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Ordinance No. 2025-07 Adopting FY 2025-2026 Budget for Aventura City of Excellence School (ACES) - May 22, 2025CITY OF AVENTURA ORDINANCE NO. 2025-07 AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING THE ATTACHED AVENTURA CITY OF EXCELLENCE SCHOOL OPERATING AND CAPITAL BUDGET FOR FISCAL YEAR 2025/2026 (JULY 1 — JUNE 30), PURSUANT TO SECTION 4.05 OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING FOR ENCUMBRANCES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS: Section 1. The 2025/2026 Operating and Capital Improvement Program Budget for the Aventura City of Excellence School, a copy of said budget being attached hereto and made a part hereof as specifically as if set forth at length herein, be and the same is hereby established and adopted. Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds appropriated in the Budget may be expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of the City shall be expended in accordance with the appropriations provided in the Budget adopted by this Ordinance and shall constitute an appropriation of the amounts specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall be made in accordance with Section 4.07 of the City Charter. Section 3. Budgetary Control. The Budget establishes a limitation on expenditures by department total. Said limitation requires that the total sum allocated to the Charter School Fund may not be increased or decreased without specific authorization by a duly -enacted Resolution affecting such amendment or transfer. Therefore, if requested by the Principal of the Aventura City of Excellence School, the City Manager may authorize transfers from one individual line item account to another, so long as the line item accounts are within the same department and fund. Section 4. Personnel Authorization. The "Personnel Allocation Summary" enumerates all authorized budgeted positions. However, if requested by the Principal of the City of Aventura Ordinance No. 2025-07 Aventura City of Excellence School, the City Manager may amend said authorized budgeted positions in order to address the operating needs of the department so long as sufficient budgeted funds are available. Section 5. Grants and Gifts. When the City of Aventura receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance any limitation regarding the use or expenditures of the monies received, the funds so received need not be shown in the Operating Budget nor shall said budget be subject to amendment of expenditures as a result of the receipt of said monies, but said monies shall only be disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. Amendments. Upon the passage and adoption of the Charter School Fund Budget for the City of Aventura, if the City Manager determines that the Department Total will exceed its original appropriation, the City Manager is hereby authorized and directed to prepare such Ordinances as may be necessary and proper to modify any line item from the Budget hereby. Section 7. Encumbrances. All outstanding encumbrances on June 30, 2025 shall lapse at that time; and all capital outlay encumbrances and/or capital outlay expenditures not spent during the fiscal year may be re -appropriated in the 2025/2026 fiscal year. Section 8. Severability. The provisions of this Ordinance are declared to be severable and if any section, sentence, clause or phrase of this Ordinance shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. Effective Date. This Ordinance shall be effective immediately upon adoption on second reading. Page 2 of 4 City of Aventura Ordinance No. 2025-07 The foregoing Ordinance was offered by Commissioner Blachman, who moved its adoption on first reading. This motion was seconded by Commissioner Kruss, and upon being put to a vote, the vote was as follows: Commissioner Clifford B. Ain Yes Commissioner Gustavo Blachman Yes Commissioner Amit Bloom Yes Commissioner Paul A. Kruss Yes Commissioner Cindy Orlinsky Yes Vice Mayor Rachel S. Friedland Yes Mayor Howard S. Weinberg Yes