BVSD Board of Education · Document
Exhibit D Financials.pdf (207 KB)
Regular Meeting, August 18, 2026 · item 6.3: Renewal of Horizons Charter Contract · 3 pages
This is the text extracted from the file, without its layout, tables, or images. Use the original for anything that matters.
EXHIBIT D CHARTER SCHOOL CONTRACT Horizons K-8 Charter School Funding Package District Provided Revenues: Per Pupil Revenue (PPR) - School Finance Act Funding Formula (Horizons calculated K-8 PPR) Budget Override 1991 - 95% allocation Budget Override 1998 - 95% allocation Budget Override 2002 - 95% allocation Budget Override 2005 - 95% allocation based on actual Transportation expenditures up to limit* Budget Override 2010 - 95% allocation Operation and Technology Mill - 95% allocation
$
2026-27 Budgeted Per Pupil Amount 11,911.00 255.98 381.30 543.68 261.85 1,854.75 1,459.98
*Horizons must complete the CDE-40 Transportation CDE process to be eligible for any portion of the Override 2005 Categorical Sources: Special Education (State Reimbursement) Special Education (State Reimbursement) - calculated annual percentage Charter is below parity Special Education (State Reimbursement) - net to Charter adjusted annually
519.40 -30.14 489.26
English Language Proficiency Act ("ELPA") English Language Proficiency Act ("ELPA") - calculated annual percentage Charter is below parity English Language Proficiency Act ("ELPA") - net to Charter adjusted annually
28.72 -21.58 7.14
Categorical Sources: State READ Act Funding - per pupil of READ students (or services could be provided by BVSD in lieu of per pupil)
560.72
Purchased Service Categories and Allocated Costs: Per Pupil Operating Cost Based Upon 2026-27 Budget
Item No.
Title
General Description
Applicability
1.
Central Administrative Overhead Costs
Includes statutory General Admin - Support (2300's); General Admin - Business admin only jobs (2500's); and General Admin - Central admin only jobs (2800's)
Purchased Services
2.
Special Education**
Special Education -Central including Administration including Directors Special Education - Moderate Need Student Programming** Special Education - Moderate Need Student Programming - annual School parity - credit*** Special Education - School Programs Resource Special Education - School Programs Resource - annual School parity - credit Special Education - School Programs Intensive Special Education - School Programs Intensive - annual School parity - credit Social Worker Nursing Services - 30%
Purchased Services Purchased Services Purchased Services Purchased Services Purchased Services Purchased Services Purchased Services Purchased Services Purchased Services
1022.54 82.00 -77.71 909.99 -852.97 258.98 -245.44 41.32 4.91
3.
English as Second Language
ELL - Central ELL - Schools ELL - Schools - annual School parity - credit
Purchased Services Purchased Services Purchased Services
28.55 343.10 (85.33)
4.
Education Center
Educational Center costs (Ed Center building)
Purchased Services
9.93
5.
Miscellaneous Legal Obligations
ADA/504 Services Nursing Services - 70% Greeley Detention Center Homebound/Hospital
Purchased Services Purchased Services Purchased Services Optional Services
8.38 26.71 4.58 2.61
6.
Business Services
Includes applicable Budget Services, Finance and Accounting Human Resources - Automated Data Exchange compliance - 15% of expense
Purchased Services Purchased Services
189.50 8.25
$
374.24
Per Pupil Operating Cost Based Upon 2026-27 Budget
Item No.
Title
General Description
Applicability
7.
Information Technology
Information Systems Services including Tech Support Computer Replacement
Purchased Services Optional Services
426.66 55.00
8.
Research and Evaluation
Includes materials and scoring for norm-based testing performed by the School District and District wide surveys and reporting, as well as CSAP administration and reporting to fulfill school accountability reporting requirements.
Purchased Services
48.35
9.
Learning Services
Induction
Optional Services
If department is not at capacity
10.
Transportation
Provided at the external mileage and hourly rate
Optional Services
External Rate
11.
Insurance Package
Includes employee insurance, unemployment insurance, workers compensation, and all other insurance coverage's funded through the Risk Management Fund.
Purchased Services
234.41
12.
Gifted and Talented
GT Academic Fairs and Contests Administration of GT Programs
Optional Services Optional Services
0.69 18.72
13.
Communication Services
Communication (includes cable TV) Translation services
Purchased Services Optional Services
22.50 39.05
14.
Human Resources
Recruitment Sub Office
Optional Services Optional Services
20.77 5.41
15.
Site Related Costs
District wide Maintenance and Operations Utilities School Safety Advocates Security Custodial Support Planning Services Telecommunications Capital Reserve Fund BEST Capital Renewal - not per pupil - $5K is removed from total site related costs
Purchased Services Purchased Services Optional Services Purchased Services Optional Services Purchased Services Purchased Services Purchased Services
429.21 362.34 69.30 81.61 497.43 8.34 18.51 106.94 -5000.00
16.
Student Enrollment
Open Enrollment and Student Data Compliance
Purchased Services
38.99
17.
Professional Development
Staff Professional Development
Optional Services
12.41
**Special Education - Moderate Need Student Programming - Central (Pilot Program). Will transition to a school based cost as the program completes roll-out in 2027-2028 or later; ***Special Education - Moderate Need Student Programming - annual School parity - credit - Central (Pilot Program)
EXHIBIT D - ESTIMATION OF PARITY FOR 2026-2027 BUDGET ELL - OCT COUNT
Total
Oct Count
% of Group
Horizons - NEP/LEP/M1/M2
368
6
1.6%
District - NEP/LEP/M1/M2
26,632
1,746
6.6%
% Below District 75% Cost
% of District
26-27 Students
25% Credit
Schools
($
343.10)
($
257.77) ($
85.33)
Central
($
28.95)
($
28.95) ($
-
ELPA Revenue
($
(28.72)
($
(21.58) ($
(7.14)
SpEd - DEC COUNT
Total Dec Count
Horizons Resource*
% Below District
% of District
% of Group
38
10.3%
6%
94%
5%
95%
Horizons Intensive**
370
14
3.8%
District Resource*
26,650
2,920
11.0%
District Intensive**
26,650
1,064
4.0% Cost
Resource
)
Dec Count
370
375
Credit
($
909.99)
($
57.02) ($
852.97)
Moderate Needs*** ($
82.00)
($
4.29) ($
77.71)
Intensive
($
258.98)
($
13.54) ($
245.44)
Central
($ 1,022.54)
($ 1,022.54) ($
Resource Rev
($ (287.92)
($
(18.04) ($ (269.88)
Intensive Rev
($ (231.47)
($
(12.10) ($ (219.37)
-
)
* Identified as Tier A Students less Tier B Students ** Identified as Tier B Students *** Identified as Tier B Students **** Value of Staffing is reimbursed on what charter pays teacher up to what we would place on BVSD salary table This model sunsets getting an allocation from District for teacher FTE. Central itenerant allocation is still made.