Budget Overview
The Redwood City School District (RCSD) runs 12 TK-8 schools. Its 2026-27 Adopted Budget, adopted by the Board on June 24, 2026, plans $151.3M in General Fund spending against $150.3M in revenue, for a planned deficit of about $1.0M. It assumes 6,239 students, down from 6,310 in 2025-26.
Community-Funded (Basic Aid) Status
RCSD is one of roughly 100 "community-funded" (formerly "Basic Aid") districts in California. This means local property tax revenue exceeds what the state would otherwise provide through the Local Control Funding Formula (LCFF). The district keeps all of its local property tax revenue. In the state's 2025-26 P-2 calculation, RCSD's local revenue came in $2.6M above its LCFF entitlement of $82.6M, so the formula owes it no state aid. RCSD does still get two LCFF payments from the state: $1.2M from the Education Protection Account, which every district receives, and a minimum state aid guarantee of $12.9M (see Revenue below).
What does Basic Aid mean in practice? RCSD's funding rises and falls with local property values, not with state budget decisions. When property values grow, so does district revenue. But unlike state-funded districts, RCSD does not receive automatic cost-of-living adjustments from Sacramento. RCSD still has an LCFF Supplemental and Concentration entitlement, projected at $9.87M for 2026-27 in the adopted LCAP, based on its share of unduplicated pupils (low-income, English Learner, foster, and homeless students; 59.37% in the adopted budget's assumptions). In a community-funded district that entitlement is funded from the district's own property tax revenue rather than as a separate state check. Its main effect is to set the LCAP minimum-proportionality spending floor for those students.
Budget at a Glance
| General Fund | 2025-26 actual | 2026-27 adopted |
|---|---|---|
| Revenue | $147,484,752 | $150,289,231 |
| Transfer in (RDA negotiated agreements) | $11,000,000 | $0 |
| Expenditures | $157,215,678 | $151,272,528 |
| Net Change in Fund Balance | +$1,269,074 | ($983,297) |
| Beginning Fund Balance | $17,108,863 | $12,748,477* |
| Ending Fund Balance | $18,377,937 | $11,765,180* |
| Reserve (3% min. + unassigned) | $6,267,740 (3.99%) | $4,711,899 (3.11%) |
| Per-Pupil Spending† | ~$24,915 | ~$24,246 |
| District Enrollment | 6,310 | 6,239 (projected) |
| Average Daily Attendance | 94.70% | 95.57% (assumed) |
* The budget was built in June on the estimated 2025-26 close ($12,748,477). The actual close came in at $18,377,937. Started from the actual balance, the same 2026-27 plan ends the year at $17,394,640, as the state report filed with the Unaudited Actuals shows. † rcsd.info calculation: General Fund expenditures ÷ enrollment.
Sources: 2026-27 Adopted Budget, adopted June 24, 2026 (pp. 9, 11, 12, 15); 2025-26 Unaudited Actuals, approved September 23, 2026 (pp. 7-10). Revenue for 2025-26 is shown the way the Unaudited Actuals' executive summary reports it, without the $11.0M transfer, which has its own row.
How 2025-26 Actually Ended
The 2025-26 Unaudited Actuals close the books on the year that ended June 30, 2026. Spending exceeded revenue by $9,730,926, but an $11.0M transfer in from the district's RDA negotiated-agreement funds more than covered the gap, so the General Fund balance grew $1.27M, from $17.11M to $18.38M. That is about $5.63 million better than the June estimate, mostly because expenditures came in $9.54 million under projection (chiefly services and operating costs, books and supplies, and benefits). Reserves ended at 3.99% of expenditures (the book rounds this to 4.0%), above the 3% state minimum.
| Ending balance, June 30, 2026 | Amount |
|---|---|
| Nonspendable (revolving cash, stores, prepaids) | $604,327 |
| Restricted (grants and programs with legal limits) | $10,575,459 |
| Assigned (carryover of site and S&C funds) | $930,411 |
| Reserve for Economic Uncertainties (3%) | $4,716,470 |
| Unassigned | $1,551,270 |
| Total Ending Balance | $18,377,937 |
The district also certified that its 2025-26 spending subject to the state's Gann (Proposition 4) appropriations limit was exactly at that limit, $94,351,626.61 (Resolution No. 10, adopted September 23, 2026).