The foregoing Ordinance was offered by Commissioner Kruss, who moved its adoption on second reading. This motion was seconded by Commissioner Bloom, and upon being put to a vote, the vote was as follows: Commissioner Clifford B. Ain Yes Commissioner Gustavo Blachman Yes Commissioner Amit Bloom Yes Commissioner Rachel S. Friedland Yes Commissioner Paul A. Kruss Yes Vice Mayor Cindy Orlinsky Yes Mayor Howard S. Weinberg Yes PASSED on first reading this 17th day of April, 2025. PASSED AND ADOPTED on second reading this 22nd day of May, 2025. Page 3 of 4 City of Aventura Ordinance No. 2025-07 WARD S. WEINBERG, ES MAYOR &,rO� as 5 vow ATTEST- ELLISA L. HORVA , MMC CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: ROBERT MEYERS- CITY ATTORNEY WEISS SEROTA HELFMAN COLE + BIERMAN, P.L. Page 4 of 4 City of Aventura Aventura City of Excellence School Budget Fiscal Year 2025/2026 %N CHARTER SCHOOLS:, A City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2025/2026 City Commission/Governing Board Mayor Howard S. Weinberg, Esq. Commissioner Clifford B. Ain Commissioner Gustavo Blachman Commissioner Amit Bloom Commissioner Rachel S. Friedland, Esq Commissioner Paul A. Kruss Commissioner Cindy Orlinsky City Manager Bryan Pegues Principal Ana Melhuish Planning/Management Services Provided Charter Schools USA This page has intentionally been left blank City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2025/2026 Table of Contents Charter Schools USA's Budget Message................................................................................................................. i-v Comparative Personnel Allocation Summary......................................................................................................... ii Full -Time Staff Comparison Chart............................................................................................................................... iii Introduction............................................................................................................................................1-3 Mission Statement, Vision Statement, and Commitment Statement..................................................... 2 Organization and Operations................................................................................................................................. 3 Fund Description & Summary..........................................................................................................5-6 Revenue Projection & Rationale......................................................................................................7-9 Budgetary Account Summary by Expenditure Function .................................................... 11-14 ACES Instructional Pay -for -Performance Pay Plan.............................................................. 15-17 This page has intentionally been left blank MEMORANDUM TO: City Commission/Governing Board Bryan Pegues, City Manager FROM: Ana Melhuish, Principal, Aventura City of Excellence School Ayanna Jeffrey, Sr. Accounting Analyst, Charter Schools USA DATE: May 16, 2025 SUBJECT: Proposed 2025/2026 Aventura City of Excellence School Budget Attached is the proposed 2025/2026 Aventura City of Excellence School ("ACES") Budget (Fund 190) which will be effective from July 1, 2025 — June 30, 2026, for review and consideration. Our goal in preparing the budget was to ensure continued delivery of high - quality educational services to the students. The budget was prepared in a collaborative effort by CSUSA, including staff members from several different divisions, and the ACES Principal. In addition, the budget has also been reviewed by the City Manager and the Finance Director and will appear on first and second reading on April 17t" and May 22nd, 2025, respectively. The following are the major highlights of the 2025/2026 budget: • The school budget is based on a projected enrollment of 1,032 Kindergarten through 8t" grade students. • At the time of preparation, the Florida Legislative Session had not approved an increase