BILL ANALYSIS                                                                                                                                                                                                    �



                                                                  AB 1531
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          Date of Hearing:   April 30, 2014

                        ASSEMBLY COMMITTEE ON APPROPRIATIONS
                                  Mike Gatto, Chair

                  AB 1531 (Chau) - As Introduced:  January 21, 2014 

          Policy Committee:                              EducationVote:4-3

          Urgency:     No                   State Mandated Local Program:  
          Yes    Reimbursable:              Yes

           SUMMARY  

          This bill requires charter schools operated as a nonprofit  
          public benefit corporation to nominate in the charter petition,  
          twice the number of people needed for their board of directors,  
          and requires the chartering authority to appoint a majority of  
          the members of the board of directors for these charter schools.  
            Specifically this bill:

          1)Requires the initial chartering authority of a charter school  
            that elects to operate as a nonprofit public benefit  
            corporation to appoint a majority of the members of the board  
            of directors of the nonprofit public benefit corporation from  
            persons publicly nominated in the charter petition, charter  
            renewal, or material revision application. The number of  
            persons nominated shall be twice the total number of members  
            that comprise the board of directors. Authorizes the  
            chartering authority to one member on the board of directors,  
            though the majority calculation required shall not include the  
            representative appointed by the chartering authority.

          2)Requires the initial chartering authority, during the term of  
            the charter, to ensure that a majority of the members of the  
            board of directors of the nonprofit public benefit corporation  
            are members appointed by the chartering authority and sets  
            forth process for replacement of members, as necessary.

          3)Authorizes the charter school to use an election process or  
            community involvement process to select nominees for the  
            board. 

          4)Requires a charter petition to include a reasonably  
            comprehensive description of the names and background  








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            information for all persons whom the petitioner nominates to  
            serve on the board of directors of that nonprofit public  
            benefit corporation.

           FISCAL EFFECT  :  
           
           1)General Fund /98 state reimbursable mandated costs in the  
            range of $750,000 to $2.1 million for school districts and  
            county offices of education (charter authorizers) to review  
            and appoint board members. This assumes review of five to 10  
            board members for each of the 738 charter schools currently  
            operating as nonprofit public benefit corporations. The State  
            Board of Education would also incur GF costs to review board  
            members for at least two statewide public benefit charter  
            schools.  Costs would be incurred as each charter petition is  
            renewed, every five years. 
            The 2012-13 Budget Act created the K-12 Mandate Block Grant.   
            A school district, charter school, or COE may choose to  
            receive a per-pupil allocation to conduct existing K-12  
            mandated activities, including activities related to charter  
            school authorization and oversight.  If the Commission on  
            State Mandates determines the activities in this bill to be  
            state mandated activities, these activities could be  
            considered for inclusion in the block grant. Prior to the  
            2012-13 Fiscal Year, cost claims for mandated activities  
            related to charter school authorization and oversight were  
            approximately $1.9 million GF/98.  
           
          COMMENTS  :   

           1)Purpose  . This bill is in response to recent Internal Revenue  
            System (IRS) proposed regulations and subsequent response by  
            the California State Teachers Retirement System/California  
            Public Employees Retirement System (CalSTRS/CalPERS) to  
            potentially exclude charter schools from the retirement system  
            because nonprofit charter schools do not meet the "tests" that  
            qualify the school as a governmental entity.  One such test is  
            whether the governing body is elected or appointed by elected  
            officials.  According to the sponsor, the California Teachers  
            Association, charter school employees are part of the public  
            education system and should be treated equitably by receiving  
            the protections and benefit plans afforded to all public  
            educational employees, including participation in CalSTRS.
             
             This bill seeks to correct the exclusion of charter schools  








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            from CalSTRS/CalPERS by requiring nonprofit charter schools to  
            have a majority of their governing body members appointed by  
            the chartering authority, which is generally an elected board.

