Regular Board Meeting Through Teleconference Colleen ... · 11/29/2018 · Williams, Spencer Styles, Giovanna Arzaga, and Bryanna Brossman Call to Order: Karra Gordon called the

PACIFIC COAST ACADEMY 43517 Ridge Park Drive #100, Temecula, California 92590

Phone (951) 395-8940 ⬩ Fax (951) 395-8941

Regular Board Meeting Pacific Coast Academy

November 29, 2018 - 5:00 pm - 6:30 pm 43517 Ridge Park Dr. # 100

Temecula, CA 92590

Through Teleconference

Colleen Sanden 6525 Kathryn Dr.

Cambria, CA 93428

AGENDA 1. Call to Order

2. Public Comment

3. Approval of Minutes

4. Approval of the Local Dashboard Indicators

5. Approval of the CSC Acknowledgement Resolution for the Sale of Additional

Receivables

6. Approval of the 2017 – 2018 Education Protection Account Funds Usage

7. Approval of the First Interim Report

8. Approval of July – October Financials

9. Adjournment

Public comment rules: Members of the public may address the Board on agenda or non-agenda items. Please fill out a yellow card available at the entrance. Speakers may be called in the order that requests are received, or grouped by subject area. We ask that comments are limited to 2 minutes each, with no more than 15 minutes per single topic so that as many people as possible may be heard. By law, the Board is allowed to take action only on items on the agenda. The Board may, at its discretion, refer a matter to district staff or calendar the issue for future discussion.

Note: Pacific Coast Academy Governing Board encourages those with disabilities to participate fully in the public meeting process. If you need a disability-related modification or accommodation, including auxiliary aids or services, to participate in the public meeting, please contact the Governing Board Office at 818-207-3837 at least 48 hours before the scheduled board meeting so that we may make every reasonable effort to accommodate you. (Government Code § 54954.2; Americans with Disabilities Act of 1990, § 202 (42 U.S.C. § 12132)).

1 of 38


Phone (951) 395-8940 ⬩ Fax (951) 395-8941

Regular Board Meeting - Pacific Coast Academy September 30, 2018 - 9:30 am - 10:30 am 43517 Ridge Park Drive # 100 Temecula, CA 92590 Attendance: Karra Gordon and Colleen Sanden Absent: Cindy Woodruff Also Present: Nick Nichols, Kimmi Buzzard, Shari Erlendson, Erika Vanderspek, Ed Robillard, Chris Williams, Spencer Styles, Giovanna Arzaga, and Bryanna Brossman Call to Order:

Karra Gordon called the meeting to order at 9:31 am Public Comments:

None

Approval of Updated Bylaws:

Colleen Sanden moved to approve the Updated Bylaws. Karra Gordon seconded. -Unanimous

Approval of the 2017 - 2018 Education Protection Account Funds Usage: Colleen Sanden moved to approve the 2017 - 2018 Education Protection Account Funds Usage. Karra Gordon seconded. -Unanimous

Approval of the 2017 Unaudited Actual Financials:

Colleen Sanden moved to approve the 2017 Unaudited Actual Financials. Karra Gordon seconded. -Unanimous

Approval of EL Master Plan: Colleen Sanden moved to approve the EL Master Plan. Karra Gordon seconded. -Unanimous

2 of 38

Approval of Extended School Year Dates: Colleen Sanden moved to approve the Extended School Year Dates. Karra Gordon seconded. -Unanimous

Approval of Program Sponsorship - Inspire University: Colleen Sanden moved to approve the Program Sponsorship for Inspire University. Karra Gordon seconded. -Unanimous

Approval of Board Policies/Updates:

a. Immigration Enforcement Policy Colleen Sanden moved to approve the Immigration Enforcement Policy. Karra Gordon seconded. -Unanimous

b. Immigration Enforcement Policy Related to the Detention or Deportation of a Student’s Family Member

Colleen Sanden moved to approve the Immigration Enforcement Policy Related to the Detention or Deportation of a Student’s Family Member. Karra Gordon seconded. -Unanimous

c. Education Records and Student Information Policy Colleen Sanden moved to approve the Education Records and Student Information Policy. Karra Gordon seconded. -Unanimous

d. Anti-Harassment Policy Colleen Sanden moved to approve the Updated Anti-Harassment Policy. Karra Gordon seconded. -Unanimous

Approval of CAC Representative:

Colleen Sanden moved to approve the CAC Representative for Pacific Coast Academy. Karra Gordon seconded. -Unanimous

Approval of the Board Resolution to Establish a Charter School Enterprise Fund:

Colleen Sanden moved to approve the Board Resolution to Establish a Charter School Enterprise Fund. Karra Gordon seconded. -Unanimous

Adjournment:

Colleen Sanden motioned to adjourn the meeting at 10:32 am. Karra Gordon seconded. -Unanimous

3 of 38

Prepared By:

Bryanna Brossman

Noted By:

Cindy Woodruff

Board Secretary

4 of 38


Phone (951) 395-8940 ⬩ Fax (951) 395-8941

Special Board Meeting - Pacific Coast Academy October 17, 2018 - 5:00 pm - 5:30 pm 43517 Ridge Park Drive # 100 Temecula, CA 92590 Attendance: Karra Gordon and Colleen Sanden Absent: Cindy Woodruff Also Present: Nick Nichols, Kimmi Buzzard, Shari Erlendson, Erika Vanderspek, and Bryanna Brossman Call to Order:

Karra Gordon called the meeting to order at 5:03 pm. Public Comments:

None

Approval of CSC Acknowledgement Resolutions For the Sale of Additional Receivables:

Upon motion duly made by Colleen Sanden, seconded by Karra Gordon and unanimously approved, the resolutions attached to these minutes and incorporated herein by this reference are hereby adopted.

Adjournment:

Karra Gordon motioned to adjourn the meeting at 5:06 am. Colleen Sanden seconded. -Unanimous

Prepared By:

Bryanna Brossman

5 of 38

Noted By:

Cindy Woodruff

Board Secretary

6 of 38


Phone (951) 395-8940 ⬩ Fax (951) 395-8941

Special Board Meeting - Pacific Coast Academy November 8, 2018 - 5:00 pm - 5:30 pm 43517 Ridge Park Drive # 100 Temecula, CA 92590 Attendance: Cindy Woodruff and Colleen Sanden Absent: Karra Gordon Also Present: Nick Nichols, Kimmi Buzzard, Shari Erlendson, Bryanna Brossman, and Ed Robillard. Call to Order:

Colleen Sanden called the meeting to order at 5:03 pm. Public Comments:

None

Approval of the Board Resolution to Close the Oracle Account:

Cindy Woodruff moved to approve the Board Resolution to Close the Oracle Account. Colleen Sanden seconded. -Unanimous

Adjournment:

Cindy Woodruff motioned to adjourn the meeting at 5:09 am. Colleen Sanden s econded. -Unanimous

Prepared By:

Bryanna Brossman

7 of 38

Noted By:

Cindy Woodruff

Board Secretary

8 of 38

Approved Performance Standards for Local Indicators

The SBE approved performance standards for all local performance indicators. The approved standards are below.

Appropriately Assigned Teachers, Access to Curriculum-Aligned Instructional Materials, and Safe, Clean and Functional School Facilities (Priority 1)

Standard: LEA annually measures its progress in meeting the Williams settlement requirements at 100% at all of its school sites, as applicable, and promptly addresses any complaints or other deficiencies identified throughout the academic year, as applicable; and provides information annually on progress meeting this standard to its local governing board at a regularly scheduled meeting of the local governing board and to stakeholders and the public through the Dashboard.

Implementation of State Academic Standards (Priority 2)

Standard: LEA annually measures its progress implementing state academic standards and reports the results to its local governing board at a regularly scheduled meeting of the local governing board and to stakeholders and the public through the Dashboard.

Parent Engagement (Priority 3)

Standard: LEA annually measures its progress in (1) seeking input from parents in decision making and (2) promoting parental participation in programs, and reports the results to its local governing board at a regularly scheduled meeting of the local governing board and to stakeholders and the public through the Dashboard.

School Climate (Priority 6)

Standard: LEA administers a local climate survey at least every other year that provides a valid measure of perceptions of school safety and connectedness, such as the California Healthy Kids Survey, to students in at least one grade within the grade span(s) that the LEA serves (e.g., K-5, 6-8, 9-12), and reports the results to its local governing board at a regularly scheduled meeting of the local governing board and to stakeholders and the public through the Dashboard.

9 of 38

Coordination of Services for Expelled Students – COE Only (Priority 9)

Standard: COE annually measures its progress in coordinating instruction as required by Education Code Section 48926 and reports the results to its local governing board at a regularly scheduled meeting of the local governing board and to stakeholders and the public through the Dashboard.

