Other Commitments 9760 - - -

d Assigned 9780 - - - e. Unassigned/Unappropriated - - -

1. Reserve for Economic Uncertainties 9789 - - 135,509 135,509 2. Unassigned/Unappropriated Amount 9790M - - - - - - 822,417 - -

f. Components of Ending Net Position (Accrual Basis only)1. Net Investment in Capital Assets 9796 - - - - - 2. Restricted Net Position 9797 - - 106,508 106,508 - - 3. Unrestricted Net Position 9790A 1,079,126 1,079,126 808,731 808,731 822,417 822,417

8 of 28 Revised 5/2014

Totals Totals Description Object Code Unrestricted Restricted Total FY 2017-18 FY 2018-19

A. REVENUES 1. LCFF/Revenue Limit Sources

State Aid - Current Year 8011 1,494,711 - 1,494,711 1,549,840 1,649,745 EPA 8012 406,830 - 406,830 358,382 158,999 State Aid - Prior Years 8019 - - - Charter Schools In Lieu Property Taxes 8096 566,645 - 566,645 542,571 503,315 Other Revenue Limit Transfers 8091, 8097 - - - Total, Revenue Limit Sources 2,468,186 - 2,468,186 2,450,792 2,312,060

2. Federal Revenues

No Child Left Behind 8290 - - - Special Education - Federal 8181, 8182 - - - Child Nutrition - Federal 8220 - - - Other Federal Revenues 8110,8260-8299 - - - Total, Federal Revenues - - - - -


Special Education - State StateRevSE - 124,840 124,840 124,840 124,840 All Other State Revenues StateRevAO 135,414 - 135,414 60,974 56,618 Total, Other State Revenues 135,414 124,840 260,254 185,814 181,458


All Other Local Revenues LocalRevAO - - - - Total, Local Revenues - - - - -

5. TOTAL REVENUES 2,603,600 124,840 2,728,440 2,636,606 2,493,518

B. EXPENDITURES

1. Certificated Salaries Certificated Teachers 1100 750,492 - 750,492 683,507 635,738 Certificated Pupil Support 1200 81,669 64,168 145,837 150,212 154,719 Certificated Supervisors & Administrators 1300 88,674 - 88,674 91,334 94,074 Other Certificated Salaries 1900 - - - - - Total, Certificated Salaries 920,835 64,168 985,003 925,054 884,531


Non-certificated Instructional 2100 77,407 - 77,407 79,729 82,472 Non-certificated Support 2200 88,337 47,566 135,904 135,309 149,704 Non-certificated Supervisors & Administrators 2300 - - - - - Clerical and Office Salaries 2400 63,479 - 63,479 65,383 67,345 Other Non-certificated Salaries 2900 17,045 - 17,045 17,406 16,779 Total, Non-certificated Salaries 246,268 47,566 293,834 297,827 316,299

3. Employee Benefits STRS 3101-3102 106,232 10,688 116,920 125,808 135,610 PERS 3201-3202 30,047 3,249 33,296 40,578 45,229 OASDI / Medicare / Alternative 3301-3302 36,252 3,956 40,208 39,496 40,218 Health and Welfare Benefits 3401-3402 95,520 - 95,520 95,520 95,520 Unemployment Insurance 3501-3502 11,510 1,279 12,788 12,229 12,008 Workers' Compensation Insurance 3601-3602 15,120 1,680 16,800 17,640 18,522 OPEB, Allocated 3701-3702 - - - OPEB, Active Employees 3751-3752 - - - Other Employee Benefits 3901-3902 - - - Total, Employee Benefits 294,681 20,851 315,532 331,271 347,108


Approved Textbooks and Core Curricula Materials 4100 6,000 - 6,000 3,750 3,825 Books and Other Reference Materials 4200 1,000 - 1,000 974 994 Materials and Supplies 4300 54,893 - 54,893 51,998 44,395 Noncapitalized Equipment 4400 13,974 - 13,974 9,166 9,399 Food 4700 9,405 - 9,405 8,594 8,766 Total, Books and Supplies 85,272 - 85,272 74,482 67,378

FY 2016-17

Charter Approving Entity: San Juan Unified School DistrictCharter #: 0946

Fiscal Year: 2016-17

CHARTER SCHOOL BUDGET REPORT - ALTERNATIVE FORM MYP


9 of 28 Revised 5/2014


FY 2016-17


Fiscal Year: 2016-17




Subagreements for Services 5100 - - - - - Travel and Conferences 5200 2,360 8,000 10,360 11,591 11,673 Dues and Memberships 5300 1,000 - 1,000 1,071 1,092 Insurance 5400 - - - - - Operations and Housekeeping Services 5500 45,200 - 45,200 38,148 31,628 Rentals, Leases, Repairs, and Noncap. Improvements 5600 269,201 - 269,201 274,781 282,990 Professional/Consulting Services & Operating Expend. 5800 565,618 128,500 694,118 572,756 511,961 Communications 5900 7,663 - 7,663 7,732 7,886 Total, Services and Other Operating Expenditures 891,042 136,500 1,027,542 906,079 847,231

6. Capital Outlay Sites and Improvements of Sites 6100-6170 - - - - - Buildings and Improvements of Buildings 6200 - - - - - Books and Media for New/Major Expansion School Librari 6300 - - - - - Equipment 6400 - - - - - Equipment Replacement 6500 - - - - - Depreciation Expense (for full accrual only) 6900 3,000 - 3,000 6,000 6,000

Total, Capital Outlay 3,000 - 3,000 6,000 6,000


Transfers of Pass-through Revenues to Other LEAs 7211-7213 - - - - - Transfers of Apportionments to Other LEAs - Spec. Ed. 7221-7223SE - - - - - Transfers of Apportionments to Other LEAs - All Other 7221-7223AO - - - - - All Other Transfers 7281-7299 - - - - - Debt Service: Interest 7438 - - - - - Principal 7439 - - - - - Total, Other Outgo - - - - -

8. TOTAL EXPENDITURES 2,441,098 269,085 2,710,183 2,540,712 2,468,547

C. EXCESS OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES 162,502 (144,245) 18,257 95,894 24,971

D. OTHER FINANCING SOURCES / USES 1. Other Sources 8930-8979 - - - - - 2. Less: Other Uses 7630-7699 - - - - - 3. Contributions Between Unrestricted and Restricted

