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Saint Francis Solano School Mock Budgeting Plan -- 2022-2023

Robin T. Perkins

School of Education: Concordia University Irvine

EDUA 558: Financial Resources

Dr. Francine Stewart

August 20, 2021

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Saint Francis Solano School Mock Budgeting Plan -- 2022-2023

Saint Francis Solano School (SFSS) is a private K-8 school located in Sonoma Valley

Unified School District (SVUSD). The school serves the parish of Saint Francis Solano and the

community of Sonoma Valley (Saint Francis Solano, n.d.). In the 2021-2022 school year eleven

full-time teachers and three part time teachers will serve the needs of 182 students from 140

families. SFSS finances are managed by the school finance board including Principal -- Debbie

Picard, Pastor -- Father Alvin Villaruel, Business Manager -- Barbara Peters, and three current

parents who have finance backgrounds (D. Picard, personal communication, July 1, 2021).

SFSS is funded by two primary sources: tuition and donations. The school has

experienced declined enrollment for the last 10 years. The 2021-2022 school year will be the

first year of increased enrollment with a total of 140 families and 182 students (D. Picard,

personal communication, July 1, 2021). The tuition for the 2021-2022 school year is $9,468

(Saint Francis Solano, n.d.). Accounting for family discounts granted for multiple children in

attendance, the adjusted tuition is $8, 450 per student. Tuition has been increased at a rate of

$300 per year (D. Picard, personal communication, July 1, 2021). It is important to note that the

Social Security Administration states that the Cost of Living Adjustment (COLA) for 2021 is

1.23% (Social Security Administration, n.d.). The increase of $300 will more than cover the

increased expenses of COLA. The projected tuition for the 2022-2023 school year will be

$9,768 adjusted to $8,750 for 182 students. Tuition revenue for the 2022-2023 school year is

projected to be $1,592,500.

Saint Francis Solano is also supported by The Church Mouse, a group of local thrift

stores in Sonoma Valley. Principal Picard explained that the Church Mouse was founded by a
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group of ladies who wished to resell goods and supplement Saint Francis Solano School tuition

to serve their community. The thrift shops grew to three sites which at one time donated

$250,000 annually to the school. In recent years, economic decline and increased overhead have

caused challenges for the thrift shops. Increased need for labor and the costs of this labor have

greatly diminished the amount donated by the shops (personal communication, July 1, 2021). In

the 2020-2021 school year the projected donation was $120,000 but due to COVID19 the stores

donated $50,000. A donation of $120,000 is projected for the 2021-2022 school year (B. Peters,

personal communication, July 15, 2021). As the Church Mouse stores are currently struggling, a

conservative estimated donation of $80,000 is projected in 2022-2023.

Two parent organizations also actively supplement revenue. The Parents Club fundraises

the school and pledges an annual donation of $70,000. It should be noted that due to COVID19,

in the 2020-2021 school year the donation was $10,000 (B. Peters, personal communication, July

15, 2021). The Dad’s Club raises funds that directly support technology. Their generous

donations have upgraded the infrastructure of the school technology and also provided 1:1 iPads

for all students. The Dad’s club has pledged to continue maintenance of the technology on

campus. Their annual donation is approximately $20,000 (D. Picard, personal communication,

July 1, 2021). The combined revenue anticipated from tuition and donations for the 2022-2023

school year is $1,642,500.

Other significant sources of annual revenue are investments, raffle tickets, scrip and food

service. Principal Picard noted that two generous bequests have been granted to SFSS which

were invested and now provided a total of $1,000,000 in reserve funds for the school (personal

communication, July 1, 2021). It is anticipated that investment income from these accounts in

the 2022-2023 school year will be $50,000 (B.Peters, personal communication, July 15, 2021).
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Each of the 140 school families sells raffle tickets which will generate $35,000 in the 2022-2023

school year. Scrip, a gift card fundraising organization with which the school partners will

generate 37,000 and food service is anticipated to generate $27,000 (B. Peters, personal

communication, July 15, 2021). The combination of these revenue sources is $149,000.

Salaries and benefits paid for the employees of the school make up 78.5% of the

expenditures for the school. As explained by Debbie Picard, SFSS pays its teachers 90% of the

SVUSD posted teacher salary (SVUSD, 2020). When contracts are signed in March, the

previous year’s salary schedule is available. Therefore, in the 2022-2023 school year, SFSS

teachers will earn 90% of SVUSD teachers' earnings in the 2021-2022 school year (D. Picard,

personal communication, July 1, 2021). An average increase of 5% has been applied to the

2021-2022 projected expenditure for salaries to find that in the 2022-2023 school year teacher

salaries are projected to cost $833,033.

