Fresno State
Programs for Children, lnc.
2015-16
Budget
Approved by Board of Directors - May 13, 2015
Fresno State Programs for Children
Executive Summary
May 13, 2015
Program Mission
The mission of Fresno State Programs for Children (PFC) is to assist students in attaining their
educational goals by providing child care services in convenient and affordable settings that are of
high quality, developmentally and culturally appropriate, and based on building positive,
collaborative relationships with children, their families, and academic and community programs.
2015-16 Budget Assumptions
In order to meet program goals and operate within its available resources, PFC has developed the
following assumptions:
•
Assumes an increase of $2,377 m revenues. This increase is composed primarily of the
following:
o Increase of $40,000 in student body fees as compared to 2014-1 5 due to increase in
allocation.
o Increase of $23,853 due to increase in federal contract amount.
o Increase of $19,77 4 in state preschool contract amount.
o Decrease of $25,000 in income eligible parent fees.
o Decrease of $27,440 from the Jordan College of Agriculture Sciences and Technology.
o Decrease of $28,81O fro m the Kremen School of Education and Human development.
•
Assumes a decrease in salari es and benefits cost of $31 ,046. This decrease is composed
primarily of the following:
o Reduction of salary expense and benefits for Center Directors $78,3 15.
o Assumes an elimination of mandatory furlough days $28,427.
o
Assumes a reduction of Program Director salary $13, 183 due to 20% allocation of time
to other instructional responsibilities.
o Increase in benefits of $13,508. Increases are the result of increases in health insurance
and other employment benefits.
o
Increase in salari es of $2,700 due to increase in minimum wage to $10/hour effective
January 1, 201 6
1
o
Increase in salaries of $1,003 due to reclassification of one Associate Teacher to a
Teacher.
•
Assumes an increase in professional development expense of $4,100. The Fansler Institute for
Leadership in Early Childhood Education (Fansler Institute) funded these costs in 2014-15.
PFC will assume these expenses in 2015-16.
•
Assumes an increase in instructional materials expenses of$3,450 for classroom furniture and
exterior toys (bikes).
•
Assumes an increase in cleaning and maintenance supplies of $1 ,500.
•
Assumes an increase in food costs of $4,000.
•
Assumes an increase in extemal audit fees of $300 or 2%.
•
Assumes a decrease of $1,430 in depreciation as PFC will not be purchasing classroom
furniture as originally planned from the Capital Replacement Reserve.
•
Assumes a decrease in licenses, permits and fees of $1,400 due to recent reaccreditation.
•
Assumes an increase in repairs and maintenance of $3,000.
•
Assumes an increase in unre1ated business income tax (UBIT) of $2,000 due to increased
community enrollment for 2015-16.
2015-16 Program Goals
•
Continue to provide high quality child care services to students in order for them to
successfully complete their higher education goals.
•
Maximize enrollment strategies for subsidized and full fee families that are necessary to
realize PFC's fiscal goals.
•
Refine structural organization to ensure financial stability and adequate supervision of the
centers.
•
Eliminate mandatory furlough days during FY15-16.
•
Continue to provide access to professional development, training and leadership
opportunities for program staffbased on staff evaluations and NAEYC criteria.
•
Continue to support academic programs and provide learning experiences for Fresno
State students, faculty and community members.
2
2014-15 Accomplishments
•
Over 200 children between the ages of three months and 12 years and their families
participated in PFC programs during the 2014-15 year. Participants received high quality
services related to curriculum, parent involvement, and assessment.
•
PFC centers provided leamíng experiences for 493 individuals, includíng Fresno State
students, comrnuníty college students, and comrnunity members. Activities carried out at
the PFC centers in 2014-15 included:
o Laboratory experiences for Child Development undergraduate students and teacher
candidates.
o Research opportunities for faculty and graduate students in educatíon and psychology.
o Employment and work experience for students
o Service learning and work experience for Campus programs including Jumpstart and
the TARGET program.
o Opportunities for observation and completing assignments for students from a variety
of majors including child development, psychology, nursing, kinesiology, food science
and nutrition and marketing.
o PFC teachers actíng as mentors for comrnunity college students
o Partícipation ín state-wide research related to maintaining quality in early educatíon
programs.
•
PFC teachers and administrators engaged in community service through participation on
comrnunity boards, consultation, and membership in the local professional early education
organization.
•
The PFC centers successfully completed accreditation by the National Associatíon for the
Educatíon of Y oung Children. The accreditation period is five years.
•
Continued a successful collaboration with Fresno Unified School District ín providing the
only specíal educatíon/full inclusion preschool program in the Fresno area.
•
In collaboration with the D. Paul Fansler Institute for Leadership in Early Childhood
Education (Fansler Instítute), multiple teachers and administrators attended and presented
workshops at local, and national conferences.
•
PFC centers achieved the highest possible rating (5-star) for program quality from the
FCOE Early Stars quality rating system.
•
In collaboratíon with KSOEHD and the Fansler Institute, successfully completed the first
year of a dual ímrnersion preschool room in the Huggins Center.
3
Fresno State Programs for Children, lnc.