Accounts (must net to zero) 8980-8999 (2,382) 2,382 - - - 4. TOTAL OTHER FINANCING SOURCES / USES (2,382) 2,382 - - -

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 160,120 (141,863) 18,257 95,894 24,971


1. Beginning Fund Balancea. As of July 1 9791 797,807 141,863 939,670 957,926 1,053,820

b. Adjustments to Beginning Balance 9793, 9795 - - - - - c. Adjusted Beginning Balance 797,807 141,863 939,670 957,926 1,053,820

2. Ending Fund Balance, June 30 957,926 - 957,926 1,053,820 1,078,791

Components of Ending Fund Balance (Mod. Accrual Basis):a. Nonspendable

Revolving Cash (equals object 9130) 9711 - - - - - Stores (equals object 9320) 9712 - - - - - Prepaid Expenditures (equals object 9330) 9713 - - - - - All Others 9719 - - - - -

b. Restricted 9740 - - - - - c. Committed 9750, 9760 - - - - - d Assigned 9780 - - - - - e. Unassigned/Unappropriated - -

1. Reserve for Economic Uncertainties 9789 135,509 - 135,509 127,036 123,427 2. Unassigned/Unappropriated Amount 9790M 822,417 - 822,417 926,784 955,363

f. Components of Ending Net Position (Accrual Basis)1. Net Investment in Capital Assets 9796 - - - - - 2. Restricted Net Position 9797 - - - - - 3. Unrestricted Net Position 9790A 822,417 - 822,417 926,784 955,363

LCFF Calculator Universal AssumptionsGolden Valley Charter School of Sacramento (114983)

Summary of Funding2016-17 2017-18 2018-19

Target 2,560,264$ 2,481,623$ 2,358,621$ Floor 2,359,309 2,367,477 2,280,550 Applied Formula: Target or Floor FLOOR FLOOR FLOORRemaining Need after Gap (informational only) 92,078 30,831 46,561 Current Year Gap Funding 108,878 83,315 31,509 Economic Recovery Target - - - Additional State Aid - - - Total Phase-In Entitlement 2,468,186$ 2,450,792$ 2,312,060$

TRUEComponents of LCFF By Object Code

2016-17 2017-18 2018-198011 - State Aid 1,494,711$ 1,549,840$ 1,649,745$ 8011 - Fair Share - - - 8311 & 8590 - Categoricals - - - EPA (for LCFF Calculation purposes) 406,830 358,382 158,999 Local Revenue Sources: 8021 to 8089 - Property Taxes - - - 8096 - In-Lieu of Property Taxes 566,645 542,571 503,315 Property Taxes net of in-lieu - - - TOTAL FUNDING 2,468,186$ 2,450,792$ 2,312,060$ Less: Excess Taxes -$ -$ -$ Less: EPA in Excess to LCFF Funding -$ -$ -$ Total Phase-In Entitlement 2,468,186$ 2,450,792$ 2,312,060$ 8012 - EPA Receipts (for budget & cashflow) 406,830$ 358,382$ 158,999$

Summary of Student Population2016-17 2017-18 2018-19

Unduplicated Pupil Population Agency Unduplicated Pupil Count 128.95 123.90 114.97 COE Unduplicated Pupil Count - - - Total Unduplicated pupil Count 128.95 123.90 114.97 Rolling %, Supplemental Grant 39.2600% 39.3200% 38.8400% Rolling %, Concentration Grant 39.2600% 39.3200% 38.8400%

FUNDED ADA Adjusted Base Grant ADA Current Year Current Year Current Year Grades TK-3 135.85 138.60 138.60 Grades 4-6 82.65 84.55 85.50 Grades 7-8 96.90 78.85 56.05 Grades 9-12 - - - Total Adjusted Base Grant ADA 315.40 302.00 280.15

Necessary Small School ADA Current year Current year Current year Grades TK-3 - - - Grades 4-6 - - - Grades 7-8 - - - Grades 9-12 - - - Total Necessary Small School ADA - - - Total Funded ADA 315.40 302.00 280.15

ACTUAL ADA (Current Year Only) Grades TK-3 135.85 138.60 138.60 Grades 4-6 82.65 84.55 85.50 Grades 7-8 96.90 78.85 56.05 Grades 9-12 - - - Total Actual ADA 315.40 302.00 280.15 Funded Difference (Funded ADA less Actual ADA) - - -

Minimum Proportionality Percentage (MPP)2016-17 2017-18 2018-19

Current year estimated supplemental and concent 146,998$ 171,763$ 170,011$ Current year Minimum Proportionality Percentage 6.33% 7.54% 7.94%

2019-20 2020-21

2,429,662$ 2,429,662$ 2,319,567 2,401,016

FLOOR FLOOR28,647 - 81,448 28,646

- - - -

2,401,015$ 2,429,662$

2019-20 2020-21

1,895,993$ 1,924,640$ - - - - - -

- - 505,022 505,022

- - 2,401,015$ 2,429,662$

-$ -$ -$ -$

2,401,015$ 2,429,662$ -$ -$

2019-20 2020-21

114.97 114.97 - -

114.97 114.97 38.8400% 38.8400%38.8400% 38.8400%

Current Year Current Year138.60 138.60

85.50 85.50 57.00 57.00

- - 281.10 281.10

Current year Current year- - - - - - - - - -

281.10 281.10

138.60 138.60 85.50 85.50 57.00 57.00

- - 281.10 281.10

- -

2019-20 2020-21

173,800$ 175,132$ 7.80% 7.77%


July August September October November December January February March April May June Accruals TOTAL

ACTUALS ACTUALS ACTUALS ACTUALSA. BEGINNING CASH 9110 933,503 970,206 747,374 774,334 818,809 794,119 839,576 858,297 824,084 927,402 887,339 847,276 B. RECEIPTS

LCFF SourcesState Aid, EPA 8011-8019 71,288 62,675 179,486 137,847 137,847 179,486 137,847 128,324 221,870 128,324 128,324 221,870 166,355 1,901,541 In Lieu Property Taxes 8096 - 35,023 70,046 46,697 46,176 46,176 46,176 46,176 75,908 40,326 40,326 40,326 33,289 566,645 Other LCFF/Revenue Limit Transfers 8091, 8097 - -

