2019 EXPERIENCED OPERATOR CHARTER APPLICATION ‐ Overview: Non‐Profit Information

Primary Contact Name Primary Contact E‐mail Primary Contact Phone Number

Dujan Johnson [email protected] 225.448.5399

Louisiana Non‐Profit Name Educational Service Provier (If Applicable) Corporate Sponsor (If Applicable)

Community School for Apprenticeship Learning, Inc. N/A N/A

1 2019 EXPERIENCED OPERATOR CHARTER APPLICATION ‐ Overview: School Leadership Information

Board Member Information

Board Member Name Position on Board (if applicable) Board Member Email Address Board Member Phone Number Louisiana Parish in Which Board Member Lives Corporate Representative?

Judge Curtis Calloway Chairman [email protected] 225‐962‐5982 East Baton Rouge Parish No

Mr. Gideon T. Carter, III Secretary/Treasurer/Parliamentarian [email protected] 225‐926‐1760 East Baton Rouge Parish No

Mr. Marvin Mitchell NA [email protected] 225‐802‐9366 East Baton Rouge Parish No

Dr. James Madden NA [email protected] 225‐978‐3525 East Baton Rouge Parish No

Mrs. Jacqueline Royal NA [email protected] 225‐936‐1210 East Baton Rouge Parish No

Mrs. Denise Bennett NA [email protected] 225‐439‐6560 East Baton Rouge Parish No

Mr. Kwame Asante NA [email protected] 225‐214‐7800 East Baton Rouge Parish No

Mr. Herman Brister, Jr. NA [email protected] 225‐975‐8515 East Baton Rouge Parish No

School Leader Information

Name of Proposed School Leader Proposed School Leader Email Address Proposed School Leader Phone Number

not yet determined

Note: Experienced operators that have not yet operated two schools for at least three years each must identify a school leader in their application for all schools proposed to open in the fall of 2020.

2 2019 EXPERIENCED OPERATOR CHARTER APPLICATION ‐ Overview: Growth Plan

Complete one row of the following table for each school for which you are applying as part of this charter application. If you are only applying for one school, complete only one row.

District where school will be Projected Grades Served at # Charter Type Enrollment at Opening Grades Served at Scale Enrollment at Scale located Opening Year Opening 1 1 East Baton Rouge 2020 K‐2 175 K‐5 400 2 3 4 5 6 7 8 9 10 11 12

3 2019 EXPERIENCED OPERATOR CHARTER APPLICATION ‐ Overview: School Information

For each school in your growth plan, you should complete a School Information tab. Create a new School Information tab for each school in your growth plan. For the first school in your growth plan, the tab should be titled School Information #1, for the second school in your growth plan School Information #2, etc...

Provide the information requested in each column of the table below. If a box has a red dot in the upper‐right corner, you can hold the mouse over the red dot to read instructions for how to complete the box.

Other Districts from which the Charter School may Target % District Where the Charter School Will be Located (click box Target % Students Charter Type Enroll Students Economically below to see drop‐down menu) With Disabilities (Type 2 Charter Applicants Only) Disadvantaged

1 East Baton Rouge Parish 85% 5%

Please describe any admissions requirements that your school will employ. All admissions requirements must be consistent with Section 2705 of Bulletin 126.

No admissions requirements

Please complete the enrollment table below.

2020‐2021 2021‐2022 2022‐2023 2023‐2024 2024‐2025 K 55 55 55 55 60 1 60 55 55 55 60 2 60 60 55 55 65 3 60 60 55 70 4 60 60 70 5 60 75 6 7 8 9 10 11 12 Total 175 230 285 340 400

4 2019 EXPERIENCED OPERATOR CHARTER APPLICATION ‐ Overview: Academic Information

For each school in your growth plan, you should complete an Academic Information tab. Create a new Academic Information tab for each school in your growth plan. For the first school in your growth plan, the tab should be titled Academic Information #1, for the second school in your growth plan Academic Information #2, etc...

In the spaces below, please indicate the specific ELA and math curricula that will be used at the proposed school for all gradespans the school will serve at scale.

Gradespan ELA Curriculum Selection(s) Math Curriculum Selection(s)

K‐2nd Great Minds ‐ Wit & Wisdom, ELA Great Minds ‐ Eureka Math

3rd ‐ 5th Great Minds ‐ Wit & Wisdom, ELA Great Minds ‐ Eureka Math

6th ‐ 8th N/A N/A

9th ‐ 12th N/A N/A

In the spaces below, please indicate the specific ELA and math assessments that will be used at the proposed school for all gradespans the school will serve at scale.

Gradespan ELA Assessment Selection(s) Math Assessment Selection(s) Great Minds ‐ Wit & Wisdom, ELA Great Minds ‐ Eureka Math K‐2nd Achievement Network Achievement Network Great Minds ‐ Wit & Wisdom, ELA Great Minds ‐ Eureka Math 3rd ‐ 5th Achievement Network Achievement Network

6th ‐ 8th N/A N/A

9th ‐ 12th N/A N/A

5 2019 EXPERIENCED OPERATOR CHARTER APPLICATION ‐ Overview: Track Record

Complete one row of the following table for each school that your organization currently operates. All data provided should be for the 2017‐18 school year. If the data is not from the 2017‐18 school year, please clearly label what year the data is from.

If your organization operates three or fewer schools, please provide profiency data for the last three years for each of your schools. You may add a column to indicate which school year's data is represented in each row.

HS Cohort School Geographic District Geographic Percent Percent School ELA Geographic Geographic Opening Grades Model of Graduation Math HS Cohort District Math # Location School Authorizer Economically Students With Proficiency School District ELA Year served School Rate (if Proficiency Graduation Rate (if Proficiency Disadvantaged Disabilities Rate District Proficiency Rate applicable) Rate applicable) Rate 1 EBR Community School for Apprenticeship EBR 1997 6th ‐ 8th 92% <5% NA 32% 12% EBR 78% 38% 27% 2 EBR Madison Prepatory Academy BESE 2009 9th ‐ 12th 85% 6% 94% 25% 46% EBR 78% 38% 27% 3 Statewide Louisiana Virtual Charter Academy BESE 2011 K ‐ 12th Virtual 80% 12% 50% 31% 16% State of LA 78% 43% 32% 4 5 6 7

6 2019 EXPERIENCED OPERATOR CHARTER APPLICATION ‐ Overview: Executive Summary

In the box below, please describe your educational model in no more than 200 words. You should describe:

‐ The problem you are starting a school to address and why it needs to be addressed ‐ The unique elements of your educational model that will meet the needs of your target student population ‐ The expected outcomes for students both in the short run ‐ after they graduate from your school ‐ and in the long run, as adults (1) CSAL, Inc. respectfully submits this application to operate CSAL Elementary in response to high demand from current parents and families so that our organization may expand our services to serve the full grade continuum in our community.

(2) CSAL's schools utilize a unique educational model that promotes learning tailored to each individual student and includes four core components: ‐‐‐Planning ‐ Relying upon CCSS and Tier 1 curriculum, CSAL teachers plan daily, weekly, and monthly lessons to ensure students embrace and understand content and are prepared for the next grade level. ‐‐‐Assessment ‐Using benchmark assessments, formative classroom assessments, and rigorous weekly assessments tied to lesson plans, CSAL teachers gather and analyze data to better individualize teaching. ‐‐‐Powerful Teaching ‐ Our world‐class teachers use research‐based instructional methodologies including center‐based learning and experiential learning. ‐‐‐Constant Reflection ‐ CSAL teachers develop individualized intervention and acceleration programs for students during weekly collaboration time.

(3) CSAL Elementary has these short and long term goals: ‐‐‐All 5th graders will graduate at or above grade level ‐‐‐70% of students in grades 3‐5 will achieve Mastery or above on state exams

7 2019 EXPERIENCED OPERATOR CHARTER APPLICATION ‐ Overview: Alternative School Approval

This section of the Overview Template only applies to applicants seeking to become an alternative charter school. Applicants not applying for an alternative school may ignore this tab.

Alternative education schools must be approved by BESE. Eligibility for approval as an alternative school requires completion of an application provided by the LDOE. Eligibility criteria in the application include:

1. alternative site type sought (school or program); 2. transitional planning and support; 3. counseling and mental health supports; 4. staff professional development; 5. identified behavioral interventions; 6. identified academic interventions and graduation pathways; and 7. annual climate survey, if conducted.

The LDOE will review applications for alternative school approval from district‐authorized new charters once they have been approved by their district authorizer. The LDOE will review new BESE‐authorized charter applications for approval on the same timeline that the charter application is considered for approval by BESE.

For more information about the process for alternative school approval and to learn how to apply for approval as an alternative school, contact Katie Barras at [email protected].

8 2019 EXPERIENCED OPERATOR CHARTER APPLICATION ‐ Overview: Virtual School Supplement

This section of the Overview Template only applies to applicants seeking to open a Virtual School. Applicants not applying for a virtual school may ignore this tab.

Virtual Charter Schools have a unique educational model that often does not mirror the model and expectations of a traditional "brick and mortar" charter school. As such, there are parts of the common charter application that apply uniquely to virtual schools. In addition to answering all required questions in the common charter application, Virtual Charter School applicants are required to complete the additional set of questions below about their school model. In addition to your responses below, you may submit supporting documentation in the form of an additional Appendix to the application. This Appendix will not count against the application page limit.

1. In the box below, please describe your plan for orienting new students and parents (both at the beginning of the year and any time during the school year that a student enrolls) to your online charter school. What expectations will you set for them, and how will you communicate these expectations? How will you ensure they transition smoothly to your online environment?

2. What expectations will you set for student and teacher participation and interaction, and how will they be communicated? What systems will be in place to monitor student attendance and participation? How will your school differentiate and measure expectations for student attendance, student engagement, and truancy? What interventions will you develop in response to students who fall short of these expectations?

9 3. How will you ensure that students and families have adequate access to all of the technology necessary to actively engage with the online curriculum? How will you provide technical assistance to students and families? Additionally, how will you ensure that the loss of instructional time will be minimized in the event of unforeseen technical difficulties?

10 2019 CHARTER APPLICATION: FINANCES TEMPLATE

Welcome to the charter application finances template. The next two tabs describe the instructions for new and experienced operators in detail. Please read the appropriate instructions before asking any questions. If you have questions after reading the instructions, contact Andrew Shachat at [email protected]

11 2019 CHARTER APPLICATION: FINANCES TEMPLATE

Instructions for New Operators

In one excel spreadsheet, please include each of the following financial statements in a different tab. You may save your work directly into the tabs included in this Excel file or you may use an Excel file of your own design. In all financial statements, budget conservatively and include your assumptions.

In developing your assumptions you should take the following guidance into consideration: . All charter schools may be required to provide transportation in the 2019‐20 school year. Conservative budget assumptions should provide for transportation.

There are two resources that will help you complete your financial submission: . The Louisiana Accounting and Universal Government Handbook (LAUGH) guide can be found: here . A revenue projection tool that you may use to model various local, state, and federal revenues can be found: here

(1) Start‐Up Statement of Activities (up to the July 1 prior to school opening). The start‐up statement of activities should list all anticipated revenue and expenditures in the period leading up to the fiscal year in which your proposed school would open.

(2) Operating Statement of Activities. The operating statement of activities should describe all anticipated revenue and expenditures from the July 1 immediately prior to school opening to either (a) the June 30 immediately following the end of year 5 of operations, or (b) the June 30 immediately following the end of the first school year in which your school serves all planned grades, whichever is longer. If you use this Excel file to complete your financial submission, please complete both the Operating Statement of Activities tab and the detailed Year 1 Operating Statement of Activities tab.

(3) First Year Monthly Cash Flow Projection (July 1 prior to opening to June 30 after year 1). This projection should forecast your school's incoming and outgoing cash flows during the first year of operation.

If the non‐profit applying for the charter application was established for a purpose other than submitting a charter application, please submit the non‐profit’s most recent audited financial statements as a separate PDF file.

12 2019 CHARTER APPLICATION: FINANCES TEMPLATE

Instructions for Experienced Operators

Part 1: Audited Financial Statements. If you are a non‐profit Charter Management Organization, please provide your non‐profit’s most recent audited financial statements in a separate PDF file. If you are an Educational Service Provider, please provide in a single, separate PDF file: (a) Your organization’s most recent financial statements to be reviewed confidentially by the independent charter evaluator, and (b) The most recent audited financial statements for another non‐profit that you have set up and that has experienced a growth trajectory – in terms of the number of students served – that is most similar to the expected student growth trajectory for the non‐profit that you have set up in Louisiana. The authorizer reserves the right to request the financial statements for a specific non‐profit organization in your network.

Part 2: Financial Projections. In one excel spreadsheet, please include each of the following financial statements in a different tab. You may save your work directly into the tabs included in this Excel file or you may use an Excel file of your own design. In all financial statements, budget conservatively and include your assumptions.

(1) Start‐Up Statement of Activities (up to the July 1 prior to school opening). The start‐up statement of activities should list all anticipated revenue and expenditures for your network in the period leading up to the first fiscal year in which the school(s) you have described in this proposal would open. In other words, this statement should show how your network will support pre‐opening activities until the first schools that you have proposed in this plan open.

(2) Operating Statement of Activities. The operating statement of activities should describe all anticipated revenue and expenditures for your network from the July 1 immediately prior to the opening of the first school you have proposed in this plan to either (a) the June 30 immediately following the end of year 5 of operations, or (b) until the June 30 immediately following the end of the first school year in which your first school proposed in this plan serves all planned grades, whichever is longer. If you use this Excel file to complete your financial submission, please complete both the Operating Statement of Activities tab and the detailed Year 1 Operating Statement of Activities tab.

13 School Name: CSAL Elementary School

Start-Up or Conversion Statement of Activities

Description Amount Assumption REVENUES 1 Start-Up Grants $400,000.00 PCS start-up grants/Walton Family Foundation 2 Other Revenue

3 TOTAL REVENUES $400,000.00

EXPENDITURES Administrative Expenses 4 Principal $80,000.00 Only FT personnel w/ hands-on training 5 Administrative Staff $99,000.00 DOL - 12 / Admin Asst/ Guidance - 6 6 Payroll Taxes $3,016.00 7 Benefits $18,000.00 8 Staff Development $10,000.00 9 Recruiting/Marketing 10 Advertising $300.00

11 Total Administrative $210,316.00

Supplies and Equipment 12 Instructional Materials $26,900.00 Classroom materials 13 Office Supplies $3,000.00 14 Postage/Printing/Copying $3,500.00 15 Phone System $4,800.00

16 Total Supplies & Equipment $38,200.00

Facility 17 Capital Expenditures $30,000.00 Architectural 18 Building Fit-Out 19 Renovations & Repairs 20 Rent/Lease $24,685.00 8 Modular rooms/Copier/Postage Meter 21 Fixtures & Furnishings $50,000.00 Classroom & office furniture 22 Utilities $6,000.00 6 months 23 Insurance $12,000.00 6 months 24 Security $10,000.00 Building alarm

25 Total Facility $132,685.00

Contractual 26 Consultants $5,000.00 27 Legal and Accounting $6,750.00 Only partial services needed

28 Total Contractual $11,750.00

29 TOTAL EXPENDITURES $392,951.00 14 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

A note about assumptions: For all line items related to staffing, assumptions should at a minimum include the number of staff members, whether they will be employees or contractors, and, if contractors, the nature of their work.

Object Function Description Amount Assumption Code Code

REVENUES: REVENUES FROM LOCAL SOURCES 1 Local Per Pupil Aid 1XXX $ 1,202,506 2 Earnings on Investments 15XX 3 Food Service 16XX $ 135,135 4 Community Service Activities 1800 Other Revenue From Local Sources 5 Contributions and Donations 1920 6 Books and Supplies Sold 1940 7 Other Miscellaneous Revenues 199X 8 (additional function codes may need to be added) 9 10 TOTAL REVENUES FROM LOCAL SOURCES $ 1,337,641

REVENUE FROM STATE SOURCES Unrestricted Grants-In-Aid 11 State Per Pupil Aid 311X $ 801,671 12 Other Unrestricted Revenues 3190 Restricted Grants-In-Aid 13 Education Support Fund (8g) 3220 14 PIP 3230 15 Other Restricted Revenues 3290 16 (additional function codes may need to be added) 17 18 TOTAL REVENUE FROM STATE SOURCES $ 801,671

Louisiana laws contain requirements for school district accounting. By law, the Louisiana Accounting and Uniform Governmental Handbook (LAUGH) (Bulletin 1929) is the required accounting manual for local educational agencies. This document can be accessed on the Department of Education's website at www.louisianaschools.net.

15 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code REVENUE FROM FEDERAL SOURCES Unrestricted Grants-In-Aid Direct From the Federal Gov't 19 Impact Aid Fund 4110 Restricted Grants-In-Aid Direct From the Federal Gov't 20 Other Restricted Grants - Direct 4390 Restricted Grants-In-Aid From Federal Gov't Thru State 21 School Food Service 4515 Special Education 22 IDEA - Part B 4531 $ 32,550 23 IDEA - Preschool 4532 24 Other Special Education Programs 4535 No Child Left Behind (NCLB) 25 Title I 4541 $ 97,125 26 Title I, Part C - Migrant 4542 27 Title V - Innovative Education Programs 4543 28 Title IV - Safe and Drug Free Schools / Comm. 4544 29 Title II - Teacher & Principal Training/Recuiting 4545 $ 12,950 30 Other IASA Programs 4546 31 Other Restricted Grants through State 4590 Revenue For/On Behalf of the LEA 32 Value of USDA Commodities 4920 33 (additional function codes may need to be added) 34 35 36 TOTAL REVENUE FROM FEDERAL SOURCES $ 142,625

Other Sources of Funds (Provide Detail) 37 Building Loan 5XXX $ 3,000,000 38 39 TOTAL REVENUES AND OTHER SOURCES OF FUNDS $ 5,281,937

16 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

EXPENDITURES:

I. INSTRUCTION A. Regular Programs - Elementary/Secondary Salaries 40 Teachers 112 1100 $ 443,709 9 teachers 41 Aides 115 1100 $ 175,800 6 aides 42 Substitute Teachers and Aides 123 1100 $ 14,562 1 degreed sub 43 Purchased Professional and Technical Services 300 1100 $ 7,500 44 Repairs and Maintenance Services 430 1100 45 Travel Expense Reimbursement 582 1100 $ 1,500 Instructional Supplies 46 Materials and Supplies (e.g., printed report cards) 610 1100 $ 41,384 47 Textbooks/Workbooks 642 1100 $ 14,000 48 Equipment 730 1100 $ 50,000 49 Miscellaneous Expenditures 890 1100 50 Group Health Insurance 210 1100 $ 20,000 51 Social Security 220 1100 $ 903 52 Medicare 225 1100 $ 9,194 53 Employer's Contribution to Retirement 23X 1100 $ 168,663 54 Unemployment Compensation 250 1100 $ 3,804 55 Workmen's Compensation 260 1100 56 (additional object codes may need to be added) 57 58 59 60 TOTAL A. Regular Program Expenditures $ 951,019

17 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

B. Special Education Programs (Including Summer & Preschool) & Gifted/Talented Programs Salaries 61 Teachers 112 1210 $ 49,908 1 inclusion teacher 62 Therapists (OT,PT,Speech,etc.) 113 1210 63 Aides 115 1210 64 Substitute Teachers and Aides 123 1210 65 Purchased Professional and Technical Services 300 1210 66 Repairs and Maintenance Services 430 1210 67 Travel Expense Reimbursement 582 1210 $ 1,500 Instructional Supplies 68 Materials and Supplies 610 1210 $ 4,604 69 Textbooks/Workbooks 642 1210 $ 1,800 70 Equipment 730 1210 $ 4,500 71 Miscellaneous Expenditures 890 1210 72 Group Health Insurance 210 1200 $ 6,000 73 Social Security 220 1200 74 Medicare 225 1200 $ 724 75 Employer's Contribution to Retirement 23X 1200 $ 13,276 76 Unemployment Compensation 250 1200 $ 299 77 Workmen's Compensation 260 1200 78 (additional object codes may need to be added) 79 80 81 82 TOTAL B. Special Education Programs $ 82,611

18 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

C. Other Instructional Programs (Vocational Ed., Special Programs, Adult Ed., and Other Programs) Salaries 83 Teachers 112 Varies $ 98,602 2 ancillary (PE, Art, Music, and/or Librarian) 84 Aides 115 Varies 85 Substitute Teachers and Aides 123 Varies 86 Purchased Professional and Technical Services 300 Varies 87 Repairs and Maintenance Services 430 Varies 88 Travel Expense Reimbursement 582 Varies Instructional Supplies 89 Materials and Supplies 610 Varies $ 5,573 90 Textbooks/Workbooks 642 Varies $ 3,000 91 Furniture and Equipment 73X Varies $ 5,500 92 Miscellaneous Expenditures 890 Varies 93 Group Health Insurance 210 Varies $ 6,000 94 Social Security 220 Varies 95 Medicare 225 Varies $ 1,430 96 Employer's Contribution to Retirement 23X Varies $ 26,228 97 Unemployment Compensation 250 Varies $ 592 98 Workmen's Compensation 260 Varies 99 (additional object codes may need to be added) 100 101 102 103 C. TOTAL Other Instructional Programs $ 146,925 104 TOTAL I. INSTRUCTION $ 1,180,555

19 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

II. SUPPORT SERVICES PROGRAMS A. Pupil Support Services 105 Child Welfare and Attendance Svcs. (Supervisor/Secretarial) Varies 21XX 106 Guidance Services (Guidance Counselor) Varies 21XX $ 30,000 1 counselor/ split salary 107 Health Services (Nurse) Varies 21XX $ 1,500 contract - shared services 108 Pupil Assessment and Appraisal Services Varies 21XX $ 6,000 contract - shared services 109 Group Health Insurance 210 21XX 110 Social Security 220 21XX 111 Medicare 225 21XX $ 435 112 Employer's Contribution to Retirement 23X 21XX $ 7,980 113 Unemployment Compensation 250 21XX $ 180 114 Workmen's Compensation 260 21XX 115 (additional object codes may need to be added) 116 117 118 TOTAL A. Pupil Support Services $ 46,095

B. Instructional Staff Services 119 Salaries of Directors, Supervisors, Coordinators, ect. 111 22XX $ 60,000 I Director of Learning 120 Instruction and Curriculum Development Services Varies 22XX 121 Travel & Mileage Expense Reimbursement 58X 22XX $ 3,000 122 Instructional Staff Training Services Varies 2230 123 School Library Services Varies 22XX 124 Group Health Insurance 210 22XX 125 Social Security 220 22XX 126 Medicare 225 22XX $ 870 127 Employer's Contribution to Retirement 23X 22XX $ 15,960 128 Unemployment Compensation 250 22XX $ 360 129 Workmen's Compensation 260 22XX 130 (additional object codes may need to be added) 131 132 133 TOTAL B. Instructional Staff Services $ 80,190

20 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

C. General Administration Board of Directors 134 Legal Services 332 23XX 135 Purchased Professional and Technical Services 300 2311 136 Audit Services 333 2311 $ 6,000 137 Insurance (Other than Emp. Benefits) 52X 23XX $ 15,000 138 Advertising 540 2311 $ 150 139 Travel/Mileage (Board of Directors) 730 23XX 140 Dues and Fees 810 2311 141 Judgements 820 2311 142 (additional object codes may need to be added) 143 144 145 TOTAL C. General Administration $ 21,150

21 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

D. School Administration Salaries 146 Principals 111 2410 $ 81,816 1 Principal 147 Assistant Principals 111 2420 148 Clerical/Secretarial 114 2400 $ 36,000 1 administrative assistant 149 Purchased Professional and Technical Services 300 2400 $ 15,000 150 Repairs and Maintenance Services 430 2400 151 Rental of Equipment and Vehicles 442 2400 152 Telephone and Postage 530 2400 $ 9,000 153 Travel Expense Reimbursement 582 2400 $ 3,000 154 Materials and Supplies 610 2400 $ 5,000 155 Furniture and Equipment 73X 2400 $ 3,500 156 Dues and Fees (Southern Association, etc.) 810 2400 $ 5,010 157 Miscellaneous Expenditures 890 2400 158 Group Health Insurance 210 24XX $ 6,000 159 Social Security 220 24XX 160 Medicare 225 24XX $ 1,708 161 Employer's Contribution to Retirement 23X 24XX $ 31,336 162 Unemployment Compensation 250 24XX $ 707 163 Workmen's Compensation 260 24XX 164 (additional object codes may need to be added) 165 166 167 TOTAL D. School Administration $ 198,077

22 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

E. Business Services 90 Fiscal Services (Internal Auditing, Budgeting, Payroll, Financial and Property Accounting, etc.) 168 Salaries 11X 25XX $ 15,000 1 Business manager/ split salary 169 Purchased Professional and Technical Services 300 2510 $ 12,000 CPA 170 Technical Services (Bank Charges) 340 2510 171 Repairs and Maintenance Services 430 2510 172 Rental of Equipment and Vehicles 442 2510 173 Postage 530 2510 174 Advertising 540 2510 175 Travel Expense Reimbursement 582 2510 176 Materials and Supplies 610 2510 177 Equipment 730 2510 178 Interest (short-term loans) 830 2513 179 Miscellaneous Expenditures 890 2510 180 Group Health Insurance 210 25XX 181 Social Security 220 25XX 182 Medicare 225 25XX $ 218 183 Employer's Contribution to Retirement 23X 25XX $ 3,990 184 Unemployment Compensation 250 25XX $ 90 185 Workmen's Compensation 260 25XX 186 187 188 TOTAL E. Business Services $ 31,298