Source: 2025-26 Unaudited Actuals (executive summary p. 7; Fund 01 summary p. 8; SACS Form 01 components of ending fund balance), approved by the Board September 23, 2026. Board presentation.
What This Page Covers (And What It Doesn't)
The numbers above describe Fund 01, the General Fund — RCSD's main operating fund and the source for teacher salaries, instructional programs, and day-to-day operations. The General Fund is the right lens for "what's the district's budget?" because it's by far the largest fund and drives most policy decisions. But the district also operates several separately-accounted funds that don't appear in the $151.3M figure (balances at June 30, 2026):
- Fund 12 — Child Development Center (CDC): the State Preschool Program (CSPP) and other early-childhood operations, funded primarily by state preschool grants and parent fees. Balance $4.06M.
- Fund 13 — Cafeteria / Child Nutrition Services (CNS): the school meals program, funded by federal and state meal reimbursements plus meal sales. Balance $5.26M.
- Fund 21 — Building Fund: proceeds from voter-approved general obligation bonds (Measures S and T), restricted to capital improvements. Covered separately in the Bonds & Construction section.
- Funds 25, 35 and 40 — capital funds: Capital Facilities ($10.30M), County School Facilities ($22.54M) and Special Reserve for Capital Outlay ($7.57M).
Other smaller funds (debt service, deferred maintenance, etc.) exist but are non-material to district operations. Unless otherwise noted, the rest of this page describes Fund 01.
Other-fund balances: 2025-26 Unaudited Actuals, Summary of Other Funds (p. 13).
Where the Money Comes From
The 2026-27 Adopted Budget expects $150.3M in General Fund revenue from local property taxes, state and federal funds, and local sources. Because RCSD is a community-funded district, local property taxes are the single largest source. The 2025-26 column shows what actually came in last year.
| Category | 2025-26 actual | 2026-27 adopted | % of 2026-27 |
|---|---|---|---|
| LCFF Minimum State Aid (see note) | $13,077,781 | $12,863,512 | 8.6% |
| LCFF Education Protection Account | $1,198,570 | $1,192,530 | 0.8% |
| LCFF Property Taxes (net of in-lieu) | $85,060,778 | $89,320,674 | 59.4% |
| Special Education Property Taxes | $5,737,822 | $8,216,514 | 5.5% |
| Federal Revenues | $3,849,746 | $3,903,526 | 2.6% |
| Other State Revenues | $21,663,999 | $19,821,887 | 13.2% |
| Lottery | $1,764,923 | $1,657,535 | 1.1% |
| Local Revenues | $13,472,245 | $11,684,351 | 7.8% |
| Measure U Parcel Tax | $1,658,889 | $1,628,702 | 1.1% |
| Transfer in: RDA negotiated agreements (Fund 25) | $11,000,000 | — | — |
| Total Revenue and Transfers In | $158,484,752 | $150,289,231 | 100% |
Sources: 2026-27 Adopted Budget, General Fund Sources of Revenue (p. 11); 2025-26 Unaudited Actuals, General Fund Sources of Revenue (p. 9). Both books' revenue tables use these categories; the 2025-26 total includes the $11.0M transfer, so it is $11.0M higher than the $147,484,752 in the Unaudited Actuals' executive summary. Percentages are rounded. The 2025-26 rows add to $1 more than the book's printed total, a rounding difference in the book. Note on minimum state aid: the books call this line "LCFF State Aid". The state's Principal Apportionment exhibit (2025-26 P-2, School District LCFF Calculation) shows what it is: not formula aid, which is $0 for RCSD, but Categorical Minimum State Aid ($12,863,512, line J-9). When LCFF replaced the old funding system in 2013, the law (Education Code 42238.03(e)) guaranteed every district at least the state aid it had been getting; for a community-funded district that is the state money it got for special programs in 2012-13. It is a different figure from the Supplemental & Concentration entitlement described below.
Property Taxes — The Foundation
Local property taxes (LCFF property taxes plus Special Education property taxes) are budgeted at $97.5M, or 64.9% of 2026-27 General Fund revenue. San Mateo County collects property taxes and distributes the district's share. Because RCSD is community-funded, it keeps all allocated property tax revenue rather than returning a portion to the state. The LCFF property-tax line is shown net of the "in-lieu" property taxes the district passes to charter schools.