Federal Revenue 8100-8299 - - - - - - - - - - - - - Other State Revenue 8300-8599 - 10,481 - 28,231 - 28,508 43,410 - 14,254 - - 124,840 10,530 260,254 Other Local Revenue 8600-8799 - - - - - - - - - - - - - All Other Financing Sources 8930-8979 - -

- TOTAL RECEIPTS 71,288 108,179 249,532 212,775 184,023 254,170 227,434 174,500 312,031 168,650 168,650 387,036 210,174 2,728,440

C. DISBURSEMENTSCertificated Salaries 1000-1999 7,705 70,260 77,378 82,144 93,440 93,440 93,440 93,440 93,440 93,440 93,440 93,440 985,003 Classified Salaries 2000-2999 3,828 41,380 37,315 35,470 21,980 21,980 21,980 21,980 21,980 21,980 21,980 21,980 293,834 Employee Benefits 3000-3999 11,673 18,060 31,481 17,459 29,608 29,608 29,608 29,608 29,608 29,608 29,608 29,608 315,532 Books and Supplies 4000-4999 - 32,173 8,448 200 5,556 5,556 5,556 5,556 5,556 5,556 5,556 5,556 85,272 Services and Operating Expenditures 5000-5999 34,167 38,860 60,075 58,129 58,129 58,129 58,129 58,129 58,129 58,129 58,129 429,405 1,027,542 Capital Outlay 6000-6999 - - - - - - - - - - - - Other Outgo 7000-7499 - - - - - - - - - - - - All Other Financing Uses 7630-7699 - - - - - - - - - - - -

- - - - - - - - - - - - TOTAL DISBURSEMENTS 57,372 200,733 214,697 193,402 208,713 208,713 208,713 208,713 208,713 208,713 208,713 579,989 - 2,707,183

D. TRANSACTIONS, OtherAccounts Receivable 9200-9399 94,987 12,290 (450) 18,302 125,129

9500-9630, 9650 72,201 (7,432) 7,424 (6,799) 65,393 9640 - 150,000 (150,000) -

TOTAL TRANSACTIONS, Other 22,786 (130,278) (7,874) 25,101 - - - - - - - - - 59,736

E.36,703 (222,832) 26,961 44,474 (24,690) 45,457 18,721 (34,213) 103,318 (40,063) (40,063) (192,954) 210,174 80,993

F. ENDING CASH (A + E) 970,206 747,374 774,334 818,809 794,119 839,576 858,297 824,084 927,402 887,339 847,276 654,322

G. ENDING CASH, PLUS ACCRUALS 1,014,496

Accounts Payable(Liabilities, including Deferred Revenue)

NET INCREASE/DECREASE (B - C + D)

Golden Valley River School - Cash Flow Worksheet2016-17

Loans

Other Receipts/Non-Revenue

Other Disbursements/Non Expenditures

Golden Valley River Charter School

First Interim Budget Assumptions

REVENUE:

Golden Valley River Charter School First Interim Budget Projections indicate a decrease in Revenue from $2,897,621 to $2,728,440 for a total of $169,181. This is due to the following factors:

Local Control Funding Formula (LCFF)

- Fiscal Year 2016-17 projected P-2 ADA decrease from 324.00 to 315.40 between the Preliminary Budget and First Interim based on enrollment. This resulted in an LCFF revenue decrease from $2,659,786 to $2,468,186 for a total of ($191,600.)

- Unduplicated Pupil Count decrease from the Preliminary Budget Projection of 55% to the CBEDS Fall 1 Actual percentage of 38.84%

Federal Revenue

- No Change between Preliminary Budget and First Interim Budget Projections. Remains at $0.

Other State Revenue

- Special Educational funding increased based on San Juan Unified Special Education revenue projections provided in September.

- Lottery funding per pupil funding was increased based on state projections but reduced in total based on lower total ADA.

- Additional one time state funding remains the same.

Local Revenue

- No Change between Preliminary Budget and First Interim Budget Projections. Remains at $0. All Local Revenue is allocated to the Central Office and reduces the Central Office fee.

EXPENDITURES:

Golden Valley River Charter School First Interim Budget Projections indicate a decrease in Expenditures from $2,790,883 to $2,710,183 for a total of ($80,700.) This is due to the following factors:

Certificated Salaries

- Slight increase in Certificated salaries from $982,412 to $985,003 for a total of $2,591 in the First Interim Budget when compared to the Preliminary Budget. This increase was based on actuals.

Non-Certificated Salaries

- Decrease in Non-Certificated Salaries from $374,097 to $293,834 for a total of ($90,263.) This is due to the following:

o 2100 – Partial FTE Instructional Aide moved to other school o 2200 – Reduced based on actual salary agreements o 2400 – Increased slightly based on final salary of newly filled position o 2900 – Reclassification of all afterschool staff to Central Office

• Some fluctuation occurred for both schools staff salaries in both Certificated and Non-

Certificated categories as the final determination were being made for what positions were appropriate to allocate to the Central Office.

Employee Benefits

- Benefits are projected to decrease from $346,073 to $315,332 for a total of ($30,741). This decrease is due to lower overall salary projections, as well as lower health and welfare participation than originally projected.

Books and Supplies

- Books and Supplies are projected to decrease from $91,718 to $85,272 in the First Interim Budget when compared to the Preliminary Budget, for a total of ($6,446) based on actuals and anticipated budget cuts.

Services and Other Operating Expenditures

- Services and Other Operating Expenditures are projected to decrease from $996,582 to $1,027,542 in the First Interim Budget when compared to the Preliminary Budget, for a total of $30,960. The majority of this increase is due to increased CMO fees for the absorption of the Afterschool staff.

Capital Outlay

- Increase from $0 to $3,000 between Preliminary Budget and First Interim Budget Projections based on anticipated asset purchase.

FUND BALANCE:

- The Preliminary Budget initially assumed a $106,738 Net Increase to the fund balance. Due to the updated projections in the First Interim Budget, the Net Increase to the fund balance is now projecting at $18,257.

- The Preliminary Budget initially assumed a Beginning Fund Balance of $972,388. Due to the Unaudited Actuals for prior year and anticipated audit adjustments, the First Interim Beginning Fund Balance is now projected at $915,239

- The net of the decrease in Beginning Balance as well as the decrease in projected Net Revenue for current year resulted in a change from the Preliminary Budget projected Ending Fund Balance of $1,079,126 to the updated First Interim Ending Fund Balance of $957,926, or 35.34% of annual expenditures.