2015-16 Budget
Program lncome:
Student Body Fees
Federal Contracts-CCTR
Sta te Grants
Sta te Preschool - CSPP
Federal Food Program
State Food Program
Parent Fees lncome Eligible
Parent Fees Full Fee
Student Affairs Contribution
JCAST Contribution
KSOEHD Contribution
lnte rest lncome
Donation lncome
Miscella neous
lnsurance Dividend Refund
2012-13
Actual
2013-14
Actual
2014-15
Budget
20 15-16
Budget
$414,693
357,663
$36 1,586
387,742
1,788
262,646
64,959
$340,000
41 7,829
$380,000
441 ,682
o
310,65 1
66,482
Total lncome:
Program Expenses:
Salaries:
Master Teachers & Teachers
Center Directors
Associate Teachers
Lnstructional Aides-Hourly & Students
lnstructional Ai des-Work Study
Office Clerical
Food Service
Substitutes
Total Salaries:
Benefits:
FICA
Health lnsurance
Unemployrnent lnsurance
Workers Comp Insurance
Reimbursed Benefits -Univ
Vacation & CTO Payable
FirstAid/CPR
Retirement
T otal Benefits:
Total Salarics and Benefits:
o
o
288,637
65,000
308,4 11
65,000
o
o
o
o
33,460
246,550
3 1,560
27,440
28,8 10
1,594
374
13,293
11 ,096
1,543,666
31,983
261,124
30,000
230,000
3 1,560
27,440
28,810
1,333
161
30,873
2,41 8
I ,462,863
30,000
255,000
31,560
27,440
28,810
1,500
o
o
1,500,776
1,503 153
363, 105
143 ,666
157,505
130,865
9,137
4 3, 109
44,259
64,495
956, 14 1
352,090
149,857
156,408
114,045
9,020
43, 109
44,3 10
6 1,967
930,806
404,286
13 1,660
16 1, 100
128,890
7,000
43,44 1
44,86 1
52,000
973,238
540,460
50, 11 2
105,9 13
93,6 15
9,645
46,739
48,268
33,932
928,684
53,366
124,430
14,066
56,495
25,103
2,830
1,000
2,536
279,826
52,237
134, 139
11 ,650
53,4 78
1,997
-2,53 7
776
26,20 7
277,947
51,400
15 1,000
11 ,000
38,000
26,200
56,639
164,296
8,750
4 1,452
19,972
o
o
1,000
1,900
280,500
1,000
1,900
294,008
I ,235,967
1,208,753
I ,253,738
1,222,692
2,440
1,080
2,789
50
1,020
296
2,685
o
o
o
o
100
500
500
3,000
3,856
1,833
232
1,6 18
284
5, 114
2,007
1,084
1,90 1
237
4,000
1,000
500
1,000
250
4,000
1,000
1,500
1,000
2,700
Professional Dcvclopment:
Conference Expense
Dues/Membership Fees
Training
Trave!
lnstr uctiona l Matcrials:
Arts and Crafts
Books/Media
Classroom Fumiture
Toys - Interior
Toys - Exterior
o
4
o
o
o
1,500
o
o
15,000
15,000
Fresno State Programs for Children, lnc.
2015-16 Budget
2012-13
Actua l
2013-14
Actual
2014-15
Budgct
2015-16
Budget
490
6,657
68,319
54 1
7,543
65,546
600
4,500
68,000
Supplies:
Bedding Supplies
Cleaning/Maintenance
Food Cost
Food Service Paper Supplies
Food Service Supplies
l nfant Supplies
Laundry Supplies
Miscellaneous
Office Supplies
Other:
Administrative Fee
Advertising
Audit Fees-CSU
Audit Fees-Extem al
Bad Debt
Bank Fees
Depreciation
Equipment Lease (Copier/Computers)
Fingerprinting
lnsurance
Legal Fees
Licenses, Permits, and Fees
Management & Acctg Services Fee (Assoc.)
Miscellaneous
Repa irs/Ma intenance/Janitorial
Retirement Program Fee (401 K)
Telephone
UBIT
o
o
o
5,362
6,28 1
462
177
5,163
3,741
3 13
138
6,000
4,300
600
200
600
6,000
72,000
3,200
2,800
4,300
600
200
12,257
7,942
8,500
8,500
o
o
o
o
o
o
o
o
o
o
o
o
15,300
8,272
1,430
2,088
3,880
1,840
10,598
20,865
1,532
1, 141
1,070
5,5 18
2,250
10,548
18,300
2,000
1,200
1,070
5,000
2,000
10,300
500
1, 100
68,206
500
8,000
2,200
3,500
9,000
o
o
2,155
70,600
5
8,348
1,500
3,470
o
1,985
68,500
349
8,379
1,400
3,472
6,972
18,000
2,000
1,200
2,500
5,000
2,000
10,300
500
2,500
68,206
500
5,000
2,200
3,500
7,000
Total Expcnses:
I,479,590
1,448,055
I ,483,594
I ,468,068
Net Surplus (Deficit):
$64 076
$14 808
$17 182
$35.085
5