Kingsburg Elementary Charter | BB 9250 Board Bylaws
Remuneration, Expense Reimbursement And Other Benefits
Remuneration
Governing Board members are authorized to receive compensation for their services up to a maximum monthly amount prescribed by law based on the district's average daily attendance (ADA) for the prior school year. In addition, the law allows this amount to be increased annually in an amount not to exceed five percent (5%).
In recognition of Board member services, commencing July 1, 2019, Board members shall receive $120/month, which sum shall be increased by 5% annually each subsequent July 1. In order to receive this compensation, Board members must attend all board meetings in that month.
Board members shall receive this compensation unless they notify the District, in writing, of their election not to receive compensation.
Any member who does not attend all Board meetings during the month is eligible to receive a percentage of the monthly compensation equal to the percentage of meetings he/she attended; however, a member may be compensated for meetings he/she missed when the Board, by resolution, finds that he/she was performing designated services for the district at the time of the meeting, or that he/she was absent because of illness, jury duty, or a hardship deemed acceptable by the Board. In addition, each Board member must be present (personally or telephonically) for at least 50 percent of each meeting to be entitled to compensation for that meeting.
Board member compensation shall be treated as taxable income.
Board members are not eligible to participate in any District-sponsored 403(b) plans.
Student Board members, if any, shall receive no compensation for meetings attended.
Reimbursement of Expenses
Board members shall be reimbursed for actual and necessary expenses incurred when performing authorized services for the district, such as traveling expenses. Reimbursement shall be in accordance with policies established for district personnel and at the same rate of reimbursement. (Education Code 35044)
Authorized purposes may include, but are not limited to, attendance at educational seminars or conferences designed to improve Board members' skills and knowledge; participation in regional, state, or national organizations whose activities affect the district's interests; attendance at district or community events; and meetings with state or federal officials on issues of community concern.
Personal expenses shall be the responsibility of individual Board members. Personal expenses include, but are not limited to, the personal portion of any trip, tips or gratuities, alcohol, entertainment, expenses of any family member who is accompanying the Board member on district-related business, personal use of an automobile, and personal losses and traffic violation fees incurred while on district business. Any questions regarding the propriety of a particular type of expense should be resolved by the Superintendent or designee before the expense is incurred.
Health and Welfare Benefits for Current Board Members
Board members shall participate in the District's health and welfare benefits program provided for district employees on the same terms and conditions as active district employees, as those terms and conditions may change from time-to-time. Board members shall be responsible to make all required premium payments in advance each month and are responsible for all co-pays and other costs on the same terms and conditions as District employees. Board members must comply with all rules governing the District's benefit program, including rules implemented by the District's benefit providers.
No cash payments shall be made to Board members in lieu of participating in the District's health benefits program. Since a cash option is an essential part of IRS approved section 125 plans, Board members shall not be eligible to participate in the District's IRC Section 125 Plan.
Premium payments required of board members may, if authorized by the board member, be deducted from the board member's monthly compensation; however, deductions shall not be made on a pre-tax basis since board members are not authorized to participate in the District's section 125 plan.
Health and welfare benefits provided to Board members shall be extended at the same level to their eligible spouses and eligible dependent children.
Board member participation in the district's health and welfare benefits program and Board member entitlement to a district contribution toward benefits shall be subject to change from time-to-time by the Board without prior notice and shall not be considered a vested right.
Benefits for Retired Board Members
Retired Board members may participate in the health and welfare benefits program provided for active district employees under the conditions specified below.
Health and welfare benefits for retired Board members shall be no greater than that received by district non-safety employees with the most generous schedule of benefits.
Because the District paid for health and welfare benefits for former Board members before January 1, 1994, any former Board member may continue to participate in the district's health and welfare benefits and receive the District's contribution toward benefits, as that contribution amount may change from time-to-time, so long as that member satisfies all of the following conditions: (1) he/she served in office after January 1, 1981; (2) his/her term began before January 1, 1995; and (3) he/she has served for 12 or more years. These payments shall be made under the same terms as made for former Board members before January 1, 1994. (Government Code 53201)
Any former member whose first term of office began on or after January 1, 1995, and any other member retiring from the Board after at least one four (4) year term, may continue to participate in the District's health and welfare benefits program at his/her own expense if coverage is in effect at the time of retirement from the Board.
If a retiring board member elects to purchase health benefits from the District, the retiring board member shall be responsible to make all required premium payments in advance each month and shall be responsible for all co-pays and other costs on the same terms and conditions as District employees. Retired Board members must comply with all rules governing the District's benefit program, including rules including rules implemented by the District's benefit providers.
Health and welfare benefits provided to a former Board member shall be extended, at his/her own expense and at the same level, to his/her eligible spouse and eligible dependent children as specified in law and the District's health plan.
If a Board member is entitled to a District contribution toward health benefits due to his/her service as a District employee, the board member, when elected to office, shall participate in the District's health benefit program on the terms described in this board bylaw and upon retirement from the school board, shall continue to receive their same entitlement to health benefits as a retired district employee, to the extent of their eligibility, as if they had not been elected to the school board.
(cf. BP 4154.1/4254.1 applicable to personnel hired before January 14, 1994 and BP 4154.1(a)/4254.1(a) for personnel hired after January 13, 1994.)
Legal Reference:
EDUCATION CODE
1090 Compensation for members and mileage allowance
33050-33053 General waiver authority
33362-33363 Reimbursement of expenses (Department of Education and CSBA workshops)
35012 Board members; number, election and term
35044 Payment of traveling expenses of representatives of board
35120 Compensation (services as member of governing board
35172 Promotional activities
44038 Cash deposits for transportation purchased on credit
GOVERNMENT CODE
20322 Elective officers; election to become member
53200-53209 Group insurance
FAMILY CODE
Section 297-297.5 Rights, protections and benefits under law; registered domestic partners
UNITED STATES CODE
TITLE 26: 403(b) Tax-sheltered annuities
UNITED STATES CODE, TITLE 42
18011 Right to maintain existing health coverage
CODE OF FEDERAL REGULATIONS, TITLE 26
1.403(b)-2 Tax-sheltered annuities, definition of employee
COURT DECISIONS
Thorning v. Hollister School District, (1992) 11 Cal.App.4th 1598
Board of Education of the Palo Alto Unified School District v. Superior Court of Santa Clara County, (1979) 93 Cal.App.3d 578
ATTORNEY GENERAL OPINIONS
91 Ops.Cal.Atty.Gen. 37 (2008)
83 Ops.Cal.Atty.Gen. 124 (2000)
67 Ops. Cal. Atty. Gen 510 (1984)
Board Policies
BP 4154.1/4254.1
Management Resources:
INSTITUTE FOR LOCAL GOVERNMENT PUBLICATIONS
Sample Expense and Use of Public Resources Policy Statement, January 2006
INTERNAL REVENUE SERVICE PUBLICATIONS
Tax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public Schools and Certain Tax-Exempt Organizations, Publication 571, rev. February 2013
WEB SITES
CSBA: http://www.csba.org
Institute for Local Government: http://www.ca-ilg.org
Internal Revenue Service: http://www.irs.gov
Public Employees' Retirement System: http://www.calpers.ca.gov
Bylaw KINGSBURG ELEMENTARY CHARTER SCHOOL DISTRICT
adopted: February 21, 2012 Kingsburg, California
revised: January 21, 2014
revised: June 10, 2019