Coordination of Services for Foster Youth – COE Only (Priority 10)

Standard: COE annually measures its progress in coordinating services for foster youth and reports the results to its local governing board at a regularly scheduled meeting of the local governing board and to stakeholders and the public through the Dashboard.

10 of 38

Local Indicators Self-Reflection Tools

For each local performance indicator, LEAs will use the self-reflection tool included in the Dashboard to support their determination of whether they have Met the performance standard.

The self-reflection tools are designed support LEAs in measuring their progress on the local performance indicators. The self-reflection tools are also embedded in the web-based Dashboard system, which will assist LEAs in reporting the results to their local governing boards and to the public and stakeholders. The approved self-reflection tools are included below.

Appropriately Assigned Teachers, Access to Curriculum-Aligned Instructional Materials, and Safe, Clean and Functional School Facilities (Priority 1)

LEAs will provide the information below:

• Number/percentage of misassignments of teachers of English learners, total teacher misassignments, and vacant teacher positions: 0

• Number/percentage of students without access to their own copies of standards-aligned instructional materials for use at school and at home: 0

• Number of identified instances where facilities do not meet the “good repair” standard (including deficiencies and extreme deficiencies): 0

Local Indicator: Met

11 of 38

Implementation of State Academic Standards (Priority 2)

LEAs may provide a narrative summary of their progress in the implementation of state academic standards based on locally selected measures or tools (Option 1). Alternatively, LEAs may complete the optional reflection tool (Option 2). OPTION 2: Reflection Tool Recently Adopted Academic Standards and/or Curriculum Frameworks 1. Rate the LEA’s progress in providing professional learning for teaching to the

recently adopted academic standards and/or curriculum frameworks identified below. Rating Scale (lowest to highest): 1 – Exploration and Research Phase; 2 – Beginning Development; 3 – Initial Implementation; 4 – Full Implementation; 5 – Full Implementation and Sustainability

1 2 3 4 5 ELA – Common Core State Standards for ELA

X

ELD (Aligned to ELA Standards) X Mathematics – Common Core State Standards for Mathematics

X

Next Generation Science Standards X History-Social Science X

2. Rate the LEA’s progress in making instructional materials that are aligned to the

recently adopted academic standards and/or curriculum frameworks identified below available in all classrooms where the subject is taught. Rating Scale (lowest to highest): 1 – Exploration and Research Phase; 2 – Beginning Development; 3 – Initial Implementation; 4 – Full Implementation; 5 – Full Implementation and Sustainability


X


X


3. Rate the LEA’s progress in implementing policies or programs to support staff in

identifying areas where they can improve in delivering instruction aligned to the recently adopted academic standards and/or curriculum frameworks identified below (e.g., collaborative time, focused classroom walkthroughs, teacher pairing). Rating Scale (lowest to highest): 1 – Exploration and Research Phase; 2 – Beginning Development; 3 – Initial Implementation; 4 – Full Implementation; 5 – Full Implementation and Sustainability

12 of 38


X


X


Other Adopted Academic Standards 4. Rate the LEA’s progress implementing each of the following academic standards

adopted by the state board for all students. Rating Scale (lowest to highest): 1 – Exploration and Research Phase; 2 – Beginning Development; 3 – Initial Implementation; 4 – Full Implementation; 5 – Full Implementation and Sustainability

1 2 3 4 5 Career Technical Education X Health Education Content Standards X Physical Education Model Content Standards

X

Visual and Performing Arts X World Language X

Support for Teachers and Administrators 5. During the 2015-16 school year (including summer 2015), rate the LEA’s success at

engaging in the following activities with teachers and school administrators? Rating Scale (lowest to highest): 1 – Exploration and Research Phase; 2 – Beginning Development; 3 – Initial Implementation; 4 – Full Implementation; 5 – Full Implementation and Sustainability

1 2 3 4 5 Identifying the professional learning needs of groups of teachers or staff as a whole

X

Identifying the professional learning needs of individual teachers

X

Providing support for teachers on the standards they have not yet mastered

X

Optional Narrative 6. Provide any additional information in the text box provided in the Dashboard that the

LEA believes is relevant to understanding its progress implementing the academic standards adopted by the state board. Local Indicator: Met

13 of 38

Parent Engagement (Priority 3)

LEAs will provide a narrative summary of their progress toward (1) seeking input from parents/guardians in school and district decision making; and (2) promoting parental participation in programs. The summary of progress must be based either on information collected through surveys of parents/guardians or other local measures. Under either option, the LEA briefly describes why it chose the selected measures, including whether the LEA expects that progress on the selected measure is related to goals it has established for other LCFF priorities in its Local Control and Accountability Plan (LCAP). OPTION 1: Survey If the LEA administers a local survey to parents/guardians in at least one grade within each grade span that the LEA serves (e.g., K–5, 6–8, 9–12), the LEA will summarize the following in a text box provided in the Dashboard:

(1) the key findings from the survey related to seeking input from parents/guardians in school and district decision making;

(2) the key findings from the survey related to promoting parental participation in programs; and

(3) why the LEA chose the selected survey and whether the findings relate to the goals established for other LCFF priorities in the LCAP.

Inspire Narrative:

An annual parent survey was created by staff and used to collect data from parents regarding their input into the school's decision making policies and parent participation. The school is an independent study charter school in which teachers and parents meet monthly or more to provide academic, social and emotional support to students. The survey found that over 95% agreed or strongly agreed they were receiving a good education, 89% agreed or strongly agreed their children felt safe and connected to the school, 95% agreed or strongly agreed with the amount of academic support they were given by the school, and 93% agreed or strongly agreed communication and interactions with the teacher were effective, safe, and provided opportunities that were able to make connections with the real-world based on information learned in their classes. The survey demonstrated that students and families felt the school clearly explained expectations for learning in an independent environment (online or textbook based.) Students and families highlighted the opportunities to participate in decision making regarding events, social interaction and educational field trips. Even though the survey results were very positive, we are always striving to provide our students the best educational experience possible, as well as aligning goals based on our LCAP.


14 of 38

School Climate (Priority 6)

LEAs will provide a narrative summary of the local administration and analysis of a local climate survey that captures a valid measure of student perceptions of school safety and connectedness in at least one grade within the grade span (e.g., K–5, 6–8, 9–12) in a text box provided in the Dashboard. Specifically, LEAs will have an opportunity to include differences among student groups, and for surveys that provide an overall score, such as the California Healthy Kids Survey, report the overall score for all students and student groups. This summary may also include an analysis of a subset of specific items on a local survey that is particularly relevant to school safety and connectedness.

Inspire Narrative:

A local climate survey was administered to solicit feedback regarding school safety and student connectedness. The climate survey was given to 5th graders. The results from the survey indicated majority of the respondents agreed or strongly agreed that they felt connected to school, majority of the respondents also agreed or strongly agreed the students looked forward to school each day and their teacher was engaging, contacted with the family and provided academic support to the student. Students shared how they could connect with their teachers via phone, e-mail, online learning platform (blackboard, Zoom) or in-person, while having access to assistance as needed from Registrar, Executive Director, Principal or counselors. The students stated they felt connected to school through the free educational field trips, enrichment activities, and other social events offered through the school such as zoo days, school dances, field trips or park days.


15 of 38

Course Access (Priority 8)

Local educational agencies (LEAs) annually measure their progress in the extent to which students have access to, and are enrolled in, a broad course of study that includes the adopted courses of study…including the programs and services developed and provided to unduplicated students and individuals with exceptional needs

California Education Code (EC) 51210- Course of study for grades 1-6

◦ English ◦ Mathematics ◦ Social Sciences ◦ Science ◦ Visual and Performing Arts ◦ Health ◦ Physical Education ◦ Other studies that may be prescribed by the governing board

California EC 51220(a)-(i) – Course of Study for grades 7-12

◦ English ◦ Social Sciences ◦ Foreign Language ◦ Physical Education ◦ Science ◦ Mathematics ◦ Visual and Performing Arts ◦ Applied Arts ◦ Career Technical Education

Self-Reflection Tool (1):

• Identifying the local measures • Summarizing Results • Identifying Barriers • Informing the Development of the LCAP

Identifying the local measures:

1. Briefly identify the locally selected measures or tools that the LEA is using to track the extent to which all students have access to, and are enrolled in, a broad course of study, based on grade spans, unduplicated student groups, and individuals with exceptional needs served.