          2)Background.   A charter school is a public school that may  
            provide instruction in any of grades K-12. It is usually  
            created or organized by a group of teachers, parents and  
            community leaders or a community-based organization. A charter  
            school may be authorized by an existing local public school  
            board, county board of education (COE), or the State Board of  
            Education (SBE). Existing law requires a potential charter  
            school to submit a petition to a governing board or SBE for  
            approval to establish the school. 
             
             In November 2011, the United States Internal Revenue System  
            (IRS) issued an advance notice of rulemaking to solicit  
            feedback from affected parties as it developed proposed  
            regulations to define the term "governmental plan" for  
            purposes of special tax eligibility. CalSTRS and CalPERS are  
            governmental plans impacted by this rulemaking. Under the IRS  
            proposed regulations, all individuals who benefit from one of  
            these state retirement systems would have to be employed by a  
            governmental entity, such as the state, an elected school  
            board, or the federal government. Additionally, no private  
            interests may benefit from these tax rules extended only to  
            employees of the government.  

           3)CalSTRS response . In response to advance notice of proposed  
            rulemaking by the IRS, CalSTRS issued a 2012 report examining  
            the proposed tests used by the IRS to determine whether an  
            entity is an agency or an instrumentality of a state or  
            political subdivision and thus eligible to have its employees  
            participate in a governmental plan.  CalSTRS determined that  
            "most California public charter schools likely would not pass  
            the tests, primarily because the presence of a nonprofit  
            operator introduces a layer of oversight and management  
            separate from that of the school district which eventually  
            leads to ineligibility under these tests."  According to  
            CalSTRS, the agency does not have plans to change eligibility  
            until the final rulemaking has occurred at the federal level. 
           4)CalPERS response  .  In response to advance notice of proposed  
            rulemaking by the IRS, CalPERS changed their application  
            process in May 2013. They issued a letter explaining the  
            change which states, "Although the Proposed Regulations are  
            not final, and could be revised during the official regulatory  








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            process, in order to mitigate potential risks to the CalPERS  
            Plans, its members and employers, CalPERS has decided to  
            incorporate the Proposed Regulations into our existing  
            eligibility review process." 
             
             Since CalPERS changed their application process at least nine  
            charter schools have been denied participation. Those schools  
            include:

             1)   Dehesa Charter School, Escondido, CA
             2)   Rio Valley Charter School, Lodi, CA
             3)   IvyTech Charter School, Moorpark, CA
             4)   Synergy Education Foundation, Los Angeles, CA
             5)   Alliance College Ready Academy #18, Los Angeles, CA
             6)   Alliance Renee & Meyer Luskin Academy, Los Angeles, CA
             7)   Advanced Institute for Learning, Fallbrook, CA
             8)   Alliance College Ready Academy #14, Los Angeles, CA
             9)   Summit Leadership Academy, Hesperia, CA

           1)Opposition  . The California Charter School Association (CCSA)  
            opposes the bill, citing concerns that the independence of the  
            charter school would be compromised.  They are concerned  
            "operating under the de facto control of the school board that  
            authorized the charter would reflect the interests of the  
            school district's central governing board, not the community  
            from which the charter school sprung." Further, CCSA contends  
            CalPERS "acted precipitously and unilateraly by beginning to  
            reject new charter school applications, even though the IRS  
            has changed no regulation regarding the eligibility of charter  
            schools for public pension programs. CalSTRS and every other  
            public pension fund in the country that has charter schools as  
            members have made no change in their practice and continue to  
            include charter schools as eligible employees."

           2)Related Legislation  . AB 913 (Chau) of 2013, requires charter  
            schools, beginning July 1, 2014, to comply with the state's  
            open meeting, conflict of interest, and disclosure laws in the  
            same manner as non-charter public schools.  The bill was  
            introduced as an attempt to address the IRS proposed  
            rulemaking and clarify charter schools status as a  
            governmental entity.  This bill is pending in the Senate  
            Education Committee.  

           Analysis Prepared by  :    Misty Feusahrens / APPR. / (916)  
          319-2081 








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