23 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

F. Operation and Maintenance of Plant Services 189 Salaries (Custodians, Security, Crossing Patrol) 11X 26XX 190 Purchased Professional and Technical Services 300 2600 $ 50,000 Contracted custodial services 191 Rental of Equipment and Vehicles 442 2640 192 Rental of Land 441 2600 193 Materials and Supplies 610 2600 194 Gasoline 626 2600 195 Equipment 730 2600 196 Miscellaneous Expenditures 890 2600 Operating Buildings 197 Building Rental/Lease 441 2620 198 Water/Sewage 411 2620 199 Disposal Services 421 2620 $ 6,000 200 Custodial Services 423 2620 201 Repairs and Maintenance Services 430 2620 $ 5,000 202 Property Insurance 522 2620 $ 12,000 203 Telephone 530 2620 204 Natural Gas and Electricity 62X 2620 $ 15,000 205 Care and Upkeep of Grounds 4XX 2630 206 Care and Upkeep of Equipment 4XX 2640 207 Vehicle Operation and Maintenance Varies 26XX 208 Group Health Insurance 210 26XX 209 Social Security 220 26XX 210 Medicare 225 26XX 211 Employer's Contribution to Retirement 23X 26XX 212 Unemployment Compensation 250 26XX 213 Workmen's Compensation 260 26XX 214 (additional object codes may need to be added) 215 216 217 TOTAL F. Operation & Maintenance of Plant Services $ 88,000

24 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

G. Student Transportation Services 218 Purchased Professional and Technical Services 3XX 27XX Regular Transportation Services 219 Salaries (Bus Driver & Substitutes) 11X 27XX $ 34,000 1 FT bus driver & split salary for other 3 220 Repairs and Maintenance Services 430 2721 $ 1,500 221 Payments in Lieu of Transportation 519 2721 222 Fleet Insurance 523 2721 $ 3,000 223 Materials and Supplies 610 2721 $ 150 224 Gasoline/Diesel 626 2721 $ 10,800 225 Equipment 730 2721 226 Miscellaneous Expenditures 890 2721 227 Group Health Insurance 210 27XX 228 Social Security 220 27XX $ 2,108 229 Medicare 225 27XX $ 493 230 Employer's Contribution to Retirement 23X 27XX $ 9,044 231 Unemployment Compensation 250 27XX $ 204 232 Workmen's Compensation 260 27XX 233 (additional object codes may need to be added) 234 235 236 TOTAL G. Student Transportation Services $ 61,299

25 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

H. Central Services Planning, Research, Development, and Evaluation Svcs. 237 Purchased Professional and Technical Services 300 28XX 238 Fingerprinting and Background Check 339 2830 239 Advertising 540 2830 240 Data Processing Services Varies 28XX $ 10,000 Split salary for central office staff 241 Group Health Insurance 210 28XX 242 Social Security 220 28XX 243 Medicare 225 28XX $ 145 244 Employer's Contribution to Retirement 23X 28XX $ 2,660 245 Unemployment Compensation 250 28XX $ 60 246 Workmen's Compensation 260 28XX 247 248 249 TOTAL H. Central Services $ 12,865

250 TOTAL II. SUPPORT SERVICE EXPENDITURES $ 538,974

26 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

III. OPERATION OF NON-INSTRUCTIONAL SERVICES A. Food Service Operations 251 Salaries 11X 3100 252 Purchased Property Services 4XX 3100 253 Food Service Management 570 3100 $ 50,000 Contracted - shared services 254 Travel Reimbursement & Mileage 58X 3100 255 Materials and Supplies 610 3100 256 Energy (Gas, Electricity, etc.) 620 3100 257 Technical Services 340 3100 258 Food (Purchased & Commodities) 63X 3100 259 Telephone and Postage 530 3100 260 Equipment 730 3100 261 Group Health Insurance 210 31XX 262 Social Security 220 31XX 263 Medicare 225 31XX 264 Employer's Contribution to Retirement 23X 31XX 265 Unemployment Compensation 250 31XX 266 Workmen's Compensation 260 31XX 267 (additional object codes may need to be added) 268 269 270 TOTAL A. Food Service Operations $ 50,000

27 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

B. Community Service Operations (e.g. 4-H programs) 271 Salaries 11X 33XX 272 Materials and Supplies 610 3300 273 Group Health Insurance 210 33XX 274 Social Security 220 33XX 275 Medicare 225 33XX 276 Employer's Contribution to Retirement 23X 33XX 277 Unemployment Compensation 250 33XX 278 Workmen's Compensation 260 33XX 279 (additional object codes may need to be added) 280

281 TOTAL B. Community Service Operations $ -

TOTAL III. OPERATION OF NON-INSTRUCTIONAL 282 SERVICE EXPENDITURES $ 50,000 IV. FACILITY ACQUISITION AND CONSTRUCTION SVCS. 283 Architect/Engineering Services 334 4300 $ 225,000 284 Construction Services 450 4500 $ 3,000,000 285 Building Improvements - Renovate/Remodel 450 4600 286 Equipment 730 4500 287 Repairs and Maintenance Services 430 4000 288 (additional object codes may need to be added) 289 290 TOTAL IV. FACILITY ACQUISITION AND CONSTRUCTION 291 SERVICE EXPENDITURES $ 3,225,000

28 School Name: ___ CSAL Elementary School Year 1 Operating Statement of Activities

Object Function Description Amount Assumption Code Code

V. DEBT SERVICE Debt Service 292 Banking Services 340 5100 293 Interest (long-term) 830 5100 $ 115,478 294 Redemption of Principal 910 5100 $ 157,354 295 Miscellaneous Expenditures 890 5100 296 (additional object codes may need to be added) 297 298 299 TOTAL V. DEBT SERVICE $ 272,832

300 TOTAL I - V. ALL EXPENDITURES $ 5,267,361

VI. OTHER FINANCING USES 301 Other Uses of Funds (provide detail) Varies 52XX 302 303 TOTAL VI. OTHER FINANCING SOURCES (USES) $ -

FUND BALANCES EXCESS (DEFICIENCY) OF REVENUE AND OTHER SOURCES 304 OVER EXPENDITURES AND OTHER USES $ 14,576

29 School Name: __ CSAL Elementary School Operating Statement of Activities

A note about assumptions: For all line items related to staffing, assumptions should at a minimum include the number of staff members in each year, whether they will be employees or contractors, and, if contractors, the nature of their work.

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

REVENUES: REVENUES FROM LOCAL SOURCES 1 Local Per Pupil Aid 1XXX $1,202,506.20 $1,604,561.40 $2,019,349.80 $2,446,786.20 $2,923,746.60 60% 2 Earnings on Investments 15XX 3 Food Service 16XX $135,135.00 $135,135.00 $135,135.00 $135,135.00 $135,135.00 CEP 4 Community Service Activities 1800 Other Revenue From Local Sources 5 Contributions and Donations 1920 6 Books and Supplies Sold 1940 7 Other Miscellaneous Revenues 199X 8 9 10 TOTAL REVENUES FROM LOCAL SOURCES $1,337,641.20 $1,739,696.40 $2,154,484.80 $2,581,921.20 $3,058,881.60

REVENUE FROM STATE SOURCES Unrestricted Grants-In-Aid 11 State Per Pupil Aid 311X $801,670.80 $1,069,707.60 $1,346,233.20 $1,631,190.80 $1,949,164.40 40% 12 Other Unrestricted Revenues 3190 $171,375.00 $212,356.00 $253,337.00 $298,043.00 Free & Reduced lunch Restricted Grants-In-Aid 13 Education Support Fund (8g) 3220 14 PIP 3230 15 Other Restricted Revenues 3290 16 (additional function codes may need to be added) 17 18 TOTAL REVENUE FROM STATE SOURCES $801,670.80 $1,241,082.60 $1,558,589.20 $1,884,527.80 $2,247,207.40

30 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code REVENUE FROM FEDERAL SOURCES Unrestricted Grants-In-Aid Direct From the Federal Gov't 19 Impact Aid Fund 4110 Restricted Grants-In-Aid Direct From the Federal Gov't 20 Other Restricted Grants - Direct 4390 Restricted Grants-In-Aid From Federal Gov't Thru State 21 School Food Service 4515 Special Education 22 IDEA - Part B 4531 $32,550.00 $42,780.00 $53,010.00 $63,240.00 $74,400.00 23 IDEA - Preschool 4532 24 Other Special Education Programs 4535 No Child Left Behind (NCLB) 25 Title I 4541 $97,125.00 $127,650.00 $158,175.00 $188,700.00 $22,200.00 26 Title I, Part C - Migrant 4542 27 Title V - Innovative Education Programs 4543 28 Title IV - Safe and Drug Free Schools / Comm. 4544 29 Title II - Teacher & Principal Training/Recuiting 4545 $12,950.00 $17,020.00 $21,090.00 $25,160.00 $29,600.00 30 Other IASA Programs 4546 31 Other Restricted Grants through State 4590 Revenue For/On Behalf of the LEA 32 Value of USDA Commodities 4920 33 (additional function codes may need to be added) 34 35 36 TOTAL REVENUE FROM FEDERAL SOURCES $142,625.00 $187,450.00 $232,275.00 $277,100.00 $126,200.00

Other Sources of Funds (Provide Detail) 37 Building Loan 5XXX $3,000,000.00 $3,000,000.00 38 39 TOTAL REVENUES AND OTHER SOURCES OF FUNDS $5,281,937.00 $6,168,229.00 $3,945,349.00 $4,743,549.00 $5,432,289.00

31 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

EXPENDITURES:

I. INSTRUCTION A. Regular Programs - Elementary/Secondary Salaries 40 Teachers 112 1100 $443,709.00 $605,137.83 $757,213.41 $915,839.57 $1,076,084.57 9 teachers start +3 each year average 5 yr salary 41 Aides 115 1100 $175,800.00 $177,593.16 $179,404.61 $181,234.54 $183,083.13 6 TA degreed 42 Substitute Teachers and Aides 123 1100 $14,562.00 $14,710.53 $14,860.58 $15,012.16 $15,165.28 1 degreed 43 Purchased Professional and Technical Services 300 1100 $7,500.00 $8,000.00 $8,500.00 $9,000.00 $9,500.00 44 Repairs and Maintenance Services 430 1100 45 Travel Expense Reimbursement 582 1100 $1,500.00 $3,000.00 $4,500.00 $4,500.00 $4,500.00 Instructional Supplies 46 Materials and Supplies (e.g., printed report cards) 610 1100 $41,384.00 $41,806.12 $42,232.54 $42,663.31 $43,098.48 47 Textbooks/Workbooks 642 1100 $14,000.00 $14,142.80 $14,287.06 $14,432.78 $14,580.00 48 Equipment 730 1100 $50,000.00 $50,510.00 $51,025.20 $51,545.66 $52,071.42 49 Miscellaneous Expenditures 890 1100 50 Group Health Insurance 210 1100 $20,000.00 $26,000.00 $32,000.00 $38,000.00 $44,000.00 51 Social Security 220 1100 $902.84 $912.05 $921.36 $930.75 $940.25 52 Medicare 225 1100 $9,194.03 $11,562.90 $13,796.44 $16,125.25 $18,477.83 53 Employer's Contribution to Retirement 23X 1100 $168,662.89 $212,119.45 $253,093.31 $295,814.95 $338,972.57 54 Unemployment Compensation 250 1100 $3,804.43 $4,784.65 $5,708.87 $6,672.52 $7,646.00 55 Workmen's Compensation 260 1100 56 (additional object codes may need to be added) 57 58 59 60 TOTAL A. Regular Program Expenditures $951,019.19 $1,170,279.49 $1,377,543.37 $1,591,771.49 $1,808,119.53

32 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

B. Special Education Programs (Including Summer & Preschool) & Gifted/Talented Programs Salaries 61 Teachers 112 1210 $49,908.00 $100,325.06 $101,348.38 $102,382.13 $103,426.43 2 inclusion teachers max 62 Therapists (OT,PT,Speech,etc.) 113 1210 63 Aides 115 1210 64 Substitute Teachers and Aides 123 1210 65 Purchased Professional and Technical Services 300 1210 66 Repairs and Maintenance Services 430 1210 67 Travel Expense Reimbursement 582 1210 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 Instructional Supplies 68 Materials and Supplies 610 1210 $4,604.00 $4,650.96 $4,698.40 $4,746.32 $4,794.74 69 Textbooks/Workbooks 642 1210 $1,800.00 $1,818.36 $1,836.91 $1,855.64 $1,874.57 70 Equipment 730 1210 $4,500.00 $4,545.90 $4,592.27 $4,639.11 $4,686.43 71 Miscellaneous Expenditures 890 1210 72 Group Health Insurance 210 1200 $6,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 73 Social Security 220 1200 74 Medicare 225 1200 $723.67 $1,454.71 $1,469.55 $1,484.54 $1,499.68 75 Employer's Contribution to Retirement 23X 1200 $13,275.53 $26,686.47 $26,958.67 $27,233.65 $27,511.43 76 Unemployment Compensation 250 1200 $299.45 $601.95 $608.09 $614.29 $620.56 77 Workmen's Compensation 260 1200 78 (additional object codes may need to be added) 79 80 81 82 TOTAL B. Special Education Programs $82,610.64 $153,583.41 $155,012.26 $156,455.69 $157,913.84

33 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

C. Other Instructional Programs (Vocational Ed., Special Programs, Adult Ed., and Other Programs) Salaries 83 Teachers 112 Varies $98,602.00 $102,624.00 $103,650.00 $104,686.00 $105,734.00 Ancilliary teachers (PE, Art, Music, or Librarian) 84 Aides 115 Varies 85 Substitute Teachers and Aides 123 Varies 86 Purchased Professional and Technical Services 300 Varies 87 Repairs and Maintenance Services 430 Varies 88 Travel Expense Reimbursement 582 Varies Instructional Supplies 89 Materials and Supplies 610 Varies $5,573.00 $5,629.84 $5,687.27 $5,745.28 $5,803.88 90 Textbooks/Workbooks 642 Varies $3,000.00 $3,030.60 $3,061.51 $3,092.74 $3,124.29 91 Furniture and Equipment 73X Varies $5,500.00 $5,556.10 $5,612.77 $5,670.02 $5,727.86 92 Miscellaneous Expenditures 890 Varies 93 Group Health Insurance 210 Varies $6,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 94 Social Security 220 Varies 95 Medicare 225 Varies $1,429.73 $1,488.05 $1,502.93 $1,517.95 $1,533.14 96 Employer's Contribution to Retirement 23X Varies $26,228.13 $27,297.98 $27,570.90 $27,846.48 $28,125.24 97 Unemployment Compensation 250 Varies $591.61 $615.74 $621.90 $628.12 $634.40 98 Workmen's Compensation 260 Varies 99 (additional object codes may need to be added) 100 101 102 103 C. TOTAL Other Instructional Programs $146,924.47 $158,242.32 $159,707.28 $161,186.58 $162,682.81 104 TOTAL I. INSTRUCTION $1,180,554.30 $1,482,105.22 $1,692,262.91 $1,909,413.76 $2,128,716.18

34 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

II. SUPPORT SERVICES PROGRAMS A. Pupil Support Services 105 Child Welfare and Attendance Svcs. (Supervisor/Secretarial) Varies 21XX 106 Guidance Services (Guidance Counselor) Varies 21XX $30,000.00 $31,306.00 $31,615.00 $31,927.00 $32,243.00 1 GC, split salary 107 Health Services (Nurse) Varies 21XX $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 contract 108 Pupil Assessment and Appraisal Services Varies 21XX $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 contract 109 Group Health Insurance 210 21XX 110 Social Security 220 21XX 111 Medicare 225 21XX $435.00 $453.94 $458.42 $462.94 $467.52 112 Employer's Contribution to Retirement 23X 21XX $7,980.00 $8,327.40 $8,409.59 $8,492.58 $8,576.64 113 Unemployment Compensation 250 21XX $180.00 $187.84 $189.69 $191.56 $193.46 114 Workmen's Compensation 260 21XX 115 (additional object codes may need to be added) 116 117 118 TOTAL A. Pupil Support Services $46,095.00 $47,775.17 $48,172.70 $48,574.09 $48,980.62

B. Instructional Staff Services 119 Salaries of Directors, Supervisors, Coordinators, ect. 111 22XX $60,000.00 $61,612.00 $62,230.00 $62,855.00 $63,486.00 Director of Learning 120 Instruction and Curriculum Development Services Varies 22XX 121 Travel & Mileage Expense Reimbursement 58X 22XX $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 122 Instructional Staff Training Services Varies 2230 123 School Library Services Varies 22XX 124 Group Health Insurance 210 22XX 125 Social Security 220 22XX 126 Medicare 225 22XX $870.00 $893.37 $902.34 $911.40 $920.55 127 Employer's Contribution to Retirement 23X 22XX $15,960.00 $16,388.79 $16,553.18 $16,719.43 $16,887.28 128 Unemployment Compensation 250 22XX $360.00 $369.67 $373.38 $377.13 $380.92 129 Workmen's Compensation 260 22XX 130 (additional object codes may need to be added) 131 132 133 TOTAL B. Instructional Staff Services $80,190.00 $82,263.84 $83,058.90 $83,862.96 $84,674.74

35 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

C. General Administration Board of Directors 134 Legal Services 332 23XX 135 Purchased Professional and Technical Services 300 2311 136 Audit Services 333 2311 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 137 Insurance (Other than Emp. Benefits) 52X 23XX $15,000.00 $15,153.00 $15,307.56 $15,463.70 $15,621.43 138 Advertising 540 2311 $150.00 $151.53 $153.08 $154.64 $156.21 139 Travel/Mileage (Board of Directors) 730 23XX 140 Dues and Fees 810 2311 141 Judgements 820 2311 142 (additional object codes may need to be added) 143 144 145 TOTAL C. General Administration $21,150.00 $21,304.53 $21,460.64 $21,618.33 $21,777.64

36 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

D. School Administration Salaries 146 Principals 111 2410 $81,816.00 $82,650.52 $83,493.56 $84,345.19 $85,205.51 1 principal 147 Assistant Principals 111 2420 $66,663.00 $65,679.96 $65,669.94 1 asst prin 148 Clerical/Secretarial 114 2400 $36,000.00 $37,367.00 $73,748.00 $74,500.00 $76,270.00 1 admin asst/ 1 receptionist 149 Purchased Professional and Technical Services 300 2400 $15,000.00 $15,153.00 $15,307.56 $15,463.70 $15,621.43 150 Repairs and Maintenance Services 430 2400 151 Rental of Equipment and Vehicles 442 2400 152 Telephone and Postage 530 2400 $9,000.00 $9,091.80 $9,184.54 $9,278.22 $9,372.86 153 Travel Expense Reimbursement 582 2400 $3,000.00 $3,000.00 $4,500.00 $4,500.00 $4,500.00 154 Materials and Supplies 610 2400 $5,000.00 $5,500.00 $5,500.00 $5,000.00 $5,000.00 155 Furniture and Equipment 73X 2400 $3,500.00 $0.00 $2,000.00 $0.00 $0.00 156 Dues and Fees (Southern Association, etc.) 810 2400 $5,010.44 $6,685.67 $8,413.96 $10,194.94 $12,182.28 overhead; state & local fees 157 Miscellaneous Expenditures 890 2400 158 Group Health Insurance 210 24XX $6,000.00 $6,000.00 $12,000.00 $12,000.00 $12,000.00 159 Social Security 220 24XX 160 Medicare 225 24XX $1,708.33 $1,740.25 $3,246.62 $3,255.61 $3,293.61 161 Employer's Contribution to Retirement 23X 24XX $31,339.06 $31,924.66 $59,558.61 $59,723.69 $60,420.69 162 Unemployment Compensation 250 24XX $706.90 $720.11 $1,343.43 $1,347.15 $1,362.87 163 Workmen's Compensation 260 24XX 164 (additional object codes may need to be added) 165 166 167 TOTAL D. School Administration $198,080.73 $199,833.02 $344,959.27 $345,288.47 $350,899.18

37 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

E. Business Services 90 Fiscal Services (Internal Auditing, Budgeting, Payroll, Financial and Property Accounting, etc.) 168 Salaries 11X 25XX $15,000.00 $15,153.00 $15,307.56 $15,463.70 $15,621.43 169 Purchased Professional and Technical Services 300 2510 $12,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00 170 Technical Services (Bank Charges) 340 2510 171 Repairs and Maintenance Services 430 2510 172 Rental of Equipment and Vehicles 442 2510 173 Postage 530 2510 174 Advertising 540 2510 175 Travel Expense Reimbursement 582 2510 176 Materials and Supplies 610 2510 177 Equipment 730 2510 178 Interest (short-term loans) 830 2513 179 Miscellaneous Expenditures 890 2510 180 Group Health Insurance 210 25XX 181 Social Security 220 25XX 182 Medicare 225 25XX $217.50 $219.72 $221.96 $224.22 $226.51 183 Employer's Contribution to Retirement 23X 25XX $3,990.00 $4,030.70 $4,071.81 $4,113.34 $4,155.30 184 Unemployment Compensation 250 25XX $90.00 $90.92 $91.85 $92.78 $93.73 185 Workmen's Compensation 260 25XX 186 187 188 TOTAL E. Business Services $31,297.50 $31,494.33 $31,693.18 $31,894.05 $32,096.97

38 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

F. Operation and Maintenance of Plant Services 189 Salaries (Custodians, Security, Crossing Patrol) 11X 26XX 190 Purchased Professional and Technical Services 300 2600 $50,000.00 $55,000.00 $60,000.00 $65,000.00 $70,000.00 contract custodians 191 Rental of Equipment and Vehicles 442 2640 192 Rental of Land 441 2600 193 Materials and Supplies 610 2600 194 Gasoline 626 2600 195 Equipment 730 2600 196 Miscellaneous Expenditures 890 2600 Operating Buildings 197 Building Rental/Lease 441 2620 198 Water/Sewage 411 2620 199 Disposal Services 421 2620 $6,000.00 $6,000.00 $6,000.00 $6,000.00 $6,000.00 200 Custodial Services 423 2620 201 Repairs and Maintenance Services 430 2620 $5,000.00 $10,100.00 $15,302.00 $20,608.00 $26,002.00 202 Property Insurance 522 2620 $12,000.00 $13,000.00 $14,000.00 $15,000.00 $16,000.00 203 Telephone 530 2620 204 Natural Gas and Electricity 62X 2620 $15,000.00 $22,500.00 $30,000.00 $60,000.00 $60,000.00 205 Care and Upkeep of Grounds 4XX 2630 206 Care and Upkeep of Equipment 4XX 2640 207 Vehicle Operation and Maintenance Varies 26XX 208 Group Health Insurance 210 26XX 209 Social Security 220 26XX 210 Medicare 225 26XX 211 Employer's Contribution to Retirement 23X 26XX 212 Unemployment Compensation 250 26XX 213 Workmen's Compensation 260 26XX 214 (additional object codes may need to be added) 215 216 217 TOTAL F. Operation & Maintenance of Plant Services $88,000.00 $106,600.00 $125,302.00 $166,608.00 $178,002.00

39 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

G. Student Transportation Services 218 Purchased Professional and Technical Services 3XX 27XX Regular Transportation Services 219 Salaries (Bus Driver & Substitutes) 11X 27XX $34,000.00 $34,346.80 $34,697.14 $35,051.05 $35,408.57 1 FT sala & split duties 220 Repairs and Maintenance Services 430 2721 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 221 Payments in Lieu of Transportation 519 2721 222 Fleet Insurance 523 2721 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 223 Materials and Supplies 610 2721 $150.00 $150.00 $150.00 $150.00 $150.00 224 Gasoline/Diesel 626 2721 $10,800.00 $10,800.00 $10,800.00 $10,800.00 $10,800.00 225 Equipment 730 2721 226 Miscellaneous Expenditures 890 2721 227 Group Health Insurance 210 27XX 228 Social Security 220 27XX $2,108.00 $2,129.50 $2,151.22 $2,173.16 $2,195.33 229 Medicare 225 27XX $493.00 $498.03 $503.11 $508.24 $513.42 230 Employer's Contribution to Retirement 23X 27XX $9,044.00 $9,136.25 $9,229.44 $9,323.58 $9,418.68 231 Unemployment Compensation 250 27XX $204.00 $206.08 $208.18 $210.31 $212.45 232 Workmen's Compensation 260 27XX 233 (additional object codes may need to be added) 234 235 236 TOTAL G. Student Transportation Services $61,299.00 $61,766.66 $62,239.09 $62,716.34 $63,198.46

40 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

H. Central Services Planning, Research, Development, and Evaluation Svcs. 237 Purchased Professional and Technical Services 300 28XX Split 238 Fingerprinting and Background Check 339 2830 239 Advertising 540 2830 240 Data Processing Services Varies 28XX $10,000.00 $10,102.00 $10,205.04 $10,309.13 $10,414.28 241 Group Health Insurance 210 28XX 242 Social Security 220 28XX 243 Medicare 225 28XX $145.00 $146.48 $147.97 $149.48 $151.01 244 Employer's Contribution to Retirement 23X 28XX $2,660.00 $2,687.13 $2,714.54 $2,742.23 $2,770.20 245 Unemployment Compensation 250 28XX $60.00 $60.61 $61.23 $61.85 $62.49 246 Workmen's Compensation 260 28XX 247 248 249 TOTAL H. Central Services $12,865.00 $12,996.22 $13,128.78 $13,262.70 $13,397.98