• We are an Independent Study School and tracks all course access via the Master Agreement for TK-12 students. All TK-8th grade students are required to enroll in English, Mathematics, Social Studies, and Science per the charter petition. In addition, students are provided with enrichment funds to pursue their passion in visual and performing arts, health and physical education. The individual student enrichment funds track courses to ensure student is participating in a broad course of study. Students in 9th to 12th grade have an Individual Graduation Plan (IGP) to ensure students are enrolled in accurate courses for graduation which include UCOP a-g and CTE courses. The IGPs are reviewed annually by the student’s teacher and counselor with student/parent. The high school students also receive instructional funds allowing them to pursue enrichment opportunities in a field of study.

Summarize the results:

16 of 38

2. Using the locally selected measures or tools, summarize the extent to which all students have access to, and are enrolled in, a broad course of study.

• All students have access to and are enrolled in the required courses per the charter petition. The charter petition requires students to be enrolled in English, Mathematics, Social Studies and Science. In addition, all students receive instructional funds to use towards enrichment activities and programs.

Identify the Barriers

3. Given the results of the tool or locally selected measures, identify the barriers preventing the LEA from providing access to a broad course of study for all students.

• We do not have any barriers in providing students access to board course of study. All students are enrolled in English Language Arts, Mathematics, Social Studies, and Science. We are an independent study school and work closely with families to ensure students have enrichment opportunities in physical education, visual and performing arts.

Informing the Development of the LCAP

4. In response to the results of the tool or locally selected measures, what revisions, decisions, or new actions will the LEA implement, or has the LEA implemented, to ensure access to a broad course of study for all students?

• We will continue to provide enrichment activities that develop content knowledge and academic success for all students.


17 of 38

18 of 38

19 of 38

20 of 38

21 of 38

Pacific Coast Academy

2018-2019 Education Protection Account (EPA) Spending Plan

Proposition 30, The Schools and Local Public Safety Protection Act of 2012, approved by the voters on November 6, 2012, temporarily increases the states sales tax rate for all taxpayers and the personal income tax rates for upper-income taxpayers. The new revenues generated from Proposition 30 are deposited into a newly created state account called the Education Protection Account (EPA). School districts, county offices of education, and charter schools (LEAs) will receive funds from the EPA based on their proportionate share of the statewide revenue limit amount. A corresponding reduction is made to an LEA's revenue limit EPA entitlement. LEAs will receive EPA payments quarterly beginning with the 2013-14 Fiscal Year. Proposition 30 provides that all K-14 local agencies have the sole authority to determine how the funds received from the EPA are spent, but with these provisions:

• The spending plan must be approved by the governing board during a public meeting. • EPA funds cannot be used for the salaries or benefits of administrators or any other

administrative costs. • Refer to the attached list of functions for which EPA funds may be used. • Each year, the local agency must publish on its website an accounting of how much money was

received from the EPA and how the funds were expended. Estimated 2018-19 EPA Entitlements are estimated to be $214,130.00 It is proposed that EPA funds be used to cover salary and benefit costs of non-administrative, certificated teaching staff (SACS Object Code 1000).

22 of 38

RESOLUTION REGARDING THE EDUCATION PROTECTION ACCOUNT

WHEREAS, the voters approved Proposition 30 on November 6, 2012 and

Proposition 55 on November 8, 2016;

WHEREAS, Proposition 30 added Article XIII, Section 36 to the California

Constitution effective November 7, 2012 (sun setting 12/31/2017), and Proposition 55

Article XIII, Section 36(e) to the California Constitution effective November 8, 2016

(commencing 01/01/2018);

WHEREAS, the provisions of Article XIII, Section 36(e) create in the state

General Fund an Education Protection Account to receive and disburse the revenues

derived from the incremental increases in taxes imposed by Article XIII, Section 36(f);

WHEREAS, before June 30th of each year, the Director of Finance shall estimate

the total amount of additional revenues, less refunds that will be derived from the

incremental increases in tax rates made pursuant to Article XIII, Section 36(f) that will be

available for transfer into the Education Protection Account during the next fiscal year;

WHEREAS, if the sum determined by the State Controller is positive, the State

Controller shall transfer the amount calculated into the Education Protection Account

within ten days preceding the end of the fiscal year;

WHEREAS, all monies in the Education Protection Account are hereby

continuously appropriated for the support of school districts, county offices of education,

charter schools and community college districts;

WHEREAS, monies deposited in the Education Protection Account shall not be

used to pay any costs incurred by the Legislature, the Governor, or any agency of state

government;

23 of 38

WHEREAS, a community college district, county office of education, school

district, or charter school shall have the sole authority to determine how the monies

received from the Education Protection Account are spent in the school or schools within

its jurisdiction;

WHEREAS, the governing board of the district shall make the spending

determinations with respect to monies received from the Education Protection Account in

open session of a public meeting of the governing board;

WHEREAS, the monies received from the Education Protection Account shall not

be used for salaries or benefits for administrators or any other administrative cost;

WHEREAS, each community college district, county office of education, school

district and charter school shall annually publish on its Internet website an accounting of

how much money was received from the Education Protection Account and how that

money was spent;

WHEREAS, the annual independent financial and compliance audit required of

community college districts, county offices of education, school districts and charter

schools shall ascertain and verify whether the funds provided from the Education

Protection Account have been properly disbursed and expended as required by Article

XIII, Section 36 of the California Constitution;

WHEREAS, expenses incurred by community college districts, county offices of

education, school districts and charter schools to comply with the additional audit

requirements of Article XIII, Section 36 may be paid with funding from the Education

Protection Act and shall not be considered administrative costs for purposes of Article

XIII, Section 36.

24 of 38

NOW, THEREFORE, IT IS HEREBY RESOLVED:

1. The monies received from the Education Protection Account shall be spent

as required by Article XIII, Section 36 and the spending determinations on how the

money will be spent shall be made in open session of a public meeting of the governing

board of Pacific Coast Academy;

2. In compliance with Article XIII, Section 36(e), with the California

Constitution, the governing board of Pacific Coast Academy has determined to spend the

monies received from the Education Protection Act as attached.

DATED: _________, 2018. ___________________________________

Board Member

___________________________________ Board Member

___________________________________ Board Member

___________________________________ Board Member

___________________________________ Board Member

25 of 38

(continued)

To the entity that approved the charter school:( x ) 2018/19 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 ) 2018/19 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.

CHARTER SCHOOLINTERIM FINANCIAL REPORT - ALTERNATIVE FORM

Charter School Name:

First Interim Report Certification


37-68049-0136416Dehesa Elementry

Executive Director

County:

CDS #:Charter Approving Entity:

Herbert Nichols

Charter #:San Diego1892

Charter Impact, Inc.

Fiscal Year: 2018/19

Spencer Styles

[email protected]

888-474-0322

Page 1 of 9

26 of 38

Charter School Name:(continued)


County:Charter #:

Fiscal Year:

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 SourcesState Aid - Current Year 8011 9,141,462.59 9,141,462.59 1,576,512.00 1,576,512.00 27,884,645.00 27,884,645.00 Education Protection Account State Aid - Current Year 8012 214,130.00 214,130.00 32,799.00 32,799.00 649,740.00 649,740.00 State Aid - Prior Years 8019 - - - Transfers to Charter Schools in Lieu of Property Taxes 8096 99,805.99 99,805.99 22,329.00 22,329.00 349,008.00 349,008.00 Other LCFF Transfers 8091, 8097 - - - Total, LCFFSources 9,455,398.58 - 9,455,398.58 1,631,640.00 - 1,631,640.00 28,883,393.00 - 28,883,393.00

2. Federal RevenuesEvery Student Succeeds Act (Title I - V) 8290 - - - Special Education - Federal 8181, 8182 133,831.25 133,831.25 - 406,088.00 406,088.00 Child Nutrition - Federal 8220 - - - Donated Food Commodities 8221 - - - Other Federal Revenues 8110, 8260-8299 - - - - Total, Federal Revenues - 133,831.25 133,831.25 - - - - 406,088.00 406,088.00

3. Other State RevenuesSpecial Education - State StateRevSE 550,314.10 550,314.10 61,861.00 61,861.00 1,695,821.00 1,695,821.00 All Other State Revenues StateRevAO 433,086.63 41,541.22 474,627.85 - 626,382.40 126,049.60 752,432.00 Total, Other State Revenues 433,086.63 591,855.32 1,024,941.95 - 61,861.00 61,861.00 626,382.40 1,821,870.60 2,448,253.00

4. Other Local RevenuesAll Other Local Revenues LocalRevAO - 8,237.00 8,237.00 24,237.00 24,237.00 Total, Local Revenues - - - 8,237.00 - 8,237.00 24,237.00 - 24,237.00