The district assumes 5.00% annual property tax growth in its multi-year projections. However, as the district notes, "the vast majority of homes in the RCSD attendance zone were purchased when property values were much lower," meaning assessed values (and thus tax revenue) may be lower than neighboring districts with higher turnover.
LCFF Supplemental & Concentration Entitlement
The adopted 2026-27 LCAP projects RCSD's LCFF Supplemental and Concentration amount at $9,874,917. This is the entitlement amount calculated by the LCFF formula from the share of RCSD's students who are unduplicated pupils (qualifying as low-income, English Learner, foster youth, or homeless). For state-funded districts this would arrive as separate state cash; for a community-funded district like RCSD the entitlement is funded from the district's own property tax revenue. The amount still has real consequences: it sets the LCAP minimum-proportionality spending floor, meaning the district must show at least this much being directed toward increased or improved services for unduplicated pupils. For 2026-27 the LCAP sets the required percentage to increase or improve services at 12.122%.
Source: Adopted 2026-27 LCAP, Increased or Improved Services (p. 74) and Total Planned Expenditures Table (p. 95).
Federal Funds
Federal revenues ($3.9M, 2.6% of the 2026-27 budget) include Title I grants for high-poverty schools, Title III for English Learner programs, and IDEA funding for special education. Seven of the district's 12 schools receive Title I funding (2025-26 SPSAs). Federal funds are "restricted," meaning they must be spent on specific federally mandated purposes.
RDA Transfers
In 2025-26 the General Fund received an $11.0M transfer from Fund 25, where the district holds money from its negotiated agreements with the former redevelopment agency (RDA). That was 6.9% of the year's revenue and transfers. The 2026-27 Adopted Budget and its two projection years include no such transfer, which is the largest single reason 2026-27 revenue is lower than 2025-26's.
What are restricted vs. unrestricted funds? "Restricted" funds come with legal strings attached: federal Title I money must serve low-income students, bond money can only pay for facilities, and Measure U funds can only support the programs voters approved. "Unrestricted" funds (primarily property taxes) can be used for any lawful purpose. Of the $18.38M General Fund balance at June 30, 2026, $10.58M is restricted, leaving a modest unrestricted cushion.
School Bonds — Measures T & S
RCSD voters have approved two general obligation (GO) bond measures totaling $491 million to modernize school facilities. Bond funds are legally restricted to capital projects and cannot be used for salaries, pensions, or operating expenses.
How School Bonds Work
A general obligation bond is essentially a loan from investors that the district repays over time using property tax revenue. Voters must approve bonds by a 55% supermajority. The state constitution limits the tax rate to $30 per $100,000 of assessed value for elementary districts ($60 for unified). Bond money goes into a separate Building Fund (Fund 21) — completely separate from the General Fund that pays for teachers and programs.
Bond money CAN pay for: New construction, renovations, HVAC systems, electrical upgrades, safety improvements, technology infrastructure, furniture, and equipment permanently affixed to buildings.
Bond money CANNOT pay for: Teacher or administrator salaries, pensions, benefits, textbooks, professional development, or any ongoing operating costs.
Measure T (Phase I) — Passed November 2015
| Detail | Measure T |
|---|---|
| Amount | $193 million |
| Voter Approval | 63.5% Yes |
| Tax Rate | $30 per $100K assessed value |
| Max. Repayment Period | 40 years |
| Election Date | November 3, 2015 |
Measure T funded Phase I of the district's Facilities Master Plan, addressing the most urgent needs at aging campuses. Projects included classroom renovations, roof repairs, fire and earthquake safety upgrades, technology infrastructure, and modernized learning spaces. Completed projects include major modernizations at Hoover, Taft, Clifford, Roosevelt, Garfield, and Adelante Selby, among others.
Source: Ballotpedia: Measure T (2015).
Measure S (Phase II) — Passed November 2022
| Detail | Measure S |
|---|---|
| Amount | $298 million |
| Voter Approval | 60.4% Yes |
| Tax Rate | $24 per $100K assessed value |
| Annual Revenue (est.) | ~$16 million/year |
| Election Date | November 8, 2022 |
Measure S continues the modernization work that Measure T began. The district identified approximately $400 million in remaining facility needs. Projects include upgrading STEAM classrooms and labs, providing dedicated music and art spaces, modernizing HVAC and air filtration, and bringing all schools to the same safety and learning standards. Active projects include work at McKinley MIT, Henry Ford, Orion, and Garfield.
