Fiscal Leadership for Parochial Schools

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• Introduction
• Important Info

Please take 30 second to watch this video about my school and it’s system:

• Some History
• Some Information about the Finances
• Please take 3 minutes to watch this video and get a sense of the common purpose in Lutheran education.

• Where will Concordia High School, Sylmar go from here?
• Personal Connections and Concerns

An Educational Irony… those with the most contact with the students have the least contact with the money…

According to Brimley, Garfield, and Verstegen (2012, p. 114-116) there are Six Criteria for Evaluating Taxes.  Some other economists look at political/social criteria such as transparency, but these six are generally considered important factors for evaluating taxes.  An interesting paper (though not this one) might be to evaluate a school, a district, or even a state based on these criteria.  Maybe a taste of the same medicine would reveal some of the festering problems with our educational system?

1. Fairness or equity
   • “Taxes are considered fair if they contain feature of progressivity with a larger percent falling on individuals with higher incomes.” Based on this philosophy, the tax burden should fall to the greatest extent to those persons with the highest incomes and the greatest ability to pay.
2. Adequacy of Yield
   • A tax system should not be peppered with nuisance taxes that provide very little revenue while still antagonizing the tax base. “It is therefore important that taxes be applied to productive sources” like income tax, property tax, and sales tax.
3. Low costs of collection
   • The cost of collecting taxes should be relatively low to protect the revenue they create from administrative absorption. For the most part, personal property taxes are too costly to collect with the exception of large items that are easily identifiable like boats, cars, and homes. While homes are generally not going anywhere, boats and cars must be licensed at the point of purchase and each year they are used. “Such a system provides considerable revenue to government.”   New cars come with a high burden of taxation for the buyer, but over time, the registration and license taxes reduce quite considerably.
4. Impact/Incidence
   • Shifting taxes should be minimized. This means that the persons who are supposed to be paying the tax are indeed paying the tax because they are able. One example of shifting tax away from the point of impact to a point of incidence might be when a tax is levied on a particular business or product, and then that tax is merely passed on to the consumer. Perhaps the business was the intended point of impact, not the consumer.
5. Neutrality
   • “The intent of taxation is to divert private funds into the public sector to produce necessary goods and services, rather than to alter the behavioral patterns of taxpayers. A neutral effect is preferred.” The implementation of neutrality is easier said than done. “When taxes influence where and what consumers purchase, such as the home people buy and the location decision of business, they are not neutral.” One example of the lack of neutrality in the city of Los Angeles can be seen in the entertainment business. Known as the entertainment capital of the world, Los Angeles has lost portions of its entertainment tax base because of high tax rates that targeted production companies. In retaliation, productions have been steadily moving out of Los Angeles and out of California in search of lower tax burdens.
6. Predictability
   • Since the purpose of taxation is to divert private funds to the public sector, it is important that governments can depend on the revenue coming in each year. “Consistent or stable revenue streams allow governments to predict future income and expenditures with some accuracy and assure that revenues will be available to meet their needs.” With consistent revenue, governments should not need to levy new taxes and propose new bonds. An exception to this idea is when expenditures rise without the tax revenues rising. At that point new streams of revenue must be sought or expenditures must be cut.

According to Brimely et al (2012), property taxes constitute almost all of the local tax revenue for schools. Unfortunately, the property tax, though historically reliable, transparent, and easy to collect, is less equitable than one might expect. One major reason for the unfairness of the property tax is municipal overburden. This term describes the fact that cities have higher education bills with more students, higher urban costs, more pressure to pay for more government programs, and more students with higher educational challenges including language issues and poverty repercussions. Yet, with all of these escalated costs, cities tend to have an eroded tax base with a depleted middle class and fleeing industries. How could a city like Detroit, Michigan increase property taxes on a city that has been plagued with foreclosures during the last eight years? In addition, property taxes are inherently regressive, resulting in a higher tax burden on the segment of the population that has the least ability to pay (O’Leary, 2009).

A Sales Tax may seem like the fairest way to tax a population for a massive government service such as education; however, the sales tax is one of the most regressive taxes. According to the Oklahoma Policy Institute, “Almost any tax on necessities is regressive because lower income people must spend a larger share of their income on these necessities and thus in taxes” (“Characteristics of an Effective Tax System,” 2014). However, others argue that a higher, flat sales tax should replace income and property taxes because many purchases are voluntary, and people with more money will naturally spend more in taxes as they buy more high-end items (Fay, 2014). Unfortunately, in a state like California which has one of the highest sales taxes in the nation, when the Great Recession hit in 2008, the economic downturn resulted in detailing revenue. At the same time, government assistance, often provided through the educational mechanism, increased.