MULTI-YEAR PROJECTION:

- Decrease of one grade level enrollment per year for 2017-18 and 2018-19 as the double tracked grades graduate.

- Decrease of one certificated FTE per year to cover new grade levels. - Decrease in other expenses based on lower enrollment and staffing levels.

Page 15 of 28

(continued)34-67447-0132399San Juan Unified School DistrictSacramento County1728

To the entity that approved the charter school:( x ) 2016-17 CHARTER SCHOOL FIRST INTERIM FINANCIAL REPORT -- ALTERNATIVE FORM: This report

has been approved, and is hereby filed by the charter school pursuant to Education Code Section 47604.33.

Signed: Date:Charter School Official

(Original signature required)PrintName: Title:

To the County Superintendent of Schools:( x ) 2016-17 CHARTER SCHOOL FIRST INTERIM FINANCIAL REPORT -- ALTERNATIVE FORM: This report

is hereby filed with the County Superintendent pursuant to Education Code Section 47604.33.

Signed: Date:Authorized Representative of

Charter Approving Entity(Original signature required)

PrintName: Title:

For additional information on the First Interim Report, please contact:

For Approving Entity: For Charter School:

Name Name

Title Title

Phone Phone

E-mail E-mail

This report has been verified for mathematical accuracy by the County Superintendent of Schools,pursuant to Education Code Section 47604.33.

District Advisor Date

(916) 597-1478

[email protected]

Caleb Buckley

Executive Director

Caleb Buckley Executive Director

2016/17

CHARTER SCHOOLINTERIM FINANCIAL REPORT - ALTERNATIVE FORM

First Interim Report Certification

Charter School Name: Golden Valley Orchard School

CDS #:Charter Approving Entity:

County:Charter #:

Fiscal Year:

Page 16 of 28


Charter School Name: Golden Valley Orchard SchoolCDS #: 34-67447-0132399





Description Object Code Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted TotalA. REVENUES

1. LCFF Sources State Aid - Current Year 8011 1,199,071 1,199,071 194,947 194,947 1,257,360 1,257,360 EPA - Current Year 8012 39,900 39,900 8,454 8,454 42,370 42,370 State Aid - Prior Years 8019 - - (11,188) (11,188) -

Transfers to Charter Schools in Lieu 8096 359,100 359,100 79,224 79,224 380,607 380,607 Other LCFF Transfers 8091, 8097 - - - - Total, LCFF Sources 1,598,071 - 1,598,071 271,436.24 - 271,436 1,680,337 - 1,680,337

2. Federal Revenues

No Child Left Behind 8290 - - - - - Special Education - Federal 8181, 8182 - - - - - Child Nutrition - Federal 8220 - - - - - Other Federal Revenues 8110, 8260-8299 - - - - 21,881 21,881 Total, Federal Revenues - - - - - - - 21,881 21,881


Special Education - State StateRevSE 60,000 60,000 18,076 18,076 65,168 65,168 All Other State Revenues StateRevAO - 72,333 72,333 - - - 80,027 - 80,027 Total, Other State Revenues - 132,333 132,333 - 18,076 18,076 80,027 65,168 145,195


All Other Local Revenues LocalRevAO - - - - - - - Total, Local Revenues - - - - - - - - -

5. TOTAL REVENUES 1,598,071 132,333 1,730,404 271,436.24 18,076 289,513 1,760,364 87,049 1,847,413

B. EXPENDITURES

1. Certificated Salaries Certificated Teachers' Salaries 1100 444,430 444,430 107,336 - 107,336 461,827 461,827 Certificated Pupil Support Salaries 1200 85,720 85,720 - 9,949 9,949 65,309 15,983 81,292 Certificated Supervisors' and Admin 1300 78,507 78,507 26,169 - 26,169 78,507 78,507 Other Certificated Salaries 1900 - - - - - - Total, Certificated Salaries 522,937 85,720 608,657 133,505 9,949 143,454 605,642 15,983 621,625





Page 17 of 28











Non-certificated Instructional Aides' 2100 70,878 70,878 34,393 - 34,393 80,753 80,753 Non-certificated Support Salaries 2200 35,170 35,170 28,611 5,558 34,169 68,534 15,652 84,186 Non-certificated Supervisors' and A 2300 - - - - - - Clerical and Office Salaries 2400 58,723 58,723 15,292 - 15,292 56,790 1,890 58,680 Other Non-certificated Salaries 2900 76,629 76,629 11,755 - 11,755 26,959 26,959 Total, Non-certificated Salarie 206,231 35,170 241,400 90,051 5,558 95,609 233,035 17,542 250,577

Page 18 of 28











3. Employee Benefits STRS 3101-3102 65,126 11,443 76,569 19,065 1,252 20,316 68,488 4,277 72,765 PERS 3201-3202 32,589 32,589 9,019 1,354 10,372 30,186 262 30,448 OASDI / Medicare / Alternative 3301-3302 27,293 27,293 9,024 629 9,653 28,957 1,905 30,862 Health and Welfare Benefits 3401-3402 53,280 53,280 12,886 - 12,886 47,280 6,000 53,280 Unemployment Insurance 3501-3502 11,550 11,550 1,013 - 1,013 8,387 335 8,722 Workers' Compensation Insurance 3601-3602 10,500 10,500 - - - 10,002 498 10,500 OPEB, Allocated 3701-3702 - - - - - - - - OPEB, Active Employees 3751-3752 - - - - - - - Other Employee Benefits 3901-3902 - - - - - - - Total, Employee Benefits 200,338 11,443 211,781 51,007 3,234 54,241 193,299 13,278 206,576


Approved Textbooks and Core Curr 4100 2,700 - 2,700 449 - 449 1,200 - 1,200 Books and Other Reference Materia 4200 3,410 - 3,410 383 - 383 910 - 910 Materials and Supplies 4300 48,462 - 48,462 23,513 - 23,513 26,362 17,000 43,362 Noncapitalized Equipment 4400 16,086 - 16,086 7,247 - 7,247 16,341 - 16,341 Food 4700 11,145 - 11,145 1,857 - 1,857 6,144 - 6,144 Total, Books and Supplies 81,802 - 81,802 33,448 - 33,448 50,957 17,000 67,957