Source: Ballotpedia: Measure S (2022).
Building Fund (Fund 21) Status
At June 30, 2026, the Building Fund/Bond Fund held $39.07M (2025-26 Unaudited Actuals), down from $46.8 million projected at the 2025-26 Second Interim (March 2026) as construction and modernization work funded by Measures T and S continued. The 2026-27 Adopted Budget projects the fund falling to $3.35M by June 30, 2027 as projects draw it down.
Sources: 2025-26 Unaudited Actuals, Summary of Other Funds (p. 13); 2026-27 Adopted Budget, Summary of Other Funds (p. 16).
Citizens' Bond Oversight Committee
California law requires an independent Citizens' Bond Oversight Committee (CBOC) to review bond spending and publish annual reports. RCSD's CBOC has nine members representing senior citizens, parents, taxpayers, and community members. The committee meets quarterly at the District Office and publishes annual reports for both Measure T and Measure S. Meeting agendas and minutes are available on the district website.
Parcel Tax — Measure U & Measure C (2026)
How Parcel Taxes Work
A parcel tax is a flat or formula-based tax levied on each parcel of land within a district, regardless of the property's assessed value. Unlike bonds, parcel tax revenue goes into the General Fund and can be used for operations such as teacher salaries and programs. Parcel taxes require a two-thirds supermajority to pass, a higher bar than the 55% needed for bonds.
Current Measure U (2016)
| Detail | Measure U |
|---|---|
| Amount | $85 per parcel per year |
| Revenue, 2025-26 actual | $1,658,889 |
| Revenue, 2026-27 budget | $1,628,702 |
| Voter Approval | 79.8% Yes |
| Duration | 14 years (July 2017 – June 2030) |
| Election Date | November 8, 2016 |
| Predecessor | Renewed a $67/parcel tax from 2012 |
Measure U funds enhance math, science, reading, and writing instruction; attract and retain qualified teachers; support arts and music programs; and update classroom technology. The tax explicitly prohibits spending on administrative salaries. An independent Citizens' Oversight Committee monitors fund use.
Exemptions: Seniors age 65+, individuals receiving Supplemental Security Income for disability, and those receiving Social Security Disability Insurance with income below 250% of federal poverty guidelines may apply for exemption.
Measure C — June 2026 Parcel Tax (Did Not Pass)
Measure C failed. In San Mateo County's official results, certified on June 30, 2026, Measure C received 65.31% Yes (15,695 to 8,336). A parcel tax needs a two-thirds (66.67%) supermajority: of the 24,031 votes cast on the measure, that would have been 16,021 Yes votes. The RCSD Board had placed the measure on the ballot at a February 26, 2026 special meeting; it would have been in addition to Measure U, which continues through 2030.
| Detail | Measure C (2026) |
|---|---|
| Tax Rate | 17.5 cents per square foot of building space |
| Vacant/Unimproved Parcels | $25/year flat rate |
| Expected Revenue | $12.2 million/year |
| Duration | 8 years (July 2026 – June 2034) |
| Vote Required | Two-thirds (66.67%) |
| Election Date | June 2, 2026 |
| Certified Result | Failed: 65.31% Yes (15,695–8,336), 1.36 points under two-thirds |
Measure C would have raised approximately $12.2 million per year for eight years — about $175 a year for a 1,000-square-foot home, with exemptions for seniors and people receiving federal disability support. The district had earmarked the revenue to attract and retain teachers, counselors, and staff; protect science, math, and STEM instruction; preserve reading and writing programs; and keep class sizes manageable.
What the Result Means for the Budget
Measure C revenue was never built into the district's budget. The 2026-27 Adopted Budget lists Measure U ($1,628,702) as its only parcel tax and still keeps reserves above the 3% legal minimum in all three years of its projection (see the Multi-Year Fiscal Outlook). So the result does not by itself trigger new cuts. What it does mean is that the roughly $12.2M a year Measure C would have raised is money the district will not have to restore programs and staffing trimmed in the February 2026 Fiscal Stabilization Plan, or to replace the $11.0M RDA transfer that ends after 2025-26. Measure U ($1.6M/year) continues through 2030.