Without a one-size-fits-all tax, it appears that a mixed bag of taxes may provide the most reliable stream of income for education; however, now that the courts are legislating educational reform from the bench, school districts are going to need increased budgets. How will the state and the local leaders respond? According to the Laffer curve, there is a point where raising taxes will begin to result in a loss of revenue. According to Mitchell (2012), “Yes, the politicians usually can collect more revenue, but the concomitant damage to the private sector is very large and people have lower living standards” (p. 2). What’s best for education is a steady, transparent stream of revenue that invests in our students every year, year after year. Unfortunately, the people with the most direct contact with these students are the people with the least contact with the money and the budgeting.

References

Brimley, V., Garfield, R. R., & Verstegen, D. A. (2012). Financing education in a climate of change. Boston: Pearson Education.

Characteristics of an effective tax system. (2014). Retrieved November 1, 2014, from http://okpolicy.org/resources/online-budget-guide/revenues/an-overview-of-our-tax-system/characteristics-of-an-effective-tax-system

Fay, B. (2014). Types of taxes and income, property, goods, services, federal, state. Retrieved November 1, 2014, from http://www.debt.org/tax/type/

Mitchell, D. (2012, April 15). The Laffer Curve shows that tax increases are a very bad idea – even if they generate more tax revenue.Forbes.com.

O’Leary, M. (2009, February 28). Lawmakers considering tax options. New Haven Register. Retrieved October 30, 2014.

Cali’s 2012 Ed taxes: Props 30 & 39

In November 2012, California voters approved Propositions 30 and 39, both of which fiscally impacted California’s public schools and taxpayers as the state tried to slowly pull out of major economic recession. Because both propositions raised taxes, one can argue that the measures stand to increase equity and adequacy for students.

Proposition 30, officially titled “Temporary Taxes to Fund Education”, increased income taxes on wealthier Californians for seven years and increased the sales and use tax by ¼ cent for four years. The legislative analyst’s estimated fiscal impact projected additional state tax revenues of about $6 billion from 2012-2017; however, because the vast majority of the revenue came from the personal income tax (PIT) increases, the revenues could swing up or down depending on the income of the upper-income taxpayers, particularly the investment income.

One of the main motivators for the passage of Prop 30 was the fact that the state legislature passed the governor’s 2012-13 budget “which he wrote as if a November affirmative vote was a done deal on Prop. 30’s revenue increases and were available for the state budget” (Ershadi, 2012, p. 1). If voters rejected Prop 30, the governor warned Californians that $6 billion would have to be cut from vital state services with the vast cuts hitting public schools, community colleges, and the state’s university systems. Governor Brown applauded the vote and the legislation saying, “The core reason it brought people together was a belief in schools and universities and the capacity of government to make wise investments that benefit all of us” (Rosenberg, 2012, p. 1).

While Prop 30 was billed as a temporary tax to stabilize California’s schools after years of economic distress, Proposition 39 was more rhetorically named “The California Clean Energy Jobs Act.” Of the projected $1 billion in additional state revenues, about half would be dedicated for the next five years to the funding of projects that create energy efficiency and clean energy jobs in California. The remaining revenues would likely be spent on public schools and community colleges as the state attempts to fill the Prop 98 minimum guarantee. According to the California Energy Commission, the California Legislature appropriated $381 million for energy efficiency and clean energy projects. The amounts received by local school districts vary based on a formula that factors average attendance and the number of students eligible to receive free and reduced-priced meals (PR, 2012).

Prop 39 won comfortably with 60% of the vote most likely because voters believed the measure closed “a loophole that allowed big multistate businesses to pay fewer state taxes” (Rosenberg, 2012, p. 2). Rather than giving in-state businesses tax breaks, Prop 30 sought increased tax revenues from multi-state business that pay employees in states other than California (Ershadi, 2012).