Instructional costs are an important budget expenditure that directly affects student

achievement. This group of expenditures changes from year to year based on purchase of new

textbooks, instructional series, supplemental materials, and resources. In the 2019-2020 school

year two educational series were adopted and implemented, LexiaCore5 reading for grades K-5

and Into Math for grades K-8. In the 2021-2022 school year, Twig science was adopted for

grades K-5 and Amplify science was adopted for grades 6-8. These instructional series are

aligned with Common Core and Next Generation Science Standards. The new reading, math and

science series incorporate 21st Century skills improving students' technological literacy, critical

thinking, engineering, collaboration and creativity (California Department of Education (CDE,

2021). In addition, all three instructional series provide strong differentiation for English

language learners and students with academic challenges. Looking to the 2022-2023 school
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year, faculty have identified literacy in middle school to be the greatest area of need. SFSS is

researching literacy programs for adoption in the 2022-2023 school year. A strong option is the

READ 180 series. The estimated cost for READ 180 is $45,000, this estimate has been added to

the budget plan for the 2022-2023 school year (Institute of Education Sciences, 2016).

Other significant expenditures include administrative costs, plant and facility expenses,

and taxes and insurance costs. These expenditures have remained relatively consistent with the

exception of cleaning and sanitation costs incurred in the previous school year (B. Peters,

personal communication, July 15, 2021). As COVID19 is currently at dangerous rates in

Sonoma County, it is anticipated that the extra expenditure for sanitization and cleaning will

continue for the foreseeable future.

The 2022-2023 proposed budget plan anticipates total revenue of $2,013,750 with total

expenditures of $2,008,189. It is anticipated that $5,561 will be written off as uncollectible. A

budget exception are teachers who participate in professional development as they will receive

Title II funds directly from Sonoma Valley Unified School District. These funds are not included

in the projected budget. Recent and future expenditures on new instructional series in reading,

math, science and literacy will address both student need and equity of education in the coming

years. Saint Francis Solano School students will be leaders, prepared with 21st century skills

ready to face the demands of careers in a workforce driven by media and technology.
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Proposed Budget Income 2022-2023

Item Category Income Amount Discount

Amount
Category: Subtotal: Subtotal:

Tuition 1,722,500 250,000

Base Tuition Tuition 1,592,500

(182pupils)
Chuch Mouse Tuition 40,000
Discount
Active Parishioner Tuition 25,000 25,000
Tuition
School Assisted Tuition 80,000
Tuition
Parish Assisted Tuition 65,000 65,000
Tuition
Diocese Assisted Tuition 10,000 10,000
Tuition
Basic Fund Tuition Tuition 30,000 30,000

Other 249,150 0
Revenue
Registration Fees Other Revenue 59,150

Class Fees Other Revenue 4,750

Before School Care Other Revenue 3,400

After School Care Other Revenue 35,000

Hot Lunch Program Other Revenue 57,000

Raffle Other Revenue 42,350

Scrip Other Revenue 40,000

Summer Camp Other Revenue 7,500

Fundraising 170,000 0
& Donations
Church Mouse Fundraising & 80,000
Donations
Parents Club Fundraising & 70,000
Donations
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Dad’s Club- Fundraising & 20,000

Technology Donations
Student 65,500 0
Activities/Ex
change
Accounts
LogoWear Student 7,000
Activities/Exchange
Accounts
Exchange Revenue Student 3,000
General Activities/Exchange
Accounts
Father/Daughter Student 11,000
Dance Revenue Activities/Exchange
Accounts
Field Trips Student 5,500
Activities/Exchange
Accounts
CYO Camp Student 11,000
Activities/Exchange
Accounts
Yosemite Camp Student 16,000
Activities/Exchange
Accounts
Point Reyes Camp Student 7,000
Activities/Exchange
Accounts
Special Event Student 5,000
Fundraiser Activities/Exchange
Accounts
Athletics 6,500 0

Athletics Athletics 6,500

Investment 50,100 0
& Interest
Investment Income Investment & Interest 50,000

Interest Income Investment & Interest 100

Total 2,263,750 250,000

Amount
Total Amount Total Amount 2,263,750 250,000

Net Income 2,013,750 0

Net Income 2,013,750

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Proposed Budget Expenses 2022-2023

Item Name Amount

Name: Subtotal:

Administration 140,283

Salary Administration 106,383

Payroll Taxes Administration 7,900

Benefits Administration 26,000

Aides Salaries 115,600

Salary Aides Salaries 75,000

Payroll Taxes Aides Salaries 5,600

Benefits Aides Salaries 35,000

Office Salaries 198,000

Salary Office Salaries 146,000

Payroll Tax Office Salaries 11,000

Benefits Office Salaries 41,000

Teacher 1,123,033
Salaries
Salary Teacher Salaries 833,033

Payroll Tax Teacher Salaries 62,000

Benefits Teacher Salaries 228,000

Substitute 16,000
Wages
Wages Substitute Wages 15,000

Payroll Tax Substitute Wages 1,000

Summer Camp 6,500

Salary Summer Camp 6,000

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Payroll Tax Summer Camp 500

General 81,700
Instructional
Expenses
Technology General Instructional Expenses 7,600

Textbooks General Instructional Expenses 8,000

Instructional General Instructional Expenses 46,000

Materials
Standardized Testing General Instructional Expenses 2,600

Professional General Instructional Expenses 1,500

Development
Classroom Supplies General Instructional Expenses 3,000

Art Supplies General Instructional Expenses 4,000

Science Lab Supplies General Instructional Expenses 1,000

Reading Assessment General Instructional Expenses 3,500

Resource Instruction General Instructional Expenses 3,000

Expenses
Misc. Other General Instructional Expenses 1,500

Administrative 65,600
Costs
Other Expense Administrative Costs 500

Department of Administrative Costs 9,000

Catholic Schools
Office Materials Administrative Costs 8,500

Postage & Shipping Administrative Costs 1,500

Legal & Professional Administrative Costs 3,500

Public Relations Administrative Costs 1,600

Copier Expense Administrative Costs 4,000

Kyocera Lease Administrative Costs 12,300

WCEA Fees Administrative Costs 1,500

Telephone & Administrative Costs 5,700

Internet
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Principal's Administrative Costs 2,000

Discretionary Fund
Service Charges Administrative Costs 8,000

Permits and Licenses Administrative Costs 4,000

Gradelink Administrative Costs 3,000

Printing and Administrative Costs 500

Publications
Plant & 87,950
Facility
Materials and Plant & Facility 5,400
Supplies
Repair & Plant & Facility 1,500
Replacement of
Equipment
Repairs to Facility Plant & Facility 1,000

Upkeep of Bldg. Plant & Facility 3,000

/Grounds
Capital Plant & Facility 5,000
Improvement
Water & Sewage Plant & Facility 10,500

Janitorial Plant & Facility 41,000

Alarm Plant & Facility 1,700

Garbage Plant & Facility 3,100

PG&E Plant & Facility 12,000

Equipment Rental Plant & Facility 250

Maintenance Plant & Facility 3,000

Contracts
Other Expenses Plant & Facility 500

Other School 41,600

Expense
Hot Lunch Program Other School Expense 30,000

Scrip Expense Other School Expense 3,000

Raffle Expense Other School Expense 7,100

8th Grade Other School Expense 1,500

Graduation
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Taxes, 59,923
Insurance
Interest
Sonoma Co. Special Taxes, Insurance Interest 10,727
Assess.
Diocese Self Insured Taxes, Insurance Interest 7,634

Property & Liability Taxes, Insurance Interest 19,412

Earthquake Taxes, Insurance Interest 6,450

Student Insurance Taxes, Insurance Interest 9,200

Edward Jones Taxes, Insurance Interest 5,500

Expense
Catholic Community Taxes, Insurance Interest 1,000
Interest Exp.
Athletics 6,500

Fees Athletics 2,000

Director Stipend Athletics 4,500

Student 65,500
Activities/Exch
ange
Field Trips Student Activities/Exchange 5,500

CYO Camp Student Activities/Exchange 11,000

Father Daughter Student Activities/Exchange 11,000

Dance
Yosemite Camp Student Activities/Exchange 16,000

Point Reyes Camp Student Activities/Exchange 7,000

Exchange General Student Activities/Exchange 3,000

LogoWear Student Activities/Exchange 7,000

Special Event Student Activities/Exchange 5,000

Fundraiser
Total Expenses 2,008,189

Total Expenses 2,008,189

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References

California Department of Education. (2021, March 2). Partnership for 21st century skills.

California Department of Education. https://www.cde.ca.gov/eo/in/cr/p21cskls.asp

Institute of Education Sciences. (2016, November). WWC Intervention Report: READ 180. U.S.

Department of Education.

https://ies.ed.gov/ncee/wwc/Docs/InterventionReports/wwc_read180_112916.pdf

Saint Francis Solano. (n.d.) Saint Francis Solano School. https://saintfrancissolano.org/

Social Security Administration. (n.d.) Cost of Living Adjustment (COLA) information. Social

Security Administration. https://www.ssa.gov/cola/

Sonoma Valley Unified School District. (n.d.). Human Resources: Contracts and Salaries.

Sonoma Valley Unified School District. https://www.sonomaschools.org/domain/615