of Florida Education Financial Program (FEFP) funding for Miami -Dade. However, the estimate of the projected increase in these revenues is included using the District's latest FEFP statement for the school as the starting point. • Includes 99 full-time equivalent employees at a projected cost of $8,862,471 and is summarized by class and category below: Job Class Category 2024-25 Projected 2025-26 Proposed Change Administrative Staff Full-time 18.0 18.0 Part-time - - Subtotal 18.0 18.0 Instructional Staff Full-time 84.0 81.0 (3.0) Part-time - - Subtotal 84.0 81.0 (3.0) Total Employees 102.0 99.0 (3.0) Vendor Services include contracted pupil transportation for four (4) buses to transport students that live two (2) miles or more from the School at a cost of $458,316. To continue enhancing students' instructional experience, $254,884 has been budgeted for textbooks, reference books and instructional licenses under Instructional Expenditures. Capital expenditures of $286,470 are budgeted for costs associated with Computer Hardware, IT Infrastructure and FF&E (i.e. Classroom Furniture). Compensation for Personnel Services Total Compensation for Personnel Services is budgeted at $8,862,471 or 63.3% of the total budget expenses and 67.4% of total operating revenue. This category includes 99 full-time equivalent employees, including 18 administrative staff positions and 81 instructional staff positions, detailed below. To maintain, attract, and retain highly qualified teachers, salaries reflect the school's proposed Pay Plan and stipends of $1,202,325 funded by the Miami -Dade County Referendum. All employees are under contract with CSUSA. Aventura City School of Excellence Comparative Personnel Allocation Summary 3 - Year Presentation 2023-24 2024-25 2025-26 Actual Projected Proposed Full- Part- Full- Part- Full- Part - Job Class Time Time Total Time Time Total Time Time Total Administrative Staff Principal 1.0 1.0 1.0 1.0 1.0 1.0 Assistant Principal 2.0 2.0 2.0 2.0 2.0 2.0 School Operations Administrator 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 3.0 2.0 5.0 3.0 3.0 3.0 3.0 Receptionist 1.0 - 1.0 1.0 1.0 1.0 1.0 Enrollment Management 1.0 1.0 1.0 1.0 1.0 1.0 Guidance Counselor 1.0 1.0 2.0 2.0 2.0 2.0 Dean of Curriculum/Dean of Students 1.0 1.0 2.0 2.0 2.0 2.0 IT Support 1.0 1.0 1.0 1.0 1.0 1.0 Other Support 2.0 2.0 - - - - HaII Monitor 4.0 4.0 4.0 4.0 4.0 4.0 Subtotal 18.0 2.0 20.0 18.0 18.0 18.0 18.0 Instructional Staff Teachers 71.0 - 71.0 67.0 67.0 68.0 68.0 ESE/Special Education Teachers 4.0 4.0 6.0 6.0 6.0 6.0 Curriculum Resource Teacher 1.0 1.0 3.0 3.0 3.0 3.0 Instructional Aides 6.0 8.0 14.0 6.0 6.0 3.0 3.0 Subs 2.0 - 2.0 2.0 2.0 1.0 1.0 Subtotal 84.0 8.0 92.0 84.0 84.0 81.0 81.0 Total 102.0 10.0 112.0 102.0 102.0 99.0 99.0 Full -Time Staff Comparison 102.0 101.5 101.0 100.5 100.0 99.5 99.0 98.5 98.0 97.5 2023/24 - 2024/25 - 2025/26 - Actual Projected Proposed The remainder of this page has been intentionally left blank The total proposed budget for 2025/2026 is $14,001,902 broken down into the following categories: Category Amount % Compensation $ 8,862,471 63.3% Professional Services 1,327,095 9.5% Vendor Services 1,479,201 10.6% Administrative Expenditures 100,142 0.7% Instructional Expenditures 254,884 1.8% Other Operating Expenditures 1,031,225 7.4% Fixed Expenditures 604,059 4.3% Capital Outlay 286,470 2.0% Repayment of Debt 56,355 0.4% Total $ 14,001,902 100.0% Instructional Expenditures 1.8% Administrative Expenditures 0.7% Ve n d o r Se ry i ce s 10.6% Professional Services 9.5% Expenditures by Category Fixed Expenditures OtherOperating 4.3% Capital Outlay Expenditures 2.0% 7.4% Repaymentof Debt 0.4% Compensation 63.3% Summary We are pleased to submit the detailed budget contained within this document and its related funding levels representing the City's continued commitment to support the Mission and Vision for Aventura City of Excellence School as outlined on page 2. The City Commission, acting in its capacity as the Aventura City of Excellence School Governing Board will meet during