250 TOTAL II. SUPPORT SERVICE EXPENDITURES $538,977.23 $564,033.77 $730,014.55 $773,824.93 $793,027.58

41 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

III. OPERATION OF NON-INSTRUCTIONAL SERVICES A. Food Service Operations 251 Salaries 11X 3100 252 Purchased Property Services 4XX 3100 253 Food Service Management 570 3100 $50,000.00 $50,510.00 $51,025.20 $51,545.66 $52,071.42 254 Travel Reimbursement & Mileage 58X 3100 255 Materials and Supplies 610 3100 256 Energy (Gas, Electricity, etc.) 620 3100 257 Technical Services 340 3100 258 Food (Purchased & Commodities) 63X 3100 259 Telephone and Postage 530 3100 260 Equipment 730 3100 261 Group Health Insurance 210 31XX 262 Social Security 220 31XX 263 Medicare 225 31XX 264 Employer's Contribution to Retirement 23X 31XX 265 Unemployment Compensation 250 31XX 266 Workmen's Compensation 260 31XX 267 (additional object codes may need to be added) 268 269 270 TOTAL A. Food Service Operations $50,000.00 $50,510.00 $51,025.20 $51,545.66 $52,071.42

42 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

281 TOTAL B. Community Service Operations $0.00 $0.00 $0.00 $0.00 $0.00

TOTAL III. OPERATION OF NON-INSTRUCTIONAL 282 SERVICE EXPENDITURES $50,000.00 $50,510.00 $51,025.20 $51,545.66 $52,071.42 IV. FACILITY ACQUISITION AND CONSTRUCTION SVCS. 283 Architect/Engineering Services 334 4300 $225,000.00 $199,000.00 284 Construction Services 450 4500 $3,000,000.00 $3,000,000.00 285 Building Improvements - Renovate/Remodel 450 4600 286 Equipment 730 4500 $75,000.00 $75,000.00 $0.00 $0.00 287 Repairs and Maintenance Services 430 4000 288 (additional object codes may need to be added) 289 290 TOTAL IV. FACILITY ACQUISITION AND CONSTRUCTION 291 SERVICE EXPENDITURES $3,225,000.00 $3,274,000.00 $75,000.00 $0.00 $0.00

43 School Name: __ CSAL Elementary School Operating Statement of Activities

Object Description Function Code Year 1 Year 2 Year 3 Year 4 Year 5 Assumption Code

V. DEBT SERVICE 292 Debt Service 293 Banking Services 340 5100 294 Interest (long-term) 830 5100 $115,478.00 $169,523.00 $221,664.00 $217,138.00 $205,881.00 295 Redemption of Principal 910 5100 $157,354.00 $147,470.00 $142,086.00 $139,275.00 $174,161.00 296 Miscellaneous Expenditures 890 5100 297 (additional object codes may need to be added) 298 299 300 TOTAL V. DEBT SERVICE $272,832.00 $316,993.00 $363,750.00 $356,413.00 $380,042.00

TOTAL I - V. ALL EXPENDITURES $5,267,363.53 $5,687,641.99 $2,912,052.66 $3,091,197.35 $3,353,857.18

VI. OTHER FINANCING USES 301 Other Uses of Funds (provide detail) Varies 52XX 302 303 TOTAL VI. OTHER FINANCING SOURCES (USES) $0.00 $0.00 $0.00 $0.00 $0.00

FUND BALANCES EXCESS (DEFICIENCY) OF REVENUE AND OTHER SOURCES 304 OVER EXPENDITURES AND OTHER USES $14,573.47 $480,587.01 $1,033,296.34 $1,652,351.65 $2,078,431.82 Cumulative Fund Balance: $14,573.47 $495,160.48 $1,528,456.82 $3,180,808.46 $5,259,240.28

44 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

REVENUES: REVENUES FROM LOCAL SOURCES 1 Local Per Pupil Aid 1XXX $0.00 2 Earnings on Investments 15XX $100,208.85 $100,208.85 $100,208.85 $100,208.85 $100,208.85 $100,208.85 $100,208.85 $100,208.85 $100,208.85 $100,208.85 $100,208.85 $100,208.85 $1,202,506.20 3 Food Service 16XX $13,513.50 $13,513.50 $13,513.50 $13,513.50 $13,513.50 $13,513.50 $13,513.50 $13,513.50 $13,513.50 $13,513.50 $135,135.00 4 Community Service Activities 1800 $0.00 Other Revenue From Local Sources 5 Contributions and Donations 1920 $0.00 6 Books and Supplies Sold 1940 $0.00 7 Other Miscellaneous Revenues 199X $0.00 8 (additional function codes may need to be added) $0.00 9 $0.00 10 TOTAL REVENUES FROM LOCAL SOURCES $100,208.85 $113,722.35 $113,722.35 $113,722.35 $113,722.35 $113,722.35 $113,722.35 $113,722.35 $113,722.35 $113,722.35 $113,722.35 $100,208.85 $1,337,641.20

REVENUE FROM STATE SOURCES Unrestricted Grants-In-Aid 11 State Per Pupil Aid 311X $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $801,670.80 12 Other Unrestricted Revenues 3190 $0.00 Restricted Grants-In-Aid 13 Education Support Fund (8g) 3220 $0.00 14 PIP 3230 $0.00 15 Other Restricted Revenues 3290 $0.00 16 (additional function codes may need to be added) $0.00 17 $0.00 18 TOTAL REVENUE FROM STATE SOURCES $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $66,805.90 $801,670.80

45 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code REVENUE FROM FEDERAL SOURCES Unrestricted Grants-In-Aid Direct From the Federal Gov't 19 Impact Aid Fund 4110 $0.00 Restricted Grants-In-Aid Direct From the Federal Gov't 20 Other Restricted Grants - Direct 4390 $0.00 Restricted Grants-In-Aid From Federal Gov't Thru State 21 School Food Service 4515 $0.00 Special Education 22 IDEA - Part B 4531 $16,275.00 $16,275.00 $32,550.00 23 IDEA - Preschool 4532 $48,562.50 $48,562.50 $97,125.00 24 Other Special Education Programs 4535 $0.00 No Child Left Behind (NCLB) 25 Title I 4541 $0.00 26 Title I, Part C - Migrant 4542 $0.00 27 Title V - Innovative Education Programs 4543 $0.00 28 Title IV - Safe and Drug Free Schools / Comm. 4544 $0.00 29 Title II - Teacher & Principal Training/Recuiting 4545 $6,475.00 $6,475.00 $12,950.00 30 Other IASA Programs 4546 $0.00 31 Other Restricted Grants through State 4590 $0.00 Revenue For/On Behalf of the LEA 32 Value of USDA Commodities 4920 $0.00 33 (additional function codes may need to be added) $0.00 34 $0.00 35 $0.00 36 TOTAL REVENUE FROM FEDERAL SOURCES $0.00 $0.00 $16,275.00 $55,037.50 $0.00 $0.00 $16,275.00 $48,562.50 $6,475.00 $0.00 $0.00 $0.00 $142,625.00

Other Sources of Funds (Provide Detail) 37 Building Loan 5XXX $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $250,000.00 $3,000,000.00 38 $0.00 39 TOTAL REVENUES AND OTHER SOURCES OF FUNDS $417,014.75 $430,528.25 $446,803.25 $485,565.75 $430,528.25 $430,528.25 $446,803.25 $479,090.75 $437,003.25 $430,528.25 $430,528.25 $417,014.75 $5,281,937.00

46 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

EXPENDITURES:

I. INSTRUCTION A. Regular Programs - Elementary/Secondary Salaries 40 Teachers 112 1100 $36,975.75 $36,975.75 $36,975.75 $36,975.75 $36,975.75 $36,975.75 $36,975.75 $36,975.75 $36,975.75 $36,975.75 $36,975.75 $36,975.75 $443,709.00 41 Aides 115 1100 $14,650.00 $14,650.00 $14,650.00 $14,650.00 $14,650.00 $14,650.00 $14,650.00 $14,650.00 $14,650.00 $14,650.00 $14,650.00 $14,650.00 $175,800.00 42 Substitute Teachers and Aides 123 1100 $1,213.50 $1,213.50 $1,213.50 $1,213.50 $1,213.50 $1,213.50 $1,213.50 $1,213.50 $1,213.50 $1,213.50 $1,213.50 $1,213.50 $14,562.00 43 Purchased Professional and Technical Services 300 1100 625 625 625 625 625 625 625 625 625 625 625 625 $7,500.00 44 Repairs and Maintenance Services 430 1100 $0.00 45 Travel Expense Reimbursement 582 1100 $1,500.00 $1,500.00 Instructional Supplies 46 Materials and Supplies (e.g., printed report cards) 610 1100 $5,000.00 $3,307.64 $3,307.64 $3,307.64 $3,307.64 $3,307.64 $3,307.64 $3,307.64 $3,307.64 $3,307.64 $3,307.64 $3,307.64 $41,384.00 47 Textbooks/Workbooks 642 1100 $14,000.00 $14,000.00 48 Equipment 730 1100 $50,000.00 $50,000.00 49 Miscellaneous Expenditures 890 1100 $0.00 50 Group Health Insurance 210 1100 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $20,000.00 51 Social Security 220 1100 $75.24 $75.24 $75.24 $75.24 $75.24 $75.24 $75.24 $75.24 $75.24 $75.24 $75.24 $75.24 $902.88 52 Medicare 225 1100 $766.17 $766.17 $766.17 $766.17 $766.17 $766.17 $766.17 $766.17 $766.17 $766.17 $766.17 $766.17 $9,194.04 53 Employer's Contribution to Retirement 23X 1100 $14,055.24 $14,055.24 $14,055.24 $14,055.24 $14,055.24 $14,055.24 $14,055.24 $14,055.24 $14,055.24 $14,055.24 $14,055.24 $14,055.24 $168,662.88 54 Unemployment Compensation 250 1100 $317.04 $317.04 $317.04 $317.04 $317.04 $317.04 $317.04 $317.04 $317.04 $317.04 $317.04 $317.04 $3,804.43 55 Workmen's Compensation 260 1100 $0.00 56 (additional object codes may need to be added) $0.00 57 $0.00 58 $0.00 59 $0.00 60 TOTAL A. Regular Program Expenditures $137,677.93 $71,985.57 $75,485.57 $73,985.57 $73,985.57 $73,985.57 $73,985.57 $73,985.57 $73,985.57 $73,985.57 $73,985.57 $73,985.57 $951,019.23

47 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

B. Special Education Programs (Including Summer & Preschool) & Gifted/Talented Programs Salaries 61 Teachers 112 1210 $4,159.00 $4,159.00 $4,159.00 $4,159.00 $4,159.00 $4,159.00 $4,159.00 $4,159.00 $4,159.00 $4,159.00 $4,159.00 $4,159.00 $49,908.00 62 Therapists (OT,PT,Speech,etc.) 113 1210 $0.00 63 Aides 115 1210 $0.00 64 Substitute Teachers and Aides 123 1210 $0.00 65 Purchased Professional and Technical Services 300 1210 $0.00 66 Repairs and Maintenance Services 430 1210 $0.00 67 Travel Expense Reimbursement 582 1210 $1,500.00 $1,500.00 Instructional Supplies 68 Materials and Supplies 610 1210 $383.67 $383.67 $383.67 $383.67 $383.67 $383.67 $383.67 $383.67 $383.67 $383.67 $383.67 $383.67 $4,604.00 69 Textbooks/Workbooks 642 1210 $1,800.00 $1,800.00 70 Equipment 730 1210 $4,500.00 $4,500.00 71 Miscellaneous Expenditures 890 1210 $0.00 72 Group Health Insurance 210 1200 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $6,000.00 73 Social Security 220 1200 $0.00 74 Medicare 225 1200 $60.31 $60.31 $60.31 $60.31 $60.31 $60.31 $60.31 $60.31 $60.31 $60.31 $60.31 $60.31 $723.72 75 Employer's Contribution to Retirement 23X 1200 $1,106.29 $1,106.29 $1,106.29 $1,106.29 $1,106.29 $1,106.29 $1,106.29 $1,106.29 $1,106.29 $1,106.29 $1,106.29 $1,106.29 $13,275.48 76 Unemployment Compensation 250 1200 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $24.95 $299.40 77 Workmen's Compensation 260 1200 $0.00 78 (additional object codes may need to be added) $0.00 79 $0.00 80 $0.00 81 $0.00 82 TOTAL B. Special Education Programs $5,734.22 $5,734.22 $8,134.22 $6,334.22 $6,334.22 $10,834.22 $6,334.22 $6,334.22 $7,834.22 $6,334.22 $6,334.22 $6,334.22 $82,610.60

48 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

C. Other Instructional Programs (Vocational Ed., Special Programs, Adult Ed., and Other Programs) Salaries 83 Teachers 112 Varies $8,216.83 $8,216.83 $8,216.83 $8,216.83 $8,216.83 $8,216.83 $8,216.83 $8,216.83 $8,216.83 $8,216.83 $8,216.83 $8,216.83 $98,601.96 84 Aides 115 Varies $0.00 85 Substitute Teachers and Aides 123 Varies $0.00 86 Purchased Professional and Technical Services 300 Varies $0.00 87 Repairs and Maintenance Services 430 Varies $0.00 88 Travel Expense Reimbursement 582 Varies $0.00 Instructional Supplies 89 Materials and Supplies 610 Varies $506.64 $506.64 $506.64 $506.64 $506.64 $506.64 $506.64 $506.64 $506.64 $506.64 $506.64 $5,573.00 90 Textbooks/Workbooks 642 Varies $3,000.00 $3,000.00 91 Furniture and Equipment 73X Varies $5,500.00 $5,500.00 92 Miscellaneous Expenditures 890 Varies $0.00 93 Group Health Insurance 210 Varies $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $6,000.00 94 Social Security 220 Varies $0.00 95 Medicare 225 Varies $119.14 $119.14 $119.14 $119.14 $119.14 $119.14 $119.14 $119.14 $119.14 $119.14 $119.14 $119.14 $1,429.68 96 Employer's Contribution to Retirement 23X Varies $2,185.68 $2,185.68 $2,185.68 $2,185.68 $2,185.68 $2,185.68 $2,185.68 $2,185.68 $2,185.68 $2,185.68 $2,185.68 $2,185.68 $26,228.16 97 Unemployment Compensation 250 Varies $49.30 $49.30 $49.30 $49.30 $49.30 $49.30 $49.30 $49.30 $49.30 $49.30 $49.30 $49.30 $591.60 98 Workmen's Compensation 260 Varies $0.00 99 (additional object codes may need to be added) $0.00 100 $0.00 101 $0.00 102 $0.00 103 C. TOTAL Other Instructional Programs $19,070.96 $11,077.59 $11,677.59 $11,677.59 $11,677.59 $11,677.59 $11,677.59 $11,677.59 $11,677.59 $11,677.59 $11,677.59 $11,677.59 $146,924.41 104 TOTAL I. INSTRUCTION $162,483.11 $88,797.38 $95,297.38 $91,997.38 $91,997.38 $96,497.38 $91,997.38 $91,997.38 $93,497.38 $91,997.38 $91,997.38 $91,997.38 $1,180,554.24

49 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

II. SUPPORT SERVICES PROGRAMS A. Pupil Support Services 105 Child Welfare and Attendance Svcs. (Supervisor/Secretarial) Varies 21XX $0.00 106 Guidance Services (Guidance Counselor) Varies 21XX $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $2,500.00 $30,000.00 107 Health Services (Nurse) Varies 21XX $125.00 $125.00 $125.00 $125.00 $125.00 $125.00 $125.00 $125.00 $125.00 $125.00 $125.00 $125.00 $1,500.00 108 Pupil Assessment and Appraisal Services Varies 21XX $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $6,000.00 109 Group Health Insurance 210 21XX $0.00 110 Social Security 220 21XX $0.00 111 Medicare 225 21XX $36.25 $36.25 $36.25 $36.25 $36.25 $36.25 $36.25 $36.25 $36.25 $36.25 $36.25 $36.25 $435.00 112 Employer's Contribution to Retirement 23X 21XX $665.00 $665.00 $665.00 $665.00 $665.00 $665.00 $665.00 $665.00 $665.00 $665.00 $665.00 $665.00 $7,980.00 113 Unemployment Compensation 250 21XX $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $15.00 $180.00 114 Workmen's Compensation 260 21XX $0.00 115 (additional object codes may need to be added) $0.00 116 $0.00 117 $0.00 118 TOTAL A. Pupil Support Services $3,841.25 $3,841.25 $3,841.25 $3,841.25 $3,841.25 $3,841.25 $3,841.25 $3,841.25 $3,841.25 $3,841.25 $3,841.25 $3,841.25 $46,095.00

B. Instructional Staff Services 119 Salaries of Directors, Supervisors, Coordinators, ect. 111 22XX $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $5,000.00 $60,000.00 120 Instruction and Curriculum Development Services Varies 22XX $0.00 121 Travel & Mileage Expense Reimbursement 58X 22XX $0.00 122 Instructional Staff Training Services Varies 2230 $1,500.00 $1,500.00 $3,000.00 123 School Library Services Varies 22XX $0.00 124 Group Health Insurance 210 22XX $0.00 125 Social Security 220 22XX $0.00 126 Medicare 225 22XX $72.50 $72.50 $72.50 $72.50 $72.50 $72.50 $72.50 $72.50 $72.50 $72.50 $72.50 $72.50 $870.00 127 Employer's Contribution to Retirement 23X 22XX $1,330.00 $1,330.00 $1,330.00 $1,330.00 $1,330.00 $1,330.00 $1,330.00 $1,330.00 $1,330.00 $1,330.00 $1,330.00 $1,330.00 $15,960.00 128 Unemployment Compensation 250 22XX $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $360.00 129 Workmen's Compensation 260 22XX $0.00 130 (additional object codes may need to be added) $0.00 131 $0.00 132 $0.00 133 TOTAL B. Instructional Staff Services $6,432.50 $6,432.50 $6,432.50 $7,932.50 $6,432.50 $6,432.50 $6,432.50 $6,432.50 $7,932.50 $6,432.50 $6,432.50 $6,432.50 $80,190.00

50 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

C. General Administration Board of Directors 134 Legal Services 332 23XX $0.00 135 Purchased Professional and Technical Services 300 2311 $0.00 136 Audit Services 333 2311 $6,000.00 $6,000.00 137 Insurance (Other than Emp. Benefits) 52X 23XX $15,000.00 $15,000.00 138 Advertising 540 2311 $50.00 $50.00 $50.00 $150.00 139 Travel/Mileage (Board of Directors) 730 23XX $0.00 140 Dues and Fees 810 2311 $0.00 141 Judgements 820 2311 $0.00 142 (additional object codes may need to be added) $0.00 143 $0.00 144 $0.00 145 TOTAL C. General Administration $15,000.00 $0.00 $0.00 $50.00 $0.00 $0.00 $0.00 $50.00 $0.00 $0.00 $0.00 $6,050.00 $21,150.00

51 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

D. School Administration Salaries 146 Principals 111 2410 $6,818.00 $6,818.00 $6,818.00 $6,818.00 $6,818.00 $6,818.00 $6,818.00 $6,818.00 $6,818.00 $6,818.00 $6,818.00 $6,818.00 $81,816.00 147 Assistant Principals 111 2420 $0.00 148 Clerical/Secretarial 114 2400 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $36,000.00 149 Purchased Professional and Technical Services 300 2400 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $15,000.00 150 Repairs and Maintenance Services 430 2400 $0.00 151 Rental of Equipment and Vehicles 442 2400 $0.00 152 Telephone and Postage 530 2400 $1,000.00 $700.00 $700.00 $700.00 $700.00 $700.00 $700.00 $700.00 $700.00 $700.00 $700.00 $1,000.00 $9,000.00 153 Travel Expense Reimbursement 582 2400 $1,500.00 $1,500.00 $3,000.00 154 Materials and Supplies 610 2400 $416.67 $416.67 $416.67 $416.67 $416.67 $416.67 $416.67 $416.67 $416.67 $416.67 $416.67 $416.67 $5,000.00 155 Furniture and Equipment 73X 2400 $3,500.00 $3,500.00 156 Dues and Fees (Southern Association, etc.) 810 2400 $417.54 $417.54 $417.54 $417.54 $417.54 $417.54 $417.54 $417.54 $417.54 $417.54 $417.54 $417.54 $5,010.44 157 Miscellaneous Expenditures 890 2400 $0.00 158 Group Health Insurance 210 24XX $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $600.00 $6,000.00 159 Social Security 220 24XX $0.00 160 Medicare 225 24XX $142.36 $142.36 $142.36 $142.36 $142.36 $142.36 $142.36 $142.36 $142.36 $142.36 $142.36 $142.36 $1,708.33 161 Employer's Contribution to Retirement 23X 24XX $2,611.59 $2,611.59 $2,611.59 $2,611.59 $2,611.59 $2,611.59 $2,611.59 $2,611.59 $2,611.59 $2,611.59 $2,611.59 $2,611.59 $31,339.06 162 Unemployment Compensation 250 24XX $58.91 $58.91 $58.91 $58.91 $58.91 $58.91 $58.91 $58.91 $58.91 $58.91 $58.91 $58.91 $706.90 163 Workmen's Compensation 260 24XX $0.00 164 (additional object codes may need to be added) $0.00 165 $0.00 166 $0.00 167 TOTAL D. School Administration $20,715.06 $15,415.06 $16,015.06 $16,015.06 $16,015.06 $16,015.06 $16,015.06 $16,015.06 $17,515.06 $16,015.06 $16,015.06 $16,315.06 $198,080.73

52 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

E. Business Services 90 Fiscal Services (Internal Auditing, Budgeting, Payroll, Financial and Property Accounting, etc.) 168 Salaries 11X 25XX $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $1,250.00 $15,000.00 169 Purchased Professional and Technical Services 300 2510 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $12,000.00 170 Technical Services (Bank Charges) 340 2510 $0.00 171 Repairs and Maintenance Services 430 2510 $0.00 172 Rental of Equipment and Vehicles 442 2510 $0.00 173 Postage 530 2510 $0.00 174 Advertising 540 2510 $0.00 175 Travel Expense Reimbursement 582 2510 $0.00 176 Materials and Supplies 610 2510 $0.00 177 Equipment 730 2510 $0.00 178 Interest (short-term loans) 830 2513 $0.00 179 Miscellaneous Expenditures 890 2510 $0.00 180 Group Health Insurance 210 25XX $0.00 181 Social Security 220 25XX $0.00 182 Medicare 225 25XX $18.13 $18.13 $18.13 $18.13 $18.13 $18.13 $18.13 $18.13 $18.13 $18.13 $18.13 $18.13 $217.56 183 Employer's Contribution to Retirement 23X 25XX $332.50 $332.50 $332.50 $332.50 $332.50 $332.50 $332.50 $332.50 $332.50 $332.50 $332.50 $332.50 $3,990.00 184 Unemployment Compensation 250 25XX $7.50 $7.50 $7.50 $7.50 $7.50 $7.50 $7.50 $7.50 $7.50 $7.50 $7.50 $7.50 $90.00 185 Workmen's Compensation 260 25XX $0.00 186 $0.00 187 $0.00 188 TOTAL E. Business Services $2,608.13 $2,608.13 $2,608.13 $2,608.13 $2,608.13 $2,608.13 $2,608.13 $2,608.13 $2,608.13 $2,608.13 $2,608.13 $2,608.13 $31,297.56

53 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

F. Operation and Maintenance of Plant Services 189 Salaries (Custodians, Security, Crossing Patrol) 11X 26XX $0.00 190 Purchased Professional and Technical Services 300 2600 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $50,000.00 191 Rental of Equipment and Vehicles 442 2640 $0.00 192 Rental of Land 441 2600 $0.00 193 Materials and Supplies 610 2600 $0.00 194 Gasoline 626 2600 $0.00 195 Equipment 730 2600 $0.00 196 Miscellaneous Expenditures 890 2600 $0.00 Operating Buildings 197 Building Rental/Lease 441 2620 $0.00 198 Water/Sewage 411 2620 $0.00 199 Disposal Services 421 2620 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $500.00 $6,000.00 200 Custodial Services 423 2620 $0.00 201 Repairs and Maintenance Services 430 2620 $2,500.00 $2,500.00 $5,000.00 202 Property Insurance 522 2620 $12,000.00 $12,000.00 203 Telephone 530 2620 $0.00 204 Natural Gas and Electricity 62X 2620 $1,300.00 $1,300.00 $1,300.00 $1,300.00 $1,250.00 $1,150.00 $1,350.00 $1,300.00 $1,300.00 $1,300.00 $1,150.00 $1,000.00 $15,000.00 205 Care and Upkeep of Grounds 4XX 2630 $0.00 206 Care and Upkeep of Equipment 4XX 2640 $0.00 207 Vehicle Operation and Maintenance Varies 26XX $0.00 208 Group Health Insurance 210 26XX $0.00 209 Social Security 220 26XX $0.00 210 Medicare 225 26XX $0.00 211 Employer's Contribution to Retirement 23X 26XX $0.00 212 Unemployment Compensation 250 26XX $0.00 213 Workmen's Compensation 260 26XX $0.00 214 (additional object codes may need to be added) $0.00 215 $0.00 216 $0.00 217 TOTAL F. Operation & Maintenance of Plant Services $17,966.67 $5,966.67 $5,966.67 $5,966.67 $5,916.67 $8,316.67 $6,016.67 $5,966.67 $5,966.67 $5,966.67 $5,816.67 $8,166.67 $88,000.00