Community Resources
- Strong Schools for Redwood City (pro-measure campaign): strongschools4rwc.org
- Official election results: San Mateo County Elections, June 2, 2026 results
Source: San Mateo County Assessor-Clerk-Recorder & Elections, June 2, 2026 Official Results, certified June 30, 2026; Election Summary Report (final): Yes 15,695 (65.31%), No 8,336 (34.69%). Earlier election-night coverage: Redwood City Pulse, June 3, 2026.
Where the Money Goes
RCSD's $151.3M in budgeted 2026-27 General Fund spending is dominated by personnel costs: salaries and benefits account for 81.7% of it. This is typical for school districts, where the primary "product" is instruction delivered by people.
Expenditure Breakdown
| Category | 2025-26 actual | 2026-27 adopted | % of 2026-27 |
|---|---|---|---|
| Certificated Salaries (teachers, admin) | $54,231,756 | $52,368,633 | 34.6% |
| Classified Salaries (support staff) | $28,849,566 | $29,786,894 | 19.7% |
| Employee Benefits | $38,440,449 | $41,437,925 | 27.4% |
| Books & Supplies | $3,392,014 | $2,675,022 | 1.8% |
| Services & Operating Expenses | $31,288,708 | $25,281,768 | 16.7% |
| Capital Outlay | $850,564 | $115,423 | 0.1% |
| Other Outgo & Indirect Costs (net) | $162,621 | ($393,137) | -0.3% |
| Total Expenditures | $157,215,678 | $151,272,528 | 100% |
Sources: 2026-27 Adopted Budget, General Fund Expenditures (p. 12); 2025-26 Unaudited Actuals, General Fund Expenditures (p. 10). "Other Outgo & Indirect Costs" nets indirect-cost credits against outgo, which is why it can be negative. Percentages are rounded.
Benefits: The Hidden Cost Driver
Employee benefits ($41.4M budgeted) are more than a quarter of all spending and include CalSTRS pension contributions (19.10% employer rate), CalPERS pension contributions (26.40% in 2026-27), health and welfare benefits, and other statutory benefits. The budget assumes CalSTRS stays at 19.10% and CalPERS moves to 26.80% in 2027-28 and 25.90% in 2028-29.
Services & Operating Expenses
The $25.3M budgeted for services and operations ($31.3M actually spent in 2025-26) includes contracted services, professional and operating expenses, and insurance. This category covers everything from special education service providers to utilities, transportation, legal fees, and technology contracts.
See it check by check. Those services — plus every other warrant the district writes — are itemized on the Vendor Spending page: every check the board has ratified since 2020, searchable by vendor with year-by-year totals. (Accounts-payable only — it excludes payroll, the bulk of the budget above.)
LCAP Spending Breakdown
The district's adopted 2026-27 Local Control and Accountability Plan (LCAP) plans $69,329,359 of actions across three goals ($67.3M LCFF, $1.07M other state, $0.94M federal). These are not extra dollars on top of the General Fund: most of the total is core classroom staffing that also appears in the expenditure table above.
| LCAP Goal | Amount | Focus |
|---|---|---|
| Goal 3: Academics | $58,589,581 | i-Ready growth in ELA and math; CAASPP for English learners; core classroom staffing (Action 3.1, $53.2M) |
| Goal 1: Engagement & well-being | $8,153,952 | Social-emotional support (MTSS), attendance, chronic absence, suspensions |
| Goal 2: English Learners | $2,585,826 | ELPAC progress, reclassification, fewer Long-Term English Learners |
| Total LCAP | $69,329,359 |
Source: Adopted 2026-27 LCAP (Board approval June 24, 2026), Total Planned Expenditures Table (p. 95). Goal amounts are the sums of each goal's actions in the plan's Goals and Actions tables; together they equal the plan's $69,329,359 total.
Multi-Year Fiscal Outlook
The 2026-27 Adopted Budget plans a small deficit of $983,297 in 2026-27, paid from the fund balance, then surpluses in both projection years as revenue grows faster than spending. The reserve dips from 3.13% to 3.11%, then climbs to 3.64% and 5.97% — above the 3% legal minimum in every year. The budget book's executive summary says the deficit "is planned and will be supported by the available fund balance."