While Governor Brown cheered the victory of both measures, Prop 30 had the greatest fiscal impact on the state’s budget shortfall and therefore stood to have the most impact on the equity and adequacy of California’s funding of public education. However, according to Bacon (2014), California could teeter off another fiscal cliff in 2018 when the bulk of the Prop 30 funds expire. Some supporters hope that the state legislature will just renew the measure instead of sending it back to the voters. Districts like LA Unified were able to cancel unpaid furlough days, restore summer school and adult classes, and avoid more layoffs (Calefati & Richman, 2013). Opponents of extending Prop 30 cite the language used in the title of the measure… temporary taxes. Taxation watchdogs also argue that the state’s wealthiest residents are shouldering an “unfair burden – and that other Californians will come to regret the decision to raise the taxes of the rich” (Calefati & Richman, 2013, p. 2). Even in light of the criticisms of Prop 30, it appears that public education received more adequate funding because voters approved temporary increases on the highest income earners and the state sales tax.

Regarding equity, Prop 30 allowed Governor Brown to implement the Local Control Funding Formula (LCFF) that funnels more of the Prop 30 money to schools with high numbers of poor students, foster youth, and English-learners (Calefati & Richman, 2013). In addition to the LCFF allocation, Prop 30 positively impacted the equity of California’s educational system by shoring up the state’s higher-education system, particularly the community colleges that most directly serve low-income populations. An immediate impact will be increased sections of fundamental lower-division classes. “Because nearly half a million of the 2.4 million students attending community colleges have been turned away from full classes over the past four years, … increasing access was the first priority” (Gardner, 2012, p.2). Unfortunately, community college chancellor Brice W. Harris admits, “We’re still going to have students who can’t get as many courses as they want, and we’re going to have more demand than we have courses available. It will take time” (PR, 2012, p.2).

Looking back, Props 30 and 39 positively impacted California’s mandates to equitably and adequately fund public primary, secondary, and higher education. Looking ahead, Governor Brown is stumping for Prop 2 in next week’s election. Titled the Rainy Day Budget Stabilization Fund Act, Prop 2 would ostemsibly strengthen the Prop 98 mandated reserves, creating a separate education reserve. The controversy about this meausre is that state educational leaders question the logic of telling voters that California schools are underfunded while stockpiling money in a proverbial lock box (Fensterwald, 2014). The new applications of voter approved measures such as Props 30, 39, and 98 may prove troublesome in the near future; however, at this point leaders such as Governor Brown are trying to create remedies for a fiscal disaster that negatively impacts today’s students.

 

 

References

Bacon, D. (2014, May). Prop 30 “saved public higher education” Perspective, 45(3), 8.

Calefati, J., & Richman, J. (2013, November 10). Proposition 30: A year later, California schools seeing benefits of tax measure. San Jose Mercury News.

Ershadi, J. (2012, October 1). Initiative roundup: States split on tax hikes. Human Events, 68(37), 18.

Fensterwald, J. (2014, April 27). Governor’s proposed rainy day reserve for education would rarely be filled. Edsource.org.

Gardner, L. (2012). With Proposition 30 approved, California’s public colleges look to rebuild. Chronicle Of Higher Education, 59(12), A8.

PR, N. (2012, July 26). Campaign launched challenging Chrysler, General Motors, Kimberly-Clark, and international paper to stand up for California by supporting Proposition 39. PR Newswire US.

Rosenberg, M. (2012, November 7). California tax measures: Props. 30 and 39 emerge victorious; Prop 38 loses. MercuryNews.com.

 

Analysis on Miss America Scandal Article

On September 15, 2014, Miss New York Kira Kazantsev won the title of Miss America 2015 (Press Release). In the aftermath of her coronation, an online website, Jezebel.com, broke the story that the beauty queen was kicked out of her sorority, Alpha Pi, in 2013 for a hazing scandal (Ryan). The author of the breaking blog, Erin Gloria Ryan, is the news editor for the website. Ryan’s article employs a number of different rhetorical devices to establish a persuasive style. Specifically, Ryan’s credible research and detail compliment her strong diction produce an article that caught the attention of major news outlets and unleashed a public relations storm that the Miss America Organization and Miss Kazantsev must now address.
The detailed research in the article not only establishes the ethos of the author but also sets a logical tone that influences readers who might otherwise be uninterested in the happenings of a beauty queen. For example, Ryan includes information from Kazantsev’s press kit, corroborating interview quotations, and the exact hazing policy statement from Hofstra University. The impact of these seemingly unbiased details is to persuade the reader to trust the content and trust the author’s perspective. From an author’s perspective, hopefully the impact will lead to the effect of persuading the reader that this story is deeper than it appears and that the editors of Jezebel.com are legitimately pursuing the full story.
Ryan’s diction drives the persuasive style as she cleverly weaves her bias into the reporting. Phrases such as “publicly passionate” and “standard sorority pledge stuff” illuminate an affinity for alliteration that catches the reader’s ear. Ryan also enjoys inserting parallel structure such as “squeaky-clean image and a squeaky-clean resume.” With cleaver phrasing leading to sardonic statements such as, “It’s missing one unflattering detail,” the author shifts the tone from one of objective but witty reporting to ironic commentary on a beauty queen with an unflattering past. Ryan’s expert manipulation of detailed research and witty style reveal her persuasive voice, and that voice has now been seen by a much larger stage thanks to this Miss America scandal. She may be a columnist worth watching for a fresh take on old stories.