54 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

G. Student Transportation Services 218 Purchased Professional and Technical Services 3XX 27XX $0.00 Regular Transportation Services 219 Salaries (Bus Driver & Substitutes) 11X 27XX $2,833.33 $2,833.33 $2,833.33 $2,833.33 $2,833.33 $2,833.33 $2,833.33 $2,833.33 $2,833.33 $2,833.33 $2,833.33 $2,833.33 $34,000.00 220 Repairs and Maintenance Services 430 2721 375 $375.00 $375.00 $375.00 $1,500.00 221 Payments in Lieu of Transportation 519 2721 $0.00 222 Fleet Insurance 523 2721 $3,000.00 $3,000.00 223 Materials and Supplies 610 2721 $150.00 $150.00 224 Gasoline/Diesel 626 2721 $1,080.00 $1,080.00 $1,080.00 $1,080.00 $1,080.00 $1,080.00 $1,080.00 $1,080.00 $1,080.00 $1,080.00 $10,800.00 225 Equipment 730 2721 $0.00 226 Miscellaneous Expenditures 890 2721 $0.00 227 Group Health Insurance 210 27XX $0.00 228 Social Security 220 27XX $175.67 $175.67 $175.67 $175.67 $175.67 $175.67 $175.67 $175.67 $175.67 $175.67 $175.67 $175.67 $2,108.00 229 Medicare 225 27XX $41.08 $41.08 $41.08 $41.08 $41.08 $41.08 $41.08 $41.08 $41.08 $41.08 $41.08 $41.08 $493.00 230 Employer's Contribution to Retirement 23X 27XX $753.67 $753.67 $753.67 $753.67 $753.67 $753.67 $753.67 $753.67 $753.67 $753.67 $753.67 $753.67 $9,044.00 231 Unemployment Compensation 250 27XX $17.00 $17.00 $17.00 $17.00 $17.00 $17.00 $17.00 $17.00 $17.00 $17.00 $17.00 $17.00 $204.00 232 Workmen's Compensation 260 27XX $0.00 233 (additional object codes may need to be added) $0.00 234 $0.00 235 $0.00 236 TOTAL G. Student Transportation Services $6,820.75 $5,050.75 $5,275.75 $4,900.75 $4,900.75 $5,275.75 $4,900.75 $4,900.75 $5,275.75 $4,900.75 $4,900.75 $4,195.75 $61,299.00

55 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

H. Central Services Planning, Research, Development, and Evaluation Svcs. 237 Purchased Professional and Technical Services 300 28XX $0.00 238 Fingerprinting and Background Check 339 2830 $0.00 239 Advertising 540 2830 $0.00 240 Data Processing Services Varies 28XX $833.33 $833.33 $833.33 $833.33 $833.33 $833.33 $833.33 $833.33 $833.33 $833.33 $833.33 $833.33 $10,000.00 241 Group Health Insurance 210 28XX $0.00 242 Social Security 220 28XX $0.00 243 Medicare 225 28XX $12.08 $12.08 $12.08 $12.08 $12.08 $12.08 $12.08 $12.08 $12.08 $12.08 $12.08 $12.08 $145.00 244 Employer's Contribution to Retirement 23X 28XX $221.67 $221.67 $221.67 $221.67 $221.67 $221.67 $221.67 $221.67 $221.67 $221.67 $221.67 $221.67 $2,660.00 245 Unemployment Compensation 250 28XX $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $60.00 246 Workmen's Compensation 260 28XX $0.00 247 $0.00 248 $0.00 249 TOTAL H. Central Services $1,072.08 $1,072.08 $1,072.08 $1,072.08 $1,072.08 $1,072.08 $1,072.08 $1,072.08 $1,072.08 $1,072.08 $1,072.08 $1,072.08 $12,865.00

250 TOTAL II. SUPPORT SERVICE EXPENDITURES $74,456.44 $40,386.44 $41,211.44 $42,386.44 $40,786.44 $43,561.44 $40,886.44 $40,886.44 $44,211.44 $40,836.44 $40,686.44 $48,681.44 $538,977.29

56 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

III. OPERATION OF NON-INSTRUCTIONAL SERVICES A. Food Service Operations 251 Salaries 11X 3100 $0.00 252 Purchased Property Services 4XX 3100 $0.00 253 Food Service Management 570 3100 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $50,000.00 254 Travel Reimbursement & Mileage 58X 3100 $0.00 255 Materials and Supplies 610 3100 $0.00 256 Energy (Gas, Electricity, etc.) 620 3100 $0.00 257 Technical Services 340 3100 $0.00 258 Food (Purchased & Commodities) 63X 3100 $0.00 259 Telephone and Postage 530 3100 $0.00 260 Equipment 730 3100 $0.00 261 Group Health Insurance 210 31XX $0.00 262 Social Security 220 31XX $0.00 263 Medicare 225 31XX $0.00 264 Employer's Contribution to Retirement 23X 31XX $0.00 265 Unemployment Compensation 250 31XX $0.00 266 Workmen's Compensation 260 31XX $0.00 267 (additional object codes may need to be added) $0.00 268 $0.00 269 $0.00 270 TOTAL A. Food Service Operations $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $50,000.00

57 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

B. Community Service Operations (e.g. 4-H programs) 271 Salaries 11X 33XX $0.00 272 Materials and Supplies 610 3300 $0.00 273 Group Health Insurance 210 33XX $0.00 274 Social Security 220 33XX $0.00 275 Medicare 225 33XX $0.00 276 Employer's Contribution to Retirement 23X 33XX $0.00 277 Unemployment Compensation 250 33XX $0.00 278 Workmen's Compensation 260 33XX $0.00 279 (additional object codes may need to be added) $0.00 280 $0.00 $0.00 281 TOTAL B. Community Service Operations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

TOTAL III. OPERATION OF NON-INSTRUCTIONAL 282 SERVICE EXPENDITURES $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $4,166.67 $50,000.00 IV. FACILITY ACQUISITION AND CONSTRUCTION SVCS. 283 Architect/Engineering Services 334 4300 $18,750.00 $18,750.00 $18,750.00 $18,750.00 $18,750.00 $18,750.00 $18,750.00 $18,750.00 $18,750.00 $18,750.00 $18,750.00 $18,750.00 $225,000.00 284 Construction Services 450 4500 $272,727.27 $272,727.27 $272,727.27 $272,727.27 $272,727.27 $272,727.27 $272,727.27 $272,727.27 $272,727.27 $272,727.27 $272,727.27 $3,000,000.00 285 Building Improvements - Renovate/Remodel 450 4600 $0.00 286 Equipment 730 4500 $0.00 287 Repairs and Maintenance Services 430 4000 $0.00 288 (additional object codes may need to be added) $0.00 289 $0.00 290 $0.00 TOTAL IV. FACILITY ACQUISITION AND CONSTRUCTION 291 SERVICE EXPENDITURES $18,750.00 $291,477.27 $291,477.27 $291,477.27 $291,477.27 $291,477.27 $291,477.27 $291,477.27 $291,477.27 $291,477.27 $291,477.27 $291,477.27 $3,225,000.00

58 School Name: ___ CSAL Elementary School Year 1 Cash Flow Projection

Object Function Description July August September October November December January February March April May June Total Code Code

V. DEBT SERVICE Debt Service 292 Banking Services 340 5100 $0.00 293 Interest (long-term) 830 5100 $9,623.17 $9,623.17 $9,623.17 $9,623.17 $9,623.17 $9,623.17 $9,623.17 $9,623.17 $9,623.17 $9,623.17 $9,623.17 $9,623.17 $115,478.00 294 Redemption of Principal 910 5100 $13,112.83 $13,112.83 $13,112.83 $13,112.83 $13,112.83 $13,112.83 $13,112.83 $13,112.83 $13,112.83 $13,112.83 $13,112.83 $13,112.83 $157,354.00 295 Miscellaneous Expenditures 890 5100 $0.00 296 (additional object codes may need to be added) $0.00 297 $0.00 298 $0.00 299 TOTAL V. DEBT SERVICE $22,736.00 $22,736.00 $22,736.00 $22,736.00 $22,736.00 $22,736.00 $22,736.00 $22,736.00 $22,736.00 $22,736.00 $22,736.00 $22,736.00 $272,832.00

300 TOTAL I - V. ALL EXPENDITURES $282,592.21 $447,563.76 $454,888.76 $452,763.76 $451,163.76 $458,438.76 $451,263.76 $451,263.76 $456,088.76 $451,213.76 $451,063.76 $459,058.76 $5,267,363.52

VI. OTHER FINANCING USES 301 Other Uses of Funds (provide detail) Varies 52XX $0.00 302 $0.00 303 TOTAL VI. OTHER FINANCING SOURCES (USES) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

FUND BALANCES EXCESS (DEFICIENCY) OF REVENUE AND OTHER SOURCES 304 OVER EXPENDITURES AND OTHER USES $134,422.54 ($17,035.51) ($8,085.51) $32,801.99 ($20,635.51) ($27,910.51) ($4,460.51) $27,826.99 ($19,085.51) ($20,685.51) ($20,535.51) ($42,044.01) $14,573.48

59 venue Projection Inputs Charter School Revenue Projections Step 1: Identify the districts in which you intend to enroll students from (select up to 5) Revenue Source 2020‐2021 2021‐2022 2022‐2023 2023‐2024 2024‐2025 % Student District Population Minimum Foundation Program $ 2,004,177 $ 2,674,269 $ 3,365,583 $ 4,077,977 $ 4,872,911 EAST BATON ROUGE 100% Title I$ 97,125 $ 127,650 $ 158,175 $ 188,700 $ 222,000 Title II$ 12,950 $ 17,020 $ 21,090 $ 25,160 $ 29,600 Title III$ 22,225 $ 29,210 $ 36,195 $ 43,180 $ 50,800 IDEA Part-B$ 32,550 $ 42,780 $ 53,010 $ 63,240 $ 74,400 Carl Perkins-CTE$ 2,625 $ 3,450 $ 4,275 $ 5,100 $ 6,000 Free and Reduced Lunch$ 135,135 $ 171,375 $ 212,356 $ 253,337 $ 298,043 Step 2: Project 5‐year student enrollment Community Eligibility Provision$ 157,658 $ 157,658 $ 157,658 $ 157,658 $ 157,658 2020‐2021 2021‐2022 2022‐2023 2023‐2024 2024‐2025 Total $ 2,464,445 $ 3,065,754 $ 3,850,684 $ 4,656,694 $ 5,553,754 # K‐12 Enrollment 175 230 285 340 400 Disclaimer Step 3: Identify weighted student counts Please note that these revenue amounts are estimates for model forecasting based on current fiscal information - not 2020‐2021 2021‐2022 2022‐2023 2023‐2024 2024‐2025 definitive guarantees. For example, while federal sources in this model are calculated on a p/pupil basis, actual final calculations are not based on a flat p/pupil amount. Furthermore, these calculations are most accurate for schools District 1- # Students Low Income & ELL 140 184 228 272 320 applying for authorization directly from the state as either a Type 2 or Type 5 charter school. The amount that local District 2- # Students Low Income & ELL school boards give to Type 1 and 3 charter applicants may vary depending on whether the school shares services with District 3- # Students Low Income & ELL the district, for example. Therefore, Type 1 and 3 charter applicants should contact their local school district for more District 4- # Students Low Income & ELL accurate estimates. District 5- # Students Low Income & ELL

2020‐2021 2021‐2022 2022‐2023 2023‐2024 2024‐2025 District 1- # CTE Units District 2- # CTE Units District 3- # CTE Units District 4- # CTE Units District 5- # CTE Units

2020‐2021 2021‐2022 2022‐2023 2023‐2024 2024‐2025 District 1- # Students with Disabilities 91214 17 20 District 2- # Students with Disabilities District 3- # Students with Disabilities District 4- # Students with Disabilities District 5- # Students with Disabilities

2020‐2021 2021‐2022 2022‐2023 2023‐2024 2024‐2025 District 1- # Gifted and Talented Students District 2- # Gifted and Talented Students District 3- # Gifted and Talented Students District 4- # Gifted and Talented Students District 5- # Gifted and Talented Students

Step 4: Will the school be located in a district facility? Select "Yes" or "No" No If "Yes", which district is the facility located?

Step 5: Select and complete a meal option (either Option A or Option B below) Option A: Child Nutrition Program Option B: Community Eligibility Provision (CEP) % Students Qualifying for Free Lunch: 80% % Identified Student Percentage 100% % Students Qualifying for Reduced Lunch: # of School Days 182 # of School Days 182

Is breakfast offered? Yes (Y/N) % Students Receiving 100%

Step 6: Afterschool snacks Snack Offered? No % Students Receiving Free: 0% % Students Receiving Reduced: 0

Charter Application

Community School for Apprenticeship Learning Elementary School

Submitted March 1, 2019

61 TABLE OF CONTENTS

EXECUTIVE SUMMARY 3

PAST SCHOOL PERFORMANCE 5

ACADEMICS 12

GROWTH PLAN 20

SCALE STRATEGY & RISK MITIGATION 22

BOARD READINESS 23

FINANCIAL READINESS 26

EDUCATIONAL SERVICES PROVIDER 28

SCHOOL LEADERSHIP TEAM CAPACITY 29

APPENDIX Appendix A - Board Member Resumes Appendix B - Financial Manager Resume Appendix C - Sample Learning Walk Form Appendix D - Proposed Facility Site Plan Appendix E - Governing Board Bylaws Appendix F - CEO Evaluation Template Appendix G - School Leader Evaluation Template Appendix H - Accounting Procedures

OTHER ENCLOSURES FINANCES TEMPLATE PART 1 - MOST RECENT AUDIT FINANCES TEMPLATE PART 2 - FINANCIAL PROJECTIONS ELIGIBILITY FORM EXPERIENCED OPERATOR OVERVIEW

2 62

EXECUTIVE SUMMARY

Community School for Apprenticeship Learning, Inc. (CSAL) is a nonprofit charter school network currently operating two brick-and-mortar schools in Baton Rouge, Louisiana - Community School for Apprenticeship Learning (CSAL) Middle School (grades 6-8) and Madison Preparatory Academy High School (grades 9-12) . In response to demand from current parents and families, CSAL, Inc. respectfully submits this application to operate a new elementary school, CSAL Elementary, to serve students in grades K-5 so that our organization may expand our services to serve the full grade continuum in our community.

Vision: CSAL, Inc’s vision is to be an academic institution providing students with real world experiences by giving them access to alternative forms of instruction, whereby they can become productive citizens.

Outcomes: CSAL Elementary school will maintain the key features of all CSAL schools, building individualized learning pathways for each of our students so they may reach the following goals: ● All graduating 5th graders will leave prepared to enter the 6th grade at or above grade level ● At least 70% of students in grades 3-5 (in which high-stakes state tests are administered) will achieve Mastery or above on English Language Arts, Math, and Social Studies exams ● Annually, student attendance averages will reach or exceed 95%

Scale Strategy: As one of the longest-standing charter management organizations in the state of Louisiana, CSAL has developed a strong, experienced leadership team and codified an instructional model specifically designed to meet the needs of our target population. In 2009, twelve years after opening the doors to our middle school, CSAL expanded to serve high school students. Now, eleven years later, we plan to grow again to serve students in grades K-5. As evident by the pace of our growth, we are careful only to expand when we believe both a need and our capacity to fulfill it exist.

CSAL, Inc. plans to open CSAL Elementary in 2020-2021. Over the next year, we will focus our scaling effort on: 1) Hiring an exceptional, experienced elementary school leader. 2) Training the school leader in the CSAL way by creating an apprenticeship track at our current brick-and-mortar schools. 3) Supporting the school leader in further developing the CSAL Elementary school model, tinkering the instructional methodologies to better fit the needs of younger students, while preserving the core components of the overarching CSAL method. 4) Supporting the school leader in hiring a team of teachers and educational professionals with the skills to implement the new school model.

Our central office team will hire, support, and develop the new Elementary school leader. Our team has the skill, capacity, and evidence of success to execute expansion effectively: ● Dujan Johnson, Chief Executive Officer - A 20+ year educator and CSAL, Inc. team member since inception in 1997, Mr. Johnson is the lead visionary at CSAL. Mr. Johnson will recruit and select the new school leader, support him/her in the development of the cultural components of the elementary school, and assist in building a robust system to manage and support the team at the school level. ● LaMont Cole, Chief Academic Officer - Also a 20+ year educator, Mr. Cole has worked for CSAL, Inc. since 2003, cementing him as the leading expert in the organizations’ educational model. As

3 63 a curriculum and instructional methods expert, Mr. Cole will offer his support to the elementary school leader in developing a school model appropriate for the target student body. ● Jonvia Metevia, Chief Financial Officer / Business Manager - With a 10 year history at CSAL, Inc. in the same role, Ms. Metevia has overseen the financial and operational aspects of the organizations’ past growth efforts. Ms. Metevia and her team will support the new school leader by developing and executing all financial and operational systems and processes necessary to start up for the new school.

Risk Mitigation: As we have before prior expansion efforts, CSAL, Inc.’s team has conducted an analysis of potential threats to our success. Detailed below are some potential risks, along with the steps we plan to take to minimize the possibility of these threats preventing CSAL Elementary from achieving our targeted outcomes. During our start-up year, a central focus of our work will be ensuring that all risks are mitigated prior to opening the doors of our school. 1) Selecting high-quality school leadership - CSAL understands that the quality of a new school leader is the lynchpin of a schools’ success. The CSAL team has already identified several qualified candidates for the elementary school leader role and feels confident in the existing pool. Both the board and CEO will work to build detailed selection criteria to ensure the best candidate is hired. Further, the leadership team has developed a comprehensive training plan to ensure the new school leader has substantial support in developing their ability to implement the CSAL school model. 2) Ensuring full enrollment in year 1 - Second only to quality of leadership, enrollment is one of the largest threats to any new school. Upon approval, CSAL, Inc. will implement a focused student recruitment campaign, starting with the community in our existing schools. CSAL Middle School and Madison Prep High School families have already expressed strong interest in an elementary school program; outreach will be conducted to these families early and often. Additionally, CSAL Elementary will utilize other best practices in student recruitment efforts; including advertising, knocking on doors in the proximity of the new school building, and attending and hosting neighborhood and community events. 3) Ensuring academic quality - Exceptional academic programming is a non-negotiable at any CSAL school. While CSAL, Inc. has improved student achievement at each of our schools, we do not have internal expertise in designing and implementing an elementary program in a brick-and-mortar school. Our first step in ensuring academic quality in the lower grades will be to hire a school leader with a record of leading strong elementary school programs. Additionally, the CSAL, Inc. staff and board will develop clear dashboards for measuring success, so we may track progress at the school and hold the school leader accountable. Finally, the CSAL school model is deliberately designed to include frequent teacher and administration collaboration, analysis of data, and adjustment of curriculum and instructional methods to best meet the needs of children. 4) Maintaining positive authorizer relations - CSAL, Inc. benefits from a positive long-term relationship with East Baton Rouge Parish School System (EBRPSS). And we acknowledge the need to continue to build and strengthen our relationship to ensure the success of our students. CSAL, Inc. commits to continued partnership with EBRPSS; including regular progress reporting and invitations to tour our new school.

4 64 PAST SCHOOL PERFORMANCE

Community School for Apprenticeship Learning, Inc. (CSAL) is a nonprofit charter school network currently operating two brick-and-mortar schools in Baton Rouge, Louisiana - Community School for Apprenticeship Learning (CSAL) Middle School (grades 6-8) and Madison Preparatory Academy High School (grades 9-12). CSAL is interested in expanding to serve grades K-5 because of the demand from children, parents, and families who attend these successful middle and high school programs. We also believe that by serving the full K-12 continuum, we will be able to increase the overall academic performance across all three of our schools.

CSAL, Inc. also provides contracted regulatory oversight for a third school - Louisiana Virtual Charter Academy (LAVCA). LAVCA is a K-12 virtual academy serving students across the state of Louisiana. The school is operated by a contracted third-party educational services provider, K12.

Because the student population of the proposed K-5 will mimic the population in our brick-and-mortar schools, this section of the application focuses on the past performance of CSAL Middle School and Madison Preparatory Academy high school. The academic track record of our virtual program is detailed in the Experienced Operator Overview enclosure. We welcome additional questions regarding our relationship with LAVCA.

Below is a brief overview of our two brick-and-mortar schools:

CSAL MS Madison Prep HS

Student Enrollment 278 556

Student Retention 90% 85%

95% 95% Teacher Retention

% Teachers of Color 99% 98%

% Econ. Disadvantaged Students 92% 85%

% Students of Color 96% 100%

% Students with Disabilities <5% 6%

Average Class Size 28 22

Academic Performance: Historically, CSAL Middle School and Madison Preparatory Academy have outperformed the district and state averages across multiple measures of student performance.

5 65 CSAL Middle School’s School Performance Score, the main metric of school success in Louisiana, was on a steady rise between 2014-2017. In 2018, the calculation of the score shifted, resulting in a drop in scores statewide, including at CSAL Middle:

Overall, student English Language Arts, Math, and Social Studies scores at CSAL Middle are lower than district and state averages. CSAL, Inc. believes this is evidence of the fact that many students enter CSAL Middle well below grade level. Our middle school program focuses on teaching our students basic skills and readying them for entry into Madison Preparatory Academy, our high school program, where they eventually excel. A central purpose for opening our elementary program will be to catch students earlier in their academic career, so they may enter CSAL Middle on grade level.

2017-2018 LEAP 2025 Assessment Results: Percent of Tests Scoring Mastery and Above Combining ELA, Math and Social Studies 2017 % Mastery + 2018 % Mastery + Grades 3-8 Grades 3-8 CSAL Middle School 19 23 East Baton Rouge Parish Average 27 30 Louisiana Average 33 34

Madison Preparatory Academy, CSAL, Inc.’s high school, has the highest overall rate for students enrolling in college for all non-selective admission high schools in East Baton Rouge Parish. It surpasses the average state and East Baton Rouge Parish School System's college acceptance rates of African American and economically disadvantaged students. It is only outranked by Baton Rouge Magnet High School, the premiere selective admissions magnet high school in the district.

6 66

2016-2017 College Enrollment Rates

In 2016-2017 Madison Prep (and CSAL, Inc.’s Virtual Academy, LAVCA) also boasted composite ACT scores above state and local averages:

What’s more, while most high schools in Louisiana are seeing flat or modest ACT improvements over time, Madison Prep has shown tremendous ACT growth over the past 5 years, particularly for African American students:

7 67

School Performance Scores (SPS) are a year-end measure of student performance on a scale from 0 to 150 that include state assessment data and, for high schools, graduation rates and ACT test scores. The formula is updated from time to time to include metrics for student progress. Between 2014 - 2017, when the SPS formula was relatively consistent, CSAL and Madison Prep showed improved school performance scores well above the average in the geographic region, East Baton Rouge Parish:

In 2018, the SPS formula changed, making the metric an apples to oranges comparison with prior years. However, it is notable that both Madison Prep and CSAL continued to outperform the local district using this new formula:

8 68

The goal of CSAL, Inc. and of our proposed elementary school to serve predominantly under-resourced student populations, such as students of color and economically disadvantaged students. As such, it is noteworthy that each of our existing schools performed at or above the state average in 2018 student progress across these subgroups.

At CSAL Middle School, the current entry point for students into our program, students in subgroups are performing at or just above state averages:

After building their foundational skills at CSAL Elementary, more than 90% of students matriculate to our high school program, Madison Prep, where they begin to thrive academically. At Madison Prep, economically disadvantaged and students of color are radically outperforming their peers in the state:

9 69

Further, Madison Prep exceeds the state and district average graduation and college enrollment rates:

Because of the strong academic growth we see over time through our current grade 6 - 12 continuum, we know that by starting to serve younger students we will be able to meet student needs earlier in their education trajectory, putting them on a path to success well before they reach middle school.

Operational and Financial Performance: CSAL, Inc. understands that operational and financial success is critical to strong student outcomes. To date, we’ve demonstrated our ability to maintain financially and operationally healthy, compliant schools. For details on CSAL’s compliance with state operational and financial standards, see below:

Indicator Standard CSAL, Inc Performance Annual Financial Timely and Sufficient Filing AFR was completed and submitted on time for Report a Financial Risk Assessment of Excellent. Financial Audit Unqualified opinion; No major No major findings findings Financial Obligations All in good standing All in good standing

10 70 Financial Reporting Timely and sufficient filing of all Timely and sufficient filing of all LDE-required LDE-required financial reports financial reports. Student Count Audit No major findings from LDE No major findings from LDE audit staff. audit staff. Litigation No litigation involving the No litigation involving the central office or central office or schools that schools that we operate. we operate. School Performance No performance deficiencies or No compliance violations leading to authorizer and Compliance compliance violations leading intervention. to authorizer intervention. No performance deficiencies at CSAL Middle or Madison Prep leading to authorizer intervention.

CSAL’s virtual school recently underwent the renewal process. During contract negotiations, some performance deficiencies were highlighted. Similar to virtual schools across the country, LAVACA serves a student population radically different from those in brick-and-mortar schools. LAVACA was renewed by the state and will continue to improve academic outcomes for all students it serves. Further, the school plans to work with the state to determine accountability metrics that are more appropriate for the specialized program and it’s student population.

11 71 ACADEMICS

Proposed Student Population: CSAL’s brick-and-mortar schools, CSAL Middle School and Madison Preparatory Academy High School (Madison Prep), currently educate a student population reflective of the public school student body across East Baton Rouge Parish. Details regarding the student body at each of these schools in the most recent school year (2017-2018) compared to the assumed student body at CSAL Elementary are below:

Total # of % Economically % Students of % Students with Students Disadvantaged Color Disabilities

CSAL Middle School 277 92% 96% <5%

Madison Prep 567 85% 100% 6%

CSAL Elementary 400 85% 95% 5%

At the proposed CSAL Elementary school, we plan to serve a student population mirroring our current student body and, in fact, are targeting our enrollment efforts firstly at siblings and relatives of current students.

