Robla School District
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1 CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2014 Prepared By: Robla School District 5248 Rose St. Sacramento, CA 95838
2 TABLE OF CONTENTS A. INTRODUCTION... 1 B. AVERAGE DAILY ATTENDANCE... 1 C. PENSION PLAN CONTRIBUTIONS... 2 D. DISTRICT OUTSTANDING DEBT... 2 E. AUDITED FINANCIAL STATEMENT & BUDGET... 3 F. ASSESSED VALUATION... 4 G. ASSESSED VALUATION AND PARCELS BY LAND USE... 4 H. PER PARCEL ASSESSED VALUATION OF SINGLE FAMILY HOMES... 5 I. TYPICAL TA RATES PER $100 OF ASSESSED VALUATION... 6 J. SECURED TA CHARGES AND DELINQUENCIES... 6 K. LARGEST LOCAL SECURED TAPAYERS... 7 L. REPORTING OF SIGNIFICANT EVENTS... 8 M. CONTACT INFORMATION... 9
3 A. INTRODUCTION The Robla School District ( District ) of Sacramento County herby provides the continuing disclosure annual report pursuant to the Continuing Disclosure Agreements in connection with the following financings for the fiscal year ended June 30, 2014 ( Annual Report ). Information for additional fiscal years has been included to cure any potential discrepancies that may exist in previous reports filed for fiscal years through Dated Date Base CUSIP Par Amount Name of Issue August 5, $4,750, General Obligation Bonds, Election of 1992, Series A August 12, $3,191, General Obligation Bonds, Election of 1992, Series B June 1, $3,799, General Obligation Bonds, Election of 1992, Series C December 3, $2,999, General Obligation Bonds, Election of 1992, Series 2003D December 3, $4,070, General Obligation Bonds, Election of 1992, Refunding Series 2003 February 8, $6,799, General Obligation Bonds, Election of 1992, Series 2007E December 29, $3,000, General Obligation Bonds, Election of 1992, Series 2011F December 29, $4,860, General Obligation Bonds, Election of 1992, Series 2011G December 29, $135, General Obligation Bonds, Election of 1992, Series 2007H B. AVERAGE DAILY ATTENDANCE ROBLA SCHOOL DISTRICT FISCAL YEAR Average Daily LCFF Base Grant per Fiscal Year Enrollment Attendance ADA ,201 2,115 $5, Source: District 1
4 C. PENSION PLAN CONTRIBUTIONS Fiscal Year State Teachers Retirement California Public Employees System (STRS) Retirement System (PERS) $831,970 $374,770 Source: District D. DISTRICT OUTSTANDING DEBT SCHEDULE OF CHANGES IN LONG TERM DEBT FOR THE YEAR ENDED JUNE 30, 2014 Balance July 01, 2013 Additions Deductions Balance June 30, 2014 Balance Due In One Year General Obligation Bonds $22,140,103 $ - $400,000 $21,740,103 $400,000 Accreted Interest 9,560,742 1,393, ,159 10,431, ,734 Net OPEB liability (Note 8) 501, , , ,247 - Compensated absences 150,807 52, ,999 - Total $32,353,235 $1,654,257 $1,051,128 $32,956,354 $726,734 Source: District [THE REST OF THIS PAGE LEFT INTENTIONALLY BLANK] 2
5 E. AUDITED FINANCIAL STATEMENT & BUDGET FY Budget FY Audit FY Budget (1) Revenues: LCFF $13,398,845 $14,261,312 $16,168,115 Federal Revenue 1,576,441 1,527,787 1,487,116 Other State Revenue 927,685 1,184, ,772 Other Local Revenue 1,348,358 1,519,918 1,368,659 Total Revenues 17,705,457 $18,493,297 $19,535,662 Expenditures: Certificated Salaries $9,179,932 $9,468,839 $9,477,448 Classified Salaries 2,856,585 2,770,311 2,822,077 Employee Benefits 3,130,014 2,886,613 3,442,691 Books and Supplies 1,247, , ,678 Contract Services and Other Operating 1,478,614 1,347,610 1,979,311 Expenditures Other Outgo 51, ,069 51,900 Direct Support/Indirect Costs (129,917) Capital Outlay 340,064 72, ,527 Total Expenditures $18,248,354 $17,575,948 $18,738,715 Excess (Deficiency) of Revenues Over (Under) Expenditures ($578,897) $917,349 $796,947 Other Financing Sources (Uses) Transfers In $109,583 $124,665 Transfers Out (25,556) ($93,890) Other Sources (Uses) Total Other Financing Sources (Uses) $84,027 $124,665 ($93,890) Net Changes in Fund Balance ($494,870) $1,042,014 $703,057 Fund Balance July 1 $3,620,115 $3,620,115 $3,115,164 Fund Balance June 30 $3,125,245 $4,662,129 $3,818,221 (1) FY Budget was adopted by the Robla School District Board of Education on June 19,
6 F. ASSESSED VALUATION ROBLA SCHOOL DISTRICT FISCAL YEAR Local Secured Utility Unsecured Total $1,641,945,222 $53,144 $617,186,927 $2,259,185,293 G. ASSESSED VALUATION AND PARCELS BY LAND USE ROBLA SCHOOL DISTRICT FISCAL YEAR Assessed Valuation (1) % of Total Number of Parcels % of Total Non-Residential: Agricultural $3,981, % % Commercial 52,700, Vacant Commercial 4,700, Office Building 34,469, Industrial 797,518, Vacant Industrial 20,952, Recreational 934, Government/Social/Institutional 11,180, Miscellaneous 212, Subtotal Non-Residential $926,650, % % Residential: Single Family Residence $624,458, % 4, % Condominium/Townhouse 5,912, Mobile Home 7,392, Mobile Home Park 3,815, Residential Units 20,312, Residential Units/Apartments 35,153, Vacant Residential 18,249, Subtotal Residential $715,294, % 5, % Total $1,641,945, % 6, % (1) Local Secured Assessed Valuation, excluding tax-exempt property. 4