a Governing Board Meeting on May 22, 2025 to review the proposed budget document in detail. Please refer any questions relating to the enclosed budget to the City Manager's attention. Respectfully submitted, Ana Melhuish Ayanna Jeffrey Principal, Aventura City of Excellence Schools Sr. Accounting Analyst, CSUSA This page has intentionally been left blank City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2025/2026 Introduction City of Aventura Aventura City of Excellence School Mission Statement Aventura City School of Excellence will develop future leaders by providing a world -class education with unwavering commitment to the Whole Child, and unyielding dedication to Student Success. Excellence is the expectation, not the exception! Vision Statement To join with our community to become the premier charter school in the nation, where academic excellence coexists with the promotion of innovation and exploration grounded in an atmosphere of social responsibility. K City of Aventura Aventura City of Excellence School Organization and Operations The School is a special revenue fund found within the City's financial statements. The School commenced operations in the City in August 2003 and offers classes for Kindergarten through 8th grades with a projected enrollment of 1,032 students. The School is funded by public funds based on enrollment and may be eligible for grants in accordance with state and federal guidelines, including food service and capital outlay. The School can accept private donations, and the City can incur debt for its operations. Reporting Entity The School operates under a charter granted by the sponsoring school district, the Miami -Dade County Public School District (the "District"). The current charter is effective until June 30, 2033, but provides for a renewal of up to 15 years by mutual agreement of both parties. In 2005, the School amended the charter to include grades sixth through eighth. In 2012, the School amended the charter to increase the School capacity from 972 to 1,032 over five (5) years commencing with fiscal year 2012/13. The School is owned and operated by the City, is part of the City's government and is not a separate legal entity or otherwise organized apart from the City. The City was incorporated in November 1995 and operates under a Commission -Manager form of government. Management Agreement The City previously has a contract with Charter Schools USA, Inc. ("CSUSA") to provide those services necessary to organize, manage, staff, operate and maintain the School. The agreement expires on June 30, 2029, with a five-year renewal option by mutual agreement of both parties and provided that the District extends the charter granted to the City. Total management fees projected to be paid to the management company for fiscal year 2025/2026 are $977,116. The other expenditures that are reimbursed to CSUSA from the City relate to teachers' salaries, benefits and all related operational costs. Q This page has intentionally been left blank City of Aventura Aventura City School of Excellence Operating and Capital Budget Fiscal Year 2025/2026 Fund Description 0 Summary ventura City of Excellence School Fund - 190 Fiscal Year 2025/2026 (July 1 -June 30) Budget Category Summary Fund Description This fund accounts for operating and capital revenues and expenditures associated with the Aventura City of Excellence School. In accordance with their Management Agreement with the City, Charter Schools USA, is responsible for the School's budgetary, accounting, auditing and financial reporting functions. Revenue Projections Operating Revenue $ 14,295,259 $ 12,606,710 $ 12,862,693 $ 13,148,207 Proceeds from Long Term Debt- Lease - - - 153,695 City Subsidy (Advance from the City's General Fund) 4,501,495 1,108,552 1,108,552 700,000 $ 13,715,262 $ 13,971,24 Expenditures Operating Expenditures $ 14,810,433 $ 13,393,512 $ 13,608,503 $ 13,659,077 Capital Expenditures 931,791 321,750 353,279 286,470 Repayment of Debt - - - 56,355 01 Total Expenditures $ 15,742,224 $ 13,715,262 $ 