The Educational Program described below is designed specifically to meet the needs of CSAL Elementary’s intended population, supporting our students to meet our target outcomes, which are described on page 15 of this application narrative.

Educational Program: CSAL, Inc. operates each of its brick-and-mortar schools with a set of guiding principles that are critical to the success of each school. These principles demonstrate CSAL’s commitment to excellence and enable each school’s administrative team, teachers, and staff members to fully align to our mission and vision. CSAL Elementary will also be guided by these principles: 1. A student-first focus where success is determined entirely by the achievement of students; 2. Freedom to innovate to meet the needs of the student population; 3. High-performance expectations for all; 4. Data utilization to drive performance; 5. Schools at the center of the organizational model; 6. A commitment to service by the “home office” to free schools from operational burdens; a focus on efficiency, particularly with respect to non-school expenses; and, 7. A “no excuses” promise when it comes to serving students and families.

With our mission-critical principles acting as the guardrails in the development of our educational model, our curriculum is designed to arm our students with the skills they’ll need to earn not only their high school diploma but to also excel post-graduation. To achieve this, CSAL, Inc. uses research-based teaching methods and technology tailored to each individual student’s needs. With high expectations

12 72 and a continuum of supports in place, students are able to achieve academically, personally, and socially.

All CSAL brick-and-mortar schools utilize a unique educational model that promotes learning tailored to each individual student. Similarly, at CSAL Elementary, we plan to implement an instructional model that includes four core components: ● Plan - Relying upon Common Core State Standards and our Tier 1 curriculum, CSAL teachers will carefully plan daily, weekly, and monthly lessons to ensure students embrace and understand content and are prepared for the next grade level by the end of the year. ● Assess -Using benchmark assessments at the start of the year, formative classroom assessments, and rigorous weekly assessments tied to the curricular calendar and lesson plans, CSAL teachers will gather and analyze data allowing them to adjust all teaching and content to the individual needs of students. ● Teach - Our world-class teachers use research-based instructional methodologies to deliver content daily. In our elementary school, these methods will include center-based learning, experiential learning, and explicit social and emotional development. ● Reflect - CSAL teachers are able to develop individualized intervention and acceleration programs for students because they have access to a wide and deep pool of student data and because they are afforded weekly collaboration time. All CSAL schools have built-in time to ensure teachers are able to work together to build strategies linked to student needs.

The leadership of CSAL believes that equally important to the academic model is the school’s culture. Ingrained into student orientation, organization-wide communication, professional development and leadership goals, they believe that their success is attributed to upholding the CSAL culture with fidelity. Components of this culture include: ● Positive Behavior Incentive Program ● Discipline and Behavioral System ● Student Accountability ● Community Engagement

Studies have shown that positive reinforcement encourages positive behavior and a better school environment for students. CSAL schools employ a Positive Behavior Incentive Program for its students, families and staff. Classroom PBIS practices include preventative and responsive approaches that may be effectively implemented with all students in a classroom and intensified to support small groups or a few individual students. PBIS Programs include monthly “Meet and Eat”, assessment pizza parties, school concerts. project-based learning competitions, dress down days and academic report award ceremonies. Through the academic program, students are assessed on weekly learning objectives and those scores are calculated each week. The top performing class is rewarded with a pizza party, ice-cream party, or dance.

CSAL’s discipline and behavioral system are reinforced by the constant repetition of expectations and rules during announcements and assemblies. Experienced teachers with cultural competence ensure that good classroom management deters many higher level infractions. In addition, there are activities

13 73 during lunch that students do not want to miss due to detention. Each morning, the assemblies serve as a reminder and re-focusing school-wide. On occasion, special guests including athletes and entertainers will attend to remind students of the importance of focus. Leadership attribute positive attendance rates to the fact that school has become a place that students do not want to miss. The results of or behavioral systems are palpable. Across the board, CSAL, Inc. students have fewer suspensions and higher attendance than their peers:

The assessment cycle provides students with constant opportunity to track their growth and progress. As a part of creating accountability, students are responsible for tracking their success weekly. During advisory, they are provided opportunities to discuss this progress with advisor and strategize ways to improve.

Leadership believes that increasing student exposure to other cultures and colleges will motivate students to expand their idea of what is possible within their own lives and communities. During the breaks, students are encouraged to attend several college campus visits which demystify the college experience for students, many of whom will be first generation in their families to attend college. A commitment to civic engagement is evident in CSAL’s continuous community service projects. As a part of cultural celebration many of its students travel to various historical landmarks such as Memphis and New York City. Upon their return, students present to the community through educational nights that are open to the public. In addition, students have attended various international trips such as Paris, London, Amsterdam, Brussels, and Mexico.

Performance Goals: Though the student body at CSAL Elementary will be younger than our current student population, the process for setting and measuring progress toward performance goals will mirror the process we’ve successfully implemented at our existing schools for years.

14 74 At the most basic level, all CSAL schools aim to exceed the academic standards established by our charter contract with the authorizer. More specifically, we look at these minimum standards, common core grade-level standards, curricula-aligned standards, and student baseline data to set annual student growth and absolute student achievement goals.

To ensure we are on track to meeting our vision of nurturing the academic, social, and emotional development of our students, we currently plan to use the following metrics to measure our progress:

MEASURE TARGET OUTCOMES

State Tests 70% of students will achieve “Mastery” and above on Louisiana state assessments

Daily Student Attendance 95% or greater

Daily Teacher Attendance 95% or greater

Social Metric Students will be assessed based on the interest survey denoting student social development based on age to evaluate their ability to socialize with their peers.

Through programming that encourages socialization, all students will be provided opportunities to grow socially through exposure to the arts, team-building exercises, community outings and more.

Emotional Metric Prior to school start, parents are surveyed regarding any potential mental health or developmental concerns. Coupled with teacher observations, the SBLC will determine the best approach to meeting emotional needs (ie through 504 plan, iCare programming or referral to guidance counselor)

Access to SBHC (school based health center) will afford students with emotional deficits, the opportunity to access to licensed mental health specialists.

Real-World Experiences Every elementary school student will have five real world outings during the school year that include exposure to the arts, etiquette, team-building, nature-based learning and project-based experiences.

Within the first days and weeks of school, CSAL Elementary will gather baseline data using DIBELS to assess at what level students are entering school. Teachers will then develop individualized academic plans for each child, which will be monitored, discussed, and adjusted on a weekly basis during teacher collaboration meetings. Student progress will also be assessed regularly, using Great Minds’ curriculum-aligned formative classroom assessments and Achievement Networks’ Tier 1 benchmark assessments.

Curriculum: For all core content and mission-related subject areas, the table below describes the curricula that will be utilized and the rationale for selection:

15 75

Curricula (Grade Levels) Rationale

English Language Arts Great Minds - Wit & Wisdom, ELA LA Tier 1 Curriculum (K-5) High-quality supports produced by LA ELA Guidebooks LA DOE

Math Great Minds - Eureka Math (K-5) LA Tier 1 Curriculum

Social Studies The DBQ Project Mini Qs (4-5) LA Tier 1 Curriculum

Science TBD The LA DOE is currently vetting 2 Science curriculum options. CSAL Elementary will select from those awarded a Tier 1 status.

Social-Emotional Studies Internal curriculum developed by Student inventory throughout the staff during the course of the year year to provide social -emotional to meet the needs of students. experiences

Experiential Learning Internal curriculum developed by Student inventory throughout the staff during the course of the year year to provide experiential to meet the needs of students. learning experiences

CSAL Elementary plans to use curricular materials that have been ranked “Tier 1” by the Louisiana Department of Education as this ranking indicates superior quality. Further, our experience in the upper grades with Great Minds and McGraw Hill is extremely positive.

Our academic leaders have researched the K-5 English Language Arts (ELA) materials and find that they provide texts that are appropriately complex for the identified grade level according to the requirements outlined in the standards. At least 90% of texts are authentic and offer rich opportunities for students to meet the grade-level ELA standards; the texts are well-crafted, representing the quality of content, language, and writing that is produced by experts in various disciplines. Great Minds’ Wit and Wisdom helps students to independently read, understand, and express understanding of complex texts. Each module artfully explores a relevant and rich topic to develop depth of understanding and inspire curiosity in students and builds background knowledge, vocabulary, and more. Essential topics strategically reoccur, empowering students to deepen understanding of core knowledge across multiple grade levels. The program also contains a professional development component for teachers, helping to ensure faithful implementation that maintains level of rigor.

The CSAL Academic team also finds that Eureka Math is a particularly strong math curriculum that sequences math into logical progressions that connects math to the real-world and helps students develop confidence in their math skills. The program features visual representations and modeling strategies to help students solve complex problems, a consistent concrete-pictorial-abstract progression, and strong development of conceptual understanding, place value, and computational fluency. This

16 76 enables students to understand the “how” as well as the “why” of math concepts. It also contains a professional development component for teachers. Teachers use ABC Workbooks to supplement assignments and for additional intervention activities.

CSAL Elementary will also utilize DBQ, a social studies program. Materials address the content of 90% of the GLEs. Materials provide regular opportunities for students to explore key questions and build knowledge and skills with the social studies content indicated by the GLEs. In addition, ABC workbooks are used as a supplement.

CSAL is in the process of selecting its K-8 science curriculum. Currently, there are two LDOE-approved Tier 1 K-8 science curricula under consideration, Great Minds and Amplify. CSAL’s leadership team will select only Tier 1 curricula.

While the CSAL Elementary believes strongly in the quality of our selected curricula, we know sound instructional methods are also critical to the success of our students. A fundamental component of the instructional model in all CSAL schools is individualized learning. Our individualized programming positions teachers to reach the right students with the right resources and interventions at the right time.

Assessments: For all core content and mission-related subject areas, the table below describes the assessments that will be utilized and the rationale for selection:

Assessments Rationale

English Language Arts Wit and Wisdom formative Aligned directly with curricula assessments

Achievement Network interim LA Tier 1 Assessment assessments

Math Eureka Math formative assessments Aligned directly with curricula

Achievement Network interim assessments LA Tier 1 Assessment

Social Studies Teacher made assessments modeled Anticipated to be directly aligned with from DBQ project curricula based on school wide PD on how to create high quality assessments. (PD will Be conducted by Solution Tree)

Science Approved Tier 1 Curriculum Anticipated to be directly aligned with formative assessments. (The State is curricula. currently vetting two vendors) LA Tier 1 Assessment

Anticipating the adoption of the state to computer-based assessment, CSAL, Inc proactively began integrate technology based assessments. As a result of implementing Edutyping Keyboarding, students

17 77 were better prepared for in-test navigation and performed better on LEAP 360 compared to the district. By 2017, the school updated assessment and learning cycle and implemented 1:1 technology.

In addition to these formal assessments, CSAL Elementary will implement regular formative assessments to support our individualized programming. In our upper grades, CSAL uses daily assessments, often written descriptions of learning, weekly assessments, and interim formative exams aligned to learning objectives (GLEs and CCSS). The incoming CSAL Elementary School Leader will spend the start up period determining the best mechanism for assessing learning and need on a regular basis in the early grade levels.

Professional Development: Teacher development and collaboration are cornerstones of the CSAL school model. Across our brick-and-mortar schools, teachers are required to use student data and assessments to reflect upon progress, adjust teaching and learning plans, and find innovative ways to improve instruction. More specifically, each of our schools uses the following concrete methods for teacher development: ● Professional Learning Communities with Weekly Collaboration Meetings - All CSAL teachers participate in weekly department and grade-level meetings. During these meetings, teachers analyze data collected from weekly and daily formative assessments (all aligned to the curriculum and common core standards), discuss results, and work together to determine methods for improving instruction. ● Teacher Mentorships and Master Teachers - CSAL’s schools are data-driven, using qualitative and quantitative data to inform professional development and support based on each teacher’s individual strengths and growth areas as well as their students’ academic needs. Master and mentor teachers are invested in the growth and success of all teachers in the classroom and assess progress of students through assessment data, guiding teachers to create plans and classroom cultures that lead each teacher to success. ● Learning Walks - The leadership team at each school conducts regular learning walks, offering teachers immediate, detailed feedback via a learning walk form. An exemplar completed form is included as Appendix C. ● Summer Training - All new CSAL teachers receive two weeks of professional development prior to the school’s start. New teachers are provided a mentor teacher to assist in acclimation to CSAL culture and morale-building. In addition, teachers are encouraged to and compensated for participation in content-based conferences and district-sponsored professional development hubs.

Interventions: All CSAL students are served by our tiered intervention, full-inclusion model. Teachers utilize Response to Intervention (RTI) multi-tier approach to the early identification and support of students with learning and behavior needs. This is accomplished through high-quality instruction and universal screening of all children. Teachers will then develop individualized learning plans for each child, which will be monitored, discussed, and adjusted on a weekly basis during teacher collaboration meetings.

18 78 As academic interventions are individualized based on student need, they will be wide-ranging in execution, from push-in and pull-out supports to tutoring to readiness-based group learning. In addition, each teacher on the 6 period day has a planning period and an intervention or duty period. When teachers observe struggling students, they are able to pull those students from their P.E. or Elective class, and work them in specific content areas. Other methods of support include after school tutoring, technology based Edgenuity programs, and other blending learning supports. For students still struggling with typical classroom instruction, teachers utilize Response to Intervention (RTI), a multi-tiered approach to the early identification and support of students with learning and behavior needs. Student progress will also be assessed regularly, using curricula-aligned formative classroom assessments and Tier 1 benchmark assessments.

Historically, CSAL has made school-wide changes upon seeing trends in data articulating needs for more large scale interventions. Some of the adjustments CSAL made in recent years include: decreasing class sizes to ensure every student had individualized supports, expansion of course offerings, and intervention for struggling learners.

CSAL Elementary will provide a Free and Appropriate Public Education (FAPE) for all students with disabilities; we will comply with all applicable state and federal statutes, including Title II of the American with Disabilities Act of 1990 (ADA), Individuals with Disabilities Education Act (IDEA), and Section 504 of the Rehabilitation Act of 1974. Similar to CSAL Middle school, CSAL Elementary will also follow all district policies pertaining to the provision of special education services. We also plan to use a mix of district services and contract service providers to provide specialized programming for students with specific needs.

19 79 GROWTH PLAN

Intended Student Population: CSAL, Inc.’s brick-and-mortar schools educate traditionally underserved students in East Baton Rouge Parish. CSAL Elementary School will open on the same campus as CSAL Middle School, with the intention of serving many of the same families across both schools. CSAL Elementary school will, at full scale, serve 400 students with a demographic breakdown of 85% economically disadvantaged and 5% students with disabilities.

Because CSAL, Inc. already operates two schools serving a similar student body to the students we expect at CSAL Elementary, we have clear expectations of the needs our students will present. As described in the Past Performance and Academic sections of this narrative, our unique educational model is specifically designed to support and accelerate learners who enter our schools behind grade level.

Enrollment Plan: Detailed below is the proposed enrollment plan for CSAL Elementary. In accordance with best practice of school expansion, we plan to implement a slow growth model:

2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 K 55 55 55 55 60 1 60 55 55 55 60 2 60 60 55 55 65 3 60 60 55 70 4 60 60 70 5 60 75 Total # 175 230 285 340 400 Students

Facility Plan: CSAL Elementary will open in modular buildings on a campus owned by CSAL, Inc. This campus currently houses CSAL Middle and Madison Prep Academy, allowing all of our students to be in proximity of each other. CSAL, Inc. has a long-term plan to build a new facility and is currently in conversations with New Schools Baton Rouge regarding financing to build the space. Included in Appendix D is a proposed site plan for this building.

Staffing Plan: CSAL, Inc. currently plans to add only one school -- CSAL Elementary -- to our network of schools. Below is the proposed organizational chart for CSAL, Inc. with the addition of this new school:

20 80

21 81

SCALE STRATEGY & RISK MITIGATION

As CSAL is a Louisiana-based operator who currently runs multiple schools and is only applying to operate one additional new school, this section does not apply.

22 82 BOARD READINESS

The Community School for Apprenticeship Learning, Inc. is the management organization for CSAL (Middle School), Madison Preparatory Academy (High School), the Louisiana Virtual Charter Academy (LAVCA) and the proposed CSAL Elementary School. The leadership team is composed of Board of Directors and the Chief Executive Officer, who work collaboratively to develop curricula, instruction, and experiences responsive to the needs of all students and create a culture where students experience acceptance and confidence that they can succeed in school and in life. Five of the board members have backgrounds in education and provide input on vetting school-wide decisions.

The CSAL staff leadership team, under the guidance of its Chief Executive Officer, Dujan Johnson, serves as the central office for CSAL Elementary and Middle Schools and Madison Preparatory Academy. Under the direction of the Chief Academic Officer, curricular goals, strategies, and assessments are set for the schools. The CSAL Board is responsible for all fiduciary oversight of the schools as well as for holding the leadership team responsible for the performance of each of the schools.

Board Roles and Responsibilities: To ensure effective oversight, the CSAL, Inc. Board has adopted a committee structure, detailed in our board bylaws (Appendix E). Currently, the following board members hold leadership roles on the board. Their qualifications for these positions are indicated in their impressive resumes (Appendix A). ● Judge “Ret” Curtis Calloway, President - Judge Calloway is a native of Baton Rouge and received his Bachelors of Art in History from Miles College and Juris Doctorate for Southern University. Judge Calloway serves as chairman of the CSAL Board of Directors. He has been a member of the Board of Directors for CSAL since 2009. As President, he assumes responsibility for the overall functioning of the board. He/she facilitates board meetings, oversees the work of the committees, and works most closely with the school leader. ● Vacant, Vice President - The board Vice President recently resigned; a new Vice President will be nominated and elected at the upcoming board meeting in Spring 2019. As Vice President, this board members’ role includes ensuring all board decisions and resolutions are carried into effect and leading meetings as necessary if and and when the President is unavailable. ● Mr. Gideon T. Carter, III, Secretary/Treasurer/Parliamentarian - Gideon T. Carter III is a native of Baton Rouge and earned his bachelor of science in Microbiology from Louisiana State University and Juris Doctorate from Southern University Law. He has been a member of the Board of Directors for CSAL since 2003. As Treasurer/Secretary, his role includes keeping minutes of all board meetings and providing financial oversight of the organization. As Parliamentarian his role includes ensuring compliance with all state/federal meeting laws and the preparation of board By Laws.

Performance Monitoring: CSAL, Inc.’s board of directors monitors the performance of each CSAL school, ensuring they all are compliant with charter contract terms, fiscally viable, and academically exceptional. The board currently monitors school performance by way of the following regular reports; upon opening, data for CSAL Elementary will be included in these reports:

23 83 ● Business Managers Report - Network-wide budget to actuals, description of variances, and end of year forecasts ● Principals Report - School-level data including update of enrollment, staff attendance and retention, and ongoing activities in the school ● Academic Excellence - Progress reports from benchmark tests during the year and results from annual standardized tests ● CEO Report - System-wide data including facilities and partnership updates, legislative and policy changes, and information regarding authorization ● Annual Report - At the end of each school year, the Board will be provided an Annual Report of school performance tied to the strategic plan goals and objectives established at the beginning of the year

School Leader Evaluation: As a network of multiple schools, the CSAL, Inc. Board annually evaluates the success of the Chief Executive Officer, who in turn evaluates all school leaders. School leader evaluations include input and analysis by the board of directors.

The Board evaluates the CEO using the enclosed Evaluation Template (Appendix F) annually. The evaluation process includes collecting school-level academic, financial, and operational data; survey data from school staff and parents; and observational data from school tours and interactions with the CEO at board and committee meetings.

The CEO currently evaluates School Leaders using the School Leader evaluation rubric produced by the Louisiana Department of Education (see Appendix G).

Conflicts of Interest: The Louisiana Code of Ethics and conflict of interest policy applies to board members, officers, and employees of CSAL, Inc. If a conflict of interest occurs, the school and board will file a written notice with the Louisiana State Board of Ethics to investigate any wrongdoing(s) to determine if a violation has occurred. If the Board of Ethics determines that a violation has occurred, the party who has committed the violation will be immediately separated from the Organization until such time a final resolution has been rendered by the high Court of authority.

Board Development: In accordance with best practice and state law, CSAL, Inc. follows an annual board training schedule. Though the schedule may differ each year, it will always include trainings in ethics and charter board compliance (public bid laws, public records act, open meetings laws).

New board members also participate in a mandatory orientation session that includes the following content: mission and vision of the organization, expectations of all board members, schedule of board meetings, committee roles and responsibilities, organization charts, and an overview of the schools.

The following is the proposed timetable for board training and development during 2019-2020:

24 84 Proposed Date Board Development Topic

October-Mid year Semi-Board Board Expectations, Goals and Objectives of Individual Retreat Schools, Strategic Planning

March-Prior to Board Meeting Fund Raising, Ethics Training

May-Prior to Board Meeting Giving & Receiving Feedback

June/July-Year end Board Retreat Governing; Motivating Current Board Members, Evaluations

September-Prior to Board Mtg Expanding & Rotating the Board

25 85

FINANCIAL READINESS

Since inception, CSAL, Inc. has utilized an internal Chief Financial Officer/Business manager to oversee finance and operations across our network. Ms. Jonvia Metevia has served in this capacity since 2009. With a lengthy background in finance and years of experience supporting CSAL’s various expansion efforts, Ms. Metevia is uniquely qualified to support continued growth. Her resume is enclosed as Appendix B.

Reporting Structure: Ms. Metevia reports directly to the Chief Executive Officer, who in turn reports to the board. Both the CFO and CEO meet monthly with the board Treasurer and the finance committee to review financial statements prior to reporting financial data to the full board. The monthly reports include a balance sheet and a statement of income and expenses that will be submitted to the full board for their review and acceptance at the following board meeting.

Budgeting: At business year-end, and in time for the summer retreat of the Board of Directors, a year end report should be prepared summarizing the total income and expense activity for the year. An annual budget for the upcoming year should be prepared as of June 30 and should be attached to the income and expense report. This report is prepared by the CFO, as directed by the CEO, and presented to the Board for approval and distribution at the annual meeting.

Before it is presented to the board, the budgeting process at CSAL, Inc. begins with the schools. School Principals draft school budgets by department and work side-by-side with the CEO and CFO to finalize these documents (using conservative estimates of revenue and expense assumptions based on years of prior experience). The CEO and CFO then develop a comprehensive network budget with support and input from the board Treasurer and board finance committee.

Prior to a final vote on the budget, the CSAL Board complies with the Louisiana Local Government Budget Act (Rs. 39:1307); ensuring that (1) the public has an opportunity to participate in the budgetary process prior to the adoption of the budget, (2) it publishes a notice stating the proposed budget available for public inspection and stating the date, time and place of public hearing, at least 10 days after the notice, (3) the budget is adopted after at least one public hearing; and (4) it has published a notice certifying completion of these actions. All actions to adopt, finalize, amend and implement the budget will be discussed and approved in Open Meeting.

To ensure the organization operates with a contingency, it is the goal of CSAL, Inc. to maintain a minimum of ten percent (10%) of the operating budget between its operating and savings bank accounts at all times. Should the organization face a budget shortfall, the CEO, CFO, and board will work together to cut costs first that are non-essential and least connected to student academic outcomes.

Accounting and Control Systems: Accounting and control systems are explained in detail in the enclosed Accounting Procedures document (Appendix H). As an experienced operator, CSAL, Inc. believes a

26 86 culture of proper financial controls and reporting is an essential component of organizational culture. Our finance team is an experienced, critical component of our network leadership team.

CSAL, Inc. follows accounting policies and procedures that comply with generally accepted accounting principles (GAAP). The organization also uses a chart of accounts consistent with the Louisiana Accounting and Uniform Government Handbook (LAUGH), which allows for an export of financial data in the proper format for the required quarterly submissions in the Annual Financial Report (AFR).

The organization also participates in a formal external annual audit. The independent auditing process begins on or before August 15. This audit is conducted by an outside independent audit with a timely submission to both the Board of Directors of CSAL, Inc. and the State of Louisiana Legislative Office.

The CSAL Board will exercise fiscal oversight responsibilities by reviewing monthly financial reports, both in committee and as a full board. The board is encouraged to request additional information to understand the financial position and systems and procedures at the organization. In addition to reviewing and approving all financial reports, the board will review and approve the annual budget, approve salaries and salary increases, create and approve fiscal policies, and review and approve all contracts for goods and services exceeding $10,000 per year.

To ensure appropriate internal controls, the organization will also segregate duties across multiple members of a finance team including the board of directors, an external CPA firm, the CEO, the CFO/Business Manager, internal Accounts Payable, an Administrative Assistant, and School Principals. The various roles and responsibilities of these team members are detailed in Appendix H.

27 87 EDUCATIONAL SERVICES PROVIDER

CSAL does not have any intention to contract with an Educational Services Provider to provide services for the proposed CSAL Elementary School.

28 88 SCHOOL LEADERSHIP TEAM CAPACITY

As CSAL is an experienced operator who has operated two or more schools for more than three years, this section is not applicable.