7 H. PER PARCEL ASSESSED VALUATION OF SINGLE FAMILY HOMES ROBLA SCHOOL DISTRICT FISCAL YEAR Assessed Valuation Number of Parcels (1) % of Total Cumulative % of Total Total Valuation % of Total Cumulative % of Total $0 - $24, % 1.92% $1,497, % 0.24% $25,000 - $49, ,320, $50,000 - $74, ,732, $75,000 - $99, ,523, $100,000 - $124, ,263, $125,000 - $149, ,880, $150,000 - $174, ,783, $175,000 - $199, ,347, $200,000 - $224, ,470, $225,000 - $249, ,972, $250,000 - $274, ,560, $275,000 - $299, ,746, $300,000 - $324, ,841, $325,000 - $349, ,389, $350,000 - $374, ,154, $375,000 - $399, ,900, $400,000 - $424, , $425,000 - $449, ,484, $450,000 - $474, , $475,000 - $499, ,475, $500,000 and greater ,370, Total 4, % $624,458, % (1) Improved single-family parcels. Excludes condominiums with multiple family units. 5
8 I. TYPICAL TA RATES PER $100 OF ASSESSED VALUATION ROBLA SCHOOL DISTRICT FISCAL YEARS THROUGH (TRA 3-252) (1) General Los Rios Community College District Twin Rivers Unified School District (former Grant Joint Union High School bonds) Robla School District Total (1) Fiscal Year assessed valuation of TRA is $ 289,924,250 J. SECURED TA CHARGES AND DELINQUENCIES ROBLA SCHOOL DISTRICT FISCAL YEARS THROUGH Fiscal Year Secured Tax Charge (1) Amt. Del. June 30 % Del. June $786,525 $32, % ,852 26, ,576 26, ,329,724 31, ,503 24, (1) Levy for District s general obligation debt service only 6
9 K. LARGEST LOCAL SECURED TAPAYERS ROBLA SCHOOL DISTRICT Property Owner Primary Land Use Assessed Valuation % of Total (1) 1 Westcore Delta LLC Industrial $152,476, % 2 MP Holdings LLC Industrial $54,448, Harsch Investment Properties LLC Industrial 49,831, Amerisourcebergen Drg Corporation Industrial 33,192, MP 637 LLC Industrial 21,214, Ebara Technologies Inc. Industrial 14,075, Ethan Conrad Office Building 13,885, Sutters Claim LP Commercial 13,715, CIP Savannah LLC Apartments 12,917, ROIC California LLC Commercial 12,400, Hayden J. Markstein Revocable Trust Industrial 12,063, Mygrant Living Trust Industrial 8,871, Linc Taylor Terrace Apartments Housing Apartments 8,870, Genuine Parts Company Industrial 7,935, Quality Investment Properties Sacramento Industrial 7,833, American Office Park Properties LP Industrial 7,602, Ragingwire Enterprise Solutions Inc. Industrial 7,325, US Foodservice Inc. Industrial 7,018, Cintas Sales Corporation Industrial 6,872, Atco Rubber Products Inc. Industrial 6,856, Total $459,406, % (1) Local Secured Assessed Valuation: $1,641,945,222 7
10 L. REPORTING OF SIGNIFICANT EVENTS Type of Event Yes No (i) Principal and interest payment delinquencies; (ii) Unscheduled draws on any debt service reserves reflecting financial difficulties; (iii) Unscheduled draws on any credit enhancements reflecting financial difficulties; (iv) Substitution of credit or liquidity providers, or their failure to perform; (v) Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability or of a Notice of Proposed Issue (IRS Form 5701 TEB); (vi) Tender offers; (vii) Defeasances; (viii) Rating changes; or (ix) Bankruptcy, insolvency, receivership or similar event of the District. (x) Other material notices or determinations with respect to the tax status of the Bonds or other material events affecting the tax status of the Bonds; (xi) Modifications to rights of Owners; (xii) Optional, unscheduled or contingent Bond calls; (xiii) Release, substitution or sale of property securing repayment of the Bonds; (xiv) Non-payment related defaults; (xv) The consummation of a merger, consolidation, or acquisition involving an obligated person or the sale of all or substantially all of the assets of the obligated person, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms; or (xvi) Appointment of a successor or additional Paying Agent or the change of name of a Paying Agent. *If answered Yes, please see following for notification of significant events 8
11 (xii) At the time of filing this report, the District intends to call the following maturities as part of a planned refunding which is scheduled to close in calendar year General Obligation Bonds, Election 1992, 2003 Series D to be defeased from the proceeds of the 2015 Refunding Bonds on their date of delivery Maturity Date (August 1) Principal Amount To Be Redeemed CUSIP Number (771027) 2024 $100,000 FH7 General Obligation Refunding Bonds, Series 2003 to be defeased from the proceeds of the 2015 Refunding Bonds on their date of delivery Maturity Date (August 1) Principal Amount To Be Redeemed CUSIP Number (771027) 2016 $1,220,000 EL9 *Maturities to be refunded are subject to change and are contingent on market conditions at the time of this filing. M. CONTACT INFORMATION DISTRICT DISCLOSURE CONSULTANT Mike Henkel Robla School District 5248 Rose St. Sacramento, CA Tel: (916) x530 Fax: (916) mhenkel@robla.k12.ca.us Caldwell Flores Winters, Inc Christie Avenue Suite 270 Emeryville, CA Tel: (510) Fax: (510) continuingdisclosure@cfwinc.com 9
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