Citizens of the World Charter Schools Los Angeles FY 2013-14 Preliminary Budget Assumptions This preliminary draft budget represents the comprehensive approach to meeting a myriad of goals for 2013-14. These include addressing both regional and site needs for additional administrative capacity, capacity to support students with special needs and student discipline and fundraising capability. It also represents a need to remain competitive in terms of compensation and benefits as well as adjustments to our model to be sustainable into the future. Major Changes from FY 2012-13 to FY 2013-14 CWC Los Angeles (CWC LA) The budget initially assumed an increase of 1% in compensation above the LAUSD salary schedule. After gathering input from both parents and staff this budget now assumes teachers will be paid 2.0% above LAUSD salary schedule. Health benefit caps for full-time employees are budgeted to increase as follows: Employee Only: $6,000 to $6,600 (+10%) Employee Plus One: $9,000 to $9,900 (+10%) Family: $10,800 to $12,500 (+15.7%) Under current CWC LA policy, full-time status is granted to employees who work 35 or more hours per week. Under the Affordable Care Act, organizations must provide benefits to any employee who works an average of 30 or more hours per week. The budgets for each school reflect this 30 hour threshold. The budgets assume health care premiums will increase by 8%, with each school paying for the increase up to the caps described above. With the implementation of the Affordable Care Act, it is critical to begin conversations with the insurance broker as early as possible for budgeting purposes. CWC Hollywood (CWC HW) Following input from both parents and teachers regarding the different needs of students at different grade levels, CWC HW class size in 2 nd and 3 rd grade will increase from 22:1 to 23:1, and in 4 th grade it will be 24:1. CWC HW will increase administrative capacity by adding an Assistant Principal, increasing office staff hours, and contracting for food service assistance. CWC HW will add an additional three teachers and three instructional aides to accommodate the addition of fourth grade. The grade level expansion will also lead to increased expenditures in other budget areas (e.g. supplies, rent, etc.) CWC HW will also add a Special Education Coordinator to transition from the fully outsourced special education service delivery model that was used in 2012-13. After-school tutoring will be introduced (4 hours/day) and Spanish will also be introduced (7 hours/week). After-school program will be adding 6 weeks of summer camp in addition to the one week winter camp and the one week spring camp. CWC Silverlake (CWC SL) CWC SL will increase administrative capacity by increasing office staff and hours and contracting for food service assistance. CWC SL will add one teacher and one instructional aide to accommodate the addition of fourth grade. The school is expanding by approximately 50 students which are less than the expected 96 students due to TK students and some K students remaining in K and upper grades not replacing students lost to attrition. After-school tutoring will be introduced (4 hours/day) and Spanish will also be introduced (12 hours/week). Custodian and security services will be expanded given the operation of the Assistance League.
CWC Regional Support Office (CWC RSO) CWC RSO will add a Development Manager to increase efficiency and effectiveness of school-level fundraising activities and to provide capacity to pursue grants. General Assumptions Enrollment Staffing (Salaries & Benefits) The FY 2013-14 budgets assumes the following school-level staffing plan: CWC HW CWC SL CWC MV Comment Administrators Principal Principal Principal Assistant Principal Assistant Principal Classroom Teachers 15 12 7 LAUSD + 2% Special Education Coordinator 1 1 1 Substitute Teachers 10 days/teacher 10 days/teacher 10 days/teacher Stipends Translation 3 @ Translation 2 @ Translation 1 @ $2K $2K $2K Tutoring 4 @ 1 hour per day TA Master s/credential Stipend 3 @ $584 Tutoring 4 @ 1 hour per day TA Master s/credential Stipend 3 @ $584 Coaching 1 @ $4K Tutoring 2 @ 1 hour per day TA Master s/credential Stipend 3 @ $584 Coaching 1 @ $2K
CWC HW CWC SL CWC MV Comment Instructional Aides 15 @ 5.8 hours/day * 191 days 12 @ 5.8 hours/day * 191 days 7 @ 5.8 hours/day * 191 days Special Ed/Floater TA 1 @ 5.8 hours/day * 191 days PE 1 @ 40 hours/week * 42.2 weeks (191 days + 10 paid days off + 10 sick) Art 1 @ 40 hours/week * 42.2 weeks (191 days + 10 paid days off + 10 sick). Music 1 @ 16 hours/week * 38.2 weeks (i.e. 191 Spanish 1 @ 7 hours/week * 38.2 weeks (i.e., 176 Food Service 1 @ 2.5 hours/day * Custodian (Assistance League) 1 @ 5.8 hours/day * 191 days 1 @ 40 hours/week * 42.2 weeks (191 days + 10 paid days off + 10 sick) 2 @ 20 hours/week * 38.2 weeks (i.e. 191 1 @ 13 hours/week * 38.2 weeks (i.e. 191 1 @ 12 hours/week * 38.2 weeks (i.e., 191 2 @ 2 hours/day * 1 @ 29 hours/week * 46 weeks (school year) 1 @ 15 hours/week * 6 weeks (summer) 1 @ 16 hours/week * 38.2 weeks (191 1 @ 16 hours/week * 38.2 weeks (191 1 @ 8 hours/week * 38.2 weeks (191 1 @ 2 hours/day * 176 days Total Office Staff 120 hours / week 133 hours per week 89 hours / week Office Manager 1 @ 40 hours/week * 1 @ 40 hours/week 1 @ 40 hours/week * 46 46 weeks * 46 weeks weeks Family Support Coordinator 1 @ 20 hours/week * 6 weeks (summer) 1 @ 40 hours/week * 42.2 weeks (191 days + 10 paid days off + 10 sick) 1 @ 20 hours/week * 6 weeks (summer) 1 @ 29 hours/week * 38.2 weeks (191 1 @ 20 hours/week * 6 weeks (summer) 1 @ 29 hours/week * 46 weeks Administrative Assistant Office Coordinator Security/Maintenance 2 @ 20 hours/week * 38.2 weeks (191 ASP Manager 1 @ 40 hours/week * 52 weeks 1 @ 15 hours/week * 38.2 weeks 1 @ 29 hours/week * 38.2 weeks 1 @ 20 hours/week * 35 weeks (i.e., 176 1 @ @ 20 hours/week * 38.2 weeks
