MOORLACH UPDATE — California School District Rankings, Group 14 — August 30, 2018

Group 14 includes the final 67 of California’s 940 public school districts from our review of their Comprehensive Annual Financial Reports (CAFRs).

This traunch represents $17 billion in cumulative unrestricted net deficits! The Unrestricted Net Positions (UNPs) range between negative $1,611 and negative $5,767 per capita.

There is also one Orange County school district, per capita rank #901 Santa Ana Unified, with a negative $485 million UNP, putting it at #934 for UNP amounts.

One district alone, #922 LAUSD, has an Unrestricted Net Deficit of $10.86 billion, making it the largest at #940. No wonder we hear so much about this district in the Southern California media markets. And, its teachers union is screaming for raises and threatening to strike. Talk about tone deaf.

When you take the UNPs for all 940 school districts surveyed and add them up, the total cumulative deficit is more than $50 billion. And Groups 13 and 14 make up 48 percent of this deficit. These last bottom-dwelling 67 districts provide one-third of the total net deficit. So, the bottom 14 percent are in serious fiscal distress.

This study does not include the 58 County Departments of Education, although we have been challenged to provide this data. So, in the near future, expect another listing.

I have broadcast this data on the Senate Floor and in the Senate Budget and Fiscal Review Committee this final week of the legislative session before it adjourns tomorrow, August 31st, at midnight. The education advocacy community is pleased with the research and my colleagues are being more fully awakened to the crisis. In fact, budget trailer bills AB 1840 and SB 874 will require the state’s annual Budget Act, beginning in 2019-20, to include appropriations sufficient to cover up to 75%, 50%, and 25% of the school districts’ operating deficits in that year and the following two years, respectively, upon certification that the districts have taken specified actions to improve their fiscal situations. These funds should be provided as loans, not as gifts. I will try to provide you the current list of districts that are being monitored by FCMAT, the Fiscal Crisis and Management Assistance Team in a future UPDATE. But, get ready for a cash flow crunch in Sacramento’s future. I voted for the bills in Budget Committee, as this fiscal mess will be on the Capitol’s front door step anyway.

For links to our previous studies this year on cities, counties and states, go to https://moorlach.cssrc.us/content/fiscal-rankings-study.

For links in my UPDATES, they are provided below:

STATES

MOORLACH UPDATE — 2017 State Per Capita UNPs — April 2, 2018 and MOORLACH UPDATE — UNP Bottom Dwellers — April 7, 2018

COUNTIES

MOORLACH UPDATE — San Francisco County #56/57 — March 20, 2018

CALIFORNIA COMMUNITY COLLEGES, CALIFORNIA STATE UNIVERSITY AND UNIVERSITY OF CALIFORNIA

MOORLACH UPDATE — UC, CCC and CSU — May 11, 2018

CITIES

Please see https://moorlach.cssrc.us/content/fiscal-rankings-study or start at MOORLACH UPDATE — City CAFR Rankings, Vol. 10 — February 27, 2018 and use the link at the bottom of the page to access the remaining nine volumes. Volume 10 starts at the top, in reverse order of how I presented the school districts.

SCHOOL DISTRICTS

Just go to the bottom of this UPDATE and click on the previous day and scroll through the last 13 editions individually. We will post them soon on my website.