5. TOTAL REVENUES 9,888,485.21 725,686.57 10,614,171.78 1,639,877.00 61,861.00 1,701,738.00 29,534,012.40 2,227,958.60 31,761,971.00

B. EXPENDITURES1. Certificated Salaries

Certificated Teachers' Salaries 1100 2,940,688.85 94,844.06 3,035,532.91 2,673,687.00 2,673,687.00 8,672,624.18 323,652.82 8,996,277.00 Certificated Pupil Support Salaries 1200 124,608.41 - 124,608.41 - - Certificated Supervisors' and Administrators' Salaries 1300 - - - - - Other Certificated Salaries 1900 - - - - - Total, Certificated Salaries 3,065,297.26 94,844.06 3,160,141.32 2,673,687.00 - 2,673,687.00 8,672,624.18 323,652.82 8,996,277.00

2. Non-certificated SalariesNon-certificated Instructional Aides' Salaries 2100 71,266.69 71,266.69 - - Non-certificated Support Salaries 2200 - - - Non-certificated Supervisors' and Administrators' Sal. 2300 - - - Clerical and Office Salaries 2400 - - - Other Non-certificated Salaries 2900 - - - Total, Non-certificated Salaries 71,266.69 - 71,266.69 - - - - - -

3. Employee BenefitsSTRS 3101-3102 499,030.40 15,440.61 514,471.01 428,715.00 428,715.00 1,397,937.79 53,282.21 1,451,220.00 PERS 3201-3202 - - - OASDI / Medicare / Alternative 3301-3302 49,898.71 1,375.24 51,273.95 37,793.00 37,793.00 124,090.44 4,773.56 128,864.00 Health and Welfare Benefits 3401-3402 416,788.79 12,602.94 429,391.73 28,636.00 28,636.00 263,897.59 11,709.41 275,607.00 Unemployment Insurance 3501-3502 23,024.54 696.22 23,720.76 18,451.00 18,451.00 68,244.82 2,321.18 70,566.00 Workers' Compensation Insurance 3601-3602 43,911.89 1,327.82 45,239.71 10,198.00 10,198.00 121,031.64 4,080.36 125,112.00 OPEB, Allocated 3701-3702 - - - OPEB, Active Employees 3751-3752 - - - Other Employee Benefits 3901-3902 - - 13,500.00 13,500.00 Total, Employee Benefits 1,032,654.33 31,442.83 1,064,097.16 523,793.00 - 523,793.00 1,988,702.28 76,166.72 2,064,869.00

4. Books and SuppliesApproved Textbooks and Core Curricula Materials 4100 2,359.61 - 2,359.61 116.00 116.00 6,866.00 6,866.00 Books and Other Reference Materials 4200 18,902.84 - 18,902.84 70,116.00 70,116.00 147,309.00 147,309.00 Materials and Supplies 4300 377,441.38 41,541.22 418,982.60 880,474.00 880,474.00 2,382,244.44 126,049.56 2,508,294.00 Noncapitalized Equipment 4400 48,350.85 - 48,350.85 54,560.00 54,560.00 126,386.00 126,386.00 Food 4700 - - - - - Total, Books and Supplies 447,054.68 41,541.22 488,595.90 1,005,266.00 - 1,005,266.00 2,662,805.44 126,049.56 2,788,855.00

5. Services and Other Operating ExpendituresSubagreements for Services 5100 3,436,084.98 557,858.46 3,993,943.44 1,074,066.00 61,861.00 1,135,927.00 8,935,764.50 1,702,089.50 10,637,854.00 Travel and Conferences 5200 23,000.00 - 23,000.00 6,730.00 6,730.00 29,930.00 29,930.00 Dues and Memberships 5300 700.00 - 700.00 1,020.00 1,020.00 2,087.00 2,087.00 Insurance 5400 41,600.00 - 41,600.00 10,120.00 10,120.00 37,853.00 37,853.00 Operations and Housekeeping Services 5500 159,777.15 - 159,777.15 117,918.00 117,918.00 406,719.00 406,719.00 Rentals, Leases, Repairs, and Noncap. Improvements 5600 - - - 9,058.00 9,058.00 9,058.00 9,058.00 Transfers of Direct Costs 5700-5799 - - - - - Professional/Consulting Services and Operating Expend. 5800 714,657.97 - 714,657.97 128,229.00 128,229.00 2,046,068.00 2,046,068.00 Communications 5900 200.00 - 200.00 3,250.00 3,250.00 4,850.00 4,850.00 Total, Services and Other Operating Expenditures 4,376,020.10 557,858.46 4,933,878.56 1,350,391.00 61,861.00 1,412,252.00 11,472,329.50 1,702,089.50 13,174,419.00

37-68049-0136416

First Interim Report - Detail

CHARTER SCHOOL INTERIM FINANCIAL REPORT - ALTERNATIVE FORM


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

Dehesa Elementry San Diego18922018/19

Page 2 of 9

27 of 38

Charter School Name:(continued)


County:Charter #:

Fiscal Year:

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)


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

37-68049-0136416

First Interim Report - Detail



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

Dehesa Elementry San Diego18922018/19

6. Capital Outlay (Objects 6100-6170, 6200-6500 for modified accrual basis only)Land and Land Improvements 6100-6170 - - - Buildings and Improvements of Buildings 6200 - - - Books and Media for New School Libraries or Major Expansion of School Libraries 6300 - - - Equipment 6400 - - - Equipment Replacement 6500 - - - Depreciation Expense (for accrual basis only) 6900 - - - Total, Capital Outlay - - - - - - - - -

7. Other Outgo Tuition to Other Schools 7110-7143 - - - - 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 - - - - Transfers of Indirect Costs 7300-7399 - - - - - - - - - Debt Service: Interest 7438 510,963.96 510,963.96 188,704.00 188,704.00 1,935,634.00 1,935,634.00 Principal (for modified accrual basis only) 7439 - - - Total, Other Outgo 510,963.96 - 510,963.96 188,704.00 - 188,704.00 1,935,634.00 - 1,935,634.00

8. TOTAL EXPENDITURES 9,503,257.02 725,686.57 10,228,943.59 5,741,841.00 61,861.00 5,803,702.00 26,732,095.40 2,227,958.60 28,960,054.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPEND.BEFORE OTHER FINANCING SOURCES AND USES (A5-B8) 385,228.19 0.00 385,228.19 (4,101,964.00) - (4,101,964.00) 2,801,917.00 - 2,801,917.00

D. OTHER FINANCING SOURCES / USES1. Other Sources 8930-8979 - - - 2. Less: Other Uses 7630-7699 - - - 3. Contributions Between Unrestricted and Restricted Accounts

(must net to zero) 8980-8999 - - -

4. TOTAL OTHER FINANCING SOURCES / USES - - - - - - - - -

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 385,228.19 0.00 385,228.19 (4,101,964.00) - (4,101,964.00) 2,801,917.00 - 2,801,917.00

F. FUND BALANCE, RESERVES1. Beginning Fund Balance

a. As of July 1 9791 86,310.83 86,310.83 86,310.83 86,310.83 86,310.83 86,310.83 b. Adjustments to Beginning Balance 9793, 9795 - - - c. Adjusted Beginning Balance 86,310.83 - 86,310.83 86,310.83 - 86,310.83 86,310.83 - 86,310.83

2. Ending Fund Balance, June 30 (E + F.1.c.) 471,539.02 0.00 471,539.02 (4,015,653.17) - (4,015,653.17) 2,888,227.83 - 2,888,227.83

Components of Ending Fund Balance :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

Stabilization Arrangements 9750 - - - Other Commitments 9760 - - -

d. AssignedOther Assignments 9780 - - -

e Unassigned/UnappropriatedReserve for Economic Uncertainities 9789 475,162.85 475,162.85 290,185.10 290,185.10 1,448,002.70 1,448,002.70 Unassigned/Unappropriated Amount 9790 (3,623.83) 0.00 (3,623.83) (4,305,838.27) - (4,305,838.27) 1,440,225.13 - 1,440,225.13

Page 3 of 9

28 of 38

(continued)

7/1 Adopted Actuals thru 1st Interim $ Difference % Change Description Object Code Budget (X) 10/31 (Y) Budget (Z) (Z) vs. (X) (Z) vs. (X)

A. REVENUES1. LCFF/Revenue Limit Sources

State Aid - Current Year 8011 9,141,462.59 1,576,512.00 27,884,645.00 18,743,182.41 205.03%Education Protection Account State Aid - Current Year 8012 214,130.00 32,799.00 649,740.00 435,610.00 203.43%State Aid - Prior Years 8019 - - - - Transfers to Charter Schools Funding in Lieu of Property Taxes 8096 99,805.99 22,329.00 349,008.00 249,202.01 249.69% Other LCFF Transfers 8091, 8097 - - - - Total, LCFF Sources 9,455,398.58 1,631,640.00 28,883,393.00 19,427,994.42 205.47%

2. Federal RevenuesEvery Student Succeeds Act (Title I-V) 8290 - - - - Special Education - Federal 8181, 8182 133,831.25 - 406,088.00 272,256.75 203.43%Child Nutrition - Federal 8220 - - - - Donated Food Commodities 8221 - - - - Other Federal Revenues 8110, 8260-8299 - - - - Total, Federal Revenues 133,831.25 - 406,088.00 272,256.75 203.43%

3. Other State RevenuesSpecial Education - State StateRevSE 550,314.10 61,861.00 1,695,821.00 1,145,506.90 208.16%All Other State Revenues StateRevAO 474,627.85 - 752,432.00 277,804.15 58.53% Total, Other State Revenues 1,024,941.95 61,861.00 2,448,253.00 1,423,311.05 138.87%

4. Other Local RevenuesAll Other Local Revenues LocalRevAO - 8,237.00 24,237.00 24,237.00 New Total, Local Revenues - 8,237.00 24,237.00 24,237.00 New

5. TOTAL REVENUES 10,614,171.78 1,701,738.00 31,761,971.00 21,147,799.22 199.24%


Certificated Teachers' Salaries 1100 3,035,532.91 2,673,687.00 8,996,277.00 5,960,744.09 196.37%Certificated Pupil Support Salaries 1200 124,608.41 - - (124,608.41) (100%)Certificated Supervisors' and Administrators' Salaries 1300 - - - - Other Certificated Salaries 1900 - - - - Total, Certificated Salaries 3,160,141.32 2,673,687.00 8,996,277.00 5,836,135.68 184.68%

2. Non-certificated SalariesNon-certificated Instructional Aides' Salaries 2100 71,266.69 - - (71,266.69) (100%)Non-certificated Support Salaries 2200 - - - - Non-certificated Supervisors' and Administrators' Sal. 2300 - - - - Clerical and Office Salaries 2400 - - - - Other Non-certificated Salaries 2900 - - - - Total, Non-certificated Salaries 71,266.69 - - (71,266.69) (100%)

3. Employee BenefitsSTRS 3101-3102 514,471.01 428,715.00 1,451,220.00 936,748.99 182.08%PERS 3201-3202 - - - - OASDI / Medicare / Alternative 3301-3302 51,273.95 37,793.00 128,864.00 77,590.05 151.32%Health and Welfare Benefits 3401-3402 429,391.73 28,636.00 275,607.00 (153,784.73) -35.81%Unemployment Insurance 3501-3502 23,720.76 18,451.00 70,566.00 46,845.24 197.49%Workers' Compensation Insurance 3601-3602 45,239.71 10,198.00 125,112.00 79,872.29 176.55%OPEB, Allocated 3701-3702 - - - - OPEB, Active Employees 3751-3752 - - - - Other Employee Benefits 3901-3902 - - 13,500.00 13,500.00 New Total, Employee Benefits 1,064,097.16 523,793.00 2,064,869.00 1,000,771.84 94.05%

Increase, (Decrease)

Charter #:Fiscal Year:

1st Interim vs. Adopted Budget

County: San Diego18922018/19

CDS #:


37-68049-0136416Dehesa Elementry Charter Approving Entity:


First Interim Report - Summary


Page 4 of 9

29 of 38

(continued)






CDS #:






4. Books and SuppliesApproved Textbooks and Core Curricula Materials 4100 2,359.61 116.00 6,866.00 4,506.39 190.98%Books and Other Reference Materials 4200 18,902.84 70,116.00 147,309.00 128,406.16 679.30%Materials and Supplies 4300 418,982.60 880,474.00 2,508,294.00 2,089,311.40 498.66%Noncapitalized Equipment 4400 48,350.85 54,560.00 126,386.00 78,035.15 161.39%Food 4700 - - - - Total, Books and Supplies 488,595.90 1,005,266.00 2,788,855.00 2,300,259.10 470.79%

5. Services and Other Operating ExpendituresSubagreements for Services 5100 3,993,943.44 1,135,927.00 10,637,854.00 6,643,910.56 166.35%Travel and Conferences 5200 23,000.00 6,730.00 29,930.00 6,930.00 30.13%Dues and Memberships 5300 700.00 1,020.00 2,087.00 1,387.00 198.14%Insurance 5400 41,600.00 10,120.00 37,853.00 (3,747.00) -9.01%Operations and Housekeeping Services 5500 159,777.15 117,918.00 406,719.00 246,941.85 154.55%Rentals, Leases, Repairs, and Noncap. Improvements 5600 - 9,058.00 9,058.00 9,058.00 NewTransfers of Direct Costs 5700-5799 - - - - Professional/Consulting Services and Operating Expend. 5800 714,657.97 128,229.00 2,046,068.00 1,331,410.03 186.30%Communications 5900 200.00 3,250.00 4,850.00 4,650.00 2325.00% Total, Services and Other Operating Expenditures 4,933,878.56 1,412,252.00 13,174,419.00 8,240,540.44 167.02%

6. Capital Outlay (Objects 6100-6170, 6200-6500 modified accrual basis only)Land and Land Improvements 6100-6170 - - - - Buildings and Improvements of Buildings 6200 - - - - Books and Media for New School Libraries or Major Expansion of School Libraries 6300 - - - - Equipment 6400 - - - - Equipment Replacement 6500 - - - - Depreciation Expense (for accrual basis only) 6900 - - - - Total, Capital Outlay - - - -

7. Other Outgo Tuition to Other Schools 7110-7143 - - - - 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 - - - - Transfers of Indirect Costs 7300-7399 - - - - Debt Service: Interest 7438 510,963.96 188,704.00 1,935,634.00 1,424,670.04 278.82% Principal (for modified accrual basis only) 7439 - - - - Total, Other Outgo 510,963.96 188,704.00 1,935,634.00 1,424,670.04 278.82%

8. TOTAL EXPENDITURES 10,228,943.59 5,803,702.00 28,960,054.00 18,731,110.41 183.12%

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPEND.BEFORE OTHER FINANCING SOURCES AND USES (A5-B8) 385,228.19 (4,101,964.00) 2,801,917.00 2,416,688.81 627.34%

Page 5 of 9

30 of 38

(continued)






CDS #:






D. OTHER FINANCING SOURCES / USES1. Other Sources 8930-8979 - - - - 2. Less: Other Uses 7630-7699 - - - - 3. Contributions Between Unrestricted and Restricted Accounts

(must net to zero) 8980-8999 - - - -

4. TOTAL OTHER FINANCING SOURCES / USES - - - -

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 385,228.19 (4,101,964.00) 2,801,917.00 2,416,688.81 627.34%


a. As of July 1 9791 86,310.83 86,310.83 86,310.83 - 0.00%b. Adjustments/Restatements 9793, 9795 - - - - c. Adjusted Beginning Fund Balance 86,310.83 86,310.83 86,310.83

2. Ending Fund Balance, June 30 (E + F.1.c.) 471,539.02 (4,015,653.17) 2,888,227.83

Components of Ending Fund Balance :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

Stabilization Arrangements 9750 - - - - Other Commitments 9760 - - - -

d AssignedOther Assignments 9780 - - - -

e. Unassigned/UnappropriatedReserve for Economic Uncertainties 9789 475,162.85 290,185.10 1,448,002.70 972,839.85 204.74%Unassigned/Unappropriated Amount 9790 (3,623.83) (4,305,838.27) 1,440,225.13 1,443,848.96 -39843.20%

Page 6 of 9

31 of 38

(continued)

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)


Totals for Totals for Description Object Code Unrestricted Restricted Total 2019/20 2020/21

A. REVENUES1. LCFF Sources

State Aid - Current Year 8011 27,884,645.00 0.00 27,884,645.00 28,627,839.65 29,417,071.29Education Protection Account State Aid - Current Year 8012 649,740.00 0.00 649,740.00 649,740.00 649,740.00State Aid - Prior Years 8019 0.00 0.00 0.00Transfers of Charter Schools in Lieu of Property Taxes 8096 349,008.00 0.00 349,008.00 349,007.84 349,007.84 Other LCFF Transfers 8091, 8097 0.00 0.00 0.00 Total, LCFF Sources 28,883,393.00 0.00 28,883,393.00 29,626,587.50 30,415,819.13

2. Federal Revenues Every Student Succeeds Act (Title I - V) 8290 0.00 0.00 0.00Special Education - Federal 8181, 8182 0.00 406,088.00 406,088.00 406,087.50 406,087.50Child Nutrition - Federal 8220 0.00 0.00 0.00Donated Food Commodities 8221 0.00 0.00 0.00Other Federal Revenues 8110, 8260-8299 0.00 0.00 0.00 Total, Federal Revenues 0.00 406,088.00 406,088.00 406,087.50 406,087.50

3. Other State RevenuesSpecial Education - State StateRevSE 0.00 1,695,821.00 1,695,821.00 1,695,821.40 1,695,821.40All Other State Revenues StateRevAO 626,382.40 126,049.60 752,432.00 689,588.00 689,588.00 Total, Other State Revenues 626,382.40 1,821,870.60 2,448,253.00 2,385,409.40 2,385,409.40

4. Other Local RevenuesAll Other Local Revenues LocalRevAO 24,237.00 0.00 24,237.00 24,237.00 24,237.00 Total, Local Revenues 24,237.00 0.00 24,237.00 24,237.00 24,237.00

5. TOTAL REVENUES 29,534,012.40 2,227,958.60 31,761,971.00 32,442,321.40 33,231,553.03


Certificated Teachers' Salaries 1100 8,672,624.18 323,652.82 8,996,277.00 9,208,411.00 9,479,138.00Certificated Pupil Support Salaries 1200 0.00 0.00 0.00Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.00Other Certificated Salaries 1900 0.00 0.00 0.00 Total, Certificated Salaries 8,672,624.18 323,652.82 8,996,277.00 9,208,411.00 9,479,138.00

2. Non-certificated SalariesNon-certificated Instructional Aides' Salaries 2100 0.00 0.00 0.00Non-certificated Support Salaries 2200 0.00 0.00 0.00Non-certificated Supervisors' and Administrators' Sal. 2300 0.00 0.00 0.00Clerical and Office Salaries 2400 0.00 0.00 0.00Other Non-certificated Salaries 2900 0.00 0.00 0.00 Total, Non-certificated Salaries 0.00 0.00 0.00 0.00 0.00

CDS #: 37-68049-0136416

CHARTER SCHOOL MULTI-YEAR PROJECTION - ALTERNATIVE FORM


First Interim Report - MYP


Charter #:

County: San Diego1892

Charter Approving Entity: Dehesa Elementry

Fiscal Year:

FY 2018/19

2018/19

Page 7 of 9

32 of 38

(continued)

CDS #: 37-68049-0136416





Charter #:





3. Employee BenefitsSTRS 3101-3102 1,397,937.79 53,282.21 1,451,220.00 1,669,485.00 1,810,515.00PERS 3201-3202 0.00 0.00 0.00 - 0.00OASDI / Medicare / Alternative 3301-3302 124,090.44 4,773.56 128,864.00 133,522.00 137,448.00Health and Welfare Benefits 3401-3402 263,897.59 11,709.41 275,607.00 282,106.00 290,400.00Unemployment Insurance 3501-3502 68,244.82 2,321.18 70,566.00 65,145.00 65,145.00Workers' Compensation Insurance 3601-3602 121,031.64 4,080.36 125,112.00 128,917.00 132,706.00OPEB, Allocated 3701-3702 0.00 0.00 0.00OPEB, Active Employees 3751-3752 0.00 0.00 0.00Other Employee Benefits 3901-3902 13,500.00 0.00 13,500.00 13,818.00 14,225.00 Total, Employee Benefits 1,988,702.28 76,166.72 2,064,869.00 2,292,993.00 2,450,439.00

4. Books and SuppliesApproved Textbooks and Core Curricula Materials 4100 6,866.00 0.00 6,866.00 10,203.00 10,407.00Books and Other Reference Materials 4200 147,309.00 0.00 147,309.00 150,255.00 153,260.00Materials and Supplies 4300 2,382,244.44 126,049.56 2,508,294.00 2,558,459.00 2,609,628.00Noncapitalized Equipment 4400 126,386.00 0.00 126,386.00 144,313.00 156,463.00Food 4700 0.00 0.00 0.00 Total, Books and Supplies 2,662,805.44 126,049.56 2,788,855.00 2,863,230.00 2,929,758.00

5. Services and Other Operating ExpendituresSubagreements for Services 5100 8,935,764.50 1,702,089.50 10,637,854.00 10,850,611.00 11,067,623.00Travel and Conferences 5200 29,930.00 0.00 29,930.00 30,529.00 31,139.00Dues and Memberships 5300 2,087.00 0.00 2,087.00 2,128.00 2,171.00Insurance 5400 37,853.00 0.00 37,853.00 38,610.00 39,383.00Operations and Housekeeping Services 5500 406,719.00 0.00 406,719.00 414,853.00 423,150.00Rentals, Leases, Repairs, and Noncap. Improvements 5600 9,058.00 0.00 9,058.00 9,239.00 9,424.00Transfers of Direct Costs 5700-5799 0.00 0.00 0.00Professional/Consulting Services and Operating Expend. 5800 2,046,068.00 0.00 2,046,068.00 2,091,955.00 2,139,695.00Communications 5900 4,850.00 0.00 4,850.00 4,947.00 5,046.00 Total, Services and Other Operating Expenditures 11,472,329.50 1,702,089.50 13,174,419.00 13,442,872.00 13,717,631.00

6. Capital Outlay (Obj. 6100-6170, 6200-6500 for mod. accr. basis only)Land and Land Improvements 6100-6170 0.00 0.00 0.00Buildings and Improvements of Buildings 6200 0.00 0.00 0.00Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.00Equipment 6400 0.00 0.00 0.00Equipment Replacement 6500 0.00 0.00 0.00Depreciation Expense (for accrual basis only) 6900 0.00 0.00 0.00 Total, Capital Outlay 0.00 0.00 0.00 0.00 0.00

7. Other Outgo Tuition to Other Schools 7110-7143 0.00 0.00 0.00Transfers of Pass-through Revenues to Other LEAs 7211-7213 0.00 0.00 0.00Transfers of Apportionments to Other LEAs - Spec. Ed. 7221-7223SE 0.00 0.00 0.00Transfers of Apportionments to Other LEAs - All Other 7221-7223AO 0.00 0.00 0.00All Other Transfers 7280-7299 0.00 0.00 0.00Transfers of Indirect Costs 7300-7399 0.00 0.00 0.00Debt Service: Interest 7438 1,935,634.00 0.00 1,935,634.00 Principal (for modified accrual basis only) 7439 0.00 0.00 0.00 Total, Other Outgo 1,935,634.00 0.00 1,935,634.00 0.00 0.00

8. TOTAL EXPENDITURES 26,732,095.40 2,227,958.60 28,960,054.00 27,807,506.00 28,576,966.00

C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPEND.BEFORE OTHER FINANCING SOURCES AND USES (A5-B8) 2,801,917.00 0.00 2,801,917.00 4,634,815.40 4,654,587.03

FY 2018/19

Page 8 of 9

33 of 38

(continued)

CDS #: 37-68049-0136416





Charter #:





D. OTHER FINANCING SOURCES / USES1. Other Sources 8930-8979 0.00 0.00 0.002. Less: Other Uses 7630-7699 0.00 0.00 0.003. Contributions Between Unrestricted and Restricted Accounts

(must net to zero) 8980-8999 0.00 0.00 0.00

4. TOTAL OTHER FINANCING SOURCES / USES 0.00 0.00 0.00 0.00 0.00

E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 2,801,917.00 0.00 2,801,917.00 4,634,815.40 4,654,587.03


a. As of July 1 9791 86,310.83 0.00 86,310.83 2,888,227.83 7,523,043.23b. Adjustments/Restatements 9793, 9795 0.00 0.00 0.00c. Adjusted Beginning Balance 86,310.83 0.00 86,310.83 2,888,227.83 7,523,043.23

2. Ending Fund Balance, June 30 (E + F.1.c.) 2,888,227.83 0.00 2,888,227.83 7,523,043.23 12,177,630.25

Components of Ending Fund Balance:a. Nonspendable

Revolving Cash (equals object 9130) 9711 0.00 0.00 0.00Stores (equals object 9320) 9712 0.00 0.00 0.00Prepaid Expenditures (equals object 9330) 9713 0.00 0.00 0.00All Others 9719 0.00 0.00 0.00

b. Restricted 9740 0.00 0.00c. Committed

Stabilization Arrangements 9750 0.00 0.00 0.00Other Commitments 9760 0.00 0.00 0.00

d AssignedOther Assignments 9780 0.00 0.00 0.00

e. Unassigned/UnappropriatedReserve for Economic Uncertainties 9789 1,448,002.70 0.00 1,448,002.70 1,390,375.30 1,428,848.30Unassigned/Unappropriated Amount 9790 1,440,225.13 0.00 1,440,225.13 6,132,667.93 10,748,781.95

FY 2018/19

Page 9 of 9

34 of 38


P2 of 3248.7 July August September October November December January February March April May June TOTAL

State Aid - Revenue Limit 2,406,949 2,406,949 2,406,949 2,406,949 2,406,949 2,406,949 2,406,949 2,406,949 2,406,949 2,406,949 2,406,949 2,406,949 28,883,393

Federal Revenue 33,841 33,841 33,841 33,841 33,841 33,841 33,841 33,841 33,841 33,841 33,841 33,841 406,088

Other State Revenue 204,021 204,021 204,021 204,021 204,021 204,021 204,021 204,021 204,021 204,021 204,021 204,021 2,448,254

Other Local Revenue 2,020 2,020 2,020 2,020 2,020 2,020 2,020 2,020 2,020 2,020 2,020 2,020 24,237

Total Revenue: 2,646,831 2,646,831 2,646,831 2,646,831 2,646,831 2,646,831 2,646,831 2,646,831 2,646,831 2,646,831 2,646,831 2,646,831 31,737,734

Actual/Expected Actual Actual Actual Actual Expected Expected Expected Expected Expected Expected Expected Expected Expected

Certificated Salaries 434,672 627,273 792,275 819,467 790,324 790,324 790,324 790,324 790,324 790,324 790,324 790,324 8,996,277

Classified Salaries - - - - - - - - - - - - -

Benefits 88,778 116,895 169,024 149,096 192,635 192,635 192,635 192,635 192,635 192,635 192,635 192,635 2,064,871

Books and Supplies 51,142 214,271 221,371 518,481 222,949 222,949 222,949 222,949 222,949 222,949 222,949 222,949 2,788,855

Subagreement Services 129,637 128,905 283,481 593,904 1,187,741 1,187,741 1,187,741 1,187,741 1,187,741 1,187,741 1,187,741 1,187,741 10,637,854

Professional/Consulting Services 9,899 21,463 44,387 52,479 239,730 239,730 239,730 239,730 239,730 239,730 239,730 239,730 2,046,068

Facilities, Repairs and Other Leases 4,529 4,529 - - - - - - - - - - 9,058

Operations and Housekeeping 27,901 36,753 34,587 39,798 42,800 42,800 42,800 42,800 42,800 42,800 42,800 42,800 481,439

Depreciation - - - - - - - - - - - - -

Interest 65,793 33,003 86,707 3,201 218,366 218,366 218,366 218,366 218,366 218,366 218,366 218,366 1,935,634

Total Expenses: 812,351 1,183,093 1,631,833 2,176,426 2,894,544 2,894,544 2,894,544 2,894,544 2,894,544 2,894,544 2,894,544 2,894,544 28,960,054

Surplus/Deficit 1,834,480 1,463,738 1,014,998 470,405 (247,713) (247,713) (247,713) (247,713) (247,713) (247,713) (247,713) (247,713) 2,777,680

Cumulative Fund Balance 1,834,480 3,298,217 4,313,216 4,783,621 4,535,908 4,288,195 4,040,482 3,792,769 3,545,056 3,297,343 3,049,630 2,801,917

Beginning Fund Balance 37,260 1,871,740 3,335,478 4,350,476 4,820,882 4,573,169 4,325,456 4,077,743 3,830,030 3,582,317 3,334,603 3,086,890

Ending Fund Balance 1,871,740 3,335,478 4,350,476 4,820,882 4,573,169 4,325,456 4,077,743 3,830,030 3,582,317 3,334,603 3,086,890 2,839,177

35 of 38

Pacific Coast AcademyMonthly Cash Flow/Forecast FY18-19Revised 11/23/18

ADA = 3248.70Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-18 Jan-19 Feb-19 Mar-19 Apr-19 May-19 Jun-19

Year-End

Accruals

Annual

Forecast

24,549

Budget

Favorable /

(Unfav.)

Revenues ADA = 3248.70

State Aid - Revenue Limit

8011 LCFF State Aid 281,520 281,520 506,736 506,736 506,736 506,736 506,736 4,957,585 4,957,585 4,957,585 4,957,585 4,957,585 - 27,884,645 27,884,645 -

8012 Education Protection Account - - 32,799 - - 32,799 - - 421,707 - - 162,435 - 649,740 649,740 -

8096 In Lieu of Property Taxes - 5,153 10,306 6,870 5,638 5,638 5,638 5,638 101,376 50,688 50,688 50,688 50,688 349,008 349,008 -

281,520 286,673 549,841 513,606 512,374 545,173 512,374 4,963,223 5,480,668 5,008,273 5,008,273 5,170,708 50,688 28,883,393 28,883,393 -

Federal Revenue

8181 Special Education - Entitlement - - - - - - - - 40,998 - - 20,499 344,590 406,088 406,088 -

- - - - - - - - 40,998 - - 20,499 344,590 406,088 406,088 -

Other State Revenue

8311 State Special Education - 16,279 16,279 29,303 29,303 29,303 29,303 29,303 303,350 303,350 303,350 303,350 303,350 1,695,821 1,669,832 25,990

8550 Mandated Cost - - - - - 11,982 36,734 - - 36,734 - 36,734 - 122,185 158,919 (36,734)

8560 State Lottery - - - - - - 31,815 - - 31,815 - - 566,619 630,248 630,248 -

- 16,279 16,279 29,303 29,303 41,285 97,852 29,303 303,350 371,899 303,350 340,084 869,968 2,448,254 2,458,999 (10,745)

Other Local Revenue

8660 Interest Revenue 1,316 2,000 2,889 2,032 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 - 24,237 - 24,237

1,316 2,000 2,889 2,032 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 - 24,237 - 24,237

Total Revenue 282,836 304,952 569,008 544,941 543,677 588,458 612,226 4,994,526 5,827,016 5,382,172 5,313,623 5,533,291 1,265,247 31,761,971 31,748,479 13,492

Expenses

Certificated Salaries

1100 Teachers' Salaries 417,706 576,650 729,202 743,227 741,204 741,204 741,204 741,204 741,204 741,204 741,204 741,204 - 8,396,420 9,023,031 626,611

1170 Teachers' Substitute Hours - - - - - - - - - - - - - - - -

1175 Teachers' Extra Duty/Stipends 16,966 50,623 63,073 76,240 49,119 49,119 49,119 49,119 49,119 49,119 49,119 49,119 - 599,857 309,946 (289,911)

1200 Pupil Support Salaries - - - - - - - - - - - - - - 438,894 438,894

434,672 627,273 792,275 819,467 790,324 790,324 790,324 790,324 790,324 790,324 790,324 790,324 - 8,996,277 9,771,871 775,594

Classified Salaries

2100 Instructional Salaries - - - - - - - - - - - - - - 212,715 212,715

- - - - - - - - - - - - - - 212,715 212,715

Benefits

3101 STRS 69,882 99,985 127,789 131,059 127,813 127,813 127,813 127,813 127,813 127,813 127,813 127,813 - 1,451,220 1,590,861 139,641

3202 PERS - - - - - - - - - - - - - - - -

3301 OASDI - - - 19 - - - - - - - - - 19 13,188 13,169

3311 Medicare 6,108 8,864 11,240 11,562 11,384 11,384 11,384 11,384 11,384 11,384 11,384 11,384 - 128,845 144,776 15,932

3401 Health and Welfare 8,837 (569) 19,224 1,145 30,871 30,871 30,871 30,871 30,871 30,871 30,871 30,871 - 275,607 370,456 94,849

3501 State Unemployment 1,401 6,066 8,222 2,761 3,257 3,257 16,286 13,029 6,514 3,257 3,257 3,257 - 70,566 66,314 (4,252)

3601 Workers' Compensation 2,550 2,550 2,550 2,550 14,364 14,364 14,364 14,364 14,364 14,364 14,364 14,364 - 125,114 139,784 14,670

3901 Other Benefits - - - - 1,688 1,688 1,688 1,688 1,688 1,688 1,688 1,688 - 13,500 - (13,500)

88,778 116,895 169,024 149,096 189,377 189,377 202,406 199,149 192,635 189,377 189,377 189,377 - 2,064,871 2,325,379 260,508

Books and Supplies

4100 Textbooks and Core Materials - 116 - - 1,350 810 1,215 675 675 675 675 675 - 6,866 6,586 (280)

4200 Books and Reference Materials 25,608 44,509 - - 15,439 9,263 13,895 7,719 7,719 7,719 7,719 7,719 - 147,309 60,969 (86,340)

4302 School Supplies 17,303 115,527 143,117 346,962 152,488 91,493 137,239 76,244 76,244 76,244 76,244 76,244 - 1,385,350 123,826 (1,261,524)

4303 Special Activities/Field Trips 5,731 30,148 21,702 125,822 57,960 34,776 52,164 28,980 28,980 28,980 28,980 28,980 - 473,204 52,231 (420,973)

4304 Uniforms - - - - - - - - - - - - - - - -

4305 Software 2,500 23,491 35,097 13,073 115,116 69,070 103,604 57,558 57,558 57,558 57,558 57,558 - 649,740 1,137,045 487,305

4400 Noncapitalized Equipment - 481 21,456 32,624 14,365 8,619 12,929 7,183 7,183 7,183 7,183 7,183 - 126,386 121,239 (5,148)

51,142 214,271 221,371 518,481 356,718 214,031 321,046 178,359 178,359 178,359 178,359 178,359 - 2,788,855 1,501,895 (1,286,959)

36 of 38



Year-End

Accruals

Annual

Forecast

24,549

Budget

Favorable /

(Unfav.)

Subagreement Services

5102 Special Education 29,117 46,708 10,216 35,552 197,562 197,562 197,562 197,562 197,562 197,562 197,562 197,562 - 1,702,089 1,949,632 247,543

5106 Other Educational Consultants 100,520 82,198 273,265 558,352 1,119,474 693,976 1,017,975 961,166 1,031,927 994,115 988,289 1,006,961 107,546 8,935,764 10,367,768 1,432,004

129,637 128,905 283,481 593,904 1,317,037 891,538 1,215,537 1,158,728 1,229,489 1,191,678 1,185,851 1,204,523 107,546 10,637,854 12,317,401 1,679,547

Professional/Consulting Services

5801 IT - - - 18,125 - - - - - - - - - 18,125 - (18,125)

5802 Audit & Taxes - - - - - - - - - 8,500 - 1,200 - 9,700 9,700 -

5803 Legal - 653 - 482 - - - - - - - - - 1,135 - (1,135)

5804 Professional Development - - 4,058 - 1,410 1,410 1,410 1,410 1,410 1,410 1,410 1,410 - 15,338 14,100 (1,238)

5805 General Consulting - - - 1,189 2,810 2,810 2,810 2,810 2,810 2,810 2,810 2,810 - 23,669 28,100 4,431

5810 Payroll Service Fee - - - - - - - - - - - - - - 22,200 22,200

5811 Management Fee 9,899 10,603 19,915 19,073 19,029 20,596 21,428 174,808 203,946 188,376 185,977 193,665 44,284 1,111,599 1,111,197 (402)

5812 District Oversight Fee - 10,207 20,414 13,610 15,371 16,355 15,371 148,897 164,420 150,248 150,248 155,121 6,239 866,502 866,502 -

9,899 21,463 44,387 52,479 38,620 41,171 41,019 327,925 372,586 351,344 340,445 354,206 50,522 2,046,068 2,051,799 5,731

Facilities, Repairs and Other Leases

5601 Rent 4,529 4,529 - - - - - - - - - - - 9,058 - (9,058)

4,529 4,529 - - - - - - - - - - - 9,058 - (9,058)

Operations and Housekeeping

5201 Auto and Travel - 5,969 243 517 - - 5,800 5,800 5,800 5,800 - - - 29,930 23,200 (6,730)

5203 Business Meals - - - - - - - - - - - - - - - -

5300 Dues & Memberships 1,020 - - - 133 133 133 133 133 133 133 133 - 2,087 1,600 (487)

5400 Insurance 2,277 2,277 2,835 2,732 3,467 3,467 3,467 3,467 3,467 3,467 3,467 3,467 - 37,853 41,600 3,747

5501 Utilities - - - 1,647 133 133 133 133 133 133 133 133 - 2,714 1,600 (1,114)

5510 Office Expense 166 511 881 1,186 167 167 167 167 167 167 167 167 - 4,078 2,000 (2,078)

5511 Postage and Shipping - 356 386 655 820 820 820 820 820 820 820 820 - 7,956 8,200 244

5512 Printing - - 13 139 30 30 30 30 30 30 30 30 - 391 300 (91)

5513 Other taxes and fees 48 - 840 - 1,550 1,550 1,550 1,550 1,550 1,550 1,550 1,550 - 13,288 15,500 2,212

5514 Bank Charges 0 - - 2 250 250 250 250 250 250 250 250 - 2,002 2,500 498

5516 Miscellaneous Expense 24,390 24,390 29,390 32,920 33,150 33,150 33,150 33,150 33,150 33,150 33,150 33,150 - 376,290 384,711 8,421

5900 Communications - 3,250 - - 200 200 200 200 200 200 200 200 - 4,850 2,400 (2,450)

27,901 36,753 34,587 39,798 39,900 39,900 45,700 45,700 45,700 45,700 39,900 39,900 - 481,439 483,611 2,172

Depreciation

- - - - - - - - - - - - - - - -

Interest

7438 Interest Expense 65,793 33,003 86,707 3,201 319,146 356,946 356,946 356,946 - 356,946 - - - 1,935,634 2,016,501 80,867

65,793 33,003 86,707 3,201 319,146 356,946 356,946 356,946 - 356,946 - - - 1,935,634 2,016,501 80,867

Total Expenses 812,351 1,183,093 1,631,833 2,176,426 3,051,121 2,523,287 2,972,978 3,057,131 2,809,092 3,103,728 2,724,256 2,756,689 158,068 28,960,054 30,681,171 1,721,117

Monthly Surplus (Deficit) (529,515) (878,141) (1,062,824) (1,631,484) (2,507,445) (1,934,830) (2,360,753) 1,937,395 3,017,924 2,278,444 2,589,367 2,776,602 1,107,179 2,801,917 1,067,309 1,734,609

37 of 38



Year-End

Accruals

Annual

Forecast

24,549

Budget

Favorable /

(Unfav.)

10%

Cash Flow Adjustments

Monthly Surplus (Deficit) (529,515) (878,141) (1,062,824) (1,631,484) (2,507,445) (1,934,830) (2,360,753) 1,937,395 3,017,924 2,278,444 2,589,367 2,776,602 1,107,179 2,801,917

Cash flows from operating activities

Public Funding Receivables 43,646 (21,432) (25,262) (481,048) 146,151 - - - - - (1,265,247) (1,603,192) 43.4% 82.4%

Grants and Contributions Rec. 488,600 - - (453,300) - - - - - - - 35,300 1,347,491 771,377

Due To/From Related Parties 402,227 877,170 1,094,826 3,183,783 (800,000) (1,800,000) (2,300,000) (2,700,000) (2,300,000) (2,100,000) 1,300,000 1,530,000 - (3,611,995)

Prepaid Expenses 3,311 6,684 (20,288) 9,968 - - - - - - - - - (324)

Other Assets - - - (4,500) - - - - - - - - - (4,500)

Accounts Payable (128,637) 13,730 24,010 41,429 - - - - - - - - 158,068 108,600

Accrued Expenses 31,871 84,766 68,478 215,795 - - - - - - - - - 400,910

Other Liabilities (488,600) - - - - - - - - - - - - (488,600)

Cash flows from financing activities

Proceeds from Factoring 957,600 456,000 941,500 54,600 3,668,600 4,461,826 4,461,826 4,461,826 - 4,461,826 - - - 23,925,606

Payments on Factoring (389,600) (389,600) (445,200) (1,304,300) (463,400) (483,300) (512,800) (483,300) (3,668,600) (4,461,826) (4,461,826) (4,461,826) - (21,525,579)

Proceeds(Payments) on Debt/IADA - - - - - - - - - -

Total Change in Cash 390,903 149,177 575,240 (369,059) (102,245) 243,697 (565,575) 3,215,921 (2,950,676) 178,444 (572,460) (155,225)

Cash, Beginning of Month 1,928,939 2,319,842 2,469,019 3,044,259 2,675,200 2,572,956 2,816,653 2,251,077 5,466,999 2,516,322 2,694,766 2,122,306

Cash, End of Month 2,319,842 2,469,019 3,044,259 2,675,200 2,572,956 2,816,653 2,251,077 5,466,999 2,516,322 2,694,766 2,122,306 1,967,081

38 of 38

Documents

Regular Board Meeting Through Teleconference Colleen ... · 11/29/2018 · Williams, Spencer Styles, Giovanna Arzaga, and Bryanna Brossman Call to Order: Karra Gordon called the