CWC HW CWC SL CWC MV Comment ASP Staff 7 @ 4.5 hours/day * 1 @ 2.25 hours/day * 176 ASP Enrichment Staff 1 Art @ 1 hour/week 1 Music @ 3 hours/week Camp Staff Summer, Winter, Spring 3 @ 30 hours/week for 8 weeks (6 summer, 1 winter, 1 spring) Morning Care 2 @ 2 hours / day * 2 @ 1 hour / day * 1 @ 1 hour / day * 176 days General Purpose and Categorical Block Grant Budgets for all schools assume the following General Purpose and Categorical Block Grant Rates by grade level span: K- 3 4-6 7-8 9-12 General Purpose $5,192 $5,274 $5,433 $6,287 Categorical Block Grant $412 $412 $412 $412 Total $5,592 $5,674 $5,833 $6,687 The rates above are allocated based on Average Daily Attendance (ADA). The budget assumes the following grade level ADA: CWC HW CWC SL CWC MV Grades K-3 4-6 K-3 4-6 K-3 Enrollment 270 72 264 24 168 Attendance Rate 95% 95% 95% 95% 95% ADA (Enrollment * Attendance Rate) 256.6 68.4 250.8 22.8 159.6 Through the In Lieu of Economic Impact Aid portion of the Categorical Block Grant, both schools receive an additional $318 per Economically Disadvantaged and English Learner student who attended the school in the prior year. Based on October 2012 census data, CWC HW served the following students. CWC SL counts are based on the P-1 which is used for schools in the first year. The 28 students are significantly less than the 66 English Language Learners reported in CALPADS and reduce EIA by approximately $12k.
General Purpose and Categorical Block Grant (including In Lieu of EIA) revenue make up about 56% of CWC HW total revenue, 51% of CWC SL total revenue, and 52% of CWC MV total revenue. As such, they are the main source of funding to support the schools operations. 1 Note that these revenue rates are subject to change. They are based on the Governor s May revised budget proposal and may be updated with the passage of the state budget or may change with the introduction of the Local Control Funding Formula. It is important to note that no funds to implement the Common Core State Standards (CCSA) have been included in the budget. The May revised budget included $170 per ADA to fund implementation of CCSA and could be used for materials, technology, and professional development. It is assumed any revenue would be offset by expenditures so the additional funds may not impact net income. Special Education All schools will receive an estimated $724 per unit of ADA to fund Special Education. 2 At each school, monies will be used to fund a Special Education Coordinator, instructional materials, a portion of staff time, and fee for service providers. LAUSD will charge each school approximately $291 per unit of ADA to cover the schools share of the district s general fund contribution to special education, as calculated by the district (20% of $1,455). This amount cannot be paid for from Special Education revenue. The fair share rate will increase in future years. Nutrition Program All schools will offer a lunch program. The budget currently includes FY 2012-13 federal and state Child Nutrition program reimbursement rates as FY 2013-14 rates are not yet available. The budget assumes the following percentages of students qualify for free or reduced price meals: CWC MV is assumed to have similar Free and Reduced Lunch student distribution as CWC SL. Schools will be charged $4.00 per lunch to students who do not qualify for free or reduced-price meals and $0.40 for students who qualify for reduced-price meals. Any excess revenue generated from the nutrition program supports staff time spent administering the program. Federal Title Programs The budget assumes a 5.9% cut to federal Title programs (Title I, II, and III) due to federal sequestration (i.e. the across the board cuts that went into effect when Congress and the White House failed to reach a deficit-reduction deal.). CWC HW The biggest share is the estimated $24k for Title I, which is allocated on the basis of the school s low income population and must be used to serve students who are at risk of failing. CWC SL The CWC SL budget includes $23k in Title I funding. 1 The General Purpose rate is inclusive of Education Protection Account funds. The Education Protection Account was created by the passage of Proposition 30, which enacted temporary taxes to fund education and safety. The EPA is estimated to equal 16% of general purpose revenue in FY 2013-14 and cannot be spent on administration. 2 Of the $724 per ADA, $160 is funding from the federal Individuals with Disabilities Education Act and $564 is from the state AB602 program.