5. Services and Other Operating Expend

Subagreements for Services 5100 - - - - - - - Travel and Conferences 5200 9,788 9,788 677 - 677 2,538 4,750 7,288 Dues and Memberships 5300 4,482 4,482 - - - 750 - 750 Insurance 5400 15,496 15,496 - - - - - - Operations and Housekeeping Serv 5500 20,974 20,974 691 - 691 29,600 - 29,600 Rentals, Leases, Repairs, and Nonc 5600 203,995 203,995 67,153 - 67,153 202,435 - 202,435 Transfers of Direct Costs 5700-5799 - - - - - - - - - Professional/Consulting Services & 5800 314,611 314,611 45,062 11,601 56,663 360,096 78,500 438,596 Communications 5900 4,331 4,331 1,172 - 1,172 5,872 - 5,872 Total, Services and Other Op 573,677 - 573,677 114,756 11,601 126,357 601,291 83,250 684,541

6. Capital Outlay (Obj. 6100-6170, 6200-6500 Land and Land Improvements 6100-6170 - - - - - - - Buildings and Improvements of Buil 6200 - - - - - - - Books and Media for New School L - - - -

Page 19 of 28











Expansion of School Libraries 6300 - - - - - - - Equipment 6400 - - - - - - - Equipment Replacement 6500 - - - - - - - Depreciation Expense (for accrual b 6900 - - - - 1,800 - 1,800

Total, Capital Outlay - - - - - - 1,800 - 1,800

Page 20 of 28











7. Other Outgo Tuition to Other Schools 7110-7143 - - - - - - - - -

Transfers of Pass-through Revenue 7211-7213 - - - - - - - - - Transfers of Apportionments to Oth 7221-7223SE - - - - - - - - - Transfers of Apportionments to Oth 7221-7223AO - - - - - - - - - All Other Transfers 7281-7299 - - - - - - - - - Transfers of Indirect Costs 7300-7399 - - - - - - - - - Debt Service: - - - - - - - Interest 7438 - - - 881 - 881 1,381 - 1,381 Principal (for modified accrual ba 7439 - - - - - - - - - Total, Other Outgo - - - 881 - 881 1,381 - 1,381

8. TOTAL EXPENDITURES 1,584,984 132,333 1,717,317 423,648 30,341 453,990 1,687,406 147,053 1,834,458

C. EXCESS (DEFICIENCY) OF REVENUES

BEFORE OTHER FINANCING SOURCES 13,087 (0) 13,087 (152,212) (12,265) (164,477) 72,958 (60,004) 12,955

D. OTHER FINANCING SOURCES / USES 1. Other Sources 8930-8979 - - - 2. Less: Other Uses 7630-7699 - - - 3. Contributions Between Unrestricted and Restricted Accounts

(must net to zero) 8980-8999 - - (36,577) 36,577 - 4. TOTAL OTHER FINANCING SOURCE - - - - - - (36,577) 36,577 -

E. NET INCREASE (DECREASE) IN FUND 13,087 (0) 13,087 (152,212) (12,265) (164,477) 36,381 (23,427) 12,955


1. Beginning Fund Balancea. As of July 1 9791 128,751 128,751 (8,872) 23,427 14,555 (8,872) 23,427 14,555

b. Adjustments to Beginning Balance 9793, 9795 - - - - - - - - c. Adjusted Beginning Balance 128,751 - 128,751 (8,872) 23,427 14,555 (8,872) 23,427 14,555

2. Ending Fund Balance, June 30 (E + F. 141,838 (0) 141,838 (161,084) 11,162 (149,922) 27,510 - 27,510

Page 21 of 28











Components of Ending Fund Balance (Mo a. Nonspendable

Revolving Cash (equals object 9130 9711 - - - Stores (equals object 9320) 9712 - - - Prepaid Expenditures (equals objec 9713 - - - All Others 9719 - - -

b. Restricted 9740 - - - c. Committed - - -

1. Stabilization Arrangements 9750 - - - 2. Other Commitments 9760 - - -

d Assigned 9780 - - - e. Unassigned/Unappropriated - - -

1. Reserve for Economic Uncertaint 9789 - - 27,510 27,510 2. Unassigned/Unappropriated Amo 9790M 0 - - - - - 27,510 - -

f. Components of Ending Net Position (Accrual Basis only)1. Net Investment in Capital Assets 9796 - - - - - 2. Restricted Net Position 9797 (0) (0) 11,162 11,162 - - 3. Unrestricted Net Position 9790A 141,838 141,838 (161,084) (161,084) - -

22 of 28 Revised 5/2014


A. REVENUES 1. LCFF/Revenue Limit Sources

State Aid - Current Year 8011 1,257,360 - 1,257,360 1,494,118 1,662,054 EPA 8012 42,370 - 42,370 49,400 54,340 State Aid - Prior Years 8019 - - - Charter Schools In Lieu Property Taxes 8096 380,607 - 380,607 443,757 488,133 Other Revenue Limit Transfers 8091, 8097 - - - Total, Revenue Limit Sources 1,680,337 - 1,680,337 1,987,275 2,204,527

2. Federal Revenues

No Child Left Behind 8290 - - - - - Special Education - Federal 8181, 8182 - - - - - Child Nutrition - Federal 8220 - - - - - Other Federal Revenues 8110,8260-8299 - 21,881 21,881 - - Total, Federal Revenues - 21,881 21,881 - -


Special Education - State StateRevSE - 65,168 65,168 68,168 68,850 All Other State Revenues StateRevAO 80,027 - 80,027 48,033 53,433 Total, Other State Revenues 80,027 65,168 145,195 116,201 122,283


All Other Local Revenues LocalRevAO - - - Total, Local Revenues - - - - -

5. TOTAL REVENUES 1,760,364 87,049 1,847,412.89 2,103,476 2,326,809

B. EXPENDITURES

1. Certificated Salaries Certificated Teachers 1100 461,827 - 461,827 553,059 625,559 Certificated Pupil Support 1200 65,309 15,983 81,292 83,730 86,242 Certificated Supervisors & Administrators 1300 78,507 - 78,507 80,862 83,288 Other Certificated Salaries 1900 - - - - - Total, Certificated Salaries 605,642 15,983 621,625 717,651 795,089