Three-Year Projection (as adopted)
| 2025-26 est. (June) | 2026-27 adopted | 2027-28 projection | 2028-29 projection | |
|---|---|---|---|---|
| Total Revenues (incl. transfers in) | $162,391,540 | $150,289,231 | $157,058,394 | $164,126,755 |
| Total Expenditures | $166,751,924 | $151,272,528 | $151,936,002 | $154,813,136 |
| Net Change in Fund Balance | ($4,360,384) | ($983,297) | +$5,122,392 | +$9,313,619 |
| Beginning Balance | $17,108,861 | $12,748,477 | $11,765,180 | $16,887,572 |
| Ending Balance | $12,748,477 | $11,765,180 | $16,887,572 | $26,201,192 |
| Reserve (3% + unassigned) | $5,214,085 | $4,711,899 | $5,537,579 | $9,245,566 |
| Reserve % | 3.13% | 3.11% | 3.64% | 5.97% |
Source: 2026-27 Adopted Budget, Multi-Year Projections (p. 15); the same totals appear in the June 17 hearing projection. The first column is the June estimate of 2025-26 that the budget was built on. Revenues include transfers in ($11.0M in 2025-26, none after). The book's 2028-29 ending balance is $1 more than its beginning balance plus net change, a rounding difference in the book.
Since adoption, 2025-26 closed better than planned. The 2025-26 Unaudited Actuals put the June 30, 2026 balance at $18,377,937, about $5.63 million above the $12,748,477 this projection starts from. Carried forward from the actual balance, the same 2026-27 plan would end the year at $17,394,640. The district will fold the actuals into its First Interim projection in December. None of this depends on the June 2026 parcel tax (Measure C), which failed.
Fiscal Stabilization Plan (February 2026)
On February 4, 2026, the board adopted a $6.04 million Fiscal Stabilization Plan ($6.11M ongoing) that eliminates 31.75 FTE positions. The 2025-26 Second Interim (March 25, 2026) was the first multi-year projection to build these reductions in. Key elements include:
- About $3.5M from restructuring and reduced services at the district office
- About $2.9M from adjustments at school sites, the largest share (17 teaching positions, ~$2.3M) absorbed through enrollment-driven attrition
- Increased K-2 class sizes from 25:1 to 28:1
- Elimination of some counselor and mental-health positions; several school sites move to contracted mental-health services
Sources: Redwood City Pulse, Feb. 5, 2026; Approved Fiscal Stabilization Plan (Feb. 4, 2026), Second Interim board packet.
Structural Deficit Drivers
The adopted budget assumes enrollment keeps falling — from 6,310 in 2025-26 to 6,239 in 2026-27 and 6,152 by 2028-29. Each lost student represents roughly $15,000-$16,000 in LCFF-equivalent funding. Fixed costs (facilities, administration, transportation) do not decline proportionally.
Salary step-and-column increases (1.50% a year), pension contribution rates that stay high (CalSTRS 19.10%; CalPERS 26.40% to 26.80%), and health benefit inflation drive expenditures upward even as enrollment falls. Salaries and benefits are 81.7% of the 2026-27 budget.
The $11.0M RDA transfer that the General Fund received in 2025-26 is zero in 2026-27 and both projection years. It was 6.9% of 2025-26 revenue and transfers, and it is the largest single reason 2026-27 revenue is lower.
Federal pandemic-era funds (ESSER) and other one-time grants that supported positions and programs have been fully spent. Positions funded by these one-time sources must now be absorbed by the General Fund or eliminated.
Key Budget Assumptions
| Assumption | 2025-26 | 2026-27 | 2027-28 | 2028-29 |
|---|---|---|---|---|
| District Enrollment | 6,310 | 6,239 | 6,212 | 6,152 |
| Average Daily Attendance | 94.70% | 95.57% | 95.33% | 95.33% |
| Unduplicated Pupil % | 60.28% | 59.37% | 58.28% | 58.11% |
| LCFF COLA | 2.30% | 2.41% | 3.30% | 3.09% |
| CalSTRS Rate | 19.10% | 19.10% | 19.10% | 19.10% |
| CalPERS Rate | 26.81% | 26.40% | 26.80% | 25.90% |
| Step & Column | 1.50% | 1.50% | 1.50% | 1.50% |
| Property Tax Growth | 5.00% | 5.00% | 5.00% | 5.00% |
| California CPI | 3.37% | 3.08% | 3.18% | 2.76% |
Source: 2026-27 Adopted Budget, Budget Assumptions (p. 9).