The budget also includes $234k in Title V or Public Charter School Grant funds. CWC SL received the $575K grant that expires on September 4, 2014 (just two months into FY 2014-15, but after the summer institute). The major expenses included in FY 2013-14 are the summer institute (teachers and instructional aides), textbooks, and professional development. CWC MV The CWC MV budget includes $20k in Title I funding. It is important that CWC MV submits the Single School District Plan in the Fall of 2013 to ensure it is approved by the State Board of Education and funds can be received for FY 2013-14. The budget also includes $205k in Title V or Public Charter School Grant funds. CWC MV received the $575K grant that expires on July 31, 2015 (just one month into FY 2015-16). Facilities CWC HW and CWC MV The budget assumes both CWC HW and CWC MV are on Prop. 39 sites and reflect their preliminary estimates. Total lease expense is estimated to be $384 per student for CWC HW and $349 per student for CWC MV. CWC SL To both facilitate school operations, strengthen the single school culture across campuses and ease parent drop off/pick up for siblings, CWCSL will be co-located on Grant ES and at the Assistance League for 2013-14 and 2014-15. The budget assumes CWC SL will receive $187k ($649 per student) from SB 740 which reflects 75% of Assistance League lease expenses. The SB 740 program reimburses charter schools at 75% of rent expense or $750 per ADA, whichever is less, assuming the charter serves a population that is 70% or more free or reduced-priced meal eligible, or that it resides in the attendance area of a regular district elementary school that does. CWC SL does not meet this threshold, but Grant Elementary does. In FY 2013-14, CWC SL will have lease expenses of $249k for the Assistance League and $59k for the Prop. 39 site at Grant Elementary for total lease expenses of $308k ($1,069 per student). In addition, CWC SL is budgeted to spend $97k ($338 per student) for 5500 - Operations and Housekeeping Services for various related to utilities, cleaning, and other services required to operate Assistance League facility. CWC SL is expected to pay $218k ($758 per student) for lease and operations net of the revenue received from SB 740. In summary, the higher lease expenses place some pressure on the CWC SL budget and place significant importance on receiving SB 740 funds. It is assumed that the Assistance League site will not require any additional capital expenditures in FY 2013-14 or beyond. Fundraising The budget assumes the following fundraising targets: The fundraising targets represent significant fundraising goals (15-16% of total revenue) and are higher than 2012-13 forecast.
All Other Local CWC HW s after-school program revenue is budgeted to be $225k, based on the following break-down and assumptions: Supplies and Operating Services For the most part, the FY 2013-14 supplies and operating service budgets are based on FY 2012-13 forecasted spending, adjusted for enrollment growth, teacher growth, and/or COLA as appropriate. Special Education Services for CWC HW have been reduced given the assumption of hiring a Special Education Coordinator and the reduction of outsourced RSP services. Licensing fee to Citizens of the World Schools have been assumed at the following rates in FY 2013-14: CWC HW: 0.0% CWC SL: 1.75% CWC MV: 2.0%
Regional Support Office The Regional Support Office budget includes funding for the following positions: Executive Director Regional Operations Manager Regional Development Manager Regional Office Manager (29 hours/week) In addition, the other major expenses include general insurance expense, legal and audit services, and ExED which provides financial reporting, budgeting, accounting, payroll processing, and compliance services. The contract for ExED has increased by $50,400 to $173,400 due to the additional of CWC MV, enrollment growth at CWC HW and CWC SL, and inflation (2%).