29 89 APPENDIX A: Board Member Resumes

90 Judge Curtis A. Calloway 2962 Saratoga Drive | Baton Rouge, Louisiana 70808 | [email protected]

Education

Juris Doctorate, 1965 Baton Rouge, Louisiana Southern University School of Law

Bachelor of Art in History, 1962 Birmingham, Alabama Miles College

Westfield High School, 1958 Westfield, Alabama

Experience

District Judge, 19th JDC Division J. 1992-2008

City Court Judge, Baton Rouge City Court 1989-1992

Partner/Attorney at Law. Lacour & Calloway 1984-1988

Attorney at Law, Lacour & Wilson 1972-1983

Attorney at Law, Baton Rouge Legal Aid Society 1969-1971

Achievements

Southern University School of Law Hall of Fame Inductee, Louis A. Martinet Legal Society Hall of Fame Inductee, Louisiana Supreme Court Judicial Ethics Committee, Louisiana District Judges Association Executive Committee, National Bar Association's Judicial Council Executive Committee, Louisiana State Law Institute (Past Member), Louisiana Retired Judges Association (President)

Civic & Professional Service

Capital Area CASA Board of Directors, AMI Kids, Inc. Board of Directors, Federal Bar Association, American Judges Association, National Bar Association, American Bar Association, Louisiana Bar Association, Baton Rouge Bar Association, 100 Black Men of Metro Baton Rouge, Jaguar Soccer Clubs, Louis A. Martinet Legal Society, United Negro College Fund, Audubon Council of Girl Scouts, Baton Rouge Animal Control Board

91 Gideon T. Carter, III 4550 Bluebonnet Blvd. Suite B | Baton Rouge, Louisiana 70809 | [email protected]

Education & Training

Juris Doctorate, 1983 Baton Rouge, Louisiana Southern University School of Law

Bachelor of Science in Microbiology 1977 Baton Rouge, Louisiana Louisiana State University

National Institute for Trial Advocacy (NITA), 1994-95 Boulder, Colorado

NAACP Lawyer’s Training Institute on Civil Rights, 1990 New York, New York

Experience

General Law Practice 1984-Present

LA State Attorney General General Counsel, Louisiana Workers’ Compensation Second Injury Board 1994-1998 Staff Attorney, Road Hazards Litigation 1994

Current Memberships & Civic Activities

Baton Rouge Bar Association, Baton Rouge Criminal Justice Bar, Baton Rouge Bar Association Pro Bono Project, Louis A. Martinet Legal Society, CSAL Board of Directors, Association for Gifted and Talented Students Board of Directors (state and local), LSU Alumni Association, Shiloh Missionary Baptist Church

Past Memberships Staff Officer, US Coast Guard Auxiliary, Flotilla 4-10, House of Delegates (Louisiana State Bar Association), Twenty-First Judicial District Bar Association, American Bar Association, LSU College of Arts and Sciences Advisory Council

93 Herman R. Brister 1144 N. Leighton Dr. | Baton Rouge, Louisiana 70806 | [email protected]

Education

Master of Education (Educational Administration & Supervision) Southern University 2002 Baton Rouge, Louisiana

Bachelor of Education (Secondary Education with Concentration in Social Studies) Southern University 2001 Baton Rouge, Louisiana

Experience

Southern University Laboratory School 2017-Present Director

McKinley High School 2014-2017 Principal

McKinley Middle Academic Magnet School 2008-2014 Principal

McKinley Middle Academic Magnet School 2007-2008, Summer 2005 Assistant Principal

Glen Oaks High School 2004-2007 Dean of Students Grade Level Administrator for 9th Grade Academy

Jackson High School 2002-2003 Athletic Director

Administrative Accomplishments

Led McKinley Middle Magnet to National Blue Ribbon School (2012) 2012 Winner of Magnet School of America Distinction LDOE High Poverty/High Performing Schools Award (2012, 2011, 2010, 2009)

94 95 96 97 M ARVIN M ITCHELL

Professional Experience ENTERGY CORPORATION— BATON ROUGE, LA Jan 2013 to Present Baton Rouge Division Gas Operations n Responsible for day-to-day operations of Industrial, Commercial and Residential Gas Service in Baton Rouge and surrounding areas. Oversight of 17 direct reports including utility operations foreman.

Key results: Developed, revised and managed gas operation processes making service department more efficient Process improvement implementation (Gas) recovered over 2 million dollars in lost revenue first two years Numerous Customer Service Awards & Recognition Chairman of Department Organizational Health Committee

ENTERGY CORPORATION— BATON ROUGE, LA Feb 2011 to Jan 2013 Revenue Assurance- Louisiana & Texas n Revenue recovery through data analysis for electric & gas utility accounts, Texas and Louisiana.

Key results: n Managed 9 professional revenue recovery employees across three jurisdictional territories n Identified over 9 million dollars in lost revenue in 2 year span n System chairman for Entergy’s Courtesy Adjustment program. n Refined edit process for identifying consumption reduction and loss revenue

ENTERGY CORPORATION— BATON ROUGE, LA June 2004 to Feb 2011 Customer Service Center- SAP Implementation Manager Supervised Customer Contact Call Center and Managed Customer Care System Implementation in Arkansas and Louisiana Key results: n Quality Assurance lead n Develop key performance indicators to measure productivity and success n SAP Implementation Arkansas & Louisiana n Leadership awards for call center supervision

ENTERGY CORPORATION- BATON ROUGE, LA March 1996 to June 2004 Field Data Acquisition/ Region Support Managed Louisiana meter reading operations and field load data for billing. Key results: n Contract manager for Louisiana & New Orleans Jurisdiction n Recruited, hired, trained and supervised billing edit staff for Louisiana n Responsible for converting company meter reading employees to contract employees n Transformed lowest performing Entergy FDA region into highest performing region n 3 time winner of the Region of the year award

Additional Experience KELLY COMPLETION/ BOWEN OIL TOOLS n Eight years’ experience in the Oil & Gas industry Education/Training

Hammonds Aviation School Pilot License Sowela Tech Aircraft Maintenance Studies Louisiana State University Petroleum Engineering, Communication Journalism American Airline Saber Computer Training KAST (Entergy) Knowledge and Skill Lineman Training School Entergy Leadership Development Training University Of Phoenix Business Administration Theocratic Ministry School Public Speaking

98 APPENDIX B: Financial Manager Resume

99 100 APPENDIX C: Sample Learning Walk Form

101

Teacher: Arnessia McCray Observer: LaMont Cole Date: 2/18/2019 Period: 7 Grade: 6 Start Time: 2:01:00 PM End Time: 2:08:00 AM Content: Social Studies # of Students: 22 Objective Present: Yes Classroom Instructional Setup: Large Group Student Actions: Listening, Reading, Writing, Testing/Quiz Level of Student Engagement: 91%-100% Level of Student Work: Level 1 (Recall), Level Two (Skill/Concept) Instructional Materials: Promethean, Teacher Worksheet Classroom Note: Materials are available in the classroom, Routines and procedures are evident, Students interact with classroom environment Do you see evidence that the teacher is responding to the different learning needs in the classroom? Some

Compass Components

Domain 1C Rating - Setting Instructional Outcomes: 3 - Proficient Domain 1C Notes: Make sure to re-state the objective or use a classroom greeter to do so when a visitor enters the room.

Domain 2C Rating - Managing Classroom Procedures: 4 - Highly Effective Domain 2C Notes: Good Job!!!

Domain 3B Rating - Using Questioning and Discussion Techniques: 4 - Highly Effective Domain 3B Notes: Good Job.

Domain 3C Rating - Engaging Students in Learning: 4 - Highly Effective Domain 3C Notes: All students were engaged.

Domain 3D Rating - Using Assessment in Instruction: 4 - Highly Effective Domain 3D Notes: Good use of assessment like questions.

Overall Classroom Assessment: 3 - Acceptable (Proficient)

Commendations: Recommendations: Good Use if Anchor Charts Post current student work with rubrics. Positive engagement of students Keep working towards goals. Good questioning techniques

Observer: LaMont Cole Teacher: Arnessia McCray

Signature:______Signature: ______

Date: ______Date: ______

102

APPENDIX D: Proposed Facility Site Plan

103 104 © 2019 CHASM Architecture, LLC 1/24/2019 10:58:24 AM Admin Circulation Classroom Center Media Multipurpose Service Department Legend MAKING EDUCATION COUNT OPTION 1 OPTION COUNT EDUCATION MAKING

PLAYGROUND LANE BUS PARKING OUTDOOR CLASSROOM OUTDOOR

PIMPERNEL AVE. PIMPERNEL FRONT YARD SETBACK YARD FRONT RS P

rsp stringer PROPERTY LINE PROPERTY 1/24/2019

SENECA ST.

CHOCTAW DR. LINWOOD ST. LINWOOD PROPOSED PLAN SITE A101 Storage 320 SF

Reading/Computer Lab 2366 SF Lounge Clinic Office 510 SF 200 SF 135 SF Toilet Lobby 60 SF 300 SF MEDIA CENTER 2 3/64" = 1'-0" Toilet Reception 60 SF 200 SF

Stage Ramp Conference Room Time-Out Storage 160 SF 300 SF 480 SF 160 SF

Records Counselor 140 SF 140 SF Stage Secretary 480 SF Dining/Assembly 140 SF Storage 2500 SF 98 SF Principal 210 SF Plant Office 100 SF Serving Area 600 SF

ADMIN. BLDG. 4 MULTI-PURPOSE BLDG. 3 3/64" = 1'-0" 3/64" = 1'-0"

ENLARGED PLANS A104 1/24/2019 MAKING EDUCATION COUNT OPTION 1

105 Exit Stair Exit Stair Classroom 280 SF 280 SF 918 SF Classroom 918 SF Kindergarten TYP. TYP. TYP. Special Classroom 1058 SF Service 558 SF 1008 SF

Kindergarten 1058 SF TYP. TYP. Storage Men's Restroom 135 SF Service 184 SF 558 SF Janitor Asst. Principal 53 SF 168 SF Pre-Kindergarten Staff Restroom 1058 SF Corridor 53 SF 75 SF Women's Special Classroom Restroom TYP. 1008 SF 184 SF TYP.

Pre-Kindergarten 1058 SF

TYP. TYP. TYP.

FIRST FLOOR - SCHOOL BLDG. SECOND FLOOR - CLASSROOM BLDG. 2 1 3/64" = 1'-0" 3/64" = 1'-0" CLASSROOM BUILDING A105 1/24/2019 MAKING EDUCATION COUNT OPTION 1

106 APPENDIX E: Governing Board Bylaws

107 108 109 110 111 APPENDIX F: CEO Evaluation Template

112 APPENDIX G: School Leader Evaluation Template

113

LOUISIANA LEADER Performance Evaluation Rubric

114 LOUISIANA LEADER Performance Evaluation Rubric

Domain I School Vision a. Sets ambitious, data-  A vision for achievement describes high academic expectations for all students; the vision provides the driven goals and a picture of the school’s future. Effective principals ensure that the vision is lived in practice, encouraging vision for behaviors that support it and addresses behaviors that undermine it. achievement; invests teachers, students,  To develop the vision, leaders must enlist the support of all stakeholders. The process facilitates ownership and other and institutionalization of the vision and ensures that the vision includes multiple perspectives and lenses. stakeholders in that vision  To realize the vision, leaders must put data driven school level goals into place; these goals describe how the school will reach the vision. Strategic school leaders adjust the school level goals to ensure they are driving improvements in achievement. School level goals should be set and managed by data gathered from multiple sources including student learning outcomes, needs assessments and observations of teacher practice. As the needs of the school change, the leader will have to work with stakeholders to identify school level goals and strategies that will foster student growth.

LOUISIANA DEPARTMENT OF EDUCATION 1201 North Third Street | Baton Rouge, LA 70802 | 877.453.2721 | www.louisianabelieves.com Louisiana Compass Performance Standards for School Leaders | Development Supported by New Leaders

115 LOUISIANA LEADER Performance Evaluation Rubric

Domain I: School Vision Component a: Sets ambitious, data-driven goals and a vision for achievement; invests teachers, students, and other stakeholders in that vision Ineffective Effective: Emerging Effective: Proficient Highly Effective  Rarely maintains focus  Sets school wide goals  Uses vision and analysis of multiple  Uses vision and analysis of multiple forms of on vision or school that are aligned to the types of data to set goals; references data to set goals and aligns all decisions to goals; rarely refers to school’s vision and uses goals and/or vison in all the school-wide goals and vison, builds staff goals and does not one or two sources of meetings/planning sessions and ownership for school-wide goals and the identify how the goals data; references goals consistently connects them to the goals for their content or grade levels; uses align to the vision and/or vison in day-to-day work of the school protocols for making decisions that refer staff  Rarely makes time to meetings/planning  Actively engages stakeholders in the and team decisions back to the vison and meet with families or sessions, but school’s vision for achievement; goals; builds staff capacity to use the vision stakeholders; openly inconsistently connects shares specific ways families and and goals to make instructional decisions disrespects or them to the day-to-day stakeholders can support student  Continuously creates two-way links between dismisses families or work of the school learning; consistently addresses staff families and the school; actively engages stakeholders; does not  Shares the school’s vision or stakeholders who contradict the stakeholders in the school’s vison for address staff or for achievement with vision by displaying low or negative achievement; shares specific ways families stakeholders who stakeholders; expectations and stakeholders can support student contradict the vision inconsistently addresses  Aligns resources: time, human and, learning; builds staff capacity to address  Does not align school staff or stakeholders who when appropriate, fiscal to create other staff or stakeholders who contradict resources accurately; contradict the vision by and uphold systems that further the the vision by displaying low or negative does not maintain displaying low or negative school’s learning goals; develops and expectations systems to support the expectations implements systems that maximize  Continually aligns resources; time, human and, school’s learning goals  Aligns resources with a instructional time by generating when appropriate, fiscal to create and uphold  Does not align school focus on materials, strategic schedules and calendars; systems that further data-driven goals, develops resources accurately; supplies and equipment; confirms that staff have necessary and implements systems that maximize does not maintain creates some systems materials, supplies, and equipment instructional time by generating schedules, systems to support the using resources to further calendars and data systems that help to track school’s learning goals the school’s learning progress, ensures that staff have necessary goals. materials, supplies, and equipment

116 LOUISIANA LEADER Performance Evaluation Rubric

Domain I: School Vision Component a: Sets ambitious, data-driven goals and a vision for achievement; invests teachers, students, and other stakeholders in that vision  School vision and goals are shared with stakeholder groups.  Written values and beliefs reflect high expectations for all students.  Building-wide goals and vision are shared and widely known within the school community.  Parents, staff and others are clear about academic expectations and homework guidelines.  Students describe and demonstrate effective effort, behaviors and beliefs across classrooms. Examples of Evidence  Academic work and homework guidelines are shared with parents, staff and others.  Families are included and invested in the school community.  Families are aware of learning expectations and strategies to support student learning outside the school day.  Staff and fiscal resources are aligned with strategic priorities.

117 LOUISIANA LEADER Performance Evaluation Rubric

Domain II School Culture a. Facilitates collaboration  School culture is the context that allows for effective teaching and learning to take place. Culture is between teams of continuously reinforced by the school leader, teachers, and students through practices and actions teachers that tell every stakeholder: this is how we do school here. Effective leaders establish cultures of b. Provides opportunities achievement by maintaining a learning environment that is conducive to learning and safe for all for professional growth students. and develops a pipeline of teacher leaders  In a learning culture, teachers identify and teach core academic skills across the curriculum and c. Creates and upholds implement shared instructional practices to improve student achievement. School leaders systems which result in a ensure that teachers work in teams to examine student work that is rigorous and aligned with the safe and orderly school Compass rubric. Professional growth is expected and leaders create meaningful targeted environment professional development opportunities aligned to teacher needs and designed to improve instructional practice.

118 LOUISIANA LEADER Performance Evaluation Rubric

Domain II: School Culture Component a: Facilitates collaboration between teams of teachers Ineffective Effective: Emerging Effective: Proficient Highly Effective Makes minimal or Attempts to ensure Ensures regular routines for In addition to the characteristics of “Proficient,” has unsuccessful teacher collaboration teacher collaboration are in successfully built the capacity of teacher leaders to lead attempts to ensure teacher is occurring. place. and facilitate collaboration. collaboration.  Ensures that teacher collaboration routines are closely  Schedule includes  Takes an active role in teacher integrated with the observation and feedback cycle  Schedule does not time for teachers to collaboration meetings and that teachers experience feedback received include time for collaborate  Teacher collaboration is through observation and collaboration as part of a teachers to  Teacher collaboration focused on assessing single process of development collaborate is sometimes focused Louisiana Student Standards  Identifies and builds the capacity of teachers to lead  Teacher on student work or and leveled student work and facilitates the collaboration cycle by providing collaboration on Louisiana Student (e.g., classroom assignments, feedback on meetings while intermittently monitoring meetings are Standards or assessment results, student collaboration rarely focused on instructional shifts engagement)

student work or  Attempts to monitor  Collaboration uses analysis of  Teachers demonstrate ownership of collaboration on Louisiana progress of student work and results to process by leading collaboration and by suggesting Student collaboration identify specific teacher modifications or improvements to the collaboration Standards or meetings; but with actions that, if changed, cycle instructional uneven information would most impact student  Engages in a similar collaboration cycle with the school shifts and results achievement leadership team, focused on assessing student work  Rarely attempts to  Attempts to provide  As a result of collaboration, and results, identifying school leader actions that will monitor progress feedback on identifies specific next steps drive student achievement, and provides feedback on of collaboration collaboration but for each teacher and follows implementation or to provide feedback is not up with frequent, actionable  There is clear evidence of increased student feedback on actionable or feedback to ensure achievement as a result of teacher collaboration collaboration connected to improvement in teacher student learning effectiveness LOUISIANA DEPARTMENT OF EDUCATION 1201 North Third Street | Baton Rouge, LA 70802 | 877.453.2721 | www.louisianabelieves.com Louisiana Compass Performance Standards for School Leaders | Development Supported by New Leaders

119 LOUISIANA LEADER Performance Evaluation Rubric

Domain II: School Culture Component a: Facilitates collaboration between teams of teachers  Review school schedule for evidence of professional learning communities and/or collaborative learning structures.  Teacher and teacher leader interviews for evidence of teacher and leader roles in facilitating collaboration, changes in practice and student outcomes that occur as a result of collaboration, etc. Examples of Evidence  Teachers review data regularly and teachers are aware of school and grade targets and progress toward those targets.  Review collaboration outcomes and student performance data following collaboration time.  Conducts observations or co-observations of collaborative meetings.  Conducts observations of feedback conversations.  Assesses student work against Louisiana Student Standards-level exemplars.

120 LOUISIANA LEADER Performance Evaluation Rubric

Domain II: School Culture Component b: Provides opportunities for professional growth and develops a pipeline of teacher leaders Ineffective Effective: Emerging Effective: Proficient Highly Effective  Rarely uses data to  Uses anecdotal data  Uses data gathered through  Uses data gathered through observations, determine what gathered to observations and student student assessments, and teacher self- development activities or determine what assessments to determine assessments to determine what supports will instructional strategies will development what development activities best meet the needs of each individual advance teacher activities or or instructional strategies will teacher to improve overall teacher effectiveness instructional best meet the needs of each effectiveness  Rarely provides strategies will best individual teacher to improve  Improves teacher effectiveness by providing opportunities for advance teacher overall teacher effectiveness opportunities for professional growth and professional growth to effectiveness  Improves teacher effectiveness ongoing support systems; provides improve teacher  Provides infrequent by providing opportunities for opportunities for individuals to pursue effectiveness and/or opportunities for professional growth and on- additional development opportunities inside provides opportunities professional growth going supports; tracks progress or outside of the school; tracks progress to that are misaligned with to improve teacher to determine teacher determine the effectiveness and adjusts the teachers’ needs effectiveness that effectiveness and adjusts development opportunities accordingly  Does not maintain a attempt to align with development opportunities  Develops a pipeline of teacher leaders to pipeline of teacher t h e teachers’ needs accordingly provide additional support to teachers in the leaders or identify  Identifies mid and  Develops a pipeline of teacher school by identifying mid and high- potential teacher leaders high-performing leaders to provide additional performing teachers; developing t leadership teachers and support to teachers in the skills, creating opportunities for them to take attempts to develop school by identifying mid and on additional responsibilities, creating a their leadership skills, high-performing teachers; formal growth trajectory and plan for the but creates minimal developing leadership skills, teacher leaders opportunities for creating opportunities for teacher leaders to them to take on additional support others in the responsibilities school

121 LOUISIANA LEADER Performance Evaluation Rubric

Domain II: School Culture Component b: Provides opportunities for professional growth and develops a pipeline of teacher leaders  Teacher-driven professional development focuses on student learning challenges and progress toward student achievement goals.  Staff develops a broad repertoire of instructional strategies referenced in their lesson plans.  A high percentage of teachers rated effective and stay in the school.  Teacher leaders, master teachers, and members of the leadership team have focused weekly discussions on student learning outcomes to target key instructional needs. Examples of Evidence  Multiple staff members serve as instructional leaders in the school, and they lead effective teacher team meetings focused on student learning data and student work.  Leadership team members conduct frequent observations and provide feedback to staff on instructional practices and handling of student conduct concerns with follow-up to track improvement.  Leadership team members take part in regular walk-throughs to observe for the implementation of the Louisiana Student Standards.

122 LOUISIANA LEADER Performance Evaluation Rubric

Domain II: School Culture Component c: Creates and upholds systems which result in a safe and orderly school environment Ineffective Effective: Emerging Effective: Proficient Highly Effective  Does not maintain a  Confirms that learning  Confirms the learning environment is  Confirms the learning environment is learning environment environment is conducive to learning; implements conducive to learning and safe for all that is conducive to conducive to learning systems to ensure physical and social- students; builds staff capacity to lead learning; does not for most students; emotional safety is maintained for and manage components systems that ensure the physical implements systems students and adults ensure physical and social-emotional safety of students to ensure physical  Develops clear expectations for safety is maintained for all stakeholders  Rarely makes safety is maintained student and adult behaviors based  Develops clear expectations for student expectations for for all students on the school values and beliefs; and adult behaviors based on the school student or adult  Develops some identifies clear positive and negative values and beliefs; identifies and behavior explicit expectations for consequences implements specific age-appropriate  Does not consistently student and adult  Develops systems to ensure every positive and negative consequences implement negative behavior based on adult understands their role in  Develops systems to ensure that every consequences the school values and implementing both positive and adult understands their role in  Does not maintain a beliefs; identifies negative consequences and implementing both positive and negative physically-safe negative consequences are consistently consequences and consequences are environment consequences implemented consistently implemented  Develops systems to  Supervises facilities, equipment  Supervises facilities, equipment monitor consistent management and maintenance; management and maintenance to implementation of confirms the physical environment is enhance learning and confirms the negative safe physical environment is safe consequences  Supervises facilities, equipment,  Confirms the physical management and maintenance; environment is safe confirms the physical environment is safe

123 LOUISIANA LEADER Performance Evaluation Rubric

Domain II: School Culture Component c: Creates and upholds systems which result in a safe and orderly school environment  Routines and procedures are in place, discussed, and implemented.  School building is clean and safe-all basic facilities are in working order.  Physical plant fosters major academic priorities/initiatives.  Values and behaviors are referenced in daily school structures.  A system of positive and negative behavior expectations are consistent (with age appropriate Examples of Evidence differentiation) across classrooms, grades and content areas.  Written values and beliefs reflect high expectations for all students.  School-wide code of conduct aligned with district and school priorities is in place.  Code of conduct is consistently implemented across all classrooms.  Support staff (e.g., ELL, literacy and math teachers, and gifted and talented instructors) are strategically utilized to support the achievement of school goals.

124 LOUISIANA LEADER Performance Evaluation Rubric

Domain III Instruction a. Observes teachers and  Research has shown that there is a direct correlation between a strong instructional program and an provides feedback on increase in academic gains. It is critical that school leaders support effective instruction to increase instruction regularly student achievement. b. Ensures teachers set  Louisiana has adopted the Louisiana Student Standards, thus, leaders must ensure all instruction is clear, measurable grounded in and guided by the Louisiana Student Standards. To best support instruction, leaders must objectives aligned to the Louisiana Student ensure teachers have the tools to set clear objectives aligned to the Louisiana Student Standards. They Standards must implement a curricular scope and sequence that fosters rigorous instruction, and they must c. Ensures teachers use ensure that teachers have supporting curricular materials that will allow them to implement the assessments reflective curriculum with fidelity. of the Louisiana Student  Leaders must observe teachers to provide on-going actionable clear and transparent feedback on Standards rigor instruction; these observations will become a part of both formative and summative assessments of teacher effectiveness. Teacher observations and conferences will ensure that all instruction is focused on the development and implementation of goals and objectives aligned with the Louisiana Student Standards.  School leaders must also facilitate and support staff use of data to identify and prioritize students’ needs in relation to the Louisiana Student Standards. Leaders will ensure that all assessments are Louisiana Student Standards aligned and will hold teachers accountable for on-going analysis of student data to provide rigor and differentiation for all students.