13,4161,782 $ 14R1,902 Revenues over/(under) Expenditures $ 3,054,530 $ 0 $ 9,463 $ 0 The remainder of this page has intentionally been left blank AA City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2025/2026 Revenue Projection Rationale ADOPTED PROJECTED PROPOSED Aventura City of Excellence School BUDGET FORECAST BUDGET Proposed Budget Total Number of Students 1,032 1,032 1,032 Forecasted Average FTE per Student $ 8,750.00 $ 8,744.51 $ 8,963.12 REVENUE: Operating Revenue FTE $ 9,030,082 $ 9,024,334 $ 9,249,943 Capital Outlay 963,888 1,146,318 1,720,344 NSLP Revenue 90,000 78,022 78,022 Food Services 140,000 140,000 140,000 Before and Aftercare Revenue 145,000 103,910 175,000 Miscellaneous Revenue 561,500 564,837 123,337 Other Program Revenue: A+ Bonus 180,500 142,906 - Referendum Stipends 1,495,740 1,662,367 1,661,561 Total Operating Revenue $ 12,606,710 $ 12,862,693 $ 13,148,207 Other Non -Revenue Proceeds from Long Term Debt- Lease $ - $ - $ 153,695 City Subsidy Advance from the City's General Fund $ 1,108,552 $ 1,108,552 $ 700,000 Total Revenues $ 13,715,262 $ 13,971,245 $ 14,001,902 The remainder of this page has intentionally been left blank E:3 Revenue Projection Rationale Fiscal Year 2025/2026 Revenues The total revenues available for allocation in the 2025/2026 proposed budget are anticipated to be $14,001,902. This is a net increase of $286,640 or 2.1% compared to the prior year's budget primarily due to the estimated increase in capital outlay allocation. The estimate is based on previous guidance from FLDOE on increases to this funding program. Operating Revenue FTE - totals $9,249,943 and is based on an average of $8,963.12/student, which includes the transportation reimbursement component. This revenue category is anticipated to be higher than the prior year's adopted budget and represents the estimate of the projected increase in Florida Education Finance Program (FEFP) revenues using the District's latest FEFP statement for the school. Capital Outlay - totals $1,720,344, an increase of 78.5% over the previous budget. This is based on previous guidance from FLDOE on increases to this funding program. NSLP Revenue - totals $78,022 and represents an estimate for reimbursement by the National School Lunch Program ("NSLP") for low-cost or free meals that are provided to students who qualify for the federally assisted meal program. This revenue category is projected based on current year reimbursement rates and assumes consistent eligibility year -over -year in the student population. Food Services - totals $140,000 and represents an estimate for unsubsidized meals purchased by students. This revenue category remained the same year -over -year in line with enrollment on a per capita basis using the current year student participation rate. Miscellaneous Revenue -is $123,337 and comprises of $120,000 derived from revenue sharing agreements for leases that generate billboard advertising revenue and $3,337 for estimated bank account interest revenue. Other Program Revenue - totals $1,661,561 consisting of Miami -Dade County Referendum revenue that will be used for security personnel and teacher stipends. Other Non -Revenue City Subsidy (Advance from the City's General Fund) - is $700,000 and is required to balance the budget. This is a decrease of $408,552 when compared with the prior year's budget amount. Proceeds from Long Term Debt. Lease - the school will obtain finance lease funding to purchase the computer hardware needed for this year. 01 This page has intentionally been left blank 10 City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2025/2026 Budgetary Account Summary by Expenditure Function 11 ADOPTED PROJECTED PROPOSED Don Soffer Aventura High School BUDGET FORECAST BUDGET Proposed Budget EXPENDITURES Administrative Staff Principal 1.0 1.0 1.0 Assistant Principal 2.0 2.0 2.0 School Operations Administrator 1.0 1.0 1.0 Administrative Assistant 3.0 3.0 3.0 Receptionist 1.0 1.0 1.0 Enrollment Management 1.0 1.0 1.0 Guidance Counselor 1.0 2.0 2.0 Dean of Curriculum/Dean of Students 