Ryan, Erin G. “Miss America Was Kicked Out of Her Sorority for Abusive Hazing.” Web log post. Jezebel. 22 Sept. 2014. Web. 2 Oct. 2014. <http://jezebel.com/miss-america-was-kicked-out-of-her-sorority-for-abusive-1636095561>.

“Press Release.” Miss America. Miss America Organization, 15 Sept. 2014. Web. 02 Oct. 2014. <http://www.missamerica.org/news/press-releases.aspx&gt;.

Do As I Say – Not As I Do

This is my first post in months, but I’m jumping back into the Blog pool because I’ve asked my AP English students to do the same. Hopefully, my students won’t look back at my entries (and lack thereof) and judge me too harshly.  I know they are probably thinking the same thing!  So, since this is public territory, I want to share with my readers and students that I have three goals for this blog project and I’m posting them here so that we can see whether or not we meet or exceed the expectations.  I think we will all reflect on these three goals at the end of October. Good luck everyone!  Your enthusiasm is contagious! Here they are:

1. We will all increase our technological skills – not just in posting our blogs, but also in working with our school WiFi, learning about other devices, and incorporating links and research.
2. We will become better researchers – not just because of our Follow a Columnist project, but because we learn how to seek out interesting content.
3. We become published, public writers – not just because we have to for our class grade (I know how that feels, too!), but because we have a lot to say and we know how to say it in interesting, entertaining, poignant, and professional ways.

PKM Eval – Keep Moving Forward…

I feel a little funny about evaluating my PKM system because I feel like mine is worthy of an elementary school science fair…from 1997. Haha!

In the video that I’ve linked to this blog post (from Disney’s “Meet the Robinsons”), Lewis is applauded by his future family for his failure.  I think I want to be adopted by the Robinson’s, too, but I think I need to give myself a break and stop focusing on the parts that are still lacking.  I’ve grown… I am now on Twitter! I now blog! I now carry THREE apple devices with me on vacation.  That’s progress.

So, regarding my PKM system, I have definitely streamlined some of my elements and I believe I’ve equalized the “flow chart”. When I first designed my system, I chose a “funnel” method that resulted in A LOT of information coming in  (Capturing) through Twitter, Feedly, WordPress, EBSCO, Facebook, and other subscription services.  Those articles and ideas sat in the middle of my design (Curating) as I thought about the information and how it could apply to my life and my career.  Specifically, I employ Evernote to keep my reading organized and accessible.  Between Evernote, Feedly, and Easybib (where I store my references), my curation process is pretty well stocked.

The biggest change in the system is that I’ve opened up the bottom funnel… opening the flood gates?… and I’ve increased my creation of material through my blog with Word Press, my Twitter account, and my other writings for classes, my dissertation, and my other social media such as Instagram and Facebook.  I’m still a bit uncomfortable, but I am so appreciative of my cohort friends and professors who have read my thoughts and encouraged me with comments.  I think that has really been the key to this final stage of the PKM.  I really hope to teach this method with my high school students this year, giving them the support of an engaged peer group and an applauding teacher.  That has made all the difference in opening up my creation/sharing of information.

I’ll be redesigning my PKM graphic to much more balanced.  Just have to keep moving forward, right?

Summer Bloggin’ – Had Me a Blast

I read an article today called 11 Free Online Courses For Teachers (PD Opportunity) by an Edudemic blogger named Katie Lepi, who I have cited before in other blogs.  In the article, Lepi makes the point that the summer can be an excellent opportunity for professional development, and the teachers get to control the content and the where/when.

Now that I’m brainstorming, I’m reflecting on my PKM system (Personal Knowledge Management system) and thinking that I would NEVER have seen this blog post if I hadn’t been forced to create a system that included a “capture” tool such as Feedly.  I’m thankful that I am on the road toward a good pattern of capturing, curating, and creating.  I’ll blog about that later today.

Just looking at this list that Katie Lepi has compiled gets my brain storming! I particularly think I can make some small but impacting changes in my classroom that will help to set up my BIG second semester change… a tablet or laptop will be required in Mrs. Norton’s AP classes starting in 2015.  Am I little behind?  I don’t care. As Walt Disney quoted time and time again, “Keep Moving Forward!”

 

 

Nature Walk on San Jacinto Mtn

Today, I made a check on a “bucket list” item.  I went up the Aerial Tramway in Palm Springs, escalating 2.5 miles to an arctic tundra habitat almost 11,000 feet above sea level.  I’ve posted a video from YouTube, but I didn’t create or publish it.  Anyway… it was worth every penny… and it wasn’t that expensive!  Why haven’t I done it before? Lord knows I’ve been coming out to Palm Desert for over fifteen years! I think I was scared of heights? The ride? The cost? The hiking?  The time?  Lame, lame, lame, lame, and lame.

Well, I did it today, along with two of my daughters, and we had a wonderful time.  I think I’ll be posting a pic to Instagram, so my readers will be able to see our adventure from my blog.

But what I really want to share with my readers today is a lovely poem by John Muir, founder of the Sierra Club and protector of our natural parks.  No one will ever confuse me with an environmentalist, but I am thankful that our state and national parks exist.  They are worth the taxes!  Here is the poem I wish to share; it is spiritual… it is scriptural… it is lovely.

WALK WITH NATURE

Let children walk with nature,
let them see the beautiful blendings.
communions of death and life,
their joyous inseparable unity,
as taught in woods and meadows,
plains and mountains and streams.
And they will learn that death is stingless.
And as beautiful as life.

Curated Post on a Reflection about Bloggers’ Block

I’ve been really thinking about this blog post that I read called You (Almost) Never Have Nothing to Write About: 4.5 Steps to Busting Bloggers’ Block by Michelle W. because it really touches on one of my strongest obstacles in my personal knowledge management (PKM) system (see Harold Jarche’s article) . I still struggle with the idea that people would want to take even a second out of their day to read what I think, or what I have read, or … anything!

Looking at Michelle’s article, I particularly appreciate her final point when she writes, “You read blogs because you’re drawn to the personalities behind them, and that’s why others read your blog. If you publish something that’s a real reflection of you — whether it’s an in-depth analysis of a political issue or a series of haiku about your bicycle — your fans will read and like it. Give yourself some credit — people like you, they really do.”

This point is hard for me to swallow because it is so humbling.  I am grateful for those who are reading my blog… most of whom are reading it because we are in an EDD cohort together.  Still, I’m grateful because we are supporting each other in our endeavor to contribute a verse (I know it’s Walt Whitman, but I hear Robin Williams ever time!)… to become great trees (the great Maya Angelou). Thank you, sincerely, thank you.

 

Rethinking Homework

I read an interesting article by Katie Lepi called “Why It’s Time to Rethink (and Question) Homework.” The author brought up several excellent points about the purpose of homework, the credit given and weighted percentage for homework, and the new problems associated with it in a “flipped classroom”.  While I am interested in talking about every point in the article, I’d like to really focus on one … the title.

Teachers and Professors should constantly rethink AND question the homework assignments.  Haven’t you ever had to complete an assignment that you questioned? Of course you have! We all have.  And, I’m making a lot of assumption here but… I assume that those of us who are teachers have all assigned something that was useless, unprepared, superfluous, or down right lame. I have!

Katie Lepi encourages her readers to think hard about every homework assignment.  Good idea! If we have any expectation that our students are going to think hard about it, then we should do the same.  Here are five questions that she recommends:

• Can you offer your students options for their out of class work (without making it a logistical nightmare for yourself)?
• What options do you have for the type of work they could do?
• How will you assess the homework – will they do it just for credit, or will they get something more out of it?
• Does the homework given enhance the material, expand upon it, or rehash it?
• How can you structure the homework to encourage the students to think critically and apply their knowledge?

I really like the two questions that zero in on options.  What do you think about providing homework options? How might a HS English teacher like me reduce the amount of outside reading? Would students rather “watch” my lecture on Lord of the Flies and then read the text in class? How do I know they’re doing either… either way? Hmmmm.