The introduction of several new education tax-credit bills in the California Legislature furnishes growing evidence that state lawmakers are prepared to discuss the use of tax policy to support taxpayers' investments in the future of their children, and others'.  Even more encouraging is the fact that several bills enjoy bipartisan authorship - a noteworthy achievement in an era of caustic political divisiveness.  Below, we provide brief summaries of six current education tax-credit measures supported by CAPSO.

AB 1956
Author:  Assemblymember Susan Bonilla (D. - Concord)


AB 2426
Author:  Assemblymember Brian Nestande (R. - Palm Desert)

This measure would establish an "above the line" tax deduction for contributions to a "Coverdell Education Savings Account" not to exceed $750 per taxable year for each designated beneficiary.  "Coverdell Accounts" were established by Congress to provide an incentive for investing money in accounts earmarked to underwrite educational expenses spanning kindergarten through college.  "529 Plans" are designated for college savings, only.  A comparison of Coverdell and 529 Plan benefits can be found, here.

AB 2427
Author:  Assemblymember Reginald Jones-Sawyer (D. - Los Angeles)

 

 

AB 1786 

Author:  Assemblymember Kristin Olsen (R. - Modesto) 

 

This measure contains provisions that comprised a portion of the "as introduced" version of SB 693 (Correa).  In brief, AB 1786 proposes an individual tax deduction for low-to-middle-income parents for specified K-12 education-related expenses incurred on behalf of their dependent children.  While eligible expenses do not include private school tuition, they do include summer school fees (including fees associated with programs conducted by private schools).  The above-the-line deduction, which is capped at $2,500, would be available to taxpayers at or below 300 percent of income-eligibility for participation in the National Federal Lunch Program.  The bill is co-authored by Assemblymember Henry Perea, a Democrat from Fresno, and member of the Latino Legislative Caucus, and by Senator Correa. 

 

 

AB 2421

Author:  Assemblymember Brian Nestande (R. - Palm Desert)

 

This bill contains provisions that originally appeared in the same author's AB 943 (a measure introduced last year that stalled at its policy committee hearing), which now takes the form of a corporate tax credit valued at 50 percent of a contribution to an education scholarship organization (to a maximum value of $200,000) providing financial support to students in California's foster care system.  The funds can be used to provide foster care youth with scholarships and transportation to help access private, public and charter schools, and to attend college.  The total amount of credits to be allocated will be capped at $50 million, with credits to be awarded on a first-come-first-served basis.

 

 

AB 2422 

Author:  Assemblymember Brian Nestande (R. - Palm Desert)

 

This bill also contains provisions that were originally lumped into AB 943.  AB 2422 proposes a corporate tax credit valued at 50 percent of a contribution to an educational improvement organization (EIO) to a maximum value of $200,000.  The donated funds are to be used to support innovative programs in Science, Technology, Engineering, and/or the Arts in public or private schools located in areas associated with high concentrations of low-income households.  The total amount of credits to be awarded will be capped at $50 million, with credits to be awarded on a first-come-first-served basis.

 

The California Association of Private School Organizations is party to an Amicus Curiae brief in a case addressing the question of whether the National Labor Relations Board has jurisdiction over a religiously affiliated university.  The case, Pacific Lutheran University v. SEIU Local 925 is currently pending before the NLRB.

The dispute underlying the case arose when a local chapter of the Service Employees International Union filed a petition to represent a group of non-tenure-eligible faculty who taught a certain number of hours at Pacific Lutheran University.  PLU, an institution located outside Tacoma, Washington, enrolls some 3,500 students and is affiliated with the Evangelical Lutheran Church in America.  The university takes the position that, as a religious institution, the NLRB lacks jurisdiction over it pursuant to the1979 U.S. Supreme Court decision in NLRB v. Catholic Bishop of Chicago.  In that case, the NLRB certified unions as bargaining agents for lay teachers employed by two groups of Catholic schools which refused to enter into collective bargaining discussions.  In its 5-4 decision, the Court held that, "Schools operated by a church to teach both religious and secular subjects are not within the jurisdiction granted by the National Labor Relations Act, and the NLRB was therefore without authority to issue the orders against respondents."

1. What is the test the Board should apply under NLRB v. Catholic Bishop to determine whether self-identified "religiously affiliated educational institutions are exempt from the Board's jurisdiction?
2. What factors should the Board consider in determining the appropriate standard for evaluating jurisdiction under Catholic Bishop?
3. Applying the appropriate test, should the Board assert jurisdiction over this Employer?

Citing relevant case law, the brief takes the position that the NLRB should adopt a three-pronged test established by two prior court cases: University of Great Falls v. NLRB, and Carroll College v. NLRB.  The three criteria which, if satisfied, would determine that a "freestanding" religious school is not subject to the jurisdiction of the Board, are found in the following questions:

1. Does the institution hold itself out to students, faculty and community as providing a religious educational environment?
2. Is the entity organized as a nonprofit institution?
3. Is the entity affiliated with, owned operated or controlled by a recognized religious organization?

The brief argues that the use of the above-mentioned test provides a practical means of determining NLRB jurisdiction that prevents the Board from running afoul of the Constitutional prohibition against excessive entanglement of government and religion.

 

Other partners (amici) to the brief include the General Conference of Seventh-Day Adventists, the Association of Christian Schools International, the Council for Christian Colleges & Universities, Azusa Pacific University, and Brigham Young University.  A brief submitted by the Cardinal Newman Society and other amici, also in support of Pacific Lutheran University's position, can be found, here.  

 

While we believe the position presented in our brief to be persuasive, we expect the Board to rule in favor of the union by a 3-2 vote.  At that point, the case will, in all likelihood, make its way to the federal courts.  It is our hope that a dissent to the Board's forthcoming decision will cite our brief, thus bringing the arguments - so capably crafted by the brief's authors - to the attention of the courts, where the issue will eventually be settled. 

CAPSO extends its congratulations to San Domenico School (San Anselmo) for having secured the recommendation of our selection committee to be nominated by the California Department of Eduction for recognition as a national Green Ribbon School by the U.S. Department of Education.  As has been the case since the program's inception, CAPSO once again administered the private school component of California's nominations process in concert with the California Department of Education.  Green Ribbon Schools is national program conducted under the auspices of the USDE, which recognizes schools that are "exemplary in reducing environmental impact and costs; improving the health and wellness of students and staff; and providing effective environmental and sustainability education, which incorporates STEM, civic skills and green career pathways."

This marks the first year that any school whose Green Ribbon Schools comprehensive application scores exceeded a designated threshold will receive recognition.  Two private schools, Bishop O'Dowd High School (Oakland) and Woodside Priory School (Portola Valley) were judged to merit the designation of California Green Ribbon Private School at the Silver Level.  Bishop O'Dowd is affiliated with the Roman Catholic Diocese of Oakland, and Woodside Priory with the California Association of Independent Schools, each a CAPSO-member organization.
 
San Domenico School is a co-ed Pre-K-8 day school and girls' 9-12 day and boarding school located in Marin County. The school, founded by the Dominican Sisters of San Rafael in 1850, already bears the distinction of being California's first independent school.  San Domenico School is an affiliate of the California Association of Independent Schools.  With a 515 acre campus nestled in the hills of Marin County, the school community has a considerable amount of environment to steward.  Readers can learn more about the San Domenico School's sustainability program, which includes a 412 kilowatt solar energy system, here.
 
San Domenico's Green Ribbon School application elicited high praise from a distinguished panel of judges that was once again chaired by Dr. Paul Chapman, former head of school at Head-Royce School, Oakland, and, currently, Executive Director of Inverness Associates.  Joining Dr. Chapman were Deborah Moore, Executive Director of the Green Schools Initiative, and Pauline Souza, a LEED-accredited architect, partner and Director of Sustainability at WRNS Studio who also serves as Northern California Co-Chair of the US Green Building Council's Green Schools Committee.

Applicant schools completed a comprehensive application that sought information concerning the schools' efforts and achievements in each of  three "pillar" areas: (1) reducing environmental impact and costs; (2) improving the health and wellness of schools, students, and staff; and, (3) providing effective environmental and sustainability literacy, incorporating science, technology, engineering, and mathematics education (STEM), civic skills, and green career pathways.

CAPSO congratulates each of the above-named schools for providing inspiring examples of what school communities, united in their commitment to environmental education and sustainability, can accomplish.

Ed-Data is an online resource, "designed to offer educators, policy makers, the Legislature, parents, and the public quick access to timely and comprehensive data about K-12 education in California."  The information portal is a partnership between the California Department of Education, EdSource, and the Fiscal Crisis & Management Assistance Team.  If you're looking for California public education data at either the state, country, district, or school level, you'll want to bookmark this site.

Ed-Data has just released statewide financial data for the 2012-13 school year showing that California spent approximately $46.5 billion for public K-12 education, with an average expenditure of $8,448 per pupil, representing an eight-tenths-of-one-percent increase over the preceding year, but a three-tenths-of-a-percent decrease from the $8,736 per pupil expended in 2008-09.  With the passage of Proposition 30 and an increase in state revenues that exceeded projections, per pupil spending is expected to increase at a substantially greater rate over the course of the next several years.

While the data provide a plethora of figures, a couple of the more interesting numbers concern expenditures on instruction as a percentage of the total (68%), and the percentage of instructional expense associated with special education (nearly 21%).  Of course, Ed-Data offers much, much more, including a sophisticated user-
driven interface permitting detailed comparisons of district-level spending.


Many E-Mailer readers are likely to be familiar with the Real Clear Politics website, a well-established and popular hub for accessing the latest poll results, editorials and op-ed columns addressing all things political.  Now, RCP has birthed Real Clear Education, a twin content aggregator providing neatly organized "one-stop-shopping" for those seeking news and commentary across the education spectrum.  It's all here, from early education to higher education, from state-related issues and developments to global education.  While the site lacks a "Private Education" section, it does provide a "School Choice" cluster.

As the site tells it: "Real Clear Education provides links to the most impactful news, thoughtful commentary and important reports and publishes original content and analysis. Real Clear Education allows you to efficiently access information carefully curated from top blogs, news channels, journals, think tanks, magazines and online publications on a daily basis." 

This month's edition of the CAPE Outlook newsletter provides additional information about the new site, together with coverage of a launch event featuring Real Clear Education Executive Editor Andrew J. Rotherham (undoubtedly known to many via Eduwonk), and other leading education policy experts.  CAPE Outlook is published by the Council for American Private Education.



With apologies for tooting our own horn, the CAPSO Midweek E-Mailer was recently named a "Constant Contact All Star" for the fourth time in five years.  The "All Star" designation is bestowed upon 10 percent of the online communication firm's clients for having fulfilled a set of criteria that include:

• Consistently high open rates (greater than 25%), click through rates, and low bounce rates;
• Regular contact with audience; and, 
• Adding various features to communications, or performing other specified tasks.

Of course, we couldn't have done it without you, our loyal readers.  Thank you!

 

Someone recently asked me, "What's the worst part of your job?"  The question threw me for a bit of a loop, for, as anyone who knows me is aware, I truly enjoy my work.  When absolutely nothing came to mind I shrugged my shoulders and mumbled something to the effect of, "I don't think there's anything that sinks to the level of worst."  (OK. I suppose I could have said, reconciling bank statements, but really, how terrible is that?)  Seeing that I was blocked, my interlocutor modified his inquiry to: "Is there any aspect of your work you find depressing?"  And just like that, there were competitors, and a sip of coffee later, a clear "winner" emerged.  Nothing gets me down more than hearing of an unscrupulous private school.

It rarely happens.  But even once is one time too many, and, truth be told, it has happened more than once.  Nothing gets me nearly as upset as when I learn that some con artist is ripping off naive immigrants struggling to make ends meet, by essentially selling high school diplomas that aren't worth the paper on which they're printed.  Nothing, that is, save for an ostensible "man of the cloth" found to have dispatched students to panhandle on behalf of the school - actually, on behalf of its operator and his family - on a near daily basis, purportedly as part of the school's curriculum.
 
To be sure, such schools are exceptions.  But it only takes one to deliver a black eye to the entire enterprise of private education.  To fully appreciate the extent of the damage one bad actor can wreck upon the whole, one must know how diligently private schools work to produce, maintain and protect that most crucial and fragile of attributes: reputation. When parents, students, teachers, administrators and board members are added to the mix, it takes well over a million people to sustain the good name of private schooling in our state...and but a single one of them to cast suspicion upon the remainder.

Whatever the unique calling, vision and mission of a private school, there isn't a one that doesn't aspire to earn both the self-satisfaction and extrinsic benefits that come with the achievement of a good name.  And diverse as private schools are, there's nary a teacher, administrator or board member who doesn't feel diminished by the misdeeds of the few who are associated, however distantly, with the collective. 
 
Which brings me to the recent succession of scandals in our State Legislature. 

People are people, and no society is devoid of criminality.  Yet, most upstanding citizens and law-respecting individuals think of criminals as "others," alien to their kin and kith.  When a family member, a friend, or close associate is found to have engaged in felonious behavior, we are shocked, dismayed, even shamed.  If the criminal should be a member of our house of worship, we feel our faith has been disgraced.  But when those responsible for creating the laws by which we live are, themselves, exposed as criminals, the nature of the damage rises to a whole different level.

Needless to say, the wrongdoers have hurt themselves, their families, friends and staff.  They have destroyed professional relationships and ruined friendships.  Their political careers are over.  Their personal liberty has been placed in peril.  Their good names have been tarnished, if not lost.  They have left their home districts reeling, and have damaged their party and its adherents by bringing an untimely end to the super-majority it labored to achieve. But their wrongdoing transcends partisanship (and it should go without saying that corruption is party-blind).  They have disgraced their fellow legislators, and cast aspersion upon blameless colleagues. Perhaps worst of all, they have invited cynicism and doubt in place of trust.
 
One might say: Fool me once, shame on you.  Fool me twice, shame on me.  Fool me thrice, woe is me.  But it's actually worse than that.  Because in a democracy of the people, by the people, for the people, there is no you and me.  There's only us.  And there's not a one of us that hasn't been wounded by the breach of trust created by the misdeeds of our criminal lawmakers. 
 
Our natural tendency is to distance ourselves from sources of pain, upset, and depression.  Betrayal puts a damper on engagement.  Serial betrayal encourages disengagement, in politics as in the realm of personal relationships.  (If you need convincing, just look at voter turnout figures.)  But withdrawal is hardly an antidote for political betrayal in a democracy, where lack of participation can but further tempt those inclined to violate our trust.  If anything, we must all become more engaged, better informed, more hands-on.  After all, there's only us.

Ron Reynolds

The next edition of the CAPSO Midweek E-Mailer will be published April 30, 2014.