1.0 2.0 2.0 IT Support 1.0 1.0 1.0 Other Support 2.0 - - Aftercare - - - Hall Monitor 4.0 4.0 4.0 Subtotal Administrative Staff 18.0 $ 932,266 18.0 $ 1,177,170 18.0 $ 1,215,670 Instructional Staff Teachers 71.0 67.0 68.0 ESE/Special Education Teachers 4.0 6.0 6.0 Curriculum Resource Teacher 1.0 3.0 3.0 Instructional Aides 6.0 6.0 3.0 Subs 2.0 2.0 1.0 Subtotal Instructional Staff 84.0 $ 5,004,380 84.0 $ 4,750,796 81.0 $ 4,741,836 Tutoring $ - $ 9,278 $ 16,625 Bonuses 150,906 147,722 52,911 Stipends 1,168,194 1,423,072 1,358, 267 Benefits 1,024,431 730,159 890,514 Payroll Taxes 1,040,525 604,788 586,647 Subtotal $ 3,384,056 $ 2,915,019 $ 2,904,965 Total Compensation 102.0 $ 9,320,702 102.0 $ 8,842,985 99.0 $ 8,862,471 The remainder of this page has intentionally been left blank 12 ADOPTED PROJECTED PROPOSED Aventura City of Excellence School BUDGET FORECAST BUDGET Proposed Budget - Continued Professional Services Management Fee $ 749,203 $ 749,203 $ 977,116 Legal Fees - 2,289 9,900 Fee to County Board 41,824 42,714 44,816 Outside Staff Development 44,750 45,050 45,050 Accounting Services - Audit 11,000 11,000 11,000 Professional Fees- Other 8,650 8,650 21,637 Computer Services Fees 158,082 158,082 207,432 Advertising/Marketing Expenditure - 7,033 10,144 Subtotal Professional Services $ 1,013,508 $ 1,024,021 $ 1,327,095 Vendor Services Contracted Pupil Transportation $ 296,000 $ 386,265 $ 458,316 Contracted Mental Health 75,000 75,000 106,510 Extra -Curricular Activity Events & Transportation 480,000 480,000 44,450 Contracted Food Services 230,000 230,000 230,000 Drug Testing Fees - 1,926 21000 Licenses & Permits - 2,364 2,365 Contracted Custodial Services 349,359 392,085 416,325 Contracted Security 134,902 134,902 219,235 Subtotal Vendor Services $ 1,565,261 $ 1,702,543 $ 1,479,201 Administration Expenditures Travel $ 10,400 $ 10,400 $ 7,750 Meals 250 250 250 Lodging 5,000 5,000 51000 Business Expenditure - Other - 10,442 11,892 Dues & Subscriptions 16,500 9,273 10,550 Printing 50,000 50,000 52,500 Office Supplies 15,000 15,000 12,200 Medical Supplies - - - Subtotal Administrative Expenditures $ 97,150 $ 100,365 $ 100,142 Instructional Expenditures Textbooks & Reference Books $ 113,000 $ 23,645 $ 57,275 Consumable Instructional (Student) - 10,315 11,000 Consumable Instructional (Teacher) - - 350 Instructional Licenses 60,000 116,711 109,609 Testing Materials 29,972 29,972 1,650 Florida Teacher Lead Program - 22,200 - Contracted SPED Instruction 75,000 75,000 75,000 Subtotal Instructional Expenditures $ 277,972 $ 277,844 $ 254,884 13 ADOPTED PROJECTED PROPOSED Aventura City of Excellence School BUDGET FORECAST BUDGET Proposed Budget - Continued Other Operating Expenditures Telephone & Internet $ 75,840 $ 59,095 $ 57,194 Postage - 4,741 5,258 Electricity 175,000 175,000 154,665 Water & Sewer 84,286 64,956 47,940 Waste Disposal - 15,977 19,173 Pest Control 9,600 9,600 8,865 Cleaning Supplies - 105,107 88,417 Building Repairs & Maintenance 176,393 581,511 600,789 Equipment Repairs & Maintenance - 413 - Miscellaneous Expenditures 5,500 52,046 48,924 Subtotal Other Operating Expenditures $ 526,619 $ 1,068,445 $ 1,031,225 Fixed Expenditures Office Equipment- Leasing Expenditures $ 31,000 $ 31,000 $ 24,624 Professional Liability & Other Insurance 117,300 117,300 135,435 Subtotal Fixed Expenditures $ 148,300 $ 148,299 $ 160,059 Rent Expense $ 444,000 $ 444,000 $ 444,000 Total Operating Expenditures $ 13,393,512 $ 13,608,503 $ 13,659,077 Capital Expenditures Computers - Hardware $ 277,750 $ 278,093 $ 185,415 Audio Visual Equipment - 11,924 36,900 IT Infrastructure 44,000 44,000 25,000 FF&E - 381 12,500 Other - 18,881 26,655 Total Capital Expenditures $ 321,750 $ 353,279 $ 286,470 Total Unadjusted Operating and Capital Expenditures $ 13,715,262 $ 13,961,782 $ 13,945,547 Unadjusted Revenue over/(under) Expenditures $ 0 $ 9,463 $ 56,355 Debt Repayments Long term Debt Repayment $ - $ - $ 51,232 Interest Payment $ $ $ 5,123 Total Debt Repayments $ - $ $ 56,355 Total Adjusted Operating and Capital Expenditures and Debt