Ross Valley School District
Ross Valley School District
- Ross Valley School District
- Financial Information
School Funding 101
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In California, school districts are funded in one of two ways, either through the Local Control Funding Formula (LCFF also called “State Aid”) or as a Basic Aid District (also called “Community Funded” districts). The Local Control Funding Formula, or LCFF, is California’s primary method for funding public schools, introduced in 2013 to simplify the state’s complex funding system and promotes equity. Under LCFF, school districts receive a base level of funding per student, with additional “supplemental” and “concentration” funds for students who are low-income, English learners, or in foster care. The formula gives districts more flexibility in deciding how to use funds, while requiring them to engage the community through Local Control and Accountability Plans (LCAPs) that outline goals, spending priorities, and progress measures. LCFF aims to ensure that all students, especially those with greater needs, have access to high-quality education.
LCFF (State Aid) Formula:
LCFF Districts (State Aid) receive most of their funding from the state. The state calculates a funding target for each district based on student enrollment and additional funding for high-need students (low-income, English learners, and foster youth). If local property taxes do not meet that target, the state makes up the difference. Most districts in California are LCFF-funded. Examples of LCFF Districts in Marin include Novato, San Rafael, and Sausalito Marin City.
Basic Aid Districts (Community Funded) are those where local property taxes generate more revenue than the state’s LCFF target. These districts keep all of their local property tax revenue and receive only minimal state funding. Basic Aid status is common in communities with high property values like Marin, and it allows these districts to have more locally generated resources than LCFF districts. Examples of Basic Aid districts in Marin include Tam High School District, Ross, Reed, and Kentfield.
The Ross Valley School District is in a very unique position where we flip between LCFF (State Aid) and Basic Aid (Community Funded) every other year. This essentially means we receive the bare minimum level of funding to run our schools. The reason for this county-wide low revenue is because we have had low housing turnover in Fairfax and San Anselmo with homes being owned for 30+ years or being passed down to family members when we’re community funded (Basic Aid). When we’re state funded (LCFF) we don’t have many low-income, English Language Learners, or homeless students to generate additional funding to support our schools. Many school districts across the state supplement the funding they receive from these two revenue streams through a local parcel tax. Nearly all Marin districts rely on parcel taxes to pay teachers and ensure that students receive the high quality education our community deserves. Our community has generously supported our parcel tax since 1987 and it makes up nearly 17% of our overall budget. Ross Valley is particularly dependent on our parcel tax due to the fact that the funding structures we are subject to keeps us at the state minimum funding level. Additionally, our parcel tax is relatively low as compared to other districts funded in the same way we are, along with having a lower inflation rate and shorter term.
There are other funding sources that districts receive that include specific federal funding for lunch programs and special education and state/local funding through the lottery, interest income, and YES Foundation. However, the overwhelming majority of our funding comes directly from the Local Control Funding Formula which continues to keep the Ross Valley School District at the state minimum level of funding.
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2024-25 Budget
2025-26 Budget
2023-24 Budget
2022-23 Budget
2021-22 Budget
2020-21 Budget
2019-2020 Budget
- 2014-2015 Adopted Budget
- 2014-2015 Budget Narrative
- 2014-2015 First Interim Report
- 2014-2015 First Interim Narrative
- 2014-2015 Second Interim Report
- MCOE Review of RVSD 2014-15 Second Interim
- 2014-2015 Unaudited Actuals
- Measure A Financial Audit 2014-15
- Measure A Performance Audit 2014-15
- 2014-2015 Audit Report
- 2013-2014 Adopted Budget
- 2013-2014 Budget Narrative
- 2013-2014 First Interim Report
- 2013-2014 First Interim Narrative
- 2013-2014 Second Interim Report
- 2013-2014 Second Interim Narrative
- 2013-2014 Unaudited Actuals
- Measure A Financial Audit 2013-14
- Measure A Performance Audit 2013-14
- 2013-2014 Audit Report