125 LOUISIANA LEADER Performance Evaluation Rubric

Domain III: Instruction Component a: Observes teachers and provides feedback on instruction regularly Ineffective Effective: Emerging Effective: Proficient Highly Effective Does not complete Completes minimum Engages in continuous conversations with In addition to the characteristics of minimum expectations. expectations. teachers about student results based on “Proficient,” ensures systems and  Rarely uses the  Using the Compass the Louisiana Student Standards and the structures are in place to support Compass Teacher Teacher Rubric, teacher’s actions will advance student continuous teacher improvement or Rubric completes minimum learning even further, or successfully successfully manages through staff. expected manages through staff.  Ensures that the observation and  Rarely completes observations  Using the Compass Teacher Rubric, feedback cycle is integrated with formal observations  Ensures observers regularly observes instruction and teacher collaboration routines  Rarely provides rate observations gathers evidence of student  Teachers take ownership of and lead feedback to using the Compass achievement and teacher the feedback process by seeking teachers Teacher Rubric performance feedback from evaluators and peers  Uses evidence gathered through  Rarely completes  After each required  Collaborates with other teacher observation, shares observations and walk-throughs to evaluators in the building to ensure evaluations and/or ratings and notes deliver specific, actionable feedback to consistent use of the Compass Teacher has unclear with teacher, teachers; identifying concrete Rubric and to ensure evaluators are evaluation process including suggestions improvements to be made based on aligned in their feedback to teachers in place for improvement the rubric  There is clear evidence of increased  Ensures that new  Follows up on feedback (e.g., by student achievement as a result of the teachers receive observing teacher again, collecting observation and feedback process additional formative student outcomes data, and/or observations following up on next steps within a predetermined time) to determine if prioritized teacher actions and student outcomes are improving LOUISIANA DEPARTMENT OF EDUCATION 1201 North Third Street | Baton Rouge, LA 70802 | 877.453.2721 | www.louisianabelieves.com Louisiana Compass Performance Standards for School Leaders | Development Supported by New Leaders

126 LOUISIANA LEADER Performance Evaluation Rubric

Domain III: Instruction Component a: Observes teachers and provides feedback on instruction regularly  Interviews with teachers who are able to articulate their strengths and areas for growth, the specific steps they are taking to improve, and the impact those steps will have on student outcomes.  Review the number of observations and quality of feedback in the Compass Information System.  Review observation feedback and compare to student outcome data.  Conducts co-observations of teacher practice with the evaluator through frequent observations and/or walk-throughs. Examples of Evidence  Conducts observation of evaluator feedback to the teacher. Evaluator is providing frequent, actionable feedback to teachers; identifying specific improvements that can be made on the rubric. Evaluator follows-up on feedback.  Reviews the tools the school uses to manage the observation schedule- (e.g., online trackers, shared calendars, etc.).  Observation data is easily and regularly shared by and between evaluators.  Conducts observation of collaboration meetings.  Reviews collaboration meeting agendas, in conjunction with observation and walk-through data.

127 LOUISIANA LEADER Performance Evaluation Rubric

Domain III: Instruction Component b: Ensures teachers set clear, measurable objectives aligned to the Louisiana Student Standards Ineffective Effective: Emerging Effective: Proficient Highly Effective  Sets non-rigorous  Sets annual student  Sets annual student learning  Sets annual student learning targets and annual student learning targets that aim targets and ensures teachers set builds teacher capacity to set and learning targets for the academic growth daily objectives that will support assess daily, weekly, and unit objectives  Rarely ensures teachers of students academic growth of students to support significant academic growth are using a curriculum  Supports teachers’ choice and that align with school level of students and align with school level scope and sequence or around strong curriculum goals goals assessments that are materials; ensures  Develops teacher’s skill set to  Develops teacher’s skill set to choose Louisiana Student teachers in core content choose strong curriculum strong curriculum materials; provides Standards aligned areas are using a materials and ensures all scaffold- developments as needed and curriculum scope and teachers are using a curriculum ensures all teachers are using a  Rarely assesses the sequence and scope and sequence and curriculum scope and sequence and implementation of assessments that are assessments that are Louisiana assessments that are Louisiana Student Louisiana Student Louisiana Student Student Standards aligned Standards aligned Standards Standards aligned  Facilitates effective  Builds teacher capacity to effectively  Rarely ensures  Irregularly assesses the implementation of Louisiana implement Louisiana Student Standards instructional practices implementation of Student Standards by regularly by regularly assessing instructional that support the Louisiana Student assessing instructional practices practices, student work; and student learning of all students Standards by reviewing and student outcomes outcomes student outcomes  Ensures teachers modify and  Ensures teachers modify and  Ensures core content differentiate instructional differentiate instructional practices to teachers make minor practices to support the learning support the learning of all students, modifications to their of all students, based on student based on student learning data instructional practices to learning data support the learning of all

128 LOUISIANA LEADER Performance Evaluation Rubric

students

Domain III: Instruction Component b: Ensures teachers set clear, measurable objectives aligned to the Louisiana Student Standards  Systems ensure that lesson and unit plans align to the scope and sequence and prepare students to be on a college and career readiness track.  Lesson plans and curriculum materials produce explicit evidence of curriculum coordination and alignment to Louisiana Student Standards. Examples of Evidence  Staff have a broad repertoire of instructional strategies that they reference in their lesson plans.  Throughout the school, classroom activities are designed to engage students in cognitively challenging work that is aligned to the standards.  Consistent practices are observable across multiple classrooms.  Rigorous course content is accessible to all students.

129 LOUISIANA LEADER Performance Evaluation Rubric

Domain III: Instruction Component c: Ensures teachers use assessments reflective of Louisiana Student Standards rigor Ineffective Effective: Emerging Effective: Proficient Highly Effective Rarely selects assessments Selects assessments Supports the selection of Supports and develops staff, ability to or curricular materials aligned to the Louisiana assessments and curricular select assessments and curricular aligned to the Louisiana Student Standards and materials aligned to the materials aligned to the Louisiana Student Standards; does analyzes student Louisiana Student Student Standards and builds staff not analyze student performance on Standards and analyzes capacity to analyze student performance assessments to identify student performance on performance on assessments to; areas for instructional assessments to: identify identify student learning gaps, improvement student learning gaps, determine interventions, and areas for determine interventions, instructional improvement and areas for instructional improvement  Continuous data review process is in place to confirm that students learned taught material.  Assessments reflect alignment with Louisiana Student Standards.  Multiple analyses of student performance data are examined to support informed decision making. Examples of Evidence  Differentiated classroom activities based on students’ reading or achievement levels are present in every classroom.  Disaggregated student data informs instruction.  Students receive rapid, data-driven interventions matched to current needs, and intervention assignments and schedules are frequently updated to reflect student needs and progress.

130 APPENDIX H: Accounting Procedures

131

COMMUNITY SCHOOL FOR APPRENTICESHIP LEARNING, INC.

Accounting Policies and Procedures Manual

Table of Contents

Introduction 2 Division of Duties 3 Cash Receipts Procedures 5 Cash Disbursements Procedures 6 Reconciliations 7 Petty Cash Fund 9 Purchases 10 Capitalization Policy 12 Fixed Asset Management 14 Payroll 15 Travel 16 Financial Reporting 20 Grant Compliance 20 Business Policy Statements 21 Annual Meeting Checklist 22 Salary Schedule 23 Addendum 28 LAVCA Business Policies A-1

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Introduction

This manual has been prepared to document the internal accounting procedures for CSAL, Inc. Its purpose is to ensure that assets are safeguarded, that financial statements are in conformity with generally accepted accounting principles, and that finances are managed with responsible stewardship.

CSAL, Inc. will follow accounting policies and procedures that comply with generally accepted accounting principals (GAAP). All personnel with a role in the management of CSAL, Inc. Business operations are expected to uphold the policies in this manual. It is the intention of CSAL, Inc. that this accounting manual serve as our commitment to proper, accurate financial management and reporting.

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Internal Control Procedures

The following is a list of personnel who have responsibilities within the accounting department: Board of Directors: 1. Reviews and approves all financial reports. 2. Reviews and approves annual budget. 3. Approves annual salaries, salary increases and/or bonuses. 4. Creates and/or approves policy as needed/recommended 5. Reviews and approves all contracts for goods and services that will exceed $10,000 over the year.

The Levy Co. (External contract CPA firm) – Mrs. Stefanie Fender 1. Processes all receipts and disbursements in QB using proper chart of account and accurate coding provided by school personnel (Business Manager). 2. Processes the payroll, including payroll tax returns. 3. Submits requests for bank transfers. 4. Maintains and reconciles the general ledger monthly. 5. Assist with the preparation of all financial reports, as needed. 6. Manages the petty cash fund. 7. Reconciles the bank accounts. 8. Reconciles the statement of credit card deposits and service charges. 9. Receives unopened bank statements.

Chief Executive Officer: - Mr. Dujan Johnson 1. Reviews all vouchers and invoices for those checks which require his signature. 2. Approves all vouchers, invoices and checks. 3. With the Business Manager, and input from the Board of Directors and Program Directors, develops the annual budget. 4. Reviews and approves all financial reports. 5. Recommends employee annual salary increases. 6. Reviews and approves list of pending check disbursements. 7. Authorizes all bank transfers. 8. Approves all reimbursements.

Business Manager/Financial Officer - Mrs. Jonvia “Tricie” Metevia 1. Reviews the payroll summary for the correct payee, hours worked and check amount. 2. With the CEO, and input from the Board of Directors and Program Directors,

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develops the annual budget. 3. Prepares financial reports 4. Reviews payable vouchers/invoices prepared by AP Clerk for accuracy, to be approved by CEO 5. Reviews the payroll summary for the correct payee, hours worked and check amount, before pay submission. 6. Reconciles internal bank deposits with receipts 7. Make bank deposits 8. Reconciles the statement of credit card deposits and service charges. 9. Reviews the general ledger monthly, following the external accountant’s entries for accuracy, making immediate corrections, as necessary. 9. Prepares grant documentation to receive reimbursement from federal sources 10. Files and retains necessary financial documentation. 11. Prepares/submits requested documents for external audit as requested.

Accounts Payable Personnel – Ms. Yolanda Williams 1. Prepares payable vouchers/invoices, inclusive of chart of account coding, to be approved by CEO. 2. Submits benefit deductions to The Levy Co for payroll deductions. 3. Reconciles insurance bills with payroll deductions monthly. 4. Requests payment for incoming invoices/bills 5. Mails all vendor payments 6. Files and retains necessary financial documentation

Administrative Assistant/Receptionist: 1. Receives and opens all incoming mail, except the bank statements. 2. Date stamp all mail – logging in check. 3. Mail all sealed checks for payments. 4. Accepts cash/money orders/checks for school supplies, uniforms and activities. 5. Writes receipts for all money received. 6. Provide weekly internal bank deposit to Business Office.

School Principals: 1. Develops first draft of department budgets and works with the Business Manager and CEO and Board of Directors to finalize. 2. Accountability to approved departmental budgets in purchasing decisions and in preparing check request vouchers. 3. Accepts cash/money orders/checks for school supplies, uniforms and activities.

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Cash Receipts Procedures

The Administrative Assistant receives all incoming mail. All checks received by the Administrative Assistant should be recorded on a cash receipts log with supporting documentation date stamped. The Administrative Assistant then forwards all invoices and checks to the Business Office. The Administrative Assistant receives school related funds such as supply, uniform and activity money. A dated receipt is given to the individual presenting the funds and a carbon copy is kept with the Administrative Assistant. All funds received during the week (Monday – Thursday) are forwarded to the business office with an internal deposit slip and accompanying receipts indicating what area or code should be identified. All funds at the school are kept in a locked drawer with only the Administrative Assistant and Principals having access. When the deposits are forwarded to the business office the Office Manager reviews and documents to which department the funds are attributed to. A copy is forwarded to The Levy Co. and the Business Manager. The Office Manager prepares a bank deposit to be entered every Friday afternoon. A deposit that is not forwarded to the bank is kept in a lock box in the Business Office. In the event the Office Manager can not make the deposit, the CEO or Business Manager can make the deposit.

Funds Received by Wire Transfer: The CEO can request a wire transfer of funds This request will be prepared by the Business Manager and should be signed by the CEO. Next, The Levy Co and the Business Manager will monitor the transfer of funds and maintain the appropriate records of this transaction. As soon as the funds are credited to the checking account, the bank should send a credit memo to the Levy Co. who forwards to the Business Manager. Both Levy Co. and the Business Manager should reconcile these credit memos to the total cash received at the end of the month. In the absence of the CEO, the Treasurer of the Board of Directors, should authorize wire transfers and/or sign checks.

Inter-Fund Transfers: All funds received should be deposited into the appropriate school checking account. At times it will be necessary to transfer funds from the savings account into the checking account and vice versa. In order to transfer funds from the savings into the checking account, the following procedures should be followed: The Business Manager should monitor the balance in the checking account, and determine if there are adequate funds to pay the daily expenses. The Business Manager should prepare a transfer memo for signature by the CEO to transfer the necessary amounts from the savings account to the checking account. These transfers will occur concurrently with the associated disbursements.

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Cash Disbursements Procedures

1. Incoming invoices will be sent directly to the business office and delivered to the responsible staff person to prepare a check request voucher prior to disbursement dates. 2. The staff person responsible for ordering the product or service will check the validity of the invoice against proposals/bids, etc. and work accomplished/delivered and prepare a check request voucher prior to disbursement dates. 3. Twice monthly on the 15th and 30th days (or the next business day if the date falls on a weekend or holiday), cash disbursements should be prepared by the Business Manager for signature by authorized CSAL, Inc. officials for expenses, debts and liabilities. 4. The Business Manager submits the disbursement list to The Levy Co. who is responsible for the preparation of disbursements. All disbursements are to be made by check. 5. After inputting all the check requests, the business manager or office manager will prepare a master list of all checks to be paid for approval by the CEO. If there are any questions or concerns about the amounts, the Business Manager should provide necessary information prior to running any disbursements. If there are any items removed from the batch, the totals on the payment summary form should be corrected, initialed and dated by the CEO. 6. Once the amount to be disbursed has been received by the CPA firm, Levy Co. should print the checks from the computer system. Checks are picked up from The Levy Co by the CEO, business or office manager. 7. While the CEO and/or Treasurer signs each check, he/she should double check the check request voucher. Any checks made to pay invoices in excess of $10,000 must be signed by the CEO and authorized for payment in writing by the Board of Directors. 8. All checks will be mailed as soon as this process is completed. 9. Supporting documentation, invoices and matching check stub should be filed. 10. The Business Manager will utilize the paid invoice files to respond to any discrepancies which arise with vendors or other payees.

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Reconciliations Cash Flow: CSAL, INC. is to maintain a minimum of ten percent (10%) of the operating budget between its operating and savings bank accounts at all times. In the event that balances fall below that amount the CEO and Treasurer should be notified immediately.

Bank Reconciliations: 1. Bank statements are to be received unopened by the The Levy Co. The receiving party should review the contents for inconsistent check numbers, signatures, cash balances and payees and endorsements at a minimum. After this cursory review is conducted, the official should initial and date the bottom, right hand corner of the first page of each bank statement reviewed. The reviewed bank statement should then be forwarded to the Business Manager (an individual without check signing rights) to reconcile in-house and file statements. 2. The person charged with this responsibility should reconcile each account promptly upon receipt of the bank statements. All accounts will be reconciled no later than 7 days after receipt of the monthly bank statements. In the event it is not possible to reconcile the bank statements in this period of time, the CEO should be notified. 3. When reconciling the bank accounts, the following items should be included in the procedures: a. A comparison of dates and amounts of daily deposits as shown on the bank statements with the cash receipts journal. b. A comparison of inter-organization bank transfers to be certain that both sides of the transactions have been recorded on the books. c. An investigation of items rejected by the bank, i.e., returned checks or deposits. d. A comparison of wire transfers dates received with dates sent. e. A comparison of canceled checks with the disbursement journal as to check number, payee and amount. f. An accounting for the sequence of checks both from month to month and within a month. g. An examination of canceled checks for authorized signatures, irregular

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endorsements, and alterations. h. A review and proper mutilation of void check. i. Investigate and write off checks which have been outstanding for more than six months. 4. The Levy Co. upon receipt of the completed bank reconciliations, prepares any general ledger adjustments. 5. Copies of the completed bank reconciliations will be forwarded to the Business Manager for his/her review upon request.

Reconciliations of Other General Ledger Accounts: 1. Each month the Business Manager and CEO should review the ending balance shown on balance sheet accounts such as the cash accounts, accounts receivable, accounts payable and deferred revenue. 2. Assets - These accounts will include cash, petty cash, prepaids, property, equipment and fixtures, security deposits, and intangible assets. a. Cash - The balances in cash accounts should agree with the balances shown on the bank reconciliations for each month. b. Petty Cash - The balance in this account should always equal the maximum amount of all petty cash funds. The current amount equals $100.00. c. Prepaids - The amounts in these accounts should equal advance payments paid to vendors at the end of the accounting period. d. Property, Equipment & Fixtures - The amounts in this account should equal the totals generated from the audited depreciation schedules. When additional purchases are made during the year, the balances in the accounts may be updated accordingly. e. Security Deposits - The balance in this account should equal amounts paid in escrow to landlords and lessors and should not change frequently, but should be updated as applicable. 3. Liabilities - These accounts are described as accounts payable, payroll tax liabilities, loans and mortgages payable, and amounts due to others. a. Accounts Payable - The balance in this account should equal amounts owed to vendors at the end of the accounting period and the aging report. b. Payroll Tax Liabilities - The amounts in these accounts should equal amounts withheld from employee paychecks as well as the employers portion of the

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expense for the period, that has not been remitted to the government authorities. c. Due to Others - If there are any amounts owed to others at the end of the period they should be recorded and the correct balance maintained in the general ledger accounts. 4. Income/Expenses - These accounts are described as income from membership, contributions, publications, and other expense line items such as salaries, consulting fees, etc. a. Income - The amounts charged to the various cash accounts should be reconciled with funding requests, funders reports, draw down schedules, etc. b. Gross Salary Accounts - The balances in the gross salary accounts should be added together and reconciled with the amounts reported on quarterly payroll returns. c. Consulting - The amounts charged should be reconciled to the contracts.

Petty Cash Fund 1. The petty cash fund should never exceed $100.00. 2. The Business Manager is the custodian of the petty cash fund. 3. A single disbursement from petty cash shall never exceed $25.00. 4. The petty cash fund shall be operated on an impress basis. This means that when it is time to replenish the petty cash fund, the Business Manager shall total out the expenses made and identify those expenses by general ledger account number. When the check request is submitted for payment it should indicate the total amount needed to bring the fund back up to $100.00. Also, the check request should breakdown the various expense accounts being charged and the amount charged to each. 5. When a request for petty cash reimbursement is made to the Business Manager, the item will be listed on the Petty Cash Fund Reconciliation Sheet. A description of the item charged should be recorded together with the amount. A vendor receipt must be received by the Business Manager for the amount of the request in order for the request to be approved. 6. The recipient of the petty cash funds must sign the sheet to indicate receipt of the funds. The paid receipt should be attached to the sheet. All paid information should remain in the locked petty cash box until it is time to replenish the fund. At that time, the Petty Cash Fund Reconciliation Sheet and associated receipts are attached to the check request voucher. 7. The petty cash box is to be locked at all times when the Business Manager is not

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disbursing or replenishing the fund. The locked petty cash box is to be kept in the locked file cabinets within the finance office. 8. At least once annually, the CEO should conduct a surprise review of the fund. When this is done, he/she should count, while the Business Manager is in attendance, the total monies on hand and the total amount of receipts in the petty cash box. The two amounts should equal exactly $100.00. Any discrepancies should be discussed and resolved immediately. 9. It is a policy of CSAL, INC. not to cash checks of any kind through the petty cash fund. 10. The CSAL, INC. postage meter is not to be used for personal mailings under any circumstances.

Purchases

Any procurement of goods and services shall be made by the designated personnel, in the best interest of the school, upon considering the totality of the circumstances surrounding the procurement, which may include but not be limited to price, quality, availability, timelines, reputation and prior deals.

CSAL, Inc. should not purchase any goods or services from any member of the governing board, an immediate family member of any member of the governing board not from any entity in which any member of the governing board or an immediate family member of a governing board member may benefit from such a procurement, unless authorized by the governing board after a full disclosure of the potential benefits and after the consideration set forth in the paragraph above.

CSAL, Inc. understands that the policy cited above applies to purchases made using non-federal and federal funds, as well as following the federal procurement requirements

If either school is looking to purchase an asset, they will visit the state property control facility. Only the Executive Director is allowed to purchase items from State Surplus. If property surplus does not have what the school need outside vendors will be used. Based on the pricing of the item bids may be solicited. In the case of bid purchasing, any bid over $5,000.00 will be submitted to the Board of Directors for approval. To Prompt a Purchase: 1. When the normal cash disbursement procedure of invoice, etc., is not appropriate, (i.e., postage, petty cash, etc.) a check request should be

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completed and forwarded with any order form or other documentation to the business office for approval. If the check is made out to the CEO, that individual cannot approve the check request voucher. 2. Approved check requests should be sent to the Business Manager for payment. 3. In the absence of backup materials, receipts for the purchase must be provided to the Business Manager for attachment to the check request within two weeks from the check date. Credit Card Purchases: 1. The CEO, School Principals and Office Managers carry corporate credit cards in his or her name. The purchase of airline tickets and other authorized business expenditures may be made by other employees or board members using the corporate credit card. In every case of credit card usage, the individual charging an CSAL, INC. account will be held personally responsible in the event that the charge is deemed personal or unauthorized. 2. Authorized uses of the credit card include: a. Airline or rail tickets (at coach class or lower rates) for properly authorized business trips. CSAL, Inc’s designated travel agency will require that employees supply the travel agency with an account code in order to charge to the CSAL, Inc. American Express.The account code will help reconcile the costs of travel with the proper CSAL, Inc. program to be charged. The travel agency will provide CSAL, Inc. a monthly report of all travel charged to the American Express. b. Lodging and meal charges that do not exceed the authorized reimbursement rate for persons traveling on official CSAL, Inc. business . c. Car rental charges (for mid-size or smaller vehicles) for properly authorized business trips d. Properly authorized expenditures for which a credit card is the only allowed method of payment (such as monthly internet access) e. Business telephone calls 3. Receipts should be compiled and submitted with an expense report on a weekly basis. 4. Unauthorized use of the credit card includes: a. Personal or non-business expenditures of any kind. b. Expenditures which have not been properly authorized. c. Meals, entertainment, gifts or other expenditures which are prohibited by:

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1. CSAL, Inc. budget and/or policies 2. Federal, state, or local laws or regulations 3. Grant conditions or policies of the entities from which CSAL, Inc. receives funds.

Proper Documentation for all Purchases, including CSAL, Inc. Credit Card Purchases: Every instance of credit card or other purchase use must be documented with travel authorizations, receipts, individuals paid for, nature of business, etc. before the expense will be considered authorized and will be approved for reimbursement. See details below. A. Lodging - Provide an itemized receipt from the hotel detailing every charge and the name of the person(s) for whom lodging was provided. B. Meals/Entertainment - Provide a receipt showing separately the cost for food/beverage and gratuities and the specific business purpose which was furthered by the expenditure. C. Other Expenditures - A receipt from the vendor detailing every individual good or service purchased (including class of service for commercial transportation) accompanied by an explanation of the specific business purpose which was furthered by each expenditure. The Business Manager will double check all reimbursement requests against receipts provided and run a calculator tape which will be attached to the reimbursement form.

Contracts

Contract Definition

Under this policy, a contract is an agreement between CSAL, Inc. and another party that is intended to have a binding obligation and/or legal effect. Contracts contain the terms and conditions under which goods, services, or other considerations of value are furnished by either party. Effective contracts provide a common understanding and the essential terms and mutual obligations defined within the agreement that exist between the parties. In addition to formal documents commonly understood to be contracts, documents such as purchase orders, service agreements, leases, and letters or memoranda of agreement, understanding, and intent are contracts if there is a K-12 interest at stake and something of value is exchanged.

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Applicability of the Policy This policy applies to all agreements between CAL, Inc. and any other party, with the following general exceptions:

• Employee contracts

• Contracts involving State grants and financing.

• Service Learning Agreements with Community Partners or schools or other Volunteer Activities are not required but they are encouraged particularly when liability issues could arise through the agreement. If a contract is written for these purposes, it will fall under the provisions of this Policy.

• The Student Handbook. Purchase of goods: Finished (or "off the shelf") goods that are commonly purchased by cash or credit card valued under $10,000 do not generally need a contract.

Regardless of the cost of the service provided, where the service is provided, or whether or not a contract is executed, members of the CSAL, Inc. Board of Directors, faculty or staff may not pay for services out of their personal accounts and then seek reimbursement from the Organization for these expenses. Rather, all payments for services must be made directly from CSAL, Inc. to the vendor and/or individual(s) providing the services.

Contract Approval and Signatory Authority Signing authority of contracts at CSAL, Inc. is delegated by the Board of Directors to the CEO of the Organization. Board members must still exercise reasonable oversight and maintain ultimate responsibility for the contracts, and they should limit or revoke the delegated authority whenever appropriate. Spending limits or payment approval for periodic payments specified within a contract can be delegated with significant variation depending on the nature of the contract.

Contracts over $10,000 must be approved by the President, the Vice President of Finance and Administration, or the Vice President for Academic Affairs and Dean of Faculty. In addition to these approvals, facilities and technology projects over $1,000,000 must also be approved by the Board of Trustees and all new banking relationships must also be approved by the Trustee Finance Committee.

No person may enter into binding contract negotiations without permission from an Authorized Signatory who is also their Division Head, or their Department Manager or Chair. Those signing without this authority may incur personal liability, and/or may be subject to discipline by the Board, including termination.

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Legal Counsel Review If a contract/agreement includes provisions that pose a substantial risk to CSAL, Inc. or new, non-standardized clauses which the representative is not familiar and/or comfortable with, the President and Treasurer of the Board should be contacted. They will determine whether legal counsel should be consulted to ensure the contract/agreement protects the Organization and is consistent with all applicable laws. Legal counsel review should only be requested by the Board of Directors following recommendation and discussion.

Capitalization

1. This accounting policy establishes the minimum cost (capitalization amount) that shall be used to determine the capital assets that are to be recorded in CSAL, Inc.’s annual financial statements (or books).

2. A "material or supply" is generally considered to be tangible property that is used or consumed in the business within twelve months of acquisition, is not inventory, or has a unit cost of less than $200. Materials and supplies meeting this definition may be expensed.