Repayments $ 13,715,262 $ 13,961,782 $ 14,001,902 Total Revenues $ 13,715,262 $ 13,971,245 $ 14,001,902 Projected Addition to Fund Balance/(Deficit) $ 0 $ 9,463 $ 0 14 City of Aventura Aventura City of Excellence School Operating and Capital Budget Fiscal Year 2025/2026 ACES Instructional Pay -For -Performance Plan 40*41, CHARTER SCHOOLS USA 15 INDEX •ap%k, CHARTER SCHOOLS USA ACES INSTRUCTIONAL PAY -FOR -PERFORMANCE PLAN A. CSUSA PAY PRACTICES B. PERFORMANCE BASED COMPENSATION c. MERIT INCREASE SCHEDULE A. CSUSA PAY PRACTICES CSUSA salaries are competitive with the surrounding area schools but structured differently, with a greater emphasis on performance -based pay. For base salaries, pay bands have been established to a minimum, midpoint, and maximum scale by which job families can grow with merit increases. CSUSA will budget criteria, incentives, and other motivating factors to attract, reward and retain the best employees. A salary worksheet will be used to calculate starting salaries in a fair & consistent manner. Below are the basic criteria utilized to determine starting salaries. Base Salary for Teachers in their initial year (10 Month) • Base Pay $50,500 • Positive Adjustments to base for Education Credentials o $3,100 for Masters o $5,150 for Specialist o $7,200 for Doctorate • Other Compensation: (to be reevaluated annually and subject to funding availability) o Miami -Dade County Referendum will be added as a stipend to Teacher base pay • Teachers whose certification expires and those who have not received their statement of eligibility from the FLDOE will be classified as "Permanent Substitutes," with a base pay of $47,500 and no eligibility for advanced degree supplements. Permanent substitutes are not eligible for referendum pay. B. PERFORMANCE BASED COMPENSATION Research supports the notion that people are motivated through achievement, recognition, and growth opportunities. Moreover, studies indicate that not only does this contribute to the retention of high quality staff, but also positively impacts student achievement. Consequently, the School will adopt a performance - based compensation plan that includes: • Merit increases for faculty and staff are determined by a robust evaluation tool based on the research of Robert Marzano, in alignment with statutory requirements • A "Cost of Living" adjustment option may be included in the schedule I[: • Participation in various programs to provide incentive bonuses for teachers • Performance bonuses for Administration based on Academic Performance, Enrollment/Growth and Culture metrics • School wide performance incentive goal- provided to faculty and staff at schools that achieve predetermined school wide academic improvement goals • Stipends (supplements) are offered separately from base pay for Additional Academic Responsibilities, Title 1 Schools, Critical Teacher Shortage Areas etc. c. MERIT INCREASE SCHEDULE Final Level Instructional staff member scores are calculated by combining the Instructional Practice and Student Performance components of the final evaluation. Please see the school's approved evaluation plan. Budget will determine the Effective teacher's percent increase. This percent increase will fall between 50%-75% of the percent increase that Highly Effective teachers receive per statutory requirements. CSUSA PERFORMANCE EVALUATION RESULTS INSTRUCTIONAL INCREASE* Level 1: UNSATISFACTORY/DEVELOPING/NEEDS0% IMPROVEMENT Level 2: DEVELOPING/ NEEDS IMPROVEMENT 0% Level 3: APPLYING / EFFECTIVE 2.0% Level 4: INNOVATIVE / HIGHLY EFFECTIVE 2.67 - 4% *Merit increases are subject to budget allocation • A "Cost of Living" adjustment option may be included in the schedule, budget permitting • Stipends (supplements) are offered separately from base pay for Additional Academic Responsibilities, including teaching extra periods and student supervision during planning, lunch, before and after school. 17 Aventura City of Excellence School 3333 NE 188th Street Aventura, Florida 33180 Office Telephone: (305) 466-1499 Website: www.aventuracharter.org