Non-certificated Instructional 2100 80,753 - 80,753 83,175 85,319 Non-certificated Support 2200 68,534 15,652 84,186 91,384 94,125 Non-certificated Supervisors & Administrators 2300 - - - - - Clerical and Office Salaries 2400 56,790 1,890 58,680 60,440 62,253 Other Non-certificated Salaries 2900 26,959 - 26,959 27,708 30,479 Total, Non-certificated Salaries 233,035 17,542 250,577 262,707 272,176

3. Employee Benefits STRS 3101-3102 68,488 4,277 72,765 96,780 121,302 PERS 3201-3202 30,186 262 30,448 37,756 43,021 OASDI / Medicare / Alternative 3301-3302 28,957 1,905 30,862 33,415 34,659 Health and Welfare Benefits 3401-3402 47,280 6,000 53,280 53,280 53,280 Unemployment Insurance 3501-3502 8,387 335 8,722 9,804 10,569 Workers' Compensation Insurance 3601-3602 10,002 498 10,500 11,025 11,576 OPEB, Allocated 3701-3702 - - - - - OPEB, Active Employees 3751-3752 - - - - - Other Employee Benefits 3901-3902 - - - - - Total, Employee Benefits 193,299 13,278 206,576 242,060 274,408


Approved Textbooks and Core Curricula Materials 4100 1,200 - 1,200 3,750 3,825 Books and Other Reference Materials 4200 910 - 910 974 994 Materials and Supplies 4300 26,362 17,000 43,362 51,998 61,538 Noncapitalized Equipment 4400 16,341 - 16,341 9,166 9,399 Food 4700 6,144 - 6,144 8,594 8,766 Total, Books and Supplies 50,957 17,000 67,957 74,482 84,521

FY 2016-17


Fiscal Year: 2016/17



23 of 28 Revised 5/2014


FY 2016-17


Fiscal Year: 2016/17




Subagreements for Services 5100 - - - - - Travel and Conferences 5200 2,538 4,750 7,288 6,491 6,573 Dues and Memberships 5300 750 - 750 714 728 Insurance 5400 - - - - - Operations and Housekeeping Services 5500 29,600 - 29,600 38,148 46,194 Rentals, Leases, Repairs, and Noncap. Improvements 5600 202,435 - 202,435 223,019 242,021 Professional/Consulting Services & Operating Expend. 5800 360,096 78,500 438,596 470,623 515,138 Communications 5900 5,872 - 5,872 6,584 6,716 Total, Services and Other Operating Expenditures 601,291 83,250 684,541 745,579 817,370

6. Capital Outlay Sites and Improvements of Sites 6100-6170 - - - - - Buildings and Improvements of Buildings 6200 - - - - - Books and Media for New/Major Expansion School Librari 6300 - - - - - Equipment 6400 - - - - - Equipment Replacement 6500 - - - - - Depreciation Expense (for full accrual only) 6900 1,800 - 1,800 3,600 3,600

Total, Capital Outlay 1,800 - 1,800 3,600 3,600


Transfers of Pass-through Revenues to Other LEAs 7211-7213 - - - - - Transfers of Apportionments to Other LEAs - Spec. Ed. 7221-7223SE - - - - - Transfers of Apportionments to Other LEAs - All Other 7221-7223AO - - - - - All Other Transfers 7281-7299 - - - - - Debt Service: - - - Interest 7438 1,381 - 1,381 1,381 1,381 Principal 7439 - - - Total, Other Outgo 1,381 - 1,381 1,381 1,381

8. TOTAL EXPENDITURES 1,687,406 147,053 1,834,458 2,047,459 2,248,544

C. EXCESS OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES 72,958 (60,004) 12,955 56,016 78,265

D. OTHER FINANCING SOURCES / USES 1. Other Sources 8930-8979 - - - - - 2. Less: Other Uses 7630-7699 - - - - - 3. Contributions Between Unrestricted and Restricted

Accounts (must net to zero) 8980-8999 (36,577) 36,577 - - - 4. TOTAL OTHER FINANCING SOURCES / USES (36,577) 36,577 - - -

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 36,381 (23,427) 12,955 56,016 78,265


1. Beginning Fund Balancea. As of July 1 9791 (8,872) 23,427 14,555 27,510 56,016

b. Adjustments to Beginning Balance 9793, 9795 - - - - c. Adjusted Beginning Balance - - - - 56,016

2. Ending Fund Balance, June 30 27,510 - 27,510 56,016 134,282

Components of Ending Fund Balance (Mod. Accrual Basis):a. Nonspendable

Revolving Cash (equals object 9130) 9711 - - - - - Stores (equals object 9320) 9712 - - - - - Prepaid Expenditures (equals object 9330) 9713 - - - - - All Others 9719 - - - - -

b. Restricted 9740 - - - - - c. Committed 9750, 9760 - - - - - d Assigned 9780 - - - - - e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 - - - 56,016 112,427 2. Unassigned/Unappropriated Amount 9790M - - - 56,016 -

f. Components of Ending Net Position (Accrual Basis)1. Net Investment in Capital Assets 9796 - - - - - 2. Restricted Net Position 9797 - - - - - 3. Unrestricted Net Position 9790A - - - - 21,854

LCFF Calculator Universal AssumptionsGolden Valley Orchard (132399)

Summary of Funding2016-17 2017-18 2018-19

Target 1,697,128$ 1,997,687$ 2,231,899$ Floor 1,660,483 1,959,137 2,186,003 Applied Formula: Target or Floor FLOOR FLOOR FLOORRemaining Need after Gap (informational only) 16,791 10,412 27,372 Current Year Gap Funding 19,854 28,138 18,524 Economic Recovery Target - - - Additional State Aid - - - Total Phase-In Entitlement 1,680,337$ 1,987,275$ 2,204,527$

TRUEComponents of LCFF By Object Code

2016-17 2017-18 2018-198011 - State Aid 1,257,360$ 1,494,118$ 1,662,054$ 8011 - Fair Share - - - 8311 & 8590 - Categoricals - - - EPA (for LCFF Calculation purposes) 42,370 49,400 54,340 Local Revenue Sources: 8021 to 8089 - Property Taxes - - - 8096 - In-Lieu of Property Taxes 380,607 443,757 488,133 Property Taxes net of in-lieu - - - TOTAL FUNDING 1,680,337$ 1,987,275$ 2,204,527$ Less: Excess Taxes -$ -$ -$ Less: EPA in Excess to LCFF Funding -$ -$ -$ Total Phase-In Entitlement 1,680,337$ 1,987,275$ 2,204,527$ 8012 - EPA Receipts (for budget & cashflow) 42,370$ 49,400$ 54,340$