3. All Capital Assets are recorded at historical cost as of the date acquired. Tangible assets costing below the aforementioned threshold amount are recorded as an expense in CSAL, Inc.’s annual financial statements.

4. Routine maintenance that CSAL, Inc. reasonably expects to make more than once to a unit of property, including buildings, over a 10-year period is not a capital asset and will be expensed.

Recordkeeping - Invoices substantiating the acquisition cost of each unit of property shall be retained for a minimum of five years. For all major expenditures three bids must be obtained before a purchasing decision is made. If the annual amount will exceed $5,000, a bidding process and review will be conducted. All bids, including phone quotes, must be recorded and kept on file.

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CSAL, Inc. Capitalization Policy & Procedures Threshold Levels Capitalization Useful Asset Type Threshold Life

Land $150,000.00 N/A

Land Improvements 150,000.00 10 yrs

Buildings 150,000.00 50 yrs

Building Improvements 150,000.00 10 yrs

Construction in Progress 150,000.00 N/A

Machinery and Equipment 5,000.00 8 yrs

Furniture, Fixtures and Office Equipment 5,000.00 8 yrs

Computer Equipment 5,000.00 3 yrs

Consultants: Contracts with consultants will include rate and schedule of pay, deliverables, time frame, and other information such as work plan, etc. Justification for payment should be submitted to file. For example, if CSAL, INC. hired a writer to create a publication, a copy of the final version should be included in the file.

Contracts: Contracts for purchasing products or services, similar to a purchase order, should be created and maintained for the file whenever appropriate. All contracts to exceed $5,000 over the course of the year should be approved by the CEO. Rev. 7/1/2018 Page 15

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Fixed Asset Management

1. A permanent property log or database is to be maintained by the Business Manager for all fixed assets purchased by CSAL, INC.. 2. The log should contain the following information: a. date of purchase b. description of item purchased c. received by donation or purchased d. cost or fair market value on the date receipt e. donor or funding source, if applicable f. funding source restrictions on use or disposition g. identification/serial number (if appropriate) h. depreciation period i. vendor name and address j. warranty period k. inventory tag number (all fixed assets should be tagged with a unique identifying number) l. number of the CSAL, INC. check used to pay for the equipment 3. Every two (2) years, a physical inspection and inventory should be taken of all CSAL, Inc.fixed assets and reconciled to the general ledger balances. Adjustments for dispositions should be made. 4. The Business Manager should be informed, of any material changes in the status of property and equipment. This should include changes in location, sale of, scrapping of and/or obsolescence of items and any purchase or sale of real estate. 5. All capital items which have a cost greater than $250.00 will be capitalized and depreciated.

Payroll Personnel: 1. The Office Manager is charged with the responsibility of maintaining personnel files on staff persons and reporting to the Business Manager.

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2. Each personnel file should contain the following information, at a minimum. a. Employment application or resume b. A record of background investigation c. date of employment d. position, pay rates and changes therein e. authorization of payroll deductions f. earnings records for non-active employees g. W-4 Form, withholding authorization h. I-9 Immigration Form i. termination data, when applicable 3. All personnel records are to be kept locked in a locking file cabinet in the HR Manager’s office. Access to these files other than by the Business Manager, CEO, or the auditor should be requested in writing to the CEO.

Payroll Preparation and Timekeeping: 1. Timesheets are to be prepared by all hourly staff persons and submitted semi-monthly for the 15th and 30th of each month. Time should be input on a daily basis and, if in writing, completed in ink. Correction fluid should never be used in preparing timesheets. If an error needs to be corrected, a line should be drawn through the item and the corrected information recorded, and initialed by the person who made the correction. 2. Timesheets are to include specific time spent on each grant/project. 3. Timesheets are to be signed by the staff person and his/her supervisor. 4. All approved timesheets should be submitted to the Admin. Asst., who will verify the hours worked against his/her record. 5. The Admin. Asst./AP Clerk should then process the time and report the information to The Levy Co. The information reported should include: a. hours worked, by cost center b. changes in pay rates or employment status c. vacation, sick or personal hours used and earned 6. The Business Manager should review the payroll summary page of the payroll service report for inappropriate payees or unusual hours.

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7. Paychecks should be distributed by the Business Manager on the designated day and hour, one week after the end of the pay period according to a prearranged schedule distributed by the Business Manager. In the event that a paycheck is picked up by a designated person other than the staff person, a memo should be received in writing from the staff person and proper identification should be requested from the party picking up the pay check. 8. As an employee benefit, CSAL, Inc. offers direct deposit through the employee’s own financial institution. Paychecks are deposited in the employee’s account on the designated payroll date.

Travel General:

Travel Authorization: All non-routine travel must be authorized and approved in writing by the head of the department, board, or commission from whose funds the traveler is paid. All travel expense and reporting will follow travel per diem guidelines for meals and incidentals as assigned by the General Services Administration (GSA.gov), when in doubt.

Routine Lodging Overage Allowances: (Receipt required) Department Head or his/her designee has the authority to approve actual cost for routine lodging provisions on a case by case basis.

Single Day Travel: Meals are eligible for reimbursements on single day travel, if travel is for a work related conference/event or more than 5 hours away. This means that when an authorized traveler of the State is in travel status where no overnight stay is required, meals are eligible for reimbursement if prior authorization has been given. The Department Head will be allowed to authorize Single Day meal reimbursements on a case-by-case basis or by type(s) of single day travel when it is determined to be in the best interest of the department. In those cases, the department must keep the approvals in the travel file. The maximum allowance for meal reimbursement for single day travel will be $55.00, regardless of the travel location.

Travel with Overnight Stay: Travelers may be reimbursed for meals according to the followingschedule (minimum of 12hours in travel status). Breakfast: When travel begins at/or before 6 a.m. on the first day of travel or extends at or beyond 9 a.m. on the last day of travel, and for any intervening days. Lunch: When travel begins at/or before 10 a.m. on the first day of travel or extends at or beyond 2 p.m on the last day of travel, and for any intervening days. Dinner: When travel begins at/or before 4p.m. on the first day of travel or extends at or beyond 8 p.m. on the last day of travel, and for any intervening days.

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Airfare: CSAL, Inc. strongly encourages use of lowest logical airfares. We support purchasing the “best value” ticket. All out of town arranged travel will be confirmed by the Operation/Business Manager to ensure the lowest logical rates based on personal needs.

Remember, “The policy regarding airfare penalties is that CSAL, Inc. will pay for the airfare and/or penalty incurred for a change or cancellation if required by CSAL, Inc. or other unavoidable situations approved by the agency’s department head. Justification for the change or cancellation by the traveler’s department head is required on the travel voucher.”

Mileage: Reimbursement from official domicile to area of travel based on most direct route. Mileage shall be reimbursable on the basis of $0.55 per the following:

Rental Cars ( Receipt Required) An employee should rent a car when the school related travel will exceed 150 miles in 1 day or 200 miles in 2 days. Rental of vehicles for School business should be arranged by the employee using their personal credit card. The School cannot and will not rent a car directly for employee. Before an employee rents a car, it is their responsibility to determine whether the credit card provides auto insurance or whether their primary auto insurance carrier provides rental insurance coverage in the event of an accident. A compact or economy size is usually the least expensive option for a rental car and should be used whenever possible.

Employee will expense rental car charges through regular expense reporting procedures. The cost of gasoline is reimbursed for a rental car if employee selects the self fill option. The School will not reimburse for pre-paid gasoline or for any fuel after the car has been returned to rental agency. The School will not reimburse for miscellaneous charges, such as extra clean-up fees, repairs for damage done to the car, etc.

Gasoline (Receipt Required) Reimbursements require an original receipt for regular unleaded gasoline, or diesel when applicable. This applies for rental vehicles, as mid-grade, super, plus or premium gasoline is typically not necessary.

Taxi: (Shuttles, Airport limousines, etc.) The cost of public ground transportation such as buses, subways, airport shuttle/limousines, and taxis are reimbursable when the expenses are incurred as part Rev. 7/1/2018 Page 19

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of approved state travel. Airport Shuttle/limousines and taxi reimbursements, including tip, requires a receipt to account for total daily amount claimed. A driver’s tip for shuttles/limousines and taxis may be given and must not exceed 15% of total charge. Amount of tip must be included on receipt received from driver/company.

Parking: Airport parking is reimbursable at cost if related to a work-related event.

Luggage: (Receipt Required) A Department Head or his designee may approve reimbursement to a traveler for airline charges for first checked bag for a business trip of 5 days or less and for a second checked bag for a 6 – 10 day business trip and/or any additional baggage which is business related and required by the department.

Financial Reporting Monthly Reports: The Business Manager should prepare a set of monthly financial reports for distribution to the CEO, and the Budget and Finance Committee. The reports should include: a balance sheet and a statement of income and expenses that will be submitted to the full board for their review and acceptance at the following board meeting.

Year-End Report/Audit: At Business year-end, and in time for the summer retreat of the Board of Directors, a year end report should be prepared summarizing the total income and expense activity for the year. An annual budget for the upcoming year should be prepared as of June 30 and should be attached to the income and expense report. This report will be initially reviewed by the CEO, prior to Board approval and distribution at the annual meeting.

The independent auditing process will begin on or before August 15. This audit will be conducted by an outside independent audit with a timely submission to both the Board of Directors of CSAL, Inc. and the State of Louisiana Legislative Office.

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Grant Compliance

1. When a new grant is received or renewed, a copy of the executed grant must be forwarded to the Business Manager. 2. The Business Manager should set up a permanent file for the grant and maintain the contract along with any other financial correspondence regarding the grant. 3. It is the responsibility of the Business Manager to review the grant contract and extract any Business items which must be complied with by CSAL, Inc.. Typically, for government grants, reference will be made to various publications put out by the Office of Management and Budget (OMB) to which CSAL, Inc. is responsible for adhering.

Governmental Generally Accepted Accounting Principles: 4. It is a policy of CSAL, Inc. to adhere to any restrictions imposed by its funders, (federal, State and local). Therefore, CSAL, Inc. employees are expected to bring to the attention of management, any instances of non-compliance. 5. CSAL, Inc. will never request federal funds to pay for the following costs: a. Bad debt expense b. Contingencies c. Contributions or donations to others d. Entertainment expenses e. Fines and penalties f. Interest, fundraising and other financial costs

Business Policy Statements

1. All cash accounts owned by CSAL, Inc. will be held in financial institutions which are federally insured. 2. Employee paychecks and/or personal checks will not be cashed through the petty cash fund of CSAL, Inc. 3. No salary advances will be made under any circumstances. 4. No travel cash advances will be made except under special conditions and preapproved by the Treasurer of the Board of Directors. Reimbursements will be paid upon full expense reporting using the official CSAL, Inc. form within the

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normal disbursement schedule. 5. Any item received via donation, will be recorded in the books and records of CSAL, Inc. 6. Business Management personnel are required to take annual vacation which will not interfere with Business procedures. Variances to this policy shall be made in special circumstances, with written permission from the CEO. 7. It is the policy of CSAL, Inc. to reimburse out of pocket expenses only when supporting documentation has been presented for approved costs incurred. 8. It is the policy of CSAL, Inc. to establish pay rates based on years of service and level of degree. Employee pay increases are recommended by the CEO only and must be approved by the Board of Directors. Board of Directors determine annual merit increases and/or bonuses depending on the current budget. Merit Increases should not exceed 2% per salary per year. 9. It is the goal of CSAL, Inc. to maintain a minimum of ten percent (10%) of the operating budget between its operating and savings bank accounts at all times. In the event that balances fall below that amount the CEO and Treasurer should be notified immediately. 10. All funds received by CSAL, Inc. for each project will be identified into separate project accounts in the general ledger . A full computerized ledger accounting system will be maintained which should be closely related to the chart of account keypunch codes used by the state of Louisiana. 11. The CEO and/or Treasure are signers of all CSAL, Inc. bank accounts. 12. Bank statements will be reconciled monthly in order to account for any outstanding or lost checks. 13. Expense reports will be maintained which will disclose the nature of expenses, and the dates incurred. 14. Separate files will be maintained for each bank account and each vendor. Files will be kept separately for each Business year. 15. The services of a Certified Public Accountant will be engaged to prepare a formal financial audit of the CSAL, Inc. Business year-end. 16. Correction fluid should never be used in preparing timesheets or any accounting documents.

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Board Ethics The Louisiana Code of Ethics and conflict of interest policy applies to board members, officers, and employees of Madison Preparatory Academy. If a conflict of interest occurs, the school will file a written notice with the Louisiana State Board of Ethics to investigate any wrongdoing(s) to determine if a violation has occurred. If the Board of Ethics determines that a violation has occurred, the party who has committed the violation will be immediately separated from the Organization until such time a final resolution has been rendered by the high Court of authority.

In accordance with Louisiana Public Records Law, the Board of Directors shall allow any person the right to inspect, copy, reproduce, or obtain a reproduction of any public record, except those protected from disclosure by legal exemptions and exclusions

Annual Meeting Checklist During each end of year (June) meeting, the following procedures will be performed. 1. The board of directors shall approve new signers to each bank account. 2. The board of directors shall approve any new and necessary bank accounts. 3. As required, new signers shall complete the appropriate signature card and corporate resolutions. 4. Name, address and telephone directory of new board of directors officers will be obtained for the Business Manager. 5. A review of the current operating procedures should be made with the chairperson and treasurer and reaffirmed or revised. 6. All financial institutions should be notified of any changes to the authorized signers of the accounts within three (3) business days following the annual meeting.

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COMMUNITY SCHOOL FOR APPRENTICESHIP LEARNING CEO Evaluation Form Year: ______

This survey provides feedback to the CSAL, LLC Board Chair on the annual performance evaluation of DUJAN JOHNSON, CEO, at CSAL,LLC. It is important that you provide thoughtful and candid feedback. Your responses remain anonymous.

Rank answers from 1 to 5: Performance must improve significantly within a reasonable period of time if 1 Unsatisfactory the individual is to remain in this position. Employee is not performing to the requirements of the job. Some Performance is noticeably less than expected. Usually performs to and meets job 2 Expectations requirements, however, the need for further development and improvement is Met clearly recognized. Performance clearly and fully meets all the requirements of the position in terms of Meets quality and quantity of work. It is described as good, solid performance. Minor 3 Expectations deviations may occur, the overall level of performance meets or slightly exceeds all position requirements. Performance frequently exceeds job requirements. Accomplishments are regularly Exceeds 4 above expected levels. Performance is sustained and uniformly high with thorough Expectations and on-time results. Performance levels and accomplishments far exceed normal expectations. This Far Exceeds category is reserved for the employee who truly stands out and clearly and 5 Expectations consistently demonstrates exceptional accomplishments in terms of quality and quantity of work that is easily recognized as truly exceptional by others.

N/A Not Applicable Not observed or don’t know

1. Define your relationship with the CEO.

 Board Member  Direct Report

2. How often do you interact with the CEO?

 Daily  Once or twice a week  Once or twice a month  Once or twice a quarter

155  Hardly ever

Section I: CORE COMPTENCIES

This section is for evaluating the CEO’s demonstration of core competencies that have that have been directly linked to successful charter schools. Please provide comments with examples for as many competencies as possible with suggestions on what he/she could start, stop or continue doing more of to be the most effective leader possible.

3. Demonstrates integrity

1 2 3 4 5 N/A Deals with others in straightforward, honest and ethical manner.

Behaves in a way that supports the organization’s mission, vision and values.

Admits mistakes and takes timely corrective action.

Treats others with dignity and respect.

ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

4. Cultivates a culture of excellence

1 2 3 4 5 N/A Creates and maintains an organizational culture that promotes student achievement and college preparation for all kids.

Makes the organization a place where staff and students are all committed to excellence and believe that hard work is the key to achieving it.

Demonstrates commitment to competent communications and conflict resolution.

Consistently evaluates and proactively improves people, processes, programs, and services for greater effectiveness, efficiency and value.

ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

156

5. Drives academic excellence/student performance

1 2 3 4 5 N/A All students demonstrate levels of mastery, which exceed grade level standards.

The organization creates, maintains and regularly revises systems and processes to drive student achievement. The organization has met or exceeded agreed upon goals set for increasing student performance. The organization is on track to outperform other public schools in our community. ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

Section II: ROLE SPECIFIC COMPETENCIES

This section is for evaluating the CEO’s role specific competencies, which are based on those related to leading, directing, and managing a charter school or charter school organization. Please provide comments with examples for as many competencies as possible with suggestions on what he/she could start, stop or continue doing more of to be the most effective leader possible.

6. Leads the educational program

1 2 3 4 5 N/A Demonstrates thorough knowledge of effective curriculum, assessment, and instructional practices to close the achievement gap. Ensures that the organization uses performance data to drive decision-making and curricular decisions. Ensures there is standards-based curriculum complete with scope and sequences for all subjects taught at every existing and expected grade level that exceeds national academic standards. Ensures all teachers regularly use assessment data to plan curriculum, lesson plans, meet individual student needs, and make daily instructional decisions. The organization’s structure and staffing ensures that special student populations are making progress equal to those students in its regular education program.

ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

157

7. Develops and leads staff

1 2 3 4 5 N/A Recruitment – Attracts and selects high performing staff and leadership.

Staff culture – Creates a staff culture and work environment in which highly effective staff members are actively engaged and feel connected to the organization and its mission. Professional Development – Develops, maintains, and regularly reviews and revises systems and practices that improve staff ability to increase student achievement. Staff Retention – Successfully retains top performers. Creates an environment where staff is committed to a long tenure and would recommend working at the school to others. ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

8. Manages organizational compliance and administration

1 2 3 4 5 N/A Ensures that the organization meets and is in compliance with all local, state and federal laws and mandates. Oversees development and proper functioning of an enrollment and admission process. Provides for the overall safety and well being of student and staff.

Ensures organization is administered well with efficient investment of staff time and other resources. ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

158

9. Builds and maintains family satisfaction

1 2 3 4 5 N/A Ensures organization has frequent, meaningful, and wellattended ways for families to be involved in their child’s learning and the school community.

Provides indication of a high level of parent satisfaction with the organization as evidenced by feedback and low student attrition rates.

Listens and responds respectfully to the range of concerns expressed by various constituents.

ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

10. Manages financial performance

1 2 3 4 5 N/A Understands and provides leadership in the areas of financial planning, budgeting, accounting and management of the organization’s financial resources. Determines the current and future financial resources needed to realize the organization’s mission. Ensures that clear and accurate accounting, payroll, cash management, and insurance systems are maintained. Oversees the development, maintenance, and regular revision of systems for capturing, managing, and analyzing financial data to improve performance.

ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

11. Actively promotes the organization and ensures adequate resources

1 2 3 4 5 N/A Partners with the Board to develop effective public relations, marketing and fund raising plans. Coordinates efforts of the Board and its Development Committee to implement the board-approved fundraising plan.

Creates partnerships with community organizations and businesses.

159 Pursues and secures philanthropic support that directly supports the mission and vision of the organization. ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

12. Ensures adequate facilities

1 2 3 4 5 N/A Oversees necessary facilities planning and makes recommendations to the Board.

Assures the proper maintenance of the organization’s facility and adherence to all local, state and federal codes. Ensures the environment reflects the organization’s mission and values as well as enhances learning.

The organization’s physical environment (buildings and grounds) is well-cared for, sanitary, and promotes health and safety.

ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

13. Partners with the Board

1 2 3 4 5 N/A Acts as liaison to ensure an effective flow of critical information between the Board and the organization’s senior staff, teachers and students.

Helps to facilitate the Board’s governance, composition and committee structure. Implements Board policies, and recommends policies for Board consideration.

Works closely with the Board of Trustees to keep it fully informed on all important aspects of the status and development of the organization to ensure transparent and effective oversight of the organization as a whole. With input from the board, ensures the development and ongoing refinement of a long-term strategy; establishes objectives and plans that meet the needs of students, staff, and all constituents; ensures consistent and timely progress toward strategic objectives. ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

160 14. Engages the community

1 2 3 4 5 N/A Serves as Chief Spokesperson for the organization, in coordination with the Board Chair. Listens and responds respectfully to the range of concerns expressed by various constituents. Develops and maintains effective external relationships that support the organization’s performance and fundraising success.

Maintains communication with city and state officials. Builds strong relationships with relevant community organizations.

ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

15. Overall leadership and performance

1 2 3 4 5 N/A Responsible for leading the organization in fulfilling its mission and goals in accordance with the policies established by the Board of Trustees.

Responsible for the success or failure of the organization. Provides vision and leadership by example. Develops and implements strategic and operational plans to achieve the organization’s mission and vision; oversees the operation of the organization, develops staff, allocates resources and ensures control. Oversees well-being of the entire organization by fostering positive and productive relationships across the organization and community.

ADDITIONAL COMMENTS/EXAMPLES - Please provide additional comments or specific examples that support the ratings given above:

16. What are the CEO’s most significant accomplishments and/or strengths demonstrated this year?

161 17. What are the top three things the CEO should do next year to move the organization forward?

18. List the strategic plan to address the growth areas above and anticipated timeline for completion/correction.

19. List any key challenges in the year ahead, for the CEO and/or for the organization.

20. Additional Comments.

162 Eligibility Requirements

Requirement Response What is the name of your non‐profit organization as registered on the Louisiana Secretary of State’s website? List the names and certifications of the three certified Louisiana teachers who helped in the development of your charter proposal. You can verify teacher certifications here. If you are a Type 5 applicant, your team must: include a person, whether a natural person or artificial entity, who or which has at least five years of significant experience operating or working for or with a person who operates a public, private, or charter school; a public or private postsecondary institution; or a for‐profit business or a nonprofit entity which provides academic instruction to students. Which person or entity on your team satisfies this requirement? If you are a Type 2 applicant, please list at least three board members who are serving on the board of your Louisiana non‐profit. If you are a Type 2 applicant, please indicate the reason for your eligibility to apply for a Type 2  If your group is applying for a charter school in a district with a D or F letter grade, please check this box and indicate which district in the box to the right.  If your proposal was denied by a local district, please check this box and indicate which district in the box to the right.  If your group is applying for a charter school in a district that did not run an application process in accordance with the law, please check this box and indicate which district in the box to the right.  If your group submitted a proposal to a district that authorized your proposal but imposed conditions that you find unacceptable, please check this box and explain the reason for your appeal, as well as the district in which you were approved, in the box to the right. Please attach any relevant documentation that supports your reason for appeal. According to Louisiana law, A charter school shall not result from the conversion of any private school or any home study program Please indicate that your charter group satisfies this requirement. According to Louisiana law, A charter school shall not be supported by or affiliated with any religion or religious organization or institution; however, a charter school may receive from any such organization or institution support or student services including but not limited to mentoring, volunteering, fund‐raising, or tutoring. Please indicate that your charter group satisfies this requirement. If you are a Type 2 applicant applying to convert an existing public school into a charter school, you must demonstrate support from a majority of teachers at the school and from the parents and guardians of a majority of the students. To do this, you must follow the process set by the Department. Contact [email protected] to learn about the process. Please submit the appropriate forms to the Department using the process described by the Department.

163 Certificate Type NUMBER VALID TEACHING CERTIFICATE LEVEL 3 495814 08/26/2015 - 08/26/2020

Certificate Issued To: DARCY LEE FRANKLIN

By the Louisiana Department of Education, based upon the following: B.S., OUT-OF-STATE COLLEGE OR UNIVERSITY, 1997

COMPLETED ALTERNATIVE TEACHER EDUCATION PROGRAM, SOUTHERN UNIVERSITY, 2005

M.ED., SOUTHERN UNIVERSITY, 2009

ELIGIBILITY: The holder of this certificate is eligible for the following area(s) and/or terms:

HEALTH AND PHYSICAL EDUCATION (K-12), 06/01/2005

EDUCATIONAL LEADERSHIP-LEVEL 1, 12/15/2009

TEACHER LEADER, 12/15/2009

EXTENDED FOR 5 YEARS, 08/26/2015

Teacher must complete 150 CLUs of professional development over a five-year time period in order to have a higher level certificate renewed., 12/15/2009

Holders of an Educational Leader endorsement are required to complete 150 continuing learning units of professional development consistent with the Individual Professional Growth Plan (IPGP) over a five year time period., 12/15/2009

Teacher must complete a minimum of 150 continuing learning units of professional development every five years that are consistent with the leader’s Individual Growth Plan., 12/15/2009

The Educational Leader – Level 1 shall have three years once employed in an administrative capacity to complete the one-year Educational Leader Induction Program., 12/15/2009

2/18/2019 10:33:15 AM 164 For renewal of this certificate, individuals must successfully meet the standards of effectiveness for at least three years during the five-year initial or renewal period pursuant to LA R.S. 17:3886.

, 08/26/2015

Dr. Gary Jones John White

2/18/2019 10:33:15 AM 165

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168 CSAL 2019 Charter Application - Background Checks

Per the Charter Applicant Background Check Guidance document, experienced operators are required to obtain background checks if (1) they have NOT operated two schools for at least three years each or (2) they are applying to BESE and do not operate any BESE-authorized schools.

Community School for Apprenticeship Learning, Inc. (CSAL, Inc.) currently operates three schools, each for more than three years, and this application is presented to the East Baton Rouge Parish School System for consideration. Schools currently operated by CSAL, Inc. include CSAL Middle School, a Type 1 school authorized by East Baton Rouge Parish School Board in 1997, Madison Preparatory Academy High School, a Type 2 school authorized in 2009 by the Board of Elementary and Secondary Education, and Louisiana Virtual Charter Academy (LAVCA), a Type 2 school authorized in 2011 by the Board of Elementary and Secondary Education.

As such, the background check requirements do not apply for this charter application.

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