School-Level Funding (2025-26 SPSA Budgets)
Each school's Single Plan for Student Achievement (SPSA) budget captures supplemental site-level spending, including enrichment, counseling, professional development, and materials. These budgets do not include base operating costs like teacher salaries and facilities, which come from the General Fund. The 2026-27 school plans have not been adopted yet, so this table shows the 2025-26 plans.
| School | Total SPSA | Per Pupil | Title I | District | PTO/PTA | Measure U | Prop 28 |
|---|---|---|---|---|---|---|---|
| Orion | $1,062K | $1,934 | — | $150K | $721K | $131K | $59K |
| Adelante Selby | $854K | $1,356 | $73K | $383K | $165K | $147K | $86K |
| McKinley MIT | $795K | $1,982 | $27K | $616K | — | $75K | $77K |
| Hoover | $734K | $1,114 | $128K | $307K | — | $183K | $116K |
| Roy Cloud | $695K | $1,046 | — | $292K | $215K | $117K | $71K |
| Henry Ford | $681K | $1,476 | $61K | $324K | $75K | $147K | $75K |
| Clifford | $665K | $1,001 | $73K | $129K | $196K | $173K | $93K |
| North Star | $564K | $1,020 | — | $44K | $326K | $135K | $59K |
| Kennedy | $563K | $714 | $76K | $159K | $20K | $192K | $117K |
| Roosevelt | $410K | $1,192 | $55K | $158K | — | $109K | $88K |
| Garfield | $243K | $936 | $55K | $19K | — | $79K | $90K |
| Taft | $238K | $733 | $69K | — | — | $97K | $72K |
Source: 2025-26 School Plans for Student Achievement (SPSAs). Budget data extracted from SPSA Budget Summary pages.
Understanding the Funding Sources
Title I: Federal grants for schools with high percentages of low-income students. Seven RCSD schools receive Title I funds. North Star, Roy Cloud, and Orion do not qualify.
District (ATSI/Categorical): Additional district funding targeted at schools identified for Additional Targeted Support and Improvement (ATSI). McKinley receives the largest allocation ($610K) as an ATSI-identified school.
PTO/PTA: Parent fundraising varies dramatically: North Star's PTA raises $326K (58% of its entire SPSA), while Garfield, Taft, Hoover, and Roosevelt report $0 in parent fundraising.
Measure U: Parcel tax funds distributed to schools for enrichment, music, art, and technology. Most schools receive between $48K and $192K.
Prop 28 (Arts): State Proposition 28 (2022) funds dedicated to arts and music education, distributed based on enrollment and demographics.
The equity picture is complicated. High-need schools receive more public categorical funding (Title I, ATSI) but still cannot close achievement gaps. Low-need schools like North Star receive the lowest per-pupil public funding and depend heavily on parent fundraising for basics like counselors and enrichment. Neither end is adequately served by the current model.
Key Documents & Links
Budget Documents
- 2026-27 Adopted Budget book — adopted by the Board June 24, 2026 (minutes)
- 2026-27 multi-year projection — detailed version from the June 17, 2026 public hearing
- 2025-26 Unaudited Actuals book and presentation — approved September 23, 2026
- Resolution No. 10: 2025-26 Gann appropriations limit
- Adopted Budgets & Interim Reports (District website)
- District Funding Overview — explains community-funded status
- RCSD as a Community-Funded District
Bond & Parcel Tax
- Measure S (2022 Bond) — Projects & Updates
- Citizens' Bond Oversight Committee (Measures T & S)
- Measure U Parcel Tax
- Measure U Citizens' Oversight Committee
- Measure U Exemptions (Seniors & Disabled)
LCAP & Accountability
- Adopted 2026-27 LCAP — Local Control and Accountability Plan, approved June 24, 2026
- California School Dashboard — RCSD
Board Meetings
- GAMUT Board Portal — Agendas, minutes, and official documents
- RCSD YouTube Channel — Board meeting recordings
- RCSD.info Meeting Index — Searchable meeting transcripts and timestamps
Elections & External Coverage
- San Mateo County Elections: June 2, 2026 official results — certified June 30, 2026
- RWC Pulse: Measure C Trails Approval Threshold (election-night, June 3, 2026)
- RWC Pulse: Parcel Tax on June Ballot (Feb. 2026)
- RWC Pulse: District Cuts $6M from Budget (Feb. 2026)