Summary of Student Population2016-17 2017-18 2018-19

Unduplicated Pupil Population Agency Unduplicated Pupil Count 39.00 72.44 80.52 COE Unduplicated Pupil Count - - - Total Unduplicated pupil Count 39.00 72.44 80.52 Rolling %, Supplemental Grant 28.8600% 28.8600% 25.5300% Rolling %, Concentration Grant 28.8600% 28.8600% 25.5300%

FUNDED ADA Adjusted Base Grant ADA Current Year Current Year Current Year Grades TK-3 129.20 136.80 136.80 Grades 4-6 82.65 82.65 83.60 Grades 7-8 - 27.55 51.30 Grades 9-12 - - - Total Adjusted Base Grant ADA 211.85 247.00 271.70

Necessary Small School ADA Current year Current year Current year Grades TK-3 - - - Grades 4-6 - - - Grades 7-8 - - - Grades 9-12 - - - Total Necessary Small School ADA - - - Total Funded ADA 211.85 247.00 271.70

ACTUAL ADA (Current Year Only) Grades TK-3 129.20 136.80 136.80 Grades 4-6 82.65 82.65 83.60 Grades 7-8 - 27.55 51.30 Grades 9-12 - - - Total Actual ADA 211.85 247.00 271.70 Funded Difference (Funded ADA less Actual ADA) - - -

Minimum Proportionality Percentage (MPP)2016-17 2017-18 2018-19

Current year estimated supplemental and concent 76,718$ 100,291$ 103,574$ Current year Minimum Proportionality Percentage 4.78% 5.31% 4.93%

2019-20 2020-21

2,301,229$ 2,330,794$ 2,204,527 2,307,902

FLOOR FLOOR25,162 - 71,540 22,892

- - - -

2,276,067$ 2,330,794$

2019-20 2020-21

1,787,934$ 1,835,834$ - - - - - -

- - 488,133 494,960

- - 2,276,067$ 2,330,794$

-$ -$ -$ -$

2,276,067$ 2,330,794$ -$ -$

2019-20 2020-21

71.48 77.59 - -

71.48 77.59 27.7100% 27.3600%27.7100% 27.3600%

Current Year Current Year136.80 136.80

82.65 84.55 52.25 54.15

- - 271.70 275.50

Current year Current year- - - - - - - - - -

271.70 275.50

136.80 136.80 82.65 84.55 52.25 54.15

- - 271.70 275.50

- -

2019-20 2020-21

116,345$ 120,924$ 5.39% 5.47%


July August September October November December January February March April May June Accruals TOTAL

ACTUALS ACTUALS ACTUALS ACTUALSA. BEGINNING CASH 9110 25,488 85,441 162,711 113,924 109,740 75,831 61,652 244,334 212,485 235,033 232,437 225,547 B. RECEIPTS

LCFF SourcesState Aid, EPA 8011-8019 51,302 (11,188) 59,756 92,343 92,343 100,797 92,343 92,343 105,947 118,665 105,947 118,665 1,019,262 In Lieu Property Taxes 8096 - 18,282 36,565 24,376 24,376 24,376 24,376 24,376 59,046 31,368 31,368 31,368 52,875 382,756 Other LCFF/Revenue Limit Transfers 8091, 8097 - - - - - - - - - - - - -

Federal Revenue 8100-8299 - - - - - - - - - - - - - Other State Revenue 8300-8599 - 5,694 - $12,381.92 - 15,048 25,058 - 7,524 - - 65,168 30,030 160,904 Other Local Revenue 8600-8799 - - - - - - - - - - - - - All Other Financing Sources 8930-8979 - - - - - - - - - - - - -

- TOTAL RECEIPTS 51,302 12,789 96,321 129,101 116,719 140,221 141,777 116,719 172,517 150,033 137,315 215,201 82,905 1,562,922

C. DISBURSEMENTSCertificated Salaries 1000-1999 6,542 45,290 45,085 46,536 59,771 59,771 59,771 59,771 59,771 59,771 59,771 59,771 621,625 Classified Salaries 2000-2999 1,480 27,322 32,216 29,033 20,066 20,066 20,066 20,066 20,066 20,066 20,066 20,066 250,577 Employee Benefits 3000-3999 5,449 13,522 18,623 13,414 19,446 19,446 19,446 19,446 19,446 19,446 19,446 19,446 206,576 Books and Supplies 4000-4999 4,395 19,710 9,204 139 3,869 7,640 2,760 1,809 3,209 5,869 5,869 3,484 67,957 Services and Operating Expenditures 5000-5999 22,932 18,374 34,397 39,052 39,052 39,052 39,052 39,052 39,052 39,052 39,052 296,422.74 684,541 Capital Outlay 6000-6999 - - - - - - - - - - - - - Other Outgo 7000-7499 - - - - - - - - - - - - - All Other Financing Uses 7630-7699 - - - 881 92 92 - 92 92 92 - - 1,341

- - - - - - - - - - - - - TOTAL DISBURSEMENTS 40,799 124,219 139,525 129,055 142,296 146,067 141,095 140,236 141,636 144,296 144,204 399,190 - 1,832,617

D. PRIOR YEAR TRANSACTIONS, OtherAccounts Receivable 9200-9399 93,363 48,308 - - 182,000 323,671

9500-9630, 9650 43,914 9,607 5,584 (4,103) 55,002 9640 - (150,000) - 8,333 8,333 8,333 - 8,333 8,333 8,333 - 150,000 49,998

TOTAL PRIOR YEAR TRANSACTIONS, Other 49,449 188,701 (5,584) (4,230) (8,333) (8,333) 182,000 (8,333) (8,333) (8,333) - - (150,000) 273,673