873 Albany City Unified Albany Alameda 646 20,241 $ (32,614,661) $(1,611)
874 Washington Unified W. Sacramento Yolo 642 19,629 $ (31,676,470) $(1,614)
875 Jurupa Unified Jurupa Valley Riverside 885 105,201 $ (171,575,933) $(1,631)
876 Norwalk-La Mirada Norwalk Los Angeles 908 129,151 $ (211,440,597) $(1,637)
877 Arvin Union Arvin Kern 658 20,828 $ (34,130,919) $(1,639)
878 Mountain Empire Pine Valley San Diego 567 12,140 $ (19,935,647) $(1,642)
879 Alvord Unified Corona Riverside 896 114,396 $ (187,861,513) $(1,642)
880 Silver Valley Unified Yermo San Berdoo 595 14,264 $ (23,425,294) $(1,642)
881 Jamul-Dulzura Union Jamul San Diego 520 9,332 $ (15,417,678) $(1,652)
882 Fontana Unified Fontana San Berdoo 923 185,665 $ (308,614,186) $(1,662)
883 Palos Verdes Penin Palos Verd Ests Los Angeles 828 62,776 $ (104,730,112) $(1,668)
884 San Marino Unified San Marino Los Angeles 614 15,488 $ (26,005,542) $(1,679)
885 Baldwin Park Unif Baldwin Park Los Angeles 850 77,109 $ (129,571,155) $(1,680)
886 Folsom-Cordova Rancho Cordova Sacramento 912 130,389 $ (219,613,539) $(1,684)
887 Tahoe-Truckee Unif Truckee Placer 736 33,054 $ (55,767,290) $(1,687)
888 Mt. Baldy Joint Elem Mt. Baldy San Berdoo 204 393 $ (663,526) $(1,688)
889 Natomas Unified Sacramento Sacramento 853 76,129 $ (130,040,606) $(1,708)
890 Mammoth Unified Mammoth Lakes Mono 532 9,452 $ (16,258,154) $(1,720)
891 Chawanakee Unif Oneals Madera 441 4,804 $ (8,309,425) $(1,730)
892 Mission Union Elem Soledad Monterey 195 328 $ (570,360) $(1,739)
893 ABC Unified Cerritos Los Angeles 900 109,544 $ (192,248,689) $(1,755)
894 Valley Center-Pauma Valley Center San Diego 702 26,446 $ (46,451,975) $(1,756)
895 Los Banos Unified Los Banos Merced 785 41,446 $ (72,860,360) $(1,758)
896 Union Hill Elementary Grass Valley Nevada 363 2,430 $ (4,302,715) $(1,771)
897 Caruthers Unified Caruthers Fresno 458 5,347 $ (9,471,791) $(1,771)
898 Lake Tahoe Unified So. Lake Tahoe El Dorado 730 30,593 $ (54,320,159) $(1,776)
899 Montebello Unified Montebello Los Angeles 922 169,103 $ (301,492,674) $(1,783)
900 Calexico Unified Calexico Imperial 783 40,469 $ (72,373,033) $(1,788)
901 Santa Ana Unified Santa Ana Orange 934 268,905 $ (485,362,423) $(1,805)
902 Ukiah Unified Ukiah Mendocino 784 38,941 $ (72,492,660) $(1,862)
903 Romoland Elem Homeland Riverside 715 26,396 $ (49,197,508) $(1,864)
904 Coachella Valley Unif Thermal Riverside 891 92,994 $ (180,971,117) $(1,946)
905 Las Virgenes Unified Calabasas Los Angeles 851 66,059 $ (129,652,480) $(1,963)
906 South Pasadena Unif So. Pasadena Los Angeles 725 26,452 $ (52,091,153) $(1,969)
907 Saint Helena Unified St. Helena Napa 573 10,251 $ (20,601,570) $(2,010)
908 Dixon Unified Dixon Solano 701 22,727 $ (46,031,024) $(2,025)
909 Magnolia Union Elem Brawley Imperial 172 188 $ (386,091) $(2,054)
910 Fresno Unified Fresno Fresno 938 402,616 $ (848,661,566) $(2,108)
911 Gilroy Unified Gilroy Santa Clara 856 62,542 $ (133,152,249) $(2,129)
912 Cardiff Elementary Cardiff-by-Sea San Diego 610 11,944 $ (25,547,154) $(2,139)
913 Clovis Unified Clovis Fresno 931 199,797 $ (427,812,173) $(2,141)
914 Selma Unified Selma Fresno 769 30,718 $ (66,268,640) $(2,157)
915 Lennox Lennox Los Angeles 766 30,077 $ (65,460,187) $(2,176)
916 Newcastle Elem Newcastle Placer 404 2,814 $ (6,140,499) $(2,182)
917 Winters Joint Unified Winters Yolo 574 9,494 $ (20,756,800) $(2,186)
918 Beverly Hills Unified Beverly Hills Los Angeles 793 35,249 $ (77,158,871) $(2,189)
919 Aromas/San Juan San Jn Bautista San Benito 469 4,790 $ (10,878,044) $(2,271)
920 Duarte Unified Duarte Los Angeles 765 28,629 $ (65,176,168) $(2,277)
921 Ballico-Cressey Elem Ballico Merced 379 2,186 $ (5,039,623) $(2,305)
922 Los Angeles Unified Los Angeles Los Angeles 940 4,688,889 $(10,855,983,000) $(2,315)
923 Rio Bravo-Greeley Bakersfield Kern 482 5,088 $ (11,874,937) $(2,334)
924 Rocklin Unified Rocklin Placer 869 61,790 $ (145,378,883) $(2,353)
925 Piedmont City Unified Piedmont Alameda 625 11,658 $ (27,692,825) $(2,375)
926 Center Joint Unified Antelope Sacramento 777 29,331 $ (70,021,956) $(2,387)
927 Palo Alto Unified Palo Alto Santa Clara 906 86,820 $ (210,173,083) $(2,421)
928 Parlier Unified Parlier Fresno 681 16,381 $ (40,224,169) $(2,456)
929 Golden Valley Unified Madera Madera 619 10,666 $ (26,632,985) $(2,497)
930 El Segundo Unified El Segundo Los Angeles 694 17,135 $ (43,547,015) $(2,541)
931 Benicia Unified Benicia Solano 788 28,900 $ (76,290,767) $(2,640)
932 Oak Park Unified Oak Park Ventura 670 14,314 $ (37,823,465) $(2,642)
933 New Jerusalem Elem Tracy San Joaquin 386 1,972 $ (5,346,482) $(2,711)
934 Saratoga Union Elem Saratoga Santa Clara 755 21,200 $ (59,792,628) $(2,820)
935 Woodside Elem Woodside San Mateo 466 3,349 $ (10,506,567) $(3,137)
936 Midway Elementary Fellows Kern 269 486 $ (1,609,692) $(3,312)
937 Maricopa Unified Maricopa Kern 412 1,900 $ (6,607,643) $(3,478)
938 Wiseburn Unified El Segundo Los Angeles 710 12,896 $ (48,354,239) $(3,750)
939 Mattole Unified Petrolia Humboldt 324 635 $ (2,890,802) $(4,552)
940 General Shafter Elem Bakersfield Kern 410 1,132 $ (6,528,466) $(5,767)

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