E.59,952 77,271 (48,788) (4,183) (33,910) (14,179) 182,682 (31,850) 22,548 (2,596) (6,889) (183,989) (67,095) 3,978

F. ENDING CASH (A + E) 85,441 162,711 113,924 109,740 75,831 61,652 244,334 212,485 235,033 232,437 225,547 41,558

G. ENDING CASH, PLUS ACCRUALS 29,467

Loans

NET INCREASE/DECREASE (B - C + D)

Golden Valley Orchard School - Cash Flow Worksheet2016-17

Accounts Payable(Liabilities, including Deferred Revenue)

Other Receipts/Non-Revenue

Other Disbursements/Non Expenditures

1000 River Rock Drive, Ste 220 Folsom, CA 95630 916-597-1478 www.goldenvalleycharter.org

K-8 Tuition-Free Public Waldorf Schools

EXECUTIVE DIRECTOR REPORT Submitted by Caleb Buckley, EdD

December 14, 2016

EXECUTIVE DIRECTOR REPORT December 14, 2016

George Hoffecker finished 12 teacher observations as a part of our credentialed faculty evaluation process. He presented to the full faculty and said that Golden Valley is a place where the sense of community and the strength of the teaching makes it a leader in Waldorf education. In our Leadership meeting, we discussed Eagle’s Nest, creating a yearbook club, and the expectations for report cards. We have a committee

working on the two LCAP documents and each school has assigned tasks to begin their own weekly meetings on their goals. There will be a parent survey once we have a draft of the goals ready. Saturday’s board retreat focused on the Brown Act, Strategic Planning goals, and financial reporting. 35 teachers participated in a survey about the school principals as the executive director completes their evaluations. It’s clear from the comments that the employees of Golden Valley have a strong bond and enjoy coming to work here. On Tuesday, December 13, we hope to celebrate the approval of the Orchard School Charter Petition for a five year renewal. This item is on the consent agenda and the San Juan staff has recommended approval.

The cheerful holidays are here, and our Orchard community is ready for Winter festivities including: the Crafter’s Co-op (December 14 & 15), Bowls for Peace (December 21), and the Children’s Store (December 23). Prior to the week of Thanksgiving, our faculty had a successful parent teacher conference week. It was a marathon, however our teachers were able to complete the conferences prior to the

break. We are very proud that all of our teachers are willing to attend further math professional development in the Bay Area on January 9th and February 1st in order to obtain effective tools for teaching math. Julee Caro has resigned as Campus Monitor at Orchard to teach a third grade class at Camellia Waldorf School. The job is posted for her replacement. We miss Julee and wish her the very best in her new venture.

THE CHARTER MANAGEMENT OFFICE

THE ORCHARD SCHOOL


The outside forces of recent national developments lightly but directly impacted some student and faculty life at River. One related student disciplinary event occurred. A seasonal message of positivity was shared via the Community News, as well as a relevant quote from Dr. Steiner. The social life at school has been relatively calm and festive as we embark into the winter.

There are currently 553 students enrolled in our two schools. We will have a few students joining us after the Holiday Break. Orchard school will host this year’s final Parent Information Meeting (PIM) on December 14th, 2017 for enrollment in the second grade class. The current waitlist for all grades will expire on December 31st, 2016. Open Enrollment will begin on January 1st, 2017 and run through February 28th, 2017. The PIM's have been scheduled and posted on our website. Interested families have began to RSVP for the January and February PIM's.

ORCHARD SCHOOL ENROLLMENT as of the 1st of the month CBK ABK OBK 1st 2nd 3rd 4th 5th 6th Total

6 19 22 30 28 30 30 27 30 222 TK - 18 K - 29 30 28 30 30 28 30 222

RIVER SCHOOL ENROLLMENT as of the 1st of the month CBK LBK PBK 1st 2nd 3rd 4th 5th 6th 7th

C 7th Rd

8th O

8th Pi

Total

12 21 21 30 29 30 28 30 28 27 28 21 26 331 TK - 22 K - 32 30 29 30 28 30 28 55 47 331

ENROLLMENT

THE RIVER SCHOOL


As a final communication of the Transitional Change Management of 2016, a brief "New School Leaders" blurb was published in the Fall 2016 Confluence E-newsletter of the Alliance for Public Waldorf Education. This blurb mentioned the hiring of the Executive Director and the departure of Debi and Lee. Eleven invitations were sent this past week to our local "feeder preschools" inviting them all to an Early childhood educators tea gathering on Thursday, January 19th. The gathering will be held at the River School in Room 15 and hosted by the Kindergarten teachers. The goal is to share in each others work of the young child and show gratitude for sending their children to continue their education with us.

The January edition of the Sacramento Parent Magazine will feature an annual source book. This source book is available for free all year round and will include an advertisement about Golden Valley Charter Schools as well as have the schools listed in the charter school section of the source book. GVEF held a "Week of Giving" campaign from Tuesday, November 29th -Friday, December 2nd. Parents were notified through Blackboard calls, emails, the websites and social

media. This campaign raised about $2,000 for Golden Valley Charter Schools.

Basketball practice is well under way. The program has had a large turnout this year. A new boys’ basketball coach was hired. H e has several years of coaching experience. He is currently in school working towards his teaching credential and is subbing at both of the schools. Basketball games start on January 7th. Chess Club has begun with instructor Jodi Begley. The children attending are learning game play strategies. The River School will have Yearbook Club starting at the end of January. This club will be offered to 7th and 8th graders since technology will be used to create pages and editing the yearbook.

AFTER SCHOOL PROGRAMS

MARKETING & COMMUNICATION


Our permanent RSP will be starting after the Holiday Break. Her name is Devin Lombardi. Heather Peery has done a wonderful job serving as the RSP sub and we are hoping she will continue on with as an Ed. Support sub for Olivia Mackey who will be taking her maternity leave starting in January. BENEFIT ENROLLMENT STATISTICS: As of 12/1/16, 42 out of 73 employees are benefit eligible. Out of the 42 employees, 29 elected medical insurance. 26 elected dental insurance, and 20 elected vision insurance. The monthly cost to the school for these 3 insurances is $13,619 a month. 14 out of the 42 employees have premiums exceeding the $500 school contribution, and pay out a combined total of $3,750 a month from their paychecks.

HUMAN RELATIONS

Documents

Golden Valley Charter Schools€¦ · Anti-Harassment Discrimination Retaliation Policy. The board voted to approve a revision and expansion to the sexual harassment policy. (Ayes: