Fortuna City Council
August 17, 2026

● Quality Over Frequency: By focusing on these comprehensive, multi-day regional events, FUHSD will generate a robust and direct economic stimulus for Fortuna’s hotels, restaurants, and retail merchants.

Civic-Minded Management Style and Competence
FUHSD operates under the governance of a locally elected Board of Trustees, ensuring that the future and management of the River Lodge remain directly accountable to the Fortuna community. Our management style balances strict administrative accountability with an open-door, community-first framework.

The District demonstrates administrative and operational competence to successfully manage the facility:
● Fiscal Stability: FUHSD successfully oversees a robust annual budget of over $20 million.
● Operational Scale: The District manages a comprehensive 20-acre physical plant comprising multiple facility buildings.
● Proven Capacity: Our existing infrastructure handles a high frequency of daily use, constant bookings by outside groups, and large-scale event coordination comparable to the operational demands of the River Lodge.

Section: Qualifications and Experience
Administrative Scale and Infrastructure
The Fortuna Union High School District (FUHSD) operates a comprehensive public administrative network that scales to the requirements of the River Lodge. Rather than establishing a new organizational framework or relying on outsourced management, the District integrates the facility directly into an active, fully staffed institutional operation. ● Fiscal Infrastructure: The District manages a comprehensive, publicly audited annual budget exceeding $20 million. Business operations are governed by an experienced chief business official and accounting department adhering to strict California state standards, ensuring structural transparency and accurate financial reporting. ● Human Resources and Labor Capacity: FUHSD employs a dedicated workforce of over 100 professionals. This operational footprint includes an established payroll, human resources, and administrative network capable of absorbing the River Lodge’s management requirements without transitional friction.
● Property Management Footprint: The District actively oversees a physical plant spanning over 20 acres, comprising multiple complex high-occupancy structures. The mechanical, structural, and square-footage demands of our existing campus facilities match or exceed the operational profile of the River Lodge.

Facility Booking, Scheduling, and Operational Systems

The District possesses a mature facility management framework that handles high-frequency community and internal utilization daily.
● Centralized Booking Mechanics: All facility reservations, compliance documentation, and scheduling logs are managed dynamically through an existing, centralized booking infrastructure overseen by the Administrative Assistant to the Superintendent. This established intake workflow guarantees a rapid response time for booking inquiries and ensures conflict-free scheduling.
● Pre-Built, Tiered Fee Structures: FUHSD operates under a comprehensive, Board-approved Facility Fee Schedule, which is updated annually and accessible on the District's public portal. This framework features established, legally compliant tiers that differentiate between localized non-profit community use and private, for-profit commercial operations, ensuring immediate clarity for renters and a tested method for cost-recovery.
● High-Occupancy Operations: The District regularly coordinates facility preparation, technical setups, parking logistics, and post-event custodial turnarounds for large-scale gatherings. Our campus facilities routinely host major regional athletic tournaments, community organization fundraisers, and civic events without operational disruption.

Intergovernmental Performance and Proven Cooperation
FUHSD has a long-standing history as a reliable municipal partner and a compliant public tenant. The District’s administrative team has years of experience executing, auditing, and honoring formal interagency agreements with the City of Fortuna. ● Active Shared-Use Agreements: The District and the City of Fortuna share a highly successful, multi-year Memorandum of Understanding (MOU) for the operations and maintenance of local baseball fields. Under this active contract, FUHSD satisfies all rental obligations and executes property upkeep. This established partnership has operated for years with zero friction, providing a direct proof-of-concept for a cooperative River Lodge lease.
● Interagency Facility Integration: The District functions as an active regional hub for neighboring educational institutions. Within the past month alone, FUHSD successfully integrated and hosted three external graduation ceremonies for neighboring school districts, demonstrating an ability to manage critical timelines and high-stakes event coordination for outside agencies.
● Municipal Program Facilitation: The District provides the physical infrastructure for and actively facilitates the City’s regional community programs, including City League Basketball and community youth leagues, demonstrating consistent alignment with public-space management.

Risk Management and Liability Portfolio

Operating public assembly spaces requires high-tier risk management and robust liability protections. As a major public educational entity, FUHSD operates within an institutional insurance pool designed to absorb significant operational risk. ● Risk Mitigation Experience: The District possesses deep administrative familiarity with public liability compliance, event permitting, property conservation standards, and safety regulations.
● High-Limit Liability Coverage: Through established public risk-sharing authorities, FUHSD maintains liability policies and comprehensive indemnification frameworks. The City of Fortuna is assured that municipal property managed by the District is fully backed by an institutional-grade risk management portfolio, eliminating liability exposure for the municipality.

Section: Operations and Management Plan
Facility Management Overview
The River Lodge is an 11,280-square-foot facility that demands professional, high-frequency preventative maintenance and strict operational oversight to preserve its structural and aesthetic value. FUHSD is equipped to absorb this footprint immediately.

Unlike models that rely on the City to continue handling day-to-day physical upkeep—which fails to fully eliminate the municipal budget deficit. FUHSD’s operational framework assumes complete responsibility for all routine, preventative, and daily maintenance. This structure provides immediate, substantial budgetary relief to the City of Fortuna, shifting the daily operational maintenance burden entirely to the District and leaving the City responsible only for long-term structural deferred maintenance.

Governance and Operational Structure
The management of the River Lodge will follow a clear, established public administrative hierarchy. This ensures full transparency, fiscal accountability, and streamlined executive decision-making, while integrating comprehensive technological oversight to support advanced facility requirements.

Operational Roles and Responsibilities:
● FUHSD Governing Board of Trustees: Holds ultimate governance, public transparency, and policy oversight for the facility.
● District Superintendent: Serves as the executive director overseeing all contract compliance, intergovernmental coordination, and overall operations. ● Chief Technology Officer (CTO): Oversees the venue's technology infrastructure to provide reliable, secure IT services for facility operations and events. Responsibilities include supporting audio/visual systems, projectors, sound equipment, Wi-Fi and internet connectivity, user technology needs, and implementing network upgrades to improve speed, reliability, and cybersecurity for conferences and other large events. ● Administrative Assistant to the Superintendent: Manages the operational intake desk, handling all community and regional reservation bookings, website management (fuhsdistrict.net), scheduling via the centralized calendar infrastructure, and client communications.
● Chief Business Official (CBO) & Financial Team: Coordinates the facility's day-to-day operating budget, processing accounts payable (AP) and accounts receivable (AR), managing damage deposits, and tracking cost-recovery fee schedules under strict public accounting principles.
● Operations & Management Coordinator: Directly manages the daily physical plant operations, safety compliance, and scheduling of the physical upkeep teams on-site at the River Lodge.

Maintenance and Custodial Allocation Plan
To ensure the 11,280-square-foot facility is kept in pristine condition, FUHSD will allocate dedicated percentages of our existing, professional labor force specifically to the River Lodge. ● Labor Capacity: The District possesses an active, in-house team of four (4) certified maintenance professionals and six (6) custodial professionals. ● Dedicated On-Site Staffing: Rather than hiring unvetted third-party contractors, specific fractions of these existing positions will be permanently assigned to handle the day-to-day operations, event setups, post-event breakdowns, and specialized floor-and-building care at the River Lodge.
● Self-Sustaining Service Models: Because this professional team is already employed full-time by the District, we possess a unique operational capability to execute immediate maintenance turnarounds, minor plumbing/electrical repairs, and event cleanups without the delays or high overhead costs associated with commercial property management firms.

Capital Conservation and Asset Protection
The District treats facility maintenance not as an occasional expense, but as a mandatory, systemic function of corporate health.
● Systemic Funding: FUHSD strictly adheres to state-mandated guidelines by setting aside 3% of its budget into a dedicated deferred maintenance fund for its facilities, supplemented by consistent annual budget allocations for regular routine maintenance and capital outlay expenditures.
● Integration of the River Lodge: Upon lease execution, the River Lodge will be integrated into this established routine maintenance and capital planning loop. The facility will benefit from our existing purchasing power for commercial cleaning supplies, existing service contracts for specialized mechanical systems (such as commercial HVAC and fire suppression monitoring), and structured preventative maintenance cycles.

This integration guarantees the River Lodge remains a beautifully preserved asset for the Fortuna community for decades to come.

Section: Sales and Marketing Plan
Strategic Shift: High-Impact Regional Utilization
In alignment with the Request for Proposals' call for innovative approaches to facility utilization, FUHSD’s sales and marketing strategy intentionally shifts away from traditional commercial event marketing.

To maintain full transparency with the Evaluation Committee, our plan acknowledges a projected reduction in the total number of calendar days reserved for private, single-day commercial bookings; such as weddings or private commercial parties.

Instead, our marketing framework targets high-occupancy, multi-day educational, civic, and regional organizational events. This strategy replaces high-frequency, low-impact local rentals with high-impact, multi-day regional operations that maximize true community value and economic injection into Fortuna's hospitality sector.

Target Market 1: Eel River Valley Educational Institutions Our primary marketing and outreach campaign focuses on positioning the River Lodge as the premier educational, civic, and CTE center for youth development across the entire Eel River Valley.
● Comprehensive Regional Outreach: The District will actively market the facility’s spaces to all K-12 schools, districts, and youth programs throughout the region, ensuring the River Lodge serves all local students, not just those enrolled within FUHSD. ● Acquisition Strategy: The Superintendent’s office will establish a streamlined reservation system specifically for regional educational events. This includes hosting cross-district youth leadership seminars, regional science and art expositions,

interscholastic academic competitions, and multi-school music and performing arts showcases.
● Marketing Channel: Direct, institutional communications via existing inter-district networks, superintendent working groups, and regional school board associations.

Target Market 2: Local Civic and Service Organizations
FUHSD recognizes that service clubs are the foundational backbone of the Fortuna community.

Our marketing plan prioritizes stabilizing, maintaining, and actively growing long-term relationships with local civic organizations.
● Dedicated Community Access: The District will market the River Lodge to foundational local service entities, including Rotary Club, Kiwanis, Friendly Fortuna groups, and veteran organizations.
● Acquisition Strategy: Rather than treating civic groups as transactional renters, the District will offer structured, predictable calendar placements for weekly meetings, annual community fundraisers, and regional service summits. Service clubs will receive priority booking windows to ensure their historic community events remain securely anchored in Fortuna.

Target Market 3: Regional Professional Development & Institutional Hubs The cornerstone of our external growth strategy centers on transforming the River Lodge into a premier regional hub for professional development (PD) conferences and institutional training sessions.

Strategic Alliance with HCOE: FUHSD will establish a formal marketing partnership with the Humboldt County Office of Education (HCOE). By operating in conjunction with HCOE’s Sequoia Conference Center in Eureka, the River Lodge will be positioned as the primary southern-county sister facility for large-scale educational operations.

Acquisition Strategy: When regional or statewide educational symposia outgrow single northern-county venues, or require a specialized, state-of-the-art facility closer to the Highway 101 corridor, the River Lodge will be cross-marketed as the ideal location.

Targeting Outside Opportunities: We will market the facility to statewide educational programs (such as the GROW AgEd initiative). These multi-day conferences draw administrators and educators from across California, driving consistent, predictable weekday reservations that will help bring people into our local hotels and restaurants.

Section: Community Benefit and Public Access
Service as Our Core Institutional Mandate
The Fortuna Union High School District’s emphasis on community service is the foundational driver behind this entire proposal. As a public educational institution governed by a locally elected Board of Trustees, the District does not measure success through commercial profit

margins, but through the volume, depth, and equity of public benefit delivered to the Eel River Valley.

The River Lodge is a vital civic asset. Under FUHSD management, the facility will be treated as a dedicated platform to serve the youth, students, families, and civic organizations of our community.

Low-Overhead Modeling: Guaranteeing Affordable Access
To satisfy the Evaluation Committee's focus on equitable public access, FUHSD will implement an aggressive cost-containment strategy designed to keep rental fees at a minimum. ● Strategic Multi-Purpose Integration: The District will relocate its District Office administrative operations directly into the secondary spaces of the River Lodge facility. ● Drastic Labor Reductions: By embedding full-time administrative staff directly on-site, the District absorbs the primary facility overhead within its existing operational infrastructure. This dual-use strategy ensures that the building is securely managed, staffed, and monitored during standard business hours without creating separate, high-cost property management line items.
● Insulation from Fee Inflation: Because our management model is mission-driven rather than profit-driven, these structural cost savings are passed directly back to the public. FUHSD guarantees a rental fee framework structured strictly for basic cost-recovery. This ensures that local grassroots organizations, volunteer groups, and families are never priced out of utilizing the River Lodge.

Deep Civic Integration and Service Club Alliances
The District's relationship with Fortuna's service clubs is not merely transactional; it is personal and structurally integrated into our leadership.
● Leadership Alignment: District leadership has long-standing involvement with local service organizations such as, local Rotary Clubs, Fortuna Fire District, Fortuna Women's Group. These are just a few examples of how members of district leadership place value in serving the local community. This focus ensures that the leadership overseeing the facility possesses an intimate, firsthand understanding of the scheduling, space, and operational needs of Fortuna's civic organizations. ● Securing Historic Civic Placements: The River Lodge will maintain open doors and structured priority booking systems for the foundational service clubs that drive Fortuna’s civic health; including Rotary, Kiwanis, and local non-profits. These groups will have a stable, accommodating, and deeply affordable partner in the District, ensuring their historical community fundraisers, meetings, and philanthropy remain anchored in the heart of the city.

Expanding Regional Benefits for All Youth and Schools
While commercial operators look at the River Lodge as a private venue, FUHSD views it as a transformative regional center for youth development and community access.

● An All-Inclusive Youth Space: The District's operational plan extends facility access to all students, schools, and youth development organizations across the entire Eel River Valley, ensuring that neighboring rural districts and local youth programs enjoy the same programmatic access as FUHSD students.
● Holistic Community Impact: The facility will regularly transform into a vibrant civic space hosting cross-district youth leadership conferences, multi-school fine arts exhibitions, regional academic competitions, and community-wide youth forums. By providing a state-of-the-art venue for student achievements and civic gatherings, the District ensures that the River Lodge actively enhances the cultural, educational, and social quality of life for every family in Fortuna.

Section: Rental Fee Proposal
Proposed Lease Structure
Fortuna Union High School District proposes a straightforward and predictable lease payment structure designed to provide the City of Fortuna with reliable annual revenue while supporting the long-term preservation of the River Lodge.

Annual Lease Payment
● Annual Lease Payment: $25,000
● Payment Schedule: One lump-sum payment on the first business day of January each calendar year.

This payment structure provides the City with predictable annual revenue, improves cash flow planning, and minimizes annual administrative processing.

Long-Term Community Benefit
In addition to the guaranteed annual lease payment, FUHSD assumes responsibility for the routine operation and maintenance of the River Lodge, including:
● Utilities.
● Daily and event custodial services.
● Routine facility maintenance.
● Grounds and landscaping.
● Technology infrastructure and public Wi-Fi.
● Audio/visual support for meetings and events.
● Administrative scheduling, reservations, contracting, invoicing, and customer service.

This approach substantially reduces the City's ongoing operating obligations while providing a guaranteed annual lease payment.

FUHSD further recommends that annual lease payments be dedicated to a restricted capital reserve supporting deferred maintenance, facility improvements, and long-term preservation of the River Lodge. This recommendation ensures the lease payments continue to improve the facility for future generations while protecting the City's investment.

Overall Financial Value to the City
The proposed lease structure provides value beyond the annual lease payment itself. In addition to guaranteeing $25,000 in annual lease revenue, FUHSD assumes responsibility for utilities, custodial services, routine maintenance, groundskeeping, technology support, and administrative management. Collectively, these operational responsibilities represent a significant financial obligation that would otherwise remain the responsibility of the City. The District's proposal therefore combines guaranteed lease revenue with meaningful reductions in ongoing operating costs, creating a comprehensive financial benefit for the City.

Section: Fiscal Sustainability
Fortuna Union High School District's Financial Commitment to the River Lodge
Fortuna Union High School District (FUHSD) is uniquely positioned to operate the River Lodge as a financially sustainable public facility. Unlike organizations that rely solely on venue-generated revenue to sustain operations, FUHSD possesses an established public operating infrastructure, Board-adopted financial capacity, and existing administrative resources that enable the District to successfully operate the facility during both the startup period and throughout the term of the proposed lease.

As a public educational institution, the District's objective is not to maximize profit but to preserve and strengthen the River Lodge as a long-term community asset through responsible fiscal management, operational excellence, and strategic reinvestment. The District has already incorporated anticipated River Lodge operating costs into its Board-adopted 2026–27 budget and required multi-year financial projections, demonstrating both the financial capacity and long-term commitment necessary to successfully manage the facility.

Financial Highlights
Commitment District Commitment
Guaranteed Annual Lease Payment $25,000
One-Time Technology Infrastructure Investment $40,000 (Year 1)

Total Strategic Startup Investment $49,608 (Year 1)
Board-Adopted Multi-Year Financial Commitment 2026–27 through 2028–29 District Annual Operating Budget Over $20 Million
Annual Independent Financial Audits Completed Annually
Operating Reserve Maintained Above State Min. Requirements Administrative Management Cost Absorbed by Existing District Staff Financial Philosophy Public Stewardship and Cost-Recovery District Financial Capacity
Fortuna Union High School District maintains an annual operating budget exceeding $20 million and manages a broad portfolio of facilities, personnel, and public resources under California's rigorous fiscal accountability standards.

Each year, the District adopts a balanced operating budget, prepares required multi-year financial projections, undergoes an independent external financial audit, and maintains reserves in accordance with California Education Code requirements. These long-established financial practices demonstrate the District's ability to fulfill all lease and operational obligations associated with managing the River Lodge.

Unlike operators that depend entirely upon rental income to fund operations, FUHSD possesses an existing administrative, maintenance, technology, custodial, and fiscal infrastructure capable of supporting River Lodge operations during the startup period while rental activity continues to expand.

Should venue rental revenues be lower than projected during the first years of operation, the District has already budgeted sufficient resources to ensure uninterrupted operations while the facility establishes and grows its customer base.

Three-Year River Lodge Operating Budget
The accompanying operating budget reflects a conservative cost-recovery model based upon approximately 75 annual bookings with an assumed annual growth rate of 10 percent.

Personnel costs have been calculated using fully burdened public-sector labor rates that accurately reflect the District's actual employment costs, including salary, employer retirement contributions, District-paid health benefits, and statutory payroll costs.

To ensure a successful transition, FUHSD has committed a $49,608 Strategic Startup Investment during Year 1, consisting of:
● $40,000 for one-time technology infrastructure improvements. ● $9,608 in temporary operating support during the first year.

Technology improvements include enterprise-grade wireless internet, upgraded network infrastructure, audio/visual systems, presentation technology, projection equipment, enhanced cybersecurity, and related technology enhancements necessary to position the River Lodge as a premier conference, meeting, educational, and community event venue.

Proposed Three-Year Operating Budget
Budget Assumptions and Methodology
The proposed operating budget is based upon conservative assumptions intended to provide a realistic estimate of anticipated River Lodge operating costs.

Key assumptions include:
● Annual lease payment of $25,000.
● Approximately 75 annual bookings with projected annual growth of 10 percent. ● Utility costs beginning at $40,000 annually.

● Fully burdened public-sector labor costs.
● Preventative maintenance program for an approximately 11,280-square-foot facility. ● Daily custodial services supplemented by event-specific custodial staffing. ● Routine grounds and landscaping maintenance.
● Administrative scheduling, reservations, invoicing, accounting, and customer service provided by existing District Office personnel without additional administrative overhead. ● One-time technology infrastructure investment during Year 1.

As actual operating data becomes available, future operating budgets will be refined using verified utilization rates and actual operating costs to ensure continued fiscal accuracy and long-term sustainability.

Three-Year Cash Flow Projection
The accompanying three-year cash flow projection demonstrates the District's ability to maintain positive operating liquidity throughout the startup period while making significant capital investments in the facility.

The District's Year 1 Strategic Startup Investment fully funds the planned technology modernization while providing sufficient operating support during the transition to District management. Beginning in Year 2, projected operating revenues are sufficient to support ongoing operating expenses, with Year 3 generating a modest positive operating balance available for reinvestment into the facility.

Three-Year Cash Flow Projection
Long-Term Financial Stewardship
The District's Year 1 Strategic Startup Investment reflects a deliberate commitment to establishing the River Lodge for long-term operational success rather than simply supporting startup operations.

Rather than distributing operating surpluses, FUHSD will reinvest available operating margins into:

● Deferred maintenance.
● Technology replacement and upgrades.
● Equipment replacement.
● Building improvements.
● Capital preservation.
● Operational enhancements that improve customer experience and facility functionality.

This public-to-public partnership model ensures that revenues generated through River Lodge operations continue to strengthen and preserve the facility while minimizing future financial obligations for the City of Fortuna. By leveraging existing District personnel, purchasing power, administrative systems, and financial resources, FUHSD provides the City with a financially stable, low-risk operating partner committed to protect the City's investment.

Why FUHSD Presents the Lowest Financial Risk
One of the City's primary objectives is to identify an operator capable of sustainably managing the River Lodge while eliminating the operational deficits historically associated with the facility.

FUHSD provides a uniquely low-risk solution because the District is not dependent solely on River Lodge rental revenue to sustain operations. The District's existing administrative infrastructure, maintenance personnel, technology staff, custodial workforce, fiscal management systems, and Board-adopted financial resources provide a stable operational foundation that minimizes financial risk during startup and throughout the lease term.

Combined with a guaranteed annual lease payment, a Year 1 strategic investment of $49,608, annual independent financial audits, prudent operating reserves, and Board-approved multi-year financial planning, FUHSD offers the City of Fortuna a financially responsible and sustainable public-to-public partnership that preserves the River Lodge as a valuable community asset while reducing long-term operational risk.

Financial Documentation
In accordance with the City's Request for Proposals, FUHSD is providing the following documentation demonstrating its financial sustainability and organizational capacity to successfully operate the River Lodge.

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NCR 00104-39 7/1/2025
7/1/2026
25,000 1,000,000
✓
✓
✓
✓
✓
NCR 00104-39 7/1/2025
7/1/2026
25,000 1,000,000
NCR 00104-39 7/1/2025
7/1/2026
25,000 500,250,000
NCR 00104-39 7/1/2025
7/1/2026
25,000 Included
Keenan & Associates
10860 Gold Center Drive, Suite 350
Rancho Cordova, CA 95670
[email protected] Northern California ReLiEF
A
A
B
6/27/2025
0451271
PIPS 00143-22 7/1/2025
7/1/2026 1,000,000
1,000,000
1,000,000
✓
✓
✓
Protected Insurance Program for Schools
A
A
Northern California ReLiEF
Protected Insurance Program for Schools
✓
Caitlin Harris License No. 4401566
John Stephens
(916) 859-7160 x4138
This certificate is being issued for informational purposes only. No rights or coverage is afforded by this coverage.

Fortuna Union High School District
North Coast SIG
735 13th Street
Fortuna CA 95540
Proof of Coverage
85998178 | FORTUUNI1 | 25/26 Super Pool P&L | Caitlin Harris | 6/27/2025 11:56:49 AM (PDT) | Page 1 of 2

From: Clint Duey
To: Amy Nilsen
Cc: [email protected]
Subject: Re: River Lodge RFP questions
Date: Thursday, July 23, 2026 2:09:13 PM
Good afternoon,
Please excuse the brevity of this email I am answering the below questions on my phone. I am currently out of town and won’t be back until next week.

1. The Delta Conference.

This is part of a state run contract administered by FUHSD that offers professional development for AG teachers throughout the state. The entire thing is ran by Sandy Dale long time FUHSD employee. It is at the discretion of our district where the conference is held. It is annual and has taken place for at least the last few years. This specific conference has always been in Fortuna. In total transparency we have had talks about moving it because of the increased fees associated with the River Lodge recently.

I have met with the county Superintendent of schools about potential additional conferences that could be shared, but we don’t have any contracts yet as we can’t really plan anything because we currently don’t have the venue under our control. I have also had initial conversations with the commissioner of the North Coast Section about bringing some of their meetings in.

Our tentative schedule is mainly based on existing River Lodge established events that are important to the community and we could continue to host.

Again our proposal is mainly based on keeping the River Lodge open and available for Eel River Valley students and community use. The conferences we would like to bring in are a long term goal that we will work on once under lease with the City of Fortuna if that indeed happens.

When looking at the calendar of existing events I could see a potential of 4 to 5 conferences per year.

2. No the school will not be using the current fee structure. As mentioned above the current raise in fees have caused us and others to question if the River Lodge is still affordable. I anticipate us having a lower current fee structure.

We would be utilizing a non profit and separate general fee structure. We currently do this with all of our facilities.

As far as priority bookings, most of our important community events take place on the same dates yearly. I would be reaching out to those local leaders to reserve those dates before others are filled in. When you start waiving fees for groups it opens Pandora’s box so to speak so at least at first we would be sticking strictly to whatever fee structure the board adopts.

Our facility fee structure is evaluated yearly by our board of trustees, and the River Lodge would fall under the same structure.

I hope this has addressed the questions asked. Again the priority of the District is to provide an ongoing community benefit, not to make profit. I also want to make sure it it totally transparent that if chosen that the total usage will be lower and ran by the governing board of the district. With that being said the priority of the board must always put the needed of its students first.

Please let me know if I can be of further assistance.

Clint Duey
Superintendent
Fortuna Union High School District
On Thu, Jul 23, 2026 at 10:07 AM Amy Nilsen <[email protected]> wrote:

Hi Clint, The River Lodge RFP review committee has a few questions. Can you respond to the questions below by Friday, July 31?

1. Conferences, Training Events, and Long-Term Demand
The proposal identifies the annual California Delta Conference and other educational and professional development events as key components of the River Lodge operating model. Please provide additional detail regarding:

Whether the California Delta Conference is contractually committed to Fortuna on an ongoing basis or whether the event rotates among host locations.

The frequency and anticipated duration of the conference.

Other conferences, trainings, symposiums, professional development events, or educational programs that FUHSD anticipates hosting or facilitating at the River Lodge.

Which events are already established and which are prospective opportunities.

The anticipated annual number of multi-day regional conferences or training events expected to utilize the facility.

2. Rental Fee Structure and Public Access
The proposal references FUHSD's existing Board-approved facility rental fee schedule and indicates that River Lodge rental rates would be structured on a cost-recovery basis to maintain affordability and public access. Please provide additional information regarding the proposed River Lodge fee structure, including:

Whether FUHSD intends to utilize the City's existing fee schedule, the District's current facility use fee schedule, or a newly developed River Lodge rate structure.

Proposed rates for community groups, nonprofits, governmental agencies, educational institutions, private events, and commercial users.

Whether any users would receive discounted or priority access.

How future fee adjustments would be evaluated and approved Please let me know if you have any questions.

Kind regards,
Amy Nilsen
City Manager
City of Fortuna
Phone: 707-725-1410
Office Hours: Monday – Thursday, 8am – 5pm
Fortuna Union High School District
2026-2027 Adoption
June 9, 2026 Board Meeting
Enrollment:

Unduplicated Count = 704 (based on projected October 2026 enrollment - CALPADS Fall 1 submission) Enrollment & ADA Projections (Enrollment projections are based on feeder school data) 2026-2027 2027-2028 2028-2029
District Enrollment 1,040 1,054 1,013
Enrollment Change from Prior Year -17 14 -41
District ADA 949.00 961.78 924.36
LCFF Planning Factors (Based on SSC 2026-27 May Revise Dartboard):
2nd Interim Adoption $ Change % Change
LCFF (Base/Suppl/EPA) $15,850,112 $16,972,763 $1,122,651 7.08% Federal Revenues $839,534 $805,946 -$33,588 -4.00%
Other State Revenues $2,651,106 $2,231,946 -$419,160 -15.81% Other Local Revenues $1,545,166 $2,027,610 $482,444 31.22% Total $20,885,918 $22,038,265 $1,152,347 5.52%
2nd Interim Adoption $ Change % Change
Transfer In $0 $0 $0
Beginning Balance $8,120,546 $7,573,001 -$547,545 -6.74% Total $8,120,546 $7,573,001 -$547,545 -6.74%
2nd Interim Adoption $ Change % Change
Available Funds $29,006,464 $29,611,266 $604,802 2.09%
2026-2027 2027-2028 2028-2029
$16,972,763 $17,497,245 $18,091,919

4.31% 3.06% 3.34%
$1,122,651 $524,482 $594,674
Unduplicated Pupil - 3 Yr rolling % 68.42% 69.66% 69.74% LCFF Supplemental/Concentration $3,063,615 $3,278,629 $3,398,041 $481,931 $215,014 $119,412
Projected LCFF Revenues -Budget Year and Two Subsequent Budget Years 2026-2027 Adoption Assumptions
1,040 Enrollment with 91.25% ADA = 949 (based on projected 2026-2027 P2) Cost of Living Adjustment (COLA) = 4.31%
Minimum Reserve Requirements
The required Minimum Reserve Calculation for the District is 4% of the total General Fund Expenditures, Transfers Out and Other Uses. This equals $902,810 based on current projections. The District's total reserve level is currently projected to be $2,434,316 or 10.79%.

General Fund changes since 2025-2026 2nd Interim
Revenues
LCFF revenues increased due to higher supplemental/concentration funding for low-income, English learners and foster youth and the COLA. Federal Revenues decreased due to the removal of grant funds from the prior year. Other State Revenues decreased due to the removal of grant funds from the prior year. Other Local Revenue increased due to projected SELPA revenue and Sports Auction.

Beginning Balance/Transfers In
2026-2027 Restricted Beginning Balance: $2,636,724; Unrestricted Beginning Balance: $4,936,277.

Total Available Funds
LCFF Revenues
COLA
Change over prior year
Sup/Con Funding change over prior year
Fortuna Union High School District
2026-2027 Adoption
June 9, 2026 Board Meeting
2nd Interim Adoption $ Change % Change
Certificated Salaries $7,241,454 $7,553,809 $312,355 4.31% Classified Salaries $2,347,800 $2,462,787 $114,987 4.90% Employee Benefits $5,336,624 $5,633,039 $296,415 5.55%
Books and Supplies $1,387,634 $1,115,705 -$271,929 -19.60% Services $2,649,182 $2,544,022 -$105,160 -3.97%
Capital Outlay $323,640 $222,685 -$100,955 -31.19%
Other Outgo/Transfer Out $2,408,681 $3,038,200 $629,519 26.14% Total $21,695,015 $22,570,247 $875,232 4.03%
2026-2027 2027-2028 2028-2029
Certificated $80,540 $104,069 $104,153
Classified $44,198 $36,533 $36,347
Total $124,738 $140,602 $140,500
Projected General Fund Revenues -Budget Year and Two Subsequent Budget Years 2026-2027 2027-2028 2028-2029
LCFF (Base/Suppl/EPA) $16,972,763 $17,497,245 $18,091,919 Federal Revenues $805,946 $765,940 $769,768
Other State Revenues $2,231,946 $2,265,823 $2,011,744
Other Local Revenues $2,027,610 $1,484,983 $1,494,991
$22,038,265 $22,013,991 $22,368,422
Projected General Fund Expenditures -Budget Year and Two Subsequent Budget Years 2026-2027 2027-2028 2028-2029
Certificated Salaries $7,553,809 $7,640,428 $7,912,406
Classified Salaries $2,462,787 $2,492,463 $2,576,195
Employee Benefits $5,633,039 $5,765,844 $5,857,269
Books and Supplies $1,115,705 $1,063,624 $1,068,624
Services $2,544,022 $2,440,553 $2,475,903
Capital Outlay $222,685 $402,685 $252,685
Other Outgo/Tran Out $3,038,200 $3,126,670 $3,229,563
Total General Fund Expenditures $22,570,247 $22,932,267 $23,372,645 Fund Balance Increase (Decrease) ($531,982) ($918,276) ($1,004,223) 2026-2027 2027-2028 2028-2029
Special Reserve Balance $2,434,316 $2,504,316 $2,574,316 Special Reserve % 10.79% 10.92% 11.01%
Required Minimum Reserve 4%
General Fund changes since 2025-2026 Second Interim
Expenditures
Salaries and Benefits increased due to Step & Column and COLA. Books and supplies decreased due to removal of grant funded expenditures from the prior year. Services and other operating expenses decreased due to removal of grant funded expenditures from the prior year. Capital outlay decreased due to removal of prior year one-time costs. Other outgo expenses increased due to the projected HCOE Glen Paul chargeback and Cafeteria Program costs.

Step and Column (Including Mandatory Benefits)
General Fund Three Year Summary: Revenue and Expenditures Fortuna Union High Budget, July 1 12 62810 0000000
Humboldt County FINANCIAL REPORTS Form CB
2026-27 Budget H8BE3R5A74(2026-27)
School District Certification
ANNUAL BUDGET REPORT:

July 1, 2026 Budget Adoption
Select applicable boxes:

This budget was developed using the state-adopted Criteria and Standards. It includes the expenditures necessary to implement the Local Control and Accountability Plan (LCAP) or annual update to the LCAP that will be effective for the budget year. The budget was filed and adopted subsequent to a public hearing by the governing board of the school district pursuant to Education Code sections 33129, 42127, 52060, 52061, and 52062.

If the budget includes a combined assigned and unassigned ending fund balance above the minimum recommended reserve for economic uncertainties, at its public hearing, the school district complied with the requirements of subparagraphs (B) and (C) of paragraph (2) of subdivision (a) of Education Code Section 42127.

Budget available for inspection at: Public Hearing:

Place: Place:

Date: Date:

Time:

Adoption Date:

Signed:

Clerk/Secretary of the Governing Board
(Original signature required)
Printed Name: Title:

Contact person for additional information on the budget reports:

Name: Telephone:

Title: E-mail:

Criteria and Standards Review Summary
The following summary is automatically completed based on data provided in the Criteria and Standards Review (Form 01CS). Criteria and standards that are "Not Met," and supplemental information and additional fiscal indicators that are "Yes," may indicate areas of potential concern for fiscal solvency purposes and should be carefully reviewed.

CRITERIA AND STANDARDS Met Not Met
1 Average Daily Attendance Projected (funded) ADA has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. X 2 Enrollment Enrollment has not been overestimated by more than the standard for the prior fiscal year, or two or more of the previous three fiscal years. X 3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio is consistent with historical ratios for the budget and two subsequent fiscal years. X
4 Local Control Funding Formula (LCFF)
Revenue
Projected change in LCFF revenue is within the standard for the budget and two subsequent fiscal years. X
5 Salaries and Benefits Projected ratios of total unrestricted salaries and benefits to total unrestricted general fund expenditures are consistent with historical ratios for the budget and two subsequent fiscal years.

X
6a Other Revenues Projected operating revenues (e.g., federal, other state, and other local) are within the standard for the budget and two subsequent fiscal years. X 6b Other Expenditures Projected operating expenditures (e.g., books and supplies, and services and other operating) are within the standard for the budget and two subsequent fiscal years. X 7 Ongoing and Major Maintenance Account If applicable, required contribution to the ongoing and major maintenance account (i.e., restricted maintenance account) is included in the budget. X 8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standard for two or more of the last three fiscal years. X
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CB_District, Version 6 Page 1 Printed: 5/26/2026 12:07 PM 735 13th St Fortuna CA 95540
5/28/2026
379 12th St Fortuna CA 95540
6/9/2026
6pm
06/10/2026
Sarah Poust
CBO
707-725-4462
[email protected]
Anita Gage Clerk
Fortuna Union High Budget, July 1 12 62810 0000000
Humboldt County FINANCIAL REPORTS Form CB
2026-27 Budget H8BE3R5A74(2026-27)
School District Certification
9a Fund Balance Unrestricted general fund beginning balance has not been overestimated by more than the standard for two or more of the last three fiscal years.

X
9b Cash Balance Projected general fund cash balance will be positive at the end of the current fiscal year.

X
10 Reserves Projected available reserves (e.g., reserve for economic uncertainties, unassigned/unappropriated amounts) meet minimum requirements for the budget and two subsequent fiscal years.

X
SUPPLEMENTAL INFORMATION No Yes
S1 Contingent Liabilities Are there known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget?
X
S2 Using One-time Revenues to Fund
Ongoing Expenditures
Are there ongoing general fund expenditures in excess of one percent of the total general fund expenditures that are funded with one-time resources? X
S3 Using Ongoing Revenues to Fund Onetime ExpendituresAre there large non-recurring general fund expenditures that are funded with ongoing general fund revenues?
X
S4 Contingent Revenues Are any projected revenues for the budget or two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)?
X
S5 Contributions Have contributions from unrestricted to restricted resources, or transfers to or from the general fund to cover operating deficits, changed by more than the standard for the budget or two subsequent fiscal years?
X
SUPPLEMENTAL INFORMATION (continued) No Yes
S6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt agreements? X • If yes, have annual payments for the budget or two subsequent fiscal years increased over prior year's (2025-26) annual payment? n/a
S7a Postemployment Benefits Other than
Pensions
Does the district provide postemployment benefits other than pensions (OPEB)? X • If yes, are they lifetime benefits? X
• If yes, do benefits continue beyond age 65? X
• If yes, are benefits funded by pay-as-you-go? X
S7b Other Self-insurance Benefits Does the district provide other self-insurance benefits (e.g., workers' compensation, employee health and welfare, or property and liability)? X
S8 Status of Labor Agreements Are salary and benefit negotiations still open for:
• Certificated? (Section S8A, Line 1) X
• Classified? (Section S8B, Line 1) X
• Management/supervisor/confidential? (Section S8C, Line 1) X S9 Local Control and Accountability Plan
(LCAP)
• Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year?
X
• Adoption date of the LCAP or an update to the LCAP: 06/10/2026 S10 LCAP Expenditures Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update Template?
X
ADDITIONAL FISCAL INDICATORS No Yes
A1 Negative Cash Flow Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund?
X
A2 Independent Position Control Is personnel position control independent from the payroll system? X A3 Declining Enrollment Is enrollment decreasing in both the prior fiscal year and budget year? X A4 New Charter Schools Impacting District
Enrollment
Are any new charter schools operating in district boundaries that are impacting the district's enrollment, either in the prior fiscal year or budget year? X
A5 Salary Increases Exceed COLA Has the district entered into a bargaining agreement where any of the budget or subsequent fiscal years of the agreement would result in salary increases that are expected to exceed the projected state funded cost-of-living adjustment? X
ADDITIONAL FISCAL INDICATORS (continued) No Yes
A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) health benefits for current or retired employees?
X
A7 Independent Financial System Is the district’s financial system independent from the county office system? X California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CB_District, Version 6 Page 2 Printed: 5/26/2026 12:07 PM Fortuna Union High Budget, July 1 12 62810 0000000
Humboldt County FINANCIAL REPORTS Form CB
2026-27 Budget H8BE3R5A74(2026-27)
School District Certification
A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes, provide copies to the COE, pursuant to EC 42127.6(a).

X
A9 Change of CBO or Superintendent Have there been personnel changes in the superintendent or chief business official (CBO) positions within the last 12 months?
X
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CB_District, Version 6 Page 3 Printed: 5/26/2026 12:07 PM Budget, July 1 | 2026–27 Budget Form CC CDS 12 62810 0000000 Workers' Compensation Certification Fortuna Union High
CDE SACS V15 • FV4 | H8BE3R5A74 (2026–27) Page 1 | Printed: 05/29/2026 09:32 AM Annual Certification Regarding Self-Insured Workers' Compensation Claims Pursuant to Education Code Section 42141, if a school district, either individually or as a member of a joint powers agency (JPA), is self-insured for workers' compensation claims, the superintendent of the school district annually shall provide information to the governing board of the school district regarding the estimated accrued but unfunded cost of those claims. The governing board annually shall certify to the county superintendent of schools the amount of money, if any, that it has decided to reserve in its budget for the cost of those claims.

To the County Superintendent of Schools:
○ This district is self-insured for workers' compensation claims as defined in Education Code Section 42141(a):
⦁ Total liabilities actuarially determined: $
⦁ Less: Amount of total liabilities reserved in budget: $ ⦁ Estimated accrued but unfunded liabilities: $ 0.00
◉ This school district is self-insured for workers' compensation claims through the JPA identified below:

North Coast Schools Insurance Group
○ This school district is not self-insured for workers' compensation claims.

Signature (Original signature required)
Signature of Clerk/Secretary of the Governing Board Date of Meeting (Format: MM/DD/YYYY) Printed Name Title
For additional information on this certification, please contact:

Taylin Titus Director, JPA
Name Title
[email protected] (707)4457067
Email Telephone
Anita Gage Clerk
06/10/2026
2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form A
Humboldt County H8BE3R5A74(2026-27)
Description
2025-26 Estimated Actuals 2026-27 Budget
P-2 ADA Annual ADA Funded ADA Estimated P-2
ADA
Estimated
Annual ADA
Estimated
Funded ADA
A. DISTRICT

1. Total District Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 970.27 970.27 970.27 949.00 949.00 970.27

2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)

3. Total Basic Aid Open Enrollment Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above)

4. Total, District Regular ADA (Sum of Lines A1 through A3) 970.27 970.27 970.27 949.00 949.00 970.27

5. District Funded County Program ADA
a. County Community Schools 35.23 35.23 35.23 35.23 35.23 35.23 b. Special Education-Special Day Class 21.32 21.32 21.32 21.32 21.32 21.32 c. Special Education-NPS/LCI
d. Special Education Extended Year 1.58 1.58 1.58 1.58 1.58 1.58 e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of
Lines A5a through A5f) 58.13 58.13 58.13 58.13 58.13 58.13

6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 1,028.40 1,028.40 1,028.40 1,007.13 1,007.13 1,028.40

7. Adults in Correctional Facilities

8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: A, Version 2 Page 1 Printed: 5/22/2026 11:50 AM
2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form A
Humboldt County H8BE3R5A74(2026-27)
Description
2025-26 Estimated Actuals 2026-27 Budget
P-2 ADA Annual ADA Funded ADA Estimated P-2
ADA
Estimated
Annual ADA
Estimated
Funded ADA
B. COUNTY OFFICE OF EDUCATION

1. County Program Alternative Education Grant ADA
a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0.00

2. District Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of
Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00

3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0.00

4. Adults in Correctional Facilities

5. County Operations Grant ADA

6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: A, Version 2 Page 2 Printed: 5/22/2026 11:50 AM
2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form A
Humboldt County H8BE3R5A74(2026-27)
Description
2025-26 Estimated Actuals 2026-27 Budget
P-2 ADA Annual ADA Funded ADA Estimated P-2
ADA
Estimated
Annual ADA
Estimated
Funded ADA
C. CHARTER SCHOOL ADA
Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools.

Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.

1. Total Charter School Regular ADA

2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative
Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00

3. Charter School Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00

4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d,
and C3f) 0.00 0.00 0.00 0.00 0.00 0.00
FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.

5. Total Charter School Regular ADA

6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils
b. Juvenile Halls, Homes, and Camps
c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative
Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00

7. Charter School Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00

8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d,
and C7f) 0.00 0.00 0.00 0.00 0.00 0.00

9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09,
or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0.00 California Dept of Education
SACS Financial Reporting Software - SACS V15
File: A, Version 2 Page 3 Printed: 5/22/2026 11:50 AM
2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the approval of the budget.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance
STANDARD: Projected funded average daily attendance (ADA) has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA

3.0% 0 to 300

2.0% 301 to 1,000

1.0% 1,001 and over
District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 949 District's ADA Standard Percentage Level: 2.0%
1A. Calculating the District's ADA Variances
DATA ENTRY: For the Third, Second, and First Prior Years, enter Estimated Funded ADA in the Original Budget Funded ADA column; enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the Third, Second, and First Prior Years. All other data are extracted.

Fiscal Year
Original Budget Funded ADA
(Form A, Lines A4 and C4)
Estimated/Unaudited Actuals
Funded ADA (Form A, Lines
A4 and C4)
ADA Variance Level (If
Budget is greater than
Actuals, else N/A)
Status
Third Prior Year (2023-24)
District Regular 1,011 1,012
Charter School
Total ADA 1,011 1,012 N/A Met
Second Prior Year (2024-25)
District Regular 1,005 981
Charter School
Total ADA 1,005 981 2.3% Not Met
First Prior Year (2025-26)
District Regular 963 970
Charter School 0
Total ADA 963 970 N/A Met
Budget Year (2026-27)
District Regular 970
Charter School 0
Total ADA 970
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 1 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) 1B. Comparison of District ADA to the Standard
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:
(required if NOT met)
1b. STANDARD MET - Funded ADA has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 2 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

2. CRITERION: Enrollment
STANDARD: Projected enrollment has not been overestimated in 1) the first prior fiscal year OR in 2) two or more of the previous three fiscal years by more than the following percentage levels:

Percentage Level District ADA

3.0% 0 to 300

2.0% 301 to 1,000

1.0% 1,001 and over
District ADA (Form A, Estimated P-2 ADA column, lines A4 and C4): 949 District's Enrollment Standard Percentage Level: 2.0%
2A. Calculating the District's Enrollment Variances
DATA ENTRY: Enter data in the Enrollment, Budget, column for all fiscal years and in the Enrollment, CALPADS Actual column for the First Prior Year; all other data are extracted or calculated. CALPADS Actual enrollment data preloaded in the District Regular lines will include both District Regular and Charter School enrollment. Districts will need to adjust the District Regular enrollment lines and the Charter School enrollment lines accordingly. Enter district regular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Enrollment
Fiscal Year Budget CALPADS Actual
Enrollment Variance Level (If
Budget is greater than
Actual, else N/A)
Status
Third Prior Year (2023-24)
District Regular 1,077 1,083
Charter School
Total Enrollment 1,077 1,083 N/A Met
Second Prior Year (2024-25)
District Regular 1,049 1,046
Charter School
Total Enrollment 1,049 1,046 0.3% Met
First Prior Year (2025-26)
District Regular 1,043 1,057
Charter School
Total Enrollment 1,043 1,057 N/A Met
Budget Year (2026-27)
District Regular 1,040
Charter School
Total Enrollment 1,040
2B. Comparison of District Enrollment to the Standard
DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for the first prior year.

Explanation:
(required if NOT met)
1b. STANDARD MET - Enrollment has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 3 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

3. CRITERION: ADA to Enrollment
STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the budget year or two subsequent fiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%). 3A. Calculating the District's ADA to Enrollment Standard DATA ENTRY: All data are extracted or calculated. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Fiscal Year
P-2 ADA
Estimated/Unaudited Actuals
(Form A, Lines A4 and C4)
Enrollment CALPADS Actual
(Criterion 2, Item 2A)
Historical Ratio of ADA to
Enrollment
Third Prior Year (2023-24)
District Regular 981 1,083
Charter School 0
Total ADA/Enrollment 981 1,083 90.6%
Second Prior Year (2024-25)
District Regular 947 1,046
Charter School 0
Total ADA/Enrollment 947 1,046 90.6%
First Prior Year (2025-26)
District Regular 970 1,057
Charter School
Total ADA/Enrollment 970 1,057 91.8%
Historical Average Ratio: 91.0%
District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 91.5% 3B. Calculating the District's Projected Ratio of ADA to Enrollment DATA ENTRY: Enter data in the Estimated P-2 ADA column for the two subsequent years. Enter data in the Enrollment column for the two subsequent years. Data should reflect district regular and charter school ADA/enrollment corresponding to financial data reported in the General Fund only, for all fiscal years. All other data are extracted or calculated.

Fiscal Year
Estimated P-2 ADA Budget
(Form A, Lines A4 and C4)
Enrollment Budget/Projected
(Criterion 2, Item 2A)
Ratio of ADA to Enrollment Status
Budget Year (2026-27)
District Regular 949 1,040
Charter School 0
Total ADA/Enrollment 949 1,040 91.3% Met
1st Subsequent Year (2027-28)
District Regular 962 1,054
Charter School
Total ADA/Enrollment 962 1,054 91.3% Met
2nd Subsequent Year (2028-29)
District Regular 924 1,013
Charter School
Total ADA/Enrollment 924 1,013 91.2% Met
3C. Comparison of District ADA to Enrollment Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected P-2 ADA to enrollment ratio has not exceeded the standard for the budget and two subsequent fiscal years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 4 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

4. CRITERION: LCFF Revenue
STANDARD: Projected local control funding formula (LCFF) revenue for any of the budget year or two subsequent fiscal years has not changed from the prior fiscal year by more than the change in population, plus the district's cost-of-living adjustment (COLA), plus or minus one percent.

For basic aid districts, projected LCFF revenue has not changed from the prior fiscal year by more than the percent change in property tax revenues plus or minus one percent.

For districts funded by necessary small school formulas, projected LCFF revenue has not changed from the prior fiscal year amount by more than the district's COLA, plus or minus one percent.
4A. District's LCFF Revenue Standard
Indicate which standard applies:

LCFF Revenue
Basic Aid
Necessary Small School
The District must select which LCFF revenue standard applies.

LCFF Revenue Standard selected: LCFF Revenue
4A1. Calculating the District's LCFF Revenue Standard
DATA ENTRY: Enter data in Step 1a for the two subsequent fiscal years. All other data is extracted or calculated. Enter data for Steps 2a through 2b1. All other data is calculated.

Projected LCFF Revenue
Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year Step 1 - Change in Population (2025-26) (2026-27) (2027-28) (2028-29) a. ADA (Funded) (Form A, lines A6 and C4) 1,028.40 1,028.40 1,019.91 1,019.91 b. Prior Year ADA (Funded) 1,028.40 1,028.40 1,019.91
c. Difference (Step 1a minus Step 1b) 0.00 (8.49) 0.00
d.

Percent Change Due to Population (Step 1c
divided by Step 1b) 0.00% (.83%) 0.00%
Step 2 - Change in Funding Level
a. Prior Year LCFF Funding 15,919,640.00 16,972,763.00 17,497,245.00 b1. COLA percentage 4.31% 3.06% 3.34%
b2. COLA amount (proxy for purposes of this criterion) 686,136.48 519,366.55 584,407.98 c. Percent Change Due to Funding Level (Step 2b2 divided by Step 2a) 4.31% 3.06% 3.34% Step 3 - Total Change in Population and Funding Level (Step 1d plus Step 2c) 4.31% 2.23% 3.34% LCFF Revenue Standard (Step 3, plus/minus 1%): 3.31% to 5.31% 1.23% to 3.23% 2.34% to 4.34% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 5 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) 4A2. Alternate LCFF Revenue Standard - Basic Aid
DATA ENTRY: If applicable to your district, input data in the 1st and 2nd Subsequent Year columns for projected local property taxes; all other data are extracted or calculated.

Basic Aid District Projected LCFF Revenue
Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2025-26) (2026-27) (2027-28) (2028-29)
Projected Local Property Taxes (Form 01, Objects 8021 - 8089) 6,777,571.00 6,777,571.00 6,777,571.00 6,777,571.00 Percent Change from Previous Year N/A N/A N/A
Basic Aid Standard (percent change from previous year, plus/minus 1%): N/A N/A N/A 4A3. Alternate LCFF Revenue Standard - Necessary Small School DATA ENTRY: All data are extracted or calculated.

Necessary Small School District Projected LCFF Revenue
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2026-27) (2027-28) (2028-29)
Necessary Small School Standard (COLA Step 2c, plus/minus 1%): N/A N/A N/A 4B. Calculating the District's Projected Change in LCFF Revenue DATA ENTRY: Enter data in the 1st and 2nd Subsequent Year columns for LCFF Revenue; all other data are extracted or calculated.

Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2025-26) (2026-27) (2027-28) (2028-29)
LCFF Revenue (Fund 01, Objects 8011, 8012, 8020-8089) 15,919,639.00 16,972,762.00 17,497,245.00 18,091,919.00 District's Projected Change in LCFF Revenue: 6.62% 3.09% 3.40% LCFF Revenue Standard 3.31% to 5.31% 1.23% to 3.23% 2.34% to 4.34% Status: Not Met Met Met
4C. Comparison of District LCFF Revenue to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD NOT MET - Projected change in LCFF revenue is outside the standard in one or more of the budget or two subsequent fiscal years. Provide reasons why the projection(s) exceed the standard(s) and a description of the methods and assumptions used in projecting LCFF revenue.

Explanation: The LCFF Revenue in the budget year is above the standard due to increased concentration funding. (required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 6 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

5. CRITERION: Salaries and Benefits
STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the budget year or two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of three percent or the district's required reserves percentage. 5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: All data are extracted or calculated.

Estimated/Unaudited Actuals - Unrestricted (Resources
0000-1999)
Ratio
Salaries and Benefits Total Expenditures
of Unrestricted Salaries and
Benefits
Fiscal Year
(Form 01, Objects 1000-
3999)
(Form 01, Objects 1000-
7499)
to Total Unrestricted
Expenditures
Third Prior Year (2023-24) 10,079,518.36 12,735,886.10 79.1% Second Prior Year (2024-25) 9,463,821.38 12,860,693.74 73.6% First Prior Year (2025-26) 11,511,787.00 14,571,516.00 79.0% Historical Average Ratio: 77.2%
Budget Year 1st Subsequent Year 2nd Subsequent Year
(2026-27) (2027-28) (2028-29)
District's Reserve Standard Percentage (Criterion 10B, Line 4): 4.0% 4.0% 4.0% District's Salaries and Benefits Standard
(historical average ratio, plus/minus the greater
of 3% or the district's reserve standard percentage): 73.2% to 81.2% 73.2% to 81.2% 73.2% to 81.2% 5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures DATA ENTRY: If Form MYP exists, Unrestricted Salaries and Benefits, and Total Unrestricted Expenditures data for the 1st and 2nd Subsequent Years will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Budget - Unrestricted
(Resources 0000-1999)
Salaries and Benefits Total Expenditures Ratio
(Form 01, Objects 1000-
3999)
(Form 01, Objects 1000-
7499)
of Unrestricted Salaries and
Benefits
Fiscal Year (Form MYP, Lines B1-B3)
(Form MYP, Lines B1-B8,
B10)
to Total Unrestricted
Expenditures
Status
Budget Year (2026-27) 12,264,578.00 16,034,217.00 76.5% Met 1st Subsequent Year (2027-28) 12,377,726.00 16,405,912.00 75.4% Met 2nd Subsequent Year (2028-29) 12,737,781.00 16,707,533.00 76.2% Met 5C. Comparison of District Salaries and Benefits Ratio to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the budget and two subsequent fiscal years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 7 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

6. CRITERION: Other Revenues and Expenditures
STANDARD: Projected operating revenues (including federal, other state, and other local) or expenditures (including books and supplies, and services and other operating), for any of the budget year or two subsequent fiscal years, have not changed from the prior fiscal year amount by more than the percentage change in population and the funded cost-of-living adjustment (COLA) plus or minus ten percent.

For each major object category, changes that exceed the percentage change in population and the funded COLA plus or minus five percent must be explained. 6A. Calculating the District's Other Revenues and Expenditures Standard Percentage Ranges DATA ENTRY: All data are extracted or calculated.

Budget Year 1st Subsequent Year 2nd Subsequent Year
(2026-27) (2027-28) (2028-29)

1. District's Change in Population and Funding Level
(Criterion 4A1, Step 3): 4.31% 2.23% 3.34%

2. District's Other Revenues and Expenditures
Standard Percentage Range (Line 1, plus/minus 10%): -5.69% to 14.31% -7.77% to 12.23% -6.66% to 13.34%

3. District's Other Revenues and Expenditures
Explanation Percentage Range (Line 1, plus/minus 5%): -0.69% to 9.31% -2.77% to 7.23% -1.66% to 8.34% 6B. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range (Section 6A, Line 3) DATA ENTRY: If Form MYP exists, the 1st and 2nd Subsequent Year data for each revenue and expenditure section will be extracted; if not, enter data for the two subsequent years. All other data are extracted or calculated.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.

Percent Change Change Is Outside
Object Range / Fiscal Year Amount Over Previous Year Explanation Range Federal Revenue (Fund 01, Objects 8100-8299) (Form MYP, Line A2) First Prior Year (2025-26) 834,547.00
Budget Year (2026-27) 805,946.00 (3.43%) Yes
1st Subsequent Year (2027-28) 805,946.00 0.00% No
2nd Subsequent Year (2028-29) 805,946.00 0.00% No
Explanation: The LCFF Revenue in the budget year is above the standard due to increased concentration funding. (required if Yes)
Other State Revenue (Fund 01, Objects 8300-8599) (Form MYP, Line A3) First Prior Year (2025-26) 2,718,069.00
Budget Year (2026-27) 2,231,946.00 (17.88%) Yes
1st Subsequent Year (2027-28) 2,036,749.00 (8.75%) Yes
2nd Subsequent Year (2028-29) 2,037,892.00 .06% No
Explanation: Other State Revenues decreased in the first two budget years due to the removal of one-time grant funding received in the prior year. (required if Yes)
Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYP, Line A4) First Prior Year (2025-26) 1,554,477.00
Budget Year (2026-27) 2,019,684.00 29.93% Yes
1st Subsequent Year (2027-28) 1,960,335.00 (2.94%) Yes
2nd Subsequent Year (2028-29) 2,052,922.00 4.72% No
Explanation: Other Local Revenues increased in the budget year and decreased in the 2nd Subsequent Year due to the Sports Auction. (required if Yes)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 8 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) Books and Supplies (Fund 01, Objects 4000-4999) (Form MYP, Line B4) First Prior Year (2025-26) 1,311,181.00
Budget Year (2026-27) 1,115,705.00 (14.91%) Yes
1st Subsequent Year (2027-28) 1,063,624.00 (4.67%) Yes
2nd Subsequent Year (2028-29) 1,068,624.00 .47% No
Explanation: Books and Supplies decreased in the first two budget years due to the removal of one-time grant funding received in the prior year.
(required if Yes)
Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYP, Line B5) First Prior Year (2025-26) 2,684,262.00
Budget Year (2026-27) 2,544,022.00 (5.22%) Yes
1st Subsequent Year (2027-28) 2,440,553.00 (4.07%) Yes
2nd Subsequent Year (2028-29) 2,475,903.00 1.45% No
Explanation: Services and other operating expenditures decreased in the first two budget years due to the removal of one-time grant funding received in the prior year.
(required if Yes)
6C. Calculating the District's Change in Total Operating Revenues and Expenditures (Section 6A, Line 2) DATA ENTRY: All data are extracted or calculated.

Percent Change
Object Range / Fiscal Year Amount Over Previous Year Status Total Federal, Other State, and Other Local Revenue (Criterion 6B) First Prior Year (2025-26) 5,107,093.00
Budget Year (2026-27) 5,057,576.00 (.97%) Met
1st Subsequent Year (2027-28) 4,803,030.00 (5.03%) Met
2nd Subsequent Year (2028-29) 4,896,760.00 1.95% Met
Total Books and Supplies, and Services and Other Operating Expenditures (Criterion 6B) First Prior Year (2025-26) 3,995,443.00
Budget Year (2026-27) 3,659,727.00 (8.40%) Not Met
1st Subsequent Year (2027-28) 3,504,177.00 (4.25%) Met
2nd Subsequent Year (2028-29) 3,544,527.00 1.15% Met
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 9 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) 6D. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range DATA ENTRY: Explanations are linked from Section 6B if the status in Section 6C is not met; no entry is allowed below. 1a. STANDARD MET - Projected total operating revenues have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:

Federal Revenue
(linked from 6B
if NOT met)
Explanation:

Other State Revenue
(linked from 6B
if NOT met)
Explanation:

Other Local Revenue
(linked from 6B
if NOT met)
1b. STANDARD NOT MET - Projected total operating expenditures have changed by more than the standard in one or more of the budget or two subsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring the projected operating expenditures within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation: Books and Supplies decreased in the first two budget years due to the removal of one-time grant funding received in the prior year. Books and Supplies
(linked from 6B
if NOT met)
Explanation: Services and other operating expenditures decreased in the first two budget years due to the removal of one-time grant funding received in the prior year. Services and Other Exps (linked from 6B
if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 10 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

7. CRITERION: Facilities Maintenance
STANDARD: Confirm that the annual contribution for facilities maintenance funding is not less than the amount required pursuant to Education Code Section 17070.75, if applicable, and that the district is providing adequately to preserve the functionality of its facilities for their normal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/Restricted Maintenance Account (OMMA/RMA)
NOTE: EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the total general fund expenditures and other financing uses for that fiscal year. Statute exclude the following resource codes from the total general fund expenditures calculation: 3212, 3213, 3214, 3216, 3218, 3219, 3225, 3226, 3227, 3228, 5316, 5632, 5633, 5634, 7027, and 7690.

DATA ENTRY: Click the appropriate Yes or No button for special education local plan area (SELPA) administrative units (AUs); all other data are extracted or calculated. If standard is not met, enter an X in the appropriate box and enter an explanation, if applicable.

1. a. For districts that are the AU of a SELPA, do you choose to exclude revenues that are passed through to participating members of the SELPA from the OMMA/RMA required minimum contribution calculation? b. Pass-through revenues and apportionments that may be excluded from the OMMA/RMA calculation per EC Section 17070.75(b)(2)(D) (Fund 10, resources 3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223) 0.00

2. Ongoing and Major Maintenance/Restricted Maintenance Account a. Budgeted Expenditures and Other Financing
Uses (Form 01, objects 1000-7999, exclude
resources 3212, 3213, 3214, 3216, 3218, 3219,
3225, 3226, 3227, 3228, 5316, 5632, 5633, 5634,
7027, and 7690)
22,008,689.00
b. Plus: Pass-through Revenues and
Apportionments (Line 1b, if line 1a is No)
3% Required Budgeted Contribution¹
Minimum Contribution to the Ongoing and Major
(Line 2c times 3%) Maintenance Account Status
c. Net Budgeted Expenditures and Other
Financing Uses
22,008,689.00 660,260.67 722,451.00
Met
¹ Fund 01, Resource 8150, Objects 8900-8999
If standard is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998) Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)]) Other (explanation must be provided)
Explanation:
(required if NOT met
and Other is marked)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 11 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

8. CRITERION: Deficit Spending
STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues and other financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district's available reserves¹ as a percentage of total expenditures and other financing uses² in two out of three prior fiscal years. 8A. Calculating the District's Deficit Spending Standard Percentage Levels DATA ENTRY: All data are extracted or calculated.

Third Prior Year Second Prior Year First Prior Year
(2023-24) (2024-25) (2025-26)

1. District's Available Reserve Amounts (resources 0000-1999) a. Stabilization Arrangements
(Funds 01 and 17, Object 9750) 0.00 0.00 0.00
b. Reserve for Economic Uncertainties
(Funds 01 and 17, Object 9789) 2,174,800.88 2,294,315.88 2,364,316.00 c. Unassigned/Unappropriated
(Funds 01 and 17, Object 9790) 0.00 0.00 0.00
d. Negative General Fund Ending Balances in Restricted
Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) 0.00 0.00 0.00
e. Available Reserves (Lines 1a through 1d) 2,174,800.88 2,294,315.88 2,364,316.00

2. Expenditures and Other Financing Uses
a. District's Total Expenditures and Other Financing Uses (Fund 01, objects 1000-7999) 19,787,605.38 20,227,177.23 21,574,277.00 b. Plus: Special Education Pass-through Funds (Fund 10, resources 3300-3499, 6500-6540 and 6546, objects 7211-7213 and 7221-7223) 0.00 c. Total Expenditures and Other Financing Uses
(Line 2a plus Line 2b) 19,787,605.38 20,227,177.23 21,574,277.00

3. District's Available Reserve Percentage
(Line 1e divided by Line 2c) 11.0% 11.3% 11.0%
District's Deficit Spending Standard Percentage Levels
(Line 3 times 1/3): 3.7% 3.8% 3.7%
¹Available reserves are the unrestricted amounts in the Stabilization Arrangement, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund. ²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 12 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) 8B. Calculating the District's Deficit Spending Percentages DATA ENTRY: All data are extracted or calculated.

Net Change in
Total Unrestricted
Expenditures
Deficit Spending Level
Unrestricted Fund Balance and Other Financing Uses
(If Net Change in
Unrestricted Fund
Fiscal Year (Form 01, Section E)
(Form 01, Objects 1000-
7999)
Balance is negative, else
N/A)
Status
Third Prior Year (2023-24) 1,280,558.05 13,206,141.78 N/A Met Second Prior Year (2024-25) 1,546,853.92 13,012,492.67 N/A Met First Prior Year (2025-26) 242,266.00 14,801,211.00 N/A Met Budget Year (2026-27) (Information only) (273,960.00) 16,316,783.00 8C. Comparison of District Deficit Spending to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Unrestricted deficit spending, if any, has not exceeded the standard percentage level in two or more of the three prior years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 13 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

9. CRITERION: Fund and Cash Balances
A. Fund Balance STANDARD: Budgeted beginning unrestricted general fund balance has not been overestimated for two out of three prior fiscal years by more than the following percentage levels:

Percentage Level ¹ District ADA

1.7% 0 to 300

1.3% 301 to 1,000

1.0% 1,001 to 30,000

0.7% 30,001 to 250,000

0.3% 250,001 and over
¹ Percentage levels equate to a rate of deficit spending which would eliminate recommended reserves for economic uncertainties over a three year period.

District Estimated P-2 ADA (Form A, Lines A6 and C4): 1,007 District's Fund Balance Standard Percentage Level: 1.0% 9A-1. Calculating the District's Unrestricted General Fund Beginning Balance Percentages DATA ENTRY: Enter data in the Original Budget column for the First, Second, and Third Prior Years; all other data are extracted or calculated.

Unrestricted General Fund Beginning Balance ² Beginning Fund Balance (Form 01, Line F1e, Unrestricted Column) Variance Level Fiscal Year Original Budget Estimated/Unaudited Actuals (If overestimated, else N/A) Status Third Prior Year (2023-24) 1,097,886.00 1,864,511.86 N/A Met Second Prior Year (2024-25) 1,569,893.00 3,147,156.91 N/A Met First Prior Year (2025-26) 3,906,232.00 4,694,011.00 N/A Met Budget Year (2026-27) (Information only) 4,936,277.00
² Adjusted beginning balance, including audit adjustments and other restatements (objects 9791-9795) 9A-2. Comparison of District Unrestricted Beginning Fund Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Unrestricted general fund beginning fund balance has not been overestimated by more than the standard percentage level for two or more of the previous three years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 14 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) B. Cash Balance Standard: Projected general fund cash balance will be positive at the end of the current fiscal year. 9B-1: Determining if the District's Ending Cash Balance is Positive DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash Balance
General Fund
Fiscal Year (Form CASH, Line F, June Column) Status
Current Year (2026-27) 7,915,850.00 Met
9B-2. Comparison of the District's Ending Cash Balance to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 15 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

10. CRITERION: Reserves
STANDARD: Available reserves¹ for any of the budget year or two subsequent fiscal years are not less than the following percentages or amounts² as applied to total expenditures and other financing uses³:

DATA ENTRY: Budget Year data are extracted. If Form MYP exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA
5% or $90,000 (greater of) 0 to 300
4% or $90,000 (greater of) 301 to 1,000
3% 1,001 to 30,000
2% 30,001 to 250,000
1% 250,001 and over
¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and the Special Reserve Fund for Other Than Capital Outlay Projects.

Available reserves will be reduced by any negative ending balances in restricted resources in the General Fund.
² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment, as referenced in Education Code Section 42238.02, rounded to the nearest thousand.
³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participating members.

Budget Year 1st Subsequent Year 2nd Subsequent Year
(2026-27) (2027-28) (2028-29)
District Estimated P-2 ADA (Budget Year, Form A, Lines A4 and C4. 949 962 924 Subsequent Years, Form MYP, Line F2, if available.)
District's Reserve Standard Percentage Level: 4% 4% 4%
10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA) DATA ENTRY: For SELPA AUs, if Form MYP exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1. If Yes, enter data for item 2a. If No, enter data for the two subsequent years in item 2b; Budget Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYP, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members?

2. If you are the SELPA AU and are excluding special education pass-through funds:
a. Enter the name(s) of the SELPA(s):

Budget Year 1st Subsequent Year 2nd Subsequent Year
(2026-27) (2027-28) (2028-29)
b. Special Education Pass-through Funds
(Fund 10, resources 3300-3499, 6500-6540 and 6546, 0.00 objects 7211-7213 and 7221-7223)
10B. Calculating the District's Reserve Standard
DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 and 2 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.

Budget Year 1st Subsequent Year 2nd Subsequent Year
(2026-27) (2027-28) (2028-29)

1. Expenditures and Other Financing Uses
(Fund 01, objects 1000-7999) (Form MYP, Line B11) 22,570,247.00 22,932,267.00 23,372,645.00

2. Plus: Special Education Pass-through
(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No)

3. Total Expenditures and Other Financing Uses
(Line B1 plus Line B2) 22,570,247.00 22,932,267.00 23,372,645.00 California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 16 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

4. Reserve Standard Percentage Level 4% 4% 4%

5. Reserve Standard - by Percent
(Line B3 times Line B4) 902,809.88 917,290.68 934,905.80

6. Reserve Standard - by Amount
($90,000 for districts with 0 to 1,000 ADA, else 0) 90,000.00 90,000.00 90,000.00

7. District's Reserve Standard
(Greater of Line B5 or Line B6) 902,809.88 917,290.68 934,905.80 10C. Calculating the District's Budgeted Reserve Amount DATA ENTRY: If Form MYP exists, 1st and 2nd Subsequent Year data for lines 1 through 7 will be extracted; if not, enter data for the two subsequent years.

All other data are extracted or calculated.

Budget Year 1st Subsequent Year 2nd Subsequent Year
Reserve Amounts (Unrestricted resources 0000-1999 except Line 4): (2026-27) (2027-28) (2028-29)

1. General Fund - Stabilization Arrangements
(Fund 01, Object 9750) (Form MYP, Line E1a) 0.00 0.00 0.00

2. General Fund - Reserve for Economic Uncertainties
(Fund 01, Object 9789) (Form MYP, Line E1b) 0.00 0.00 0.00

3. General Fund - Unassigned/Unappropriated Amount
(Fund 01, Object 9790) (Form MYP, Line E1c) 0.00 0.00 0.00

4. General Fund - Negative Ending Balances in Restricted Resources (Fund 01, Object 979Z, if negative, for each of resources 2000-9999) (Form MYP, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements
(Fund 17, Object 9750) (Form MYP, Line E2a) 0.00 0.00 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties (Fund 17, Object 9789) (Form MYP, Line E2b) 2,434,316.00 2,504,316.00 2,574,316.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount (Fund 17, Object 9790) (Form MYP, Line E2c) 0.00 0.00 0.00

8. District's Budgeted Reserve Amount
(Lines C1 thru C7) 2,434,316.00 2,504,316.00 2,574,316.00

9. District's Budgeted Reserve Percentage (Information only) (Line 8 divided by Section 10B, Line 3) 10.79% 10.92% 11.01% District's Reserve Standard
(Section 10B, Line 7): 902,809.88 917,290.68 934,905.80 Status: Met Met Met
10D. Comparison of District Reserve Amount to the Standard DATA ENTRY: Enter an explanation if the standard is not met. 1a. STANDARD MET - Projected available reserves have met the standard for the budget and two subsequent fiscal years.

Explanation:
(required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 17 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

SUPPLEMENTAL INFORMATION
DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities
1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation, state compliance reviews) that may impact the budget? No 1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures
1a. Does your district have ongoing general fund expenditures in the budget in excess of one percent of the total general fund expenditures that are funded with one-time resources? No 1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Use of Ongoing Revenues for One-time Expenditures
1a. Does your district have large non-recurring general fund expenditures that are funded with ongoing general fund revenues? No
1b. If Yes, identify the expenditures:

S4. Contingent Revenues
1a. Does your district have projected revenues for the budget year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No
1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 18 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) S5. Contributions
Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the budget year and two subsequent fiscal years. Provide an explanation if contributions have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether contributions are ongoing or one-time in nature.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the budget year and two subsequent fiscal years.

Provide an explanation if transfers have changed from the prior fiscal year amounts by more than $20,000 and more than ten percent. Explanation should include whether transfers are ongoing or one-time in nature.

Estimate the impact of any capital projects on the general fund operational budget.

District's Contributions and Transfers Standard: -10.0% to +10.0% or -$20,000 to +$20,000
S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund DATA ENTRY: For Contributions, enter data in the Projection column for the 1st and 2nd Subsequent Years. Contributions for the First Prior Year and Budget Year data will be extracted. For Transfers In and Transfers Out, the First Prior Year and Budget Year data will be extracted. If Form MYP exists, the data will be extracted for the 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data for the 1st and 2nd Subsequent Years. Click the appropriate button for 1d. All other data are extracted or calculated.

Description / Fiscal Year Projection Amount of Change Percent Change Status
1a. Contributions, Unrestricted General Fund (Fund 01, Resources 0000-1999, Object 8980) First Prior Year (2025-26) (2,243,831.00)
Budget Year (2026-27) (2,487,331.00) 243,500.00 10.9% Not Met 1st Subsequent Year (2027-28) (2,648,157.00) 160,826.00 6.5% Met 2nd Subsequent Year (2028-29) (2,787,591.00) 139,434.00 5.3% Met 1b. Transfers In, General Fund *
First Prior Year (2025-26) 0.00
Budget Year (2026-27) 7,926.00 7,926.00 New Met
1st Subsequent Year (2027-28) 0.00 (7,926.00) (100.0%) Met 2nd Subsequent Year (2028-29) 0.00 0.00 0.0% Met
1c. Transfers Out, General Fund *
First Prior Year (2025-26) 229,695.00
Budget Year (2026-27) 282,566.00 52,871.00 23.0% Not Met 1st Subsequent Year (2027-28) 299,565.00 16,999.00 6.0% Met 2nd Subsequent Year (2028-29) 304,020.00 4,455.00 1.5% Met 1d. Impact of Capital Projects
Do you have any capital projects that may impact the general fund operational budget? No * Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for item 1d. 1a. NOT MET - The projected contributions from the unrestricted general fund to restricted general fund programs have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify restricted programs and amount of contribution for each program and whether contributions are ongoing or one-time in nature. Explain the district's plan, with timeframes, for reducing or eliminating the contribution.

Explanation: Contributions in the budget year increased over the prior year due to one-time 2% negotiation set-aside for the 2026-27 year. (required if NOT met)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 19 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) 1b. MET - Projected transfers in have not changed by more than the standard for the budget and two subsequent fiscal years.

Explanation:
(required if NOT met)
1c. NOT MET - The projected transfers out of the general fund have changed by more than the standard for one or more of the budget or subsequent two fiscal years. Identify the amount(s) transferred, by fund, and whether transfers are ongoing or one-time in nature. If ongoing, explain the district's plan, with timeframes, for reducing or eliminating the transfers.

Explanation: Transfers out of the general fund increased in the budget year due to the cafeteria program costs. (required if NOT met)
1d. NO - There are no capital projects that may impact the general fund operational budget.

Project Information:
(required if YES)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 20 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) S6. Long-term Commitments
Identify all existing and new multiyear commitments¹ and their annual required payments for the budget year and two subsequent fiscal years. Explain how any increase in annual payments will be funded. Also explain how any decrease to funding sources used to pay long-term commitments will be replaced. ¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments DATA ENTRY: Click the appropriate button in item 1 and enter data in all columns of item 2 for applicable long-term commitments; there are no extractions in this section.

1. Does your district have long-term (multiyear) commitments? (If No, skip item 2 and Sections S6B and S6C) No

2. If Yes to item 1, list all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemployment benefits other than pensions (OPEB); OPEB is disclosed in item S7A.
# of Years SACS Fund and Object Codes Used For: Principal Balance Type of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2026 Leases
Certificates of Participation
General Obligation Bonds
Supp Early Retirement Program
State School Building Loans
Compensated Absences
Other Long-term Commitments (do not include OPEB):

TOTAL: 0
Prior Year Budget Year 1st Subsequent Year 2nd Subsequent Year (2025-26) (2026-27) (2027-28) (2028-29)
Annual Payment Annual Payment Annual Payment Annual Payment Type of Commitment (continued) (P & I) (P & I) (P & I) (P & I) Leases
Certificates of Participation
General Obligation Bonds
Supp Early Retirement Program
State School Building Loans
Compensated Absences
Other Long-term Commitments (continued):

Total Annual Payments: 0 0 0 0
Has total annual payment increased over prior year (2025-26)? No No No California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 21 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment DATA ENTRY: Enter an explanation if Yes.
1a. No - Annual payments for long-term commitments have not increased in one or more of the budget and two subsequent fiscal years.

Explanation:
(required if Yes
to increase in total
annual payments)
S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments DATA ENTRY: Click the appropriate Yes or No button in item 1; if Yes, an explanation is required in item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources? N/A

2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment annual payments.

Explanation:
(required if Yes)
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 22 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) S7. Unfunded Liabilities
Estimate the unfunded liability for postemployment benefits other than pensions (OPEB) based on an actuarial valuation, if required, or other method; identify or estimate the actuarially determined contribution (if available); and indicate how the obligation is funded (pay-as-you-go, amortized over a specific period, etc.).

Estimate the unfunded liability for self-insurance programs such as workers' compensation based on an actuarial valuation, if required, or other method; identify or estimate the required contribution; and indicate how the obligation is funded (level of risk retained, funding approach, etc.).

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other than Pensions (OPEB) DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section except the budget year data on line 5b. 1 Does your district provide postemployment benefits other than pensions (OPEB)? (If No, skip items 2-5) Yes

2. For the district's OPEB:
a. Are they lifetime benefits? No
b. Do benefits continue past age 65? No
c. Describe any other characteristics of the district's OPEB program including eligibility criteria and amounts, if any, that retirees are required to contribute toward their own benefits:
3 a. Are OPEB financed on a pay-as-you-go, actuarial cost, or other method? Pay-as-you-go b. Indicate any accumulated amounts earmarked for OPEB in a self-insurance or Self-Insurance Fund Governmental Fund governmental fund 0 0

4. OPEB Liabilities
a. Total OPEB liability 3,728,743.00
b. OPEB plan(s) fiduciary net position (if applicable) 0.00 c. Total/Net OPEB liability (Line 4a minus Line 4b) 3,728,743.00 d. Is total OPEB liability based on the district's estimate or an actuarial valuation? Actuarial
e. If based on an actuarial valuation, indicate the measurement date of the OPEB valuation 1/23/2025
Budget Year 1st Subsequent Year 2nd Subsequent Year

5. OPEB Contributions (2026-27) (2027-28) (2028-29)
a. OPEB actuarially determined contribution (ADC), if available, per actuarial valuation or Alternative Measurement
Method 0.00 0.00 0.00
b. OPEB amount contributed (for this purpose, include premiums paid to a selfinsurance fund) (funds 01-70, objects 3701-3752) 103,090.00 111,337.00 120,244.00 c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) 103,090.00 111,337.00 120,244.00 d. Number of retirees receiving OPEB benefits 3.00 3.00 3.00 California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 23 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) S7B. Identification of the District's Unfunded Liability for Self-Insurance Programs DATA ENTRY: Click the appropriate button in item 1 and enter data in all other applicable items; there are no extractions in this section. 1 Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB, which is covered in Section S7A) (If No, skip items 2-4) No
2 Describe each self-insurance program operated by the district, including details for each such as level of risk retained, funding approach, basis for valuation (district's estimate or actuarial), and date of the valuation:

3. Self-Insurance Liabilities
a. Accrued liability for self-insurance programs
b. Unfunded liability for self-insurance programs
Budget Year 1st Subsequent Year 2nd Subsequent Year

4. Self-Insurance Contributions (2026-27) (2027-28) (2028-29) a. Required contribution (funding) for self-insurance programs b. Amount contributed (funded) for self-insurance programs California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 24 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) S8. Status of Labor Agreements
Analyze the status of all employee labor agreements. Identify new labor agreements, as well as new commitments provided as part of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate the date of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues, and explain how these commitments will be funded in future fiscal years.

If salary and benefit negotiations are not finalized at budget adoption, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education (COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards, and may provide written comments to the president of the district governing board and superintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year (2025-26) (2026-27) (2027-28) (2028-29)
Number of certificated (non-management) full - time -
equivalent (FTE) positions 61.50 61.50 61.50 61.50
Certificated (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? Yes If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled
2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting: May 12, 2026 2b. Per Government Code Section 3547.5(b), was the agreement certified by the district superintendent and chief business official? Yes If Yes, date of Superintendent and CBO certification: May 12, 2026

3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the agreement? No
If Yes, date of budget revision board adoption: May 12, 2026

4. Period covered by the agreement: Begin Date: Jul 01, 2026 End Date: Jun 30, 2027

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year (2026-27) (2027-28) (2028-29)
Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? Yes Yes Yes
One Year Agreement
Total cost of salary settlement 204,288 0 0
% change in salary schedule from
prior year 1.5%
or
Multiyear Agreement
Total cost of salary settlement
% change in salary schedule from
prior year (may enter text, such as
"Reopener")
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 25 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) Identify the source of funding that will be used to support multiyear salary commitments:

Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits Budget Year 1st Subsequent Year 2nd Subsequent Year
(2026-27) (2027-28) (2028-29)

7. Amount included for any tentative salary schedule increases 153,854 157,495 Budget Year 1st Subsequent Year 2nd Subsequent Year
Certificated (Non-management) Health and Welfare (H&W) Benefits (2026-27) (2027-28) (2028-29)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 1,100,661 1,100,661 1,100,661

3. Percent of H&W cost paid by employer 55.2% 48.2% 41.2%

4. Percent projected change in H&W cost over prior year 9.8% 0.0% 0.0% Certificated (Non-management) Prior Year Settlements
Are any new costs from prior year settlements included in the budget? No If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent Year
Certificated (Non-management) Step and Column Adjustments (2026-27) (2027-28) (2028-29)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 74,401 70,629 72,825

3. Percent change in step & column over prior year 26.5% (5.1%) 3.1% Budget Year 1st Subsequent Year 2nd Subsequent Year
Certificated (Non-management) Attrition (layoffs and retirements) (2026-27) (2027-28) (2028-29)

1. Are savings from attrition included in the budget and MYPs? No No No

2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs?
No No No
Certificated (Non-management) - Other
List other significant contract changes and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses, etc.):

California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 26 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year (2025-26) (2026-27) (2027-28) (2028-29)
Number of classified(non - management) FTE positions 31.78 30.78 29.94 29.94 Classified (Non-management) Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? No If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 6 and 7.

Negotiations Settled
2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:
2b. Per Government Code Section 3547.5(b), was the agreement certified by the district superintendent and chief business official? If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted to meet the costs of the agreement?
If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year (2026-27) (2027-28) (2028-29)
Is the cost of salary settlement included in the budget and multiyear projections (MYPs)?
One Year Agreement
Total cost of salary settlement
% change in salary schedule from
prior year
or
Multiyear Agreement
Total cost of salary settlement
% change in salary schedule from
prior year (may enter text, such as
"Reopener")
Identify the source of funding that will be used to support multiyear salary commitments:

California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 27 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits 26,000 Budget Year 1st Subsequent Year 2nd Subsequent Year
(2026-27) (2027-28) (2028-29)

7. Amount included for any tentative salary schedule increases 82,290 43,027 44,595 Budget Year 1st Subsequent Year 2nd Subsequent Year
Classified (Non-management) Health and Welfare (H&W) Benefits (2026-27) (2027-28) (2028-29)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 1,015,107 1,015,823 1,015,823

3. Percent of H&W cost paid by employer 91.1% 84.1% 77.1%

4. Percent projected change in H&W cost over prior year 10.9% 0.0% 0.0% Classified (Non-management) Prior Year Settlements
Are any new costs from prior year settlements included in the budget? No If Yes, amount of new costs included in the budget and MYPs If Yes, explain the nature of the new costs:

Budget Year 1st Subsequent Year 2nd Subsequent Year
Classified (Non-management) Step and Column Adjustments (2026-27) (2027-28) (2028-29)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 20,397 20,840 16,000

3. Percent change in step & column over prior year (34.0%) 2.2% (23.2%) Budget Year 1st Subsequent Year 2nd Subsequent Year
Classified (Non-management) Attrition (layoffs and retirements) (2026-27) (2027-28) (2028-29)

1. Are savings from attrition included in the budget and MYPs? No No No

2. Are additional H&W benefits for those laid-off or retired employees included in the budget and MYPs?
No No No
Classified (Non-management) - Other
List other significant contract changes and the cost impact of each change (i.e., hours of employment, leave of absence, bonuses, etc.):

California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 28 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees DATA ENTRY: Enter all applicable data items; there are no extractions in this section.

Prior Year (2nd Interim) Budget Year 1st Subsequent Year 2nd Subsequent Year (2025-26) (2026-27) (2027-28) (2028-29)
Number of management, supervisor, and confidential FTE
positions 13.00 14.00 14.00 14.00
Management/Supervisor/Confidential
Salary and Benefit Negotiations

1. Are salary and benefit negotiations settled for the budget year? Yes If Yes, complete question 2.

If No, identify the unsettled negotiations including any prior year unsettled negotiations and then complete questions 3 and 4.

If n/a, skip the remainder of Section S8C.

Negotiations Settled

2. Salary settlement: Budget Year 1st Subsequent Year 2nd Subsequent Year (2026-27) (2027-28) (2028-29)
Is the cost of salary settlement included in the budget and multiyear projections (MYPs)? Yes Yes Yes
Total cost of salary settlement 63,720 0 0
% change in salary schedule from
prior year (may enter text, such as
"Reopener")

3.0% 0.0% 0.0%
Negotiations Not Settled

3. Cost of a one percent increase in salary and statutory benefits 0 Budget Year 1st Subsequent Year 2nd Subsequent Year
(2026-27) (2027-28) (2028-29)

4. Amount included for any tentative salary schedule increases 0 33,483 34,445 Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Health and Welfare (H&W) Benefits (2026-27) (2027-28) (2028-29)

1. Are costs of H&W benefit changes included in the budget and MYPs? Yes Yes Yes

2. Total cost of H&W benefits 304,196 321,770 321,770

3. Percent of H&W cost paid by employer 91.1% 84.1% 77.1%

4. Percent projected change in H&W cost over prior year 10.9% 0.0% 0.0% Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Step and Column Adjustments (2026-27) (2027-28) (2028-29)

1. Are step & column adjustments included in the budget and MYPs? Yes Yes Yes

2. Cost of step and column adjustments 28,239 20,289 14,415

3. Percent change in step & column over prior year 41.0% (28.0%) (29.0%) Management/Supervisor/Confidential Budget Year 1st Subsequent Year 2nd Subsequent Year Other Benefits (mileage, bonuses, etc.) (2026-27) (2027-28) (2028-29)

1. Are costs of other benefits included in the budget and MYPs? No No No

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 29 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27) S9. Local Control and Accountability Plan (LCAP)
Confirm that the school district's governing board has adopted an LCAP or an update to the LCAP effective for the budget year.

DATA ENTRY: Click the appropriate Yes or No button in item 1, and enter the date in item 2.

1. Did or will the school district's governing board adopt an LCAP or an update to the LCAP effective for the budget year? Yes

2. Adoption date of the LCAP or an update to the LCAP. Jun 10, 2026 S10. LCAP Expenditures
Confirm that the school district's budget includes the expenditures necessary to implement the LCAP or annual update to the LCAP.

DATA ENTRY: Click the appropriate Yes or No button.

Does the school district's budget include the expenditures necessary to implement the LCAP or annual update to the LCAP as described in the Local Control and Accountability Plan and Annual Update Template? Yes California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 30 Printed: 5/27/2026 3:06 PM 2026-27 Budget, July 1 12 62810 0000000
Fortuna Union High General Fund Form 01CS
Humboldt County School District Criteria and Standards Review H8BE3R5A74(2026-27)

ADDITIONAL FISCAL INDICATORS
The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, but may alert the reviewing agency to the need for additional review. DATA ENTRY: Click the appropriate Yes or No button for items A1 through A9 except item A3, which is automatically completed based on data in Criterion 2.

A1. Do cash flow projections show that the district will end the budget year with a negative cash balance in the general fund? No
A2. Is the system of personnel position control independent from the payroll system? No
A3. Is enrollment decreasing in both the prior fiscal year and budget year? (Data from the enrollment budget column and actual column of Criterion 2A are used to determine Yes or No) No A4. Are new charter schools operating in district boundaries that impact the district's enrollment, either in the prior fiscal year or budget year? No A5. Has the district entered into a bargaining agreement where any of the budget or subsequent years of the agreement would result in salary increases that No are expected to exceed the projected state funded cost-of-living adjustment? A6. Does the district provide uncapped (100% employer paid) health benefits for current or retired employees? No
A7. Is the district's financial system independent of the county office system? No
A8. Does the district have any reports that indicate fiscal distress pursuant to Education Code Section 42127.6(a)? (If Yes, provide copies to the county office of education) No A9. Have there been personnel changes in the superintendent or chief business official positions within the last 12 months? No
When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:
(optional)
End of School District Budget Criteria and Standards Review California Dept of Education
SACS Financial Reporting Software - SACS V15
File: CS_District, Version 12 Page 31 Printed: 5/27/2026 3:06 PM Budget, July 1
Fortuna Union High General Fund 12 62810 0000000
Humboldt County Unrestricted and Restricted Form 01
Expenditures by Object H8BE3R5A74(2026-27)
Description Resource Codes
Object
Codes
2025-26 Estimated Actuals 2026-27 Budget
% Diff
Column
C & F
Unrestricted
(A)
Restricted
(B)
Total Fund
col. A + B
(C)
Unrestricted
(D)
Restricted
(E)
Total Fund
col. D + E
(F)
A. REVENUES
1) LCFF Sources 8010-8099 15,919,639.00 0.00 15,919,639.00 16,972,762.00 0.00 16,972,762.00 6.6% 2) Federal Revenue 8100-8299 0.00 834,547.00 834,547.00 0.00 805,946.00 805,946.00 -3.4% 3) Other State Revenue 8300-8599 451,933.00 2,266,136.00 2,718,069.00 448,613.00 1,783,333.00 2,231,946.00 -17.9% 4) Other Local Revenue 8600-8799 915,736.00 638,741.00 1,554,477.00 1,100,853.00 918,831.00 2,019,684.00 29.9% 5) TOTAL, REVENUES 17,287,308.00 3,739,424.00 21,026,732.00 18,522,228.00 3,508,110.00 22,030,338.00 4.8% B. EXPENDITURES
1) Certificated Salaries 1000-1999 6,032,850.00 1,238,878.00 7,271,728.00 6,386,579.00 1,167,230.00 7,553,809.00 3.9% 2) Classified Salaries 2000-2999 1,804,314.00 568,247.00 2,372,561.00 1,860,734.00 602,053.00 2,462,787.00 3.8% 3) Employee Benefits 3000-3999 3,674,623.00 1,661,743.00 5,336,366.00 4,017,265.00 1,615,774.00 5,633,039.00 5.6% 4) Books and Supplies 4000-4999 695,461.00 615,720.00 1,311,181.00 658,826.00 456,879.00 1,115,705.00 -14.9% 5) Services and Other Operating Expenditures 5000-5999 1,622,045.00 1,062,217.00 2,684,262.00 2,151,196.00 392,826.00 2,544,022.00 -5.2% 6) Capital Outlay 6000-6999 58,252.00 11,392.00 69,644.00 165,000.00 57,685.00 222,685.00 219.7% 7) Other Outgo (excluding Transfers of Indirect
Costs)
7100-7299
7400-7499 798,149.00 1,500,691.00 2,298,840.00 880,634.00 1,875,000.00 2,755,634.00 19.9% 8) Other Outgo - Transfers of Indirect Costs 7300-7399 (114,178.00) 114,178.00 0.00 (86,017.00) 86,017.00 0.00 0.0% 9) TOTAL, EXPENDITURES 14,571,516.00 6,773,066.00 21,344,582.00 16,034,217.00 6,253,464.00 22,287,681.00 4.4% C. EXCESS (DEFICIENCY) OF REVENUES OVER

EXPENDITURES BEFORE OTHER FINANCING
SOURCES AND USES (A5 - B9) 2,715,792.00 (3,033,642.00) (317,850.00) 2,488,011.00 (2,745,354.00) (257,343.00) -19.0% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 7,926.00 0.00 7,926.00 New b) Transfers Out 7600-7629 229,695.00 0.00 229,695.00 282,566.00 0.00 282,566.00 23.0% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 (2,243,831.00) 2,243,831.00 0.00 (2,487,331.00) 2,487,331.00 0.00 0.0% 4) TOTAL, OTHER FINANCING
SOURCES/USES (2,473,526.00) 2,243,831.00 (229,695.00) (2,761,971.00) 2,487,331.00 (274,640.00) 19.6% E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 242,266.00 (789,811.00) (547,545.00) (273,960.00) (258,023.00) (531,983.00) -2.8% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 4,694,011.00 3,426,535.00 8,120,546.00 4,936,277.00 2,636,724.00 7,573,001.00 -6.7% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 4,694,011.00 3,426,535.00 8,120,546.00 4,936,277.00 2,636,724.00 7,573,001.00 -6.7% d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 4,694,011.00 3,426,535.00 8,120,546.00 4,936,277.00 2,636,724.00 7,573,001.00 -6.7% 2) Ending Balance, June 30 (E + F1e) 4,936,277.00 2,636,724.00 7,573,001.00 4,662,317.00 2,378,701.00 7,041,018.00 -7.0% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 9,270.00 0.00 9,270.00 9,270.00 0.00 9,270.00 0.0% Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
b) Restricted 9740 0.00 2,636,724.00 2,636,724.00 0.00 2,378,701.00 2,378,701.00 -9.8% c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Commitments 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0% d) Assigned
Other Assignments 9780 4,927,007.00 0.00 4,927,007.00 4,653,047.00 0.00 4,653,047.00 -5.6% Supplemental/Concentration 0000 9780 631,981.00 631,981.00 0.00 MEDI-CAL UNRESTR REIMB(MAA) 0000 9780 219,207.00 219,207.00 0.00 Donations 0000 9780 61,581.00 61,581.00 0.00
Autoshop 0000 9780 1,819.00 1,819.00 0.00
Pupil Transportation 0000 9780 400,000.00 400,000.00 0.00 Technology 0000 9780 466,999.00 466,999.00 0.00
Deferred Maintenance 0000 9780 2,817,404.00 2,817,404.00 0.00 State Lottery Revenue 1100 9780 328,016.00 328,016.00 0.00 Supplemental/Concentration 0000 9780 0.00 612,865.00 612,865.00 MEDI-CAL UNRESTR REIMB(MAA) 0000 9780 0.00 230,642.00 230,642.00 Donations 0000 9780 0.00 61,581.00 61,581.00
Autoshop 0000 9780 0.00 1,794.00 1,794.00
Pupil Transportation 0000 9780 0.00 400,000.00 400,000.00 Technology 0000 9780 0.00 466,999.00 466,999.00
Deferred Maintenance 0000 9780 0.00 2,557,761.00 2,557,761.00 State Lottery Revenue 1100 9780 0.00 321,405.00 321,405.00 e) Unassigned/Unappropriated
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11 Page 1 Printed: 5/27/2026 3:16 PM Budget, July 1
Fortuna Union High General Fund 12 62810 0000000
Humboldt County Unrestricted and Restricted Form 01
Expenditures by Object H8BE3R5A74(2026-27)
Description Resource Codes
Object
Codes
2025-26 Estimated Actuals 2026-27 Budget
% Diff
Column
C & F
Unrestricted
(A)
Restricted
(B)
Total Fund
col. A + B
(C)
Unrestricted
(D)
Restricted
(E)
Total Fund
col. D + E
(F)
Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 0.00 0.00 0.00 0.0% G. ASSETS
1) Cash
a) in County Treasury 9110 4,952,812.29 848,829.80 5,801,642.09 1) Fair Value Adjustment to Cash in
County Treasury
9111

0.00 0.00 0.00
b) in Banks 9120 7,000.00 0.00 7,000.00
c) in Revolving Cash Account 9130 2,270.00 0.00 2,270.00 d) with Fiscal Agent/Trustee 9135 0.00 0.00 0.00
e) Collections Awaiting Deposit 9140 0.00 0.00 0.00
2) Investments 9150 0.00 1,000,000.00 1,000,000.00
3) Accounts Receivable 9200 0.00 287,119.38 287,119.38
4) Due from Grantor Government 9290 0.00 0.00 0.00
5) Due from Other Funds 9310 0.00 0.00 0.00
6) Stores 9320 0.00 0.00 0.00
7) Prepaid Expenditures 9330 0.00 0.00 0.00
8) Other Current Assets 9340 0.00 0.00 0.00
9) Lease Receivable 9380 0.00 0.00 0.00
10) TOTAL, ASSETS 4,962,082.29 2,135,949.18 7,098,031.47 H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00 0.00 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00 0.00 0.00
I. LIABILITIES
1) Accounts Payable 9500 231,392.49 203.84 231,596.33
2) Due to Grantor Governments 9590 0.00 0.00 0.00
3) Due to Other Funds 9610 0.00 0.00 0.00
4) Current Loans 9640 0.00 0.00 0.00
5) Unearned Revenue 9650 0.00 0.00 0.00
6) TOTAL, LIABILITIES 231,392.49 203.84 231,596.33
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00 0.00 0.00
2) TOTAL, DEFERRED INFLOWS 0.00 0.00 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G10 + H2) - (I6 + J2) 4,730,689.80 2,135,745.34 6,866,435.14

LCFF SOURCES
Principal Apportionment
State Aid - Current Year 8011 7,189,871.00 0.00 7,189,871.00 7,992,455.00 0.00 7,992,455.00 11.2% Education Protection Account State Aid - Current
Year
8012
1,952,197.00 0.00 1,952,197.00 2,202,736.00 0.00 2,202,736.00 12.8% State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Tax Relief Subventions
Homeowners' Exemptions 8021 52,613.00 0.00 52,613.00 52,613.00 0.00 52,613.00 0.0% Timber Yield Tax 8022 118,817.00 0.00 118,817.00 118,817.00 0.00 118,817.00 0.0% Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00 0.00 0.00 0.0% County & District Taxes
Secured Roll Taxes 8041 5,742,657.00 0.00 5,742,657.00 5,742,657.00 0.00 5,742,657.00 0.0% Unsecured Roll Taxes 8042 249,419.00 0.00 249,419.00 249,419.00 0.00 249,419.00 0.0% Prior Years' Taxes 8043 3,031.00 0.00 3,031.00 3,031.00 0.00 3,031.00 0.0% Supplemental Taxes 8044 77,902.00 0.00 77,902.00 77,902.00 0.00 77,902.00 0.0% Education Revenue Augmentation Fund (ERAF) 8045 227,885.00 0.00 227,885.00 227,885.00 0.00 227,885.00 0.0% Community Redevelopment Funds (SB
617/699/1992)
8047
305,247.00 0.00 305,247.00 305,247.00 0.00 305,247.00 0.0% Penalties and Interest from Delinquent Taxes 8048 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Miscellaneous Funds (EC 41604)
Royalties and Bonuses 8081 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Less: Non-LCFF (50%) Adjustment 8089 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Subtotal, LCFF Sources 15,919,639.00 0.00 15,919,639.00 16,972,762.00 0.00 16,972,762.00 6.6% LCFF Transfers
Unrestricted LCFF Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.0% All Other LCFF Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transfers to Charter Schools in Lieu of Property
Taxes
8096

0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.00 0.0% LCFF Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, LCFF SOURCES 15,919,639.00 0.00 15,919,639.00 16,972,762.00 0.00 16,972,762.00 6.6% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11 Page 2 Printed: 5/27/2026 3:16 PM Budget, July 1
Fortuna Union High General Fund 12 62810 0000000
Humboldt County Unrestricted and Restricted Form 01
Expenditures by Object H8BE3R5A74(2026-27)
Description Resource Codes
Object
Codes
2025-26 Estimated Actuals 2026-27 Budget
% Diff
Column
C & F
Unrestricted
(A)
Restricted
(B)
Total Fund
col. A + B
(C)
Unrestricted
(D)
Restricted
(E)
Total Fund
col. D + E
(F)

FEDERAL REVENUE
Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Special Education Entitlement 8181 0.00 227,252.00 227,252.00 0.00 267,255.00 267,255.00 17.6% Special Education Discretionary Grants 8182 0.00 12,404.00 12,404.00 0.00 12,404.00 12,404.00 0.0% Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.00 0.0% FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Interagency Contracts Between LEAs 8285 0.00 82,630.00 82,630.00 0.00 88,634.00 88,634.00 7.3% Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Title I, Part A, Basic 3010 8290 331,209.00 331,209.00 331,209.00 331,209.00 0.0% Title I, Part D, Local Delinquent Programs 3025 8290 0.00 0.00 0.00 0.00 0.0% Title II, Part A, Supporting Effective Instruction 4035 8290 40,233.00 40,233.00 40,233.00 40,233.00 0.0% Title III, Immigrant Student Program 4201 8290 0.00 0.00 0.00 0.00 0.0% Title III, English Learner Program 4203 8290 0.00 0.00 0.00 0.00 0.0% Public Charter Schools Grant Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.0% Other Every Student Succeeds Act
3040, 3060, 3061,
3110, 3150, 3155,
3182, 4037, 4123,
4124, 4126, 4127,
5630
8290
84,279.00 84,279.00 25,729.00 25,729.00 -69.5%
Career and Technical Education 3500-3599 8290 37,510.00 37,510.00 40,482.00 40,482.00 7.9% All Other Federal Revenue All Other 8290 0.00 19,030.00 19,030.00 0.00 0.00 0.00 -100.0% TOTAL, FEDERAL REVENUE 0.00 834,547.00 834,547.00 0.00 805,946.00 805,946.00 -3.4%

OTHER STATE REVENUE
Other State Apportionments
Special Education Master Plan
Current Year 6500 8311 0.00 0.00 0.00 0.00 0.0%
Prior Years 6500 8319 0.00 0.00 0.00 0.00 0.0%
All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Child Nutrition Programs 8520 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Mandated Costs Reimbursements 8550 72,463.00 0.00 72,463.00 72,463.00 0.00 72,463.00 0.0% Lottery - Unrestricted and Instructional Materials 8560 191,610.00 84,492.00 276,102.00 188,290.00 81,262.00 269,552.00 -2.4% Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Pass-Through Revenues from
State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Expanded Learning Opportunities Program (ELOP)
2600 8590

0.00 0.00 0.00 0.00 0.0%
After School Education and Safety (ASES) 6010 8590 0.00 0.00 0.00 0.00 0.0% Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.0% Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 0.00 0.00 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.0% Career Technical Education Incentive Grant
Program
6387 8590
229,281.00 229,281.00 175,000.00 175,000.00 -23.7%
Arts and Music in Schools (Prop 28) 6770 8590 185,494.00 185,494.00 185,361.00 185,361.00 -0.1% American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.0% Specialized Secondary 7370 8590 0.00 0.00 0.00 0.00 0.0% All Other State Revenue All Other 8590 187,860.00 1,766,869.00 1,954,729.00 187,860.00 1,341,710.00 1,529,570.00 -21.8% TOTAL, OTHER STATE REVENUE 451,933.00 2,266,136.00 2,718,069.00 448,613.00 1,783,333.00 2,231,946.00 -17.9%

OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Non-Ad Valorem Taxes
Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Other 8622 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Community Redevelopment Funds Not Subject
to LCFF Deduction
8625

0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Penalties and Interest from Delinquent NonLCFF Taxes
8629

0.00 0.00 0.00 0.00 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11 Page 3 Printed: 5/27/2026 3:16 PM Budget, July 1
Fortuna Union High General Fund 12 62810 0000000
Humboldt County Unrestricted and Restricted Form 01
Expenditures by Object H8BE3R5A74(2026-27)
Description Resource Codes
Object
Codes
2025-26 Estimated Actuals 2026-27 Budget
% Diff
Column
C & F
Unrestricted
(A)
Restricted
(B)
Total Fund
col. A + B
(C)
Unrestricted
(D)
Restricted
(E)
Total Fund
col. D + E
(F)
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Sales 8639 3,750.00 0.00 3,750.00 3,750.00 0.00 3,750.00 0.0% Leases and Rentals 8650 49,190.00 0.00 49,190.00 49,190.00 0.00 49,190.00 0.0% Interest 8660 242,000.00 40,000.00 282,000.00 242,000.00 40,000.00 282,000.00 0.0% Net Increase (Decrease) in the Fair Value of
Investments
8662

0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Fees and Contracts
Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Non-Resident Students 8672 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Interagency Services 8677 339,602.00 4,267.00 343,869.00 392,837.00 2,467.00 395,304.00 15.0% Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.00 70,000.00 0.00 70,000.00 New Other Local Revenue
Plus: Miscellaneous Funds Non-LCFF (50
Percent) Adjustment
8691

0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Pass-Through Revenue from Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Local Revenue 8699 281,194.00 20,754.00 301,948.00 343,076.00 0.00 343,076.00 13.6% Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Apportionments
Special Education SELPA Transfers
From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.0% From County Offices 6500 8792 573,720.00 573,720.00 876,364.00 876,364.00 52.8% From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.0%
Other Transfers of Apportionments
From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.00 0.0% From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.00 0.0% From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 915,736.00 638,741.00 1,554,477.00 1,100,853.00 918,831.00 2,019,684.00 29.9% TOTAL, REVENUES 17,287,308.00 3,739,424.00 21,026,732.00 18,522,228.00 3,508,110.00 22,030,338.00 4.8%

CERTIFICATED SALARIES
Certificated Teachers' Salaries 1100 4,694,690.00 757,936.00 5,452,626.00 4,955,301.00 722,116.00 5,677,417.00 4.1% Certificated Pupil Support Salaries 1200 601,297.00 207,871.00 809,168.00 661,395.00 172,736.00 834,131.00 3.1% Certificated Supervisors' and Administrators'
Salaries
1300
724,638.00 96,225.00 820,863.00 759,402.00 94,848.00 854,250.00 4.1% Other Certificated Salaries 1900 12,225.00 176,846.00 189,071.00 10,481.00 177,530.00 188,011.00 -0.6% TOTAL, CERTIFICATED SALARIES 6,032,850.00 1,238,878.00 7,271,728.00 6,386,579.00 1,167,230.00 7,553,809.00 3.9%

CLASSIFIED SALARIES
Classified Instructional Salaries 2100 154,650.00 168,697.00 323,347.00 163,431.00 183,576.00 347,007.00 7.3% Classified Support Salaries 2200 561,634.00 261,170.00 822,804.00 557,996.00 223,913.00 781,909.00 -5.0% Classified Supervisors' and Administrators' Salaries 2300 272,002.00 95,405.00 367,407.00 290,650.00 134,181.00 424,831.00 15.6% Clerical, Technical and Office Salaries 2400 752,529.00 0.00 752,529.00 793,775.00 16,110.00 809,885.00 7.6% Other Classified Salaries 2900 63,499.00 42,975.00 106,474.00 54,882.00 44,273.00 99,155.00 -6.9% TOTAL, CLASSIFIED SALARIES 1,804,314.00 568,247.00 2,372,561.00 1,860,734.00 602,053.00 2,462,787.00 3.8%

EMPLOYEE BENEFITS
STRS 3101-3102 1,087,480.00 754,428.00 1,841,908.00 1,130,538.00 751,557.00 1,882,095.00 2.2% PERS 3201-3202 440,767.00 193,565.00 634,332.00 464,367.00 192,081.00 656,448.00 3.5% OASDI/Medicare/Alternative 3301-3302 234,350.00 73,577.00 307,927.00 240,000.00 72,274.00 312,274.00 1.4% Health and Welfare Benefits 3401-3402 1,730,227.00 496,304.00 2,226,531.00 1,865,983.00 553,981.00 2,419,964.00 8.7% Unemployment Insurance 3501-3502 8,196.00 895.00 9,091.00 4,051.00 874.00 4,925.00 -45.8% Workers' Compensation 3601-3602 173,603.00 39,884.00 213,487.00 208,226.00 45,007.00 253,233.00 18.6% OPEB, Allocated 3701-3702 0.00 103,090.00 103,090.00 103,090.00 0.00 103,090.00 0.0% OPEB, Active Employees 3751-3752 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Employee Benefits 3901-3902 0.00 0.00 0.00 1,010.00 0.00 1,010.00 New TOTAL, EMPLOYEE BENEFITS 3,674,623.00 1,661,743.00 5,336,366.00 4,017,265.00 1,615,774.00 5,633,039.00 5.6%

BOOKS AND SUPPLIES
Approved Textbooks and Core Curricula Materials 4100 12,614.00 52,442.00 65,056.00 12,614.00 52,442.00 65,056.00 0.0% Books and Other Reference Materials 4200 851.00 5,675.00 6,526.00 851.00 4,705.00 5,556.00 -14.9% Materials and Supplies 4300 614,925.00 454,697.00 1,069,622.00 579,146.00 353,655.00 932,801.00 -12.8% Noncapitalized Equipment 4400 67,071.00 102,906.00 169,977.00 66,215.00 46,077.00 112,292.00 -33.9% Food 4700 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 695,461.00 615,720.00 1,311,181.00 658,826.00 456,879.00 1,115,705.00 -14.9%

SERVICES AND OTHER OPERATING EXPENDITURES
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11 Page 4 Printed: 5/27/2026 3:16 PM Budget, July 1
Fortuna Union High General Fund 12 62810 0000000
Humboldt County Unrestricted and Restricted Form 01
Expenditures by Object H8BE3R5A74(2026-27)
Description Resource Codes
Object
Codes
2025-26 Estimated Actuals 2026-27 Budget
% Diff
Column
C & F
Unrestricted
(A)
Restricted
(B)
Total Fund
col. A + B
(C)
Unrestricted
(D)
Restricted
(E)
Total Fund
col. D + E
(F)
Subagreements for Services 5100 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Travel and Conferences 5200 234,018.00 312,806.00 546,824.00 226,674.00 183,033.00 409,707.00 -25.1% Dues and Memberships 5300 41,786.00 275.00 42,061.00 40,825.00 0.00 40,825.00 -2.9% Insurance 5400 - 5499 279,990.00 0.00 279,990.00 290,156.00 0.00 290,156.00 3.6% Operations and Housekeeping Services 5500 452,525.00 7,008.00 459,533.00 505,651.00 7,360.00 513,011.00 11.6% Rentals, Leases, Repairs, and Noncapitalized
Improvements
5600
71,753.00 71,334.00 143,087.00 61,167.00 28,893.00 90,060.00 -37.1% Transfers of Direct Costs 5710 (285,012.00) 285,012.00 0.00 85,449.00 (85,449.00) 0.00 0.0% Transfers of Direct Costs - Interfund 5750 5,000.00 0.00 5,000.00 5,000.00 0.00 5,000.00 0.0% Professional/Consulting Services and Operating
Expenditures
5800 - 5899
754,643.00 383,241.00 1,137,884.00 822,932.00 256,729.00 1,079,661.00 -5.1% Communications 5900 67,342.00 2,541.00 69,883.00 113,342.00 2,260.00 115,602.00 65.4%

TOTAL, SERVICES AND OTHER OPERATING
EXPENDITURES 1,622,045.00 1,062,217.00 2,684,262.00 2,151,196.00 392,826.00 2,544,022.00 -5.2%

CAPITAL OUTLAY
Land 6100 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Buildings and Improvements of Buildings 6200 22,881.00 0.00 22,881.00 100,000.00 0.00 100,000.00 337.0% Books and Media for New School Libraries or
Major Expansion of School Libraries
6300

0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Equipment 6400 35,371.00 11,392.00 46,763.00 0.00 57,685.00 57,685.00 23.4% Equipment Replacement 6500 0.00 0.00 0.00 65,000.00 0.00 65,000.00 New Lease Assets 6600 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.00 0.00 0.00 0.00 0.0% TOTAL, CAPITAL OUTLAY 58,252.00 11,392.00 69,644.00 165,000.00 57,685.00 222,685.00 219.7% OTHER OUTGO (excluding Transfers of Indirect Costs)
Tuition
Tuition for Instruction Under Interdistrict
Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.00 0.0% State Special Schools 7130 9,020.00 0.00 9,020.00 9,020.00 0.00 9,020.00 0.0% Tuition, Excess Costs, and/or Deficit Payments
Payments to Districts or Charter Schools 7141 20,000.00 0.00 20,000.00 60,000.00 0.00 60,000.00 200.0% Payments to County Offices 7142 681,326.00 1,500,691.00 2,182,017.00 700,335.00 1,875,000.00 2,575,335.00 18.0% Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Transfers of Pass-Through Revenues
To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Special Education SELPA Transfers of
Apportionments
To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.0% To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.0%
To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.0%
Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Debt Service
Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Debt Service - Principal 7439 87,803.00 0.00 87,803.00 111,279.00 0.00 111,279.00 26.7% TOTAL, OTHER OUTGO (excluding Transfers of
Indirect Costs) 798,149.00 1,500,691.00 2,298,840.00 880,634.00 1,875,000.00 2,755,634.00 19.9%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs 7310 (114,178.00) 114,178.00 0.00 (86,017.00) 86,017.00 0.00 0.0% Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF
INDIRECT COSTS (114,178.00) 114,178.00 0.00 (86,017.00) 86,017.00 0.00 0.0% TOTAL, EXPENDITURES 14,571,516.00 6,773,066.00 21,344,582.00 16,034,217.00 6,253,464.00 22,287,681.00 4.4%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.00 0.0% From: Bond Interest and Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Authorized Interfund Transfers In 8919 0.00 0.00 0.00 7,926.00 0.00 7,926.00 New (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.00 7,926.00 0.00 7,926.00 New

INTERFUND TRANSFERS OUT
To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.00 0.0% To State School Building Fund/County School
Facilities Fund
7613

0.00 0.00 0.00 0.00 0.00 0.00 0.0%
To: Cafeteria Fund 7616 199,695.00 0.00 199,695.00 222,566.00 0.00 222,566.00 11.5% Other Authorized Interfund Transfers Out 7619 30,000.00 0.00 30,000.00 60,000.00 0.00 60,000.00 100.0% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11 Page 5 Printed: 5/27/2026 3:16 PM Budget, July 1
Fortuna Union High General Fund 12 62810 0000000
Humboldt County Unrestricted and Restricted Form 01
Expenditures by Object H8BE3R5A74(2026-27)
Description Resource Codes
Object
Codes
2025-26 Estimated Actuals 2026-27 Budget
% Diff
Column
C & F
Unrestricted
(A)
Restricted
(B)
Total Fund
col. A + B
(C)
Unrestricted
(D)
Restricted
(E)
Total Fund
col. D + E
(F)
(b) TOTAL, INTERFUND TRANSFERS OUT 229,695.00 0.00 229,695.00 282,566.00 0.00 282,566.00 23.0%

OTHER SOURCES/USES

SOURCES
State Apportionments
Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds
Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Sources
Transfers from Funds of Lapsed/Reorganized
LEAs
8965

0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Leases 8972 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Proceeds from SBITAs 8974 0.00 0.00 0.00 0.00 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized
LEAs
7651

0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 (2,243,831.00) 2,243,831.00 0.00 (2,487,331.00) 2,487,331.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS (2,243,831.00) 2,243,831.00 0.00 (2,487,331.00) 2,487,331.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES
(a- b + c - d + e) (2,473,526.00) 2,243,831.00 (229,695.00) (2,761,971.00) 2,487,331.00 (274,640.00) 19.6% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11 Page 6 Printed: 5/27/2026 3:16 PM Budget, July 1
Fortuna Union High General Fund 12 62810 0000000
Humboldt County Unrestricted and Restricted Form 01
Expenditures by Function H8BE3R5A74(2026-27)
Description Function Codes
Object
Codes
2025-26 Estimated Actuals 2026-27 Budget
% Diff
Column
C & F
Unrestricted
(A)
Restricted
(B)
Total Fund
col. A + B
(C)
Unrestricted
(D)
Restricted
(E)
Total Fund
col. D + E
(F)
A. REVENUES
1) LCFF Sources 8010-8099 15,919,639.00 0.00 15,919,639.00 16,972,762.00 0.00 16,972,762.00 6.6% 2) Federal Revenue 8100-8299 0.00 834,547.00 834,547.00 0.00 805,946.00 805,946.00 -3.4% 3) Other State Revenue 8300-8599 451,933.00 2,266,136.00 2,718,069.00 448,613.00 1,783,333.00 2,231,946.00 -17.9% 4) Other Local Revenue 8600-8799 915,736.00 638,741.00 1,554,477.00 1,100,853.00 918,831.00 2,019,684.00 29.9% 5) TOTAL, REVENUES 17,287,308.00 3,739,424.00 21,026,732.00 18,522,228.00 3,508,110.00 22,030,338.00 4.8% B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 6,993,742.00 2,662,290.00 9,656,032.00 7,420,370.00 2,343,701.00 9,764,071.00 1.1% 2) Instruction - Related Services 2000-2999 1,767,370.00 263,395.00 2,030,765.00 1,811,238.00 246,028.00 2,057,266.00 1.3% 3) Pupil Services 3000-3999 1,979,833.00 655,233.00 2,635,066.00 2,166,125.00 413,029.00 2,579,154.00 -2.1% 4) Ancillary Services 4000-4999 494,120.00 125,802.00 619,922.00 571,982.00 121,563.00 693,545.00 11.9% 5) Community Services 5000-5999 0.00 0.00 0.00 0.00 0.00 0.00 0.0% 6) Enterprise 6000-6999 0.00 0.00 0.00 0.00 0.00 0.00 0.0% 7) General Administration 7000-7999 1,785,825.00 576,531.00 2,362,356.00 1,978,273.00 531,692.00 2,509,965.00 6.2% 8) Plant Services 8000-8999 752,477.00 989,124.00 1,741,601.00 1,205,595.00 722,451.00 1,928,046.00 10.7% 9) Other Outgo 9000-9999
Except 7600-
7699 798,149.00 1,500,691.00 2,298,840.00 880,634.00 1,875,000.00 2,755,634.00 19.9% 10) TOTAL, EXPENDITURES 14,571,516.00 6,773,066.00 21,344,582.00 16,034,217.00 6,253,464.00 22,287,681.00 4.4% C. EXCESS (DEFICIENCY) OF REVENUES OVER

EXPENDITURES BEFORE OTHER FINANCING
SOURCES AND USES (A5 - B10) 2,715,792.00 (3,033,642.00) (317,850.00) 2,488,011.00 (2,745,354.00) (257,343.00) -19.0% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.00 7,926.00 0.00 7,926.00 New b) Transfers Out 7600-7629 229,695.00 0.00 229,695.00 282,566.00 0.00 282,566.00 23.0% 2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.00 0.0% b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
3) Contributions 8980-8999 (2,243,831.00) 2,243,831.00 0.00 (2,487,331.00) 2,487,331.00 0.00 0.0% 4) TOTAL, OTHER FINANCING
SOURCES/USES (2,473,526.00) 2,243,831.00 (229,695.00) (2,761,971.00) 2,487,331.00 (274,640.00) 19.6% E. NET INCREASE (DECREASE) IN FUND
BALANCE (C + D4) 242,266.00 (789,811.00) (547,545.00) (273,960.00) (258,023.00) (531,983.00) -2.8% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 4,694,011.00 3,426,535.00 8,120,546.00 4,936,277.00 2,636,724.00 7,573,001.00 -6.7% b) Audit Adjustments 9793 0.00 0.00 0.00 0.00 0.00 0.00 0.0% c) As of July 1 - Audited (F1a + F1b) 4,694,011.00 3,426,535.00 8,120,546.00 4,936,277.00 2,636,724.00 7,573,001.00 -6.7% d) Other Restatements 9795 0.00 0.00 0.00 0.00 0.00 0.00 0.0% e) Adjusted Beginning Balance (F1c + F1d) 4,694,011.00 3,426,535.00 8,120,546.00 4,936,277.00 2,636,724.00 7,573,001.00 -6.7% 2) Ending Balance, June 30 (E + F1e) 4,936,277.00 2,636,724.00 7,573,001.00 4,662,317.00 2,378,701.00 7,041,018.00 -7.0% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 9,270.00 0.00 9,270.00 9,270.00 0.00 9,270.00 0.0% Stores 9712 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
b) Restricted 9740 0.00 2,636,724.00 2,636,724.00 0.00 2,378,701.00 2,378,701.00 -9.8% c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Other Commitments (by Resource/Object) 9760 0.00 0.00 0.00 0.00 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 4,927,007.00 0.00 4,927,007.00 4,653,047.00 0.00 4,653,047.00 -5.6% Supplemental/Concentration 0000 9780 631,981.00 631,981.00 0.00 MEDI-CAL UNRESTR REIMB(MAA) 0000 9780 219,207.00 219,207.00 0.00 Donations 0000 9780 61,581.00 61,581.00 0.00
Autoshop 0000 9780 1,819.00 1,819.00 0.00
Pupil Transportation 0000 9780 400,000.00 400,000.00 0.00 Technology 0000 9780 466,999.00 466,999.00 0.00
Deferred Maintenance 0000 9780 2,817,404.00 2,817,404.00 0.00 State Lottery Revenue 1100 9780 328,016.00 328,016.00 0.00 Supplemental/Concentration 0000 9780 0.00 612,865.00 612,865.00 MEDI-CAL UNRESTR REIMB(MAA) 0000 9780 0.00 230,642.00 230,642.00 Donations 0000 9780 0.00 61,581.00 61,581.00
Autoshop 0000 9780 0.00 1,794.00 1,794.00
Pupil Transportation 0000 9780 0.00 400,000.00 400,000.00 Technology 0000 9780 0.00 466,999.00 466,999.00
Deferred Maintenance 0000 9780 0.00 2,557,761.00 2,557,761.00 State Lottery Revenue 1100 9780 0.00 321,405.00 321,405.00 California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11 Page 7 Printed: 5/27/2026 3:16 PM Budget, July 1
Fortuna Union High General Fund 12 62810 0000000
Humboldt County Unrestricted and Restricted Form 01
Expenditures by Function H8BE3R5A74(2026-27)
Description Function Codes
Object
Codes
2025-26 Estimated Actuals 2026-27 Budget
% Diff
Column
C & F
Unrestricted
(A)
Restricted
(B)
Total Fund
col. A + B
(C)
Unrestricted
(D)
Restricted
(E)
Total Fund
col. D + E
(F)
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.00 0.00 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00 0.00 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11 Page 8 Printed: 5/27/2026 3:16 PM Budget, July 1
Fortuna Union High General Fund 12 62810 0000000
Humboldt County Exhibit: Restricted Balance Detail Form 01 H8BE3R5A74(2026-27)
Resource Description
2025-26
Estimated Actuals
2026-27
Budget
6019 Student Support and Professional Development Discretionary Block Grant 206,867.00 206,867.00 6300 Lottery: Instructional Materials 359,513.00 294,520.00 6383 Golden State Pathways Program 457,937.00 335,377.00 6770 Arts and Music in Schools (AMS)-Funding Guarantee and Accountability Act (Prop 28) 152,689.00 172,343.00 7339 Dual Enrollment Opportunities 97,580.00 0.00
7435 Learning Recovery Emergency Block Grant 58,180.00 26,327.00 7810 Other Restricted State 26,713.00 26,713.00
9010 Other Restricted Local 1,277,245.00 1,316,554.00
Total, Restricted Balance 2,636,724.00 2,378,701.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-A, Version 11 Page 9 Printed: 5/27/2026 3:16 PM Budget, July 1
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 08
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 475,000.00 475,000.00 0.0% 5) TOTAL, REVENUES 475,000.00 475,000.00 0.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.0%
2) Classified Salaries 2000-2999 0.00 0.00 0.0%
3) Employee Benefits 3000-3999 0.00 0.00 0.0%
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Services and Other Operating Expenditures 5000-5999 475,000.00 475,000.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect Costs)
7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 475,000.00 475,000.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 289,517.00 289,517.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 289,517.00 289,517.00 0.0% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 289,517.00 289,517.00 0.0% 2) Ending Balance, June 30 (E + F1e) 289,517.00 289,517.00 0.0% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 289,517.00 289,517.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-F, Version 6 Page 1 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 08
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 303,223.76
c) in Revolving Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receivable 9380 0.00
10) TOTAL, ASSETS 303,223.76
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Revenues 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(G10 + H2) - (I6 + J2) 303,223.76

REVENUES
Sale of Equipment and Supplies 8631 0.00 0.00 0.0%
All Other Sales 8639 0.00 0.00 0.0%
Interest 8660 0.00 0.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.0%
All Other Local Revenue 8699 475,000.00 475,000.00 0.0% TOTAL, REVENUES 475,000.00 475,000.00 0.0%

CERTIFICATED SALARIES
Certificated Teachers' Salaries 1100 0.00 0.00 0.0%
Certificated Pupil Support Salaries 1200 0.00 0.00 0.0% Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES
Classified Instructional Salaries 2100 0.00 0.00 0.0%
Classified Support Salaries 2200 0.00 0.00 0.0%
Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.0%
TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-F, Version 6 Page 2 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 08
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
PERS 3201-3202 0.00 0.00 0.0%
OASDI/Medicare/Alternative 3301-3302 0.00 0.00 0.0%
Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%
Unemployment Insurance 3501-3502 0.00 0.00 0.0%
Workers' Compensation 3601-3602 0.00 0.00 0.0%
OPEB, Allocated 3701-3702 0.00 0.00 0.0%
OPEB, Active Employees 3751-3752 0.00 0.00 0.0%
Other Employee Benefits 3901-3902 0.00 0.00 0.0%
TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES
Materials and Supplies 4300 0.00 0.00 0.0%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Dues and Memberships 5300 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0% Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0% Professional/Consulting Services and
Operating Expenditures 5800 475,000.00 475,000.00 0.0%
Communications 5900 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 475,000.00 475,000.00 0.0%

CAPITAL OUTLAY
Equipment 6400 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.0%
Lease Assets 6600 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.0% TOTAL, EXPENDITURES 475,000.00 475,000.00 0.0%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.0% Transfers from Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
Proceeds from Leases 8972 0.00 0.00 0.0%
Proceeds from SBITAs 8974 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-F, Version 6 Page 3 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 08
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES
(a- b + c - d + e) 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-F, Version 6 Page 4 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Function Form 08
H8BE3R5A74(2026-27)
Description Function Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 475,000.00 475,000.00 0.0% 5) TOTAL, REVENUES 475,000.00 475,000.00 0.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0%
4) Ancillary Services 4000-4999 475,000.00 475,000.00 0.0% 5) Community Services 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Services 8000-8999 0.00 0.00 0.0%
9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 475,000.00 475,000.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 0.00 0.00 0.0% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 289,517.00 289,517.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 289,517.00 289,517.00 0.0% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 289,517.00 289,517.00 0.0% 2) Ending Balance, June 30 (E + F1e) 289,517.00 289,517.00 0.0% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 289,517.00 289,517.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-F, Version 6 Page 5 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 08 H8BE3R5A74(2026-27)
Resource Description
2025-26
Estimated
Actuals
2026-27
Budget
8210 Student Activity Funds 289,517.00 289,517.00
Total, Restricted Balance 289,517.00 289,517.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-F, Version 6 Page 6 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 13
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 276,859.00 278,150.00 0.5% 3) Other State Revenue 8300-8599 233,913.00 234,000.00 0.0% 4) Other Local Revenue 8600-8799 41,202.00 41,762.00 1.4% 5) TOTAL, REVENUES 551,974.00 553,912.00 0.4%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.0%
2) Classified Salaries 2000-2999 175,671.00 172,247.00 -1.9% 3) Employee Benefits 3000-3999 174,714.00 190,433.00 9.0% 4) Books and Supplies 4000-4999 388,508.00 400,755.00 3.2% 5) Services and Other Operating Expenditures 5000-5999 12,776.00 13,043.00 2.1% 6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect Costs)
7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 751,669.00 776,478.00 3.3%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (199,695.00) (222,566.00) 11.5% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 199,695.00 222,566.00 11.5%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 199,695.00 222,566.00 11.5% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 59,820.00 59,820.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 59,820.00 59,820.00 0.0% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 59,820.00 59,820.00 0.0% 2) Ending Balance, June 30 (E + F1e) 59,820.00 59,820.00 0.0% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 230.00 0.00 -100.0%
Stores 9712 7,975.89 0.00 -100.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 51,614.11 59,820.00 15.9%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
a) in County Treasury 9110 (20,112.30)
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00
c) in Revolving Cash Account 9130 230.00
d) with Fiscal Agent/Trustee 9135 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 1 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 13
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
e) Collections Awaiting Deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 7,975.89
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receivable 9380 0.00
10) TOTAL, ASSETS (11,906.41)
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
(G10 + H2) - (I6 + J2) (11,906.41)

FEDERAL REVENUE
Child Nutrition Programs 8220 276,859.00 278,150.00 0.5% Donated Food Commodities 8221 0.00 0.00 0.0%
All Other Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 276,859.00 278,150.00 0.5%

OTHER STATE REVENUE
Child Nutrition Programs 8520 233,913.00 234,000.00 0.0% All Other State Revenue 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 233,913.00 234,000.00 0.0%

OTHER LOCAL REVENUE
Other Local Revenue
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Food Service Sales 8634 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 981.00 981.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Fees and Contracts
Interagency Services 8677 40,170.00 40,730.00 1.4%
Other Local Revenue
All Other Local Revenue 8699 51.00 51.00 0.0%
TOTAL, OTHER LOCAL REVENUE 41,202.00 41,762.00 1.4%
TOTAL, REVENUES 551,974.00 553,912.00 0.4%

CERTIFICATED SALARIES
Certificated Supervisors' and Administrators' Salaries 1300 0.00 0.00 0.0% Other Certificated Salaries 1900 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES
Classified Support Salaries 2200 175,671.00 172,247.00 -1.9% Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0% Other Classified Salaries 2900 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 2 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 13
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
TOTAL, CLASSIFIED SALARIES 175,671.00 172,247.00 -1.9%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.0%
PERS 3201-3202 43,948.00 45,473.00 3.5%
OASDI/Medicare/Alternative 3301-3302 13,438.00 13,178.00 -1.9% Health and Welfare Benefits 3401-3402 113,259.00 127,295.00 12.4% Unemployment Insurance 3501-3502 92.00 88.00 -4.3%
Workers' Compensation 3601-3602 3,977.00 4,399.00 10.6% OPEB, Allocated 3701-3702 0.00 0.00 0.0%
OPEB, Active Employees 3751-3752 0.00 0.00 0.0%
Other Employee Benefits 3901-3902 0.00 0.00 0.0%
TOTAL, EMPLOYEE BENEFITS 174,714.00 190,433.00 9.0%

BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 73,505.00 75,755.00 3.1%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
Food 4700 315,003.00 325,000.00 3.2%
TOTAL, BOOKS AND SUPPLIES 388,508.00 400,755.00 3.2%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 398.00 398.00 0.0%
Dues and Memberships 5300 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 5,334.00 5,601.00 5.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 2,207.00 2,207.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 (5,000.00) (5,000.00) 0.0% Professional/Consulting Services and Operating Expenditures 5800 9,837.00 9,837.00 0.0% Communications 5900 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 12,776.00 13,043.00 2.1%

CAPITAL OUTLAY
Buildings and Improvements of Buildings 6200 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.0%
Lease Assets 6600 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Service
Debt Service - Interest 7438 0.00 0.00 0.0%
Other Debt Service - Principal 7439 0.00 0.00 0.0%
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.0% TOTAL, EXPENDITURES 751,669.00 776,478.00 3.3%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund 8916 199,695.00 222,566.00 11.5%
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 199,695.00 222,566.00 11.5%

INTERFUND TRANSFERS OUT
Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Other Sources
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 3 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 13
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds
Proceeds from Leases 8972 0.00 0.00 0.0%
Proceeds from SBITAs 8974 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 199,695.00 222,566.00 11.5% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 4 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Function Form 13
H8BE3R5A74(2026-27)
Description Function Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 276,859.00 278,150.00 0.5% 3) Other State Revenue 8300-8599 233,913.00 234,000.00 0.0% 4) Other Local Revenue 8600-8799 41,202.00 41,762.00 1.4% 5) TOTAL, REVENUES 551,974.00 553,912.00 0.4%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 738,498.00 763,040.00 3.3%
4) Ancillary Services 4000-4999 0.00 0.00 0.0%
5) Community Services 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Services 8000-8999 13,171.00 13,438.00 2.0%
9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 751,669.00 776,478.00 3.3%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (199,695.00) (222,566.00) 11.5% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 199,695.00 222,566.00 11.5%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 199,695.00 222,566.00 11.5% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 0.00 0.00 0.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 59,820.00 59,820.00 0.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 59,820.00 59,820.00 0.0% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 59,820.00 59,820.00 0.0% 2) Ending Balance, June 30 (E + F1e) 59,820.00 59,820.00 0.0% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 230.00 0.00 -100.0%
Stores 9712 7,975.89 0.00 -100.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 51,614.11 59,820.00 15.9%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 5 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 13 H8BE3R5A74(2026-27)
Resource Description
2025-26
Estimated
Actuals
2026-27
Budget
5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakfast, Milk, Pregnant & Lactating Students) 51,614.11 59,820.00 Total, Restricted Balance 51,614.11 59,820.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 6 Printed: 5/22/2026 10:25 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Other Than Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 17
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 70,000.00 70,000.00 0.0% 5) TOTAL, REVENUES 70,000.00 70,000.00 0.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.0%
2) Classified Salaries 2000-2999 0.00 0.00 0.0%
3) Employee Benefits 3000-3999 0.00 0.00 0.0%
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect Costs)
7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 70,000.00 70,000.00 0.0% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 70,000.00 70,000.00 0.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 2,294,316.00 2,364,316.00 3.1% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 2,294,316.00 2,364,316.00 3.1% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 2,294,316.00 2,364,316.00 3.1% 2) Ending Balance, June 30 (E + F1e) 2,364,316.00 2,434,316.00 3.0% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 2,364,316.00 2,434,316.00 3.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
a) in County Treasury 9110 2,332,478.63
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00
c) in Revolving Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 1 Printed: 5/22/2026 10:26 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Other Than Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 17
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
e) Collections Awaiting Deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receivable 9380 0.00
10) TOTAL, ASSETS 2,332,478.63
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
(G10 + H2) - (I6 + J2) 2,332,478.63

OTHER LOCAL REVENUE
Other Local Revenue
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Interest 8660 70,000.00 70,000.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 70,000.00 70,000.00 0.0%
TOTAL, REVENUES 70,000.00 70,000.00 0.0%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912 0.00 0.00 0.0%
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612 0.00 0.00 0.0%
To: State School Building Fund/County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 2 Printed: 5/22/2026 10:26 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Other Than Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Function Form 17
H8BE3R5A74(2026-27)
Description Function Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 70,000.00 70,000.00 0.0% 5) TOTAL, REVENUES 70,000.00 70,000.00 0.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0%
4) Ancillary Services 4000-4999 0.00 0.00 0.0%
5) Community Services 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Services 8000-8999 0.00 0.00 0.0%
9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 70,000.00 70,000.00 0.0% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 70,000.00 70,000.00 0.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 2,294,316.00 2,364,316.00 3.1% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 2,294,316.00 2,364,316.00 3.1% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 2,294,316.00 2,364,316.00 3.1% 2) Ending Balance, June 30 (E + F1e) 2,364,316.00 2,434,316.00 3.0% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 2,364,316.00 2,434,316.00 3.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 3 Printed: 5/22/2026 10:26 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Other Than Capital Outlay Projects 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 17 H8BE3R5A74(2026-27)
Resource Description
2025-26
Estimated
Actuals
2026-27
Budget
Total, Restricted Balance 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 4 Printed: 5/22/2026 10:26 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Postemployment Benefits 12 62810 0000000 Humboldt County Expenditures by Object Form 20
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 13,000.00 13,000.00 0.0% 5) TOTAL, REVENUES 13,000.00 13,000.00 0.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.0%
2) Classified Salaries 2000-2999 0.00 0.00 0.0%
3) Employee Benefits 3000-3999 0.00 0.00 0.0%
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect Costs)
7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 13,000.00 13,000.00 0.0% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 13,000.00 13,000.00 0.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 433,784.00 446,784.00 3.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 433,784.00 446,784.00 3.0% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 433,784.00 446,784.00 3.0% 2) Ending Balance, June 30 (E + F1e) 446,784.00 459,784.00 2.9% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 446,784.00 459,784.00 2.9%
Retiree Benefit 0000 9780 446,784.00
Retiree Benefit 0000 9780 459,784.00
e) Unassigned/Unappropriated Reserve for Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
a) in County Treasury 9110 441,000.25
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 1 Printed: 5/22/2026 10:26 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Postemployment Benefits 12 62810 0000000 Humboldt County Expenditures by Object Form 20
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
c) in Revolving Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receivable 9380 0.00
10) TOTAL, ASSETS 441,000.25
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
(G10 + H2) - (I6 + J2) 441,000.25

OTHER LOCAL REVENUE
Other Local Revenue
Interest 8660 13,000.00 13,000.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 13,000.00 13,000.00 0.0%
TOTAL, REVENUES 13,000.00 13,000.00 0.0%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912 0.00 0.00 0.0%
Other Authorized Interfund Transfers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612 0.00 0.00 0.0%
To: State School Building Fund/County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 2 Printed: 5/22/2026 10:26 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Postemployment Benefits 12 62810 0000000 Humboldt County Expenditures by Function Form 20
H8BE3R5A74(2026-27)
Description Function Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 13,000.00 13,000.00 0.0% 5) TOTAL, REVENUES 13,000.00 13,000.00 0.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0%
4) Ancillary Services 4000-4999 0.00 0.00 0.0%
5) Community Services 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Services 8000-8999 0.00 0.00 0.0%
9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 13,000.00 13,000.00 0.0% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 0.00 0.00 0.0%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 13,000.00 13,000.00 0.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 433,784.00 446,784.00 3.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 433,784.00 446,784.00 3.0% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 433,784.00 446,784.00 3.0% 2) Ending Balance, June 30 (E + F1e) 446,784.00 459,784.00 2.9% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 446,784.00 459,784.00 2.9% Retiree Benefit 0000 9780 446,784.00
Retiree Benefit 0000 9780 459,784.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 3 Printed: 5/22/2026 10:26 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Postemployment Benefits 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 20 H8BE3R5A74(2026-27)
Resource Description
2025-26
Estimated
Actuals
2026-27
Budget
Total, Restricted Balance 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-B, Version 10 Page 4 Printed: 5/22/2026 10:26 AM Budget, July 1
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Object Form 21
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 30,000.00 0.00 -100.0% 5) TOTAL, REVENUES 30,000.00 0.00 -100.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.0%
2) Classified Salaries 2000-2999 47,610.00 0.00 -100.0% 3) Employee Benefits 3000-3999 1,775.00 0.00 -100.0%
4) Books and Supplies 4000-4999 5,897.00 0.00 -100.0%
5) Services and Other Operating Expenditures 5000-5999 93,227.00 0.00 -100.0% 6) Capital Outlay 6000-6999 1,694,580.00 50,000.00 -97.0% 7) Other Outgo (excluding Transfers of Indirect Costs)
7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 1,843,089.00 50,000.00 -97.3%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (1,813,089.00) (50,000.00) -97.2% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 80,821.00 50,000.00 -38.1%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 80,821.00 50,000.00 -38.1% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,732,268.00) 0.00 -100.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,732,268.00 0.00 -100.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 1,732,268.00 0.00 -100.0% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,732,268.00 0.00 -100.0% 2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
a) in County Treasury 9110 (242.50)
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00
c) in Revolving Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 1 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Object Form 21
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receivable 9380 0.00
10) TOTAL, ASSETS (242.50)
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30 (G10 + H2) - (I6 + J2) (242.50)

FEDERAL REVENUE
FEMA 8281 0.00 0.00 0.0%
All Other Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE
Tax Relief Subventions
Restricted Levies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.0%
Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.0%
All Other State Revenue 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE
Other Local Revenue
County and District Taxes
Other Restricted Levies
Secured Roll 8615 0.00 0.00 0.0%
Unsecured Roll 8616 0.00 0.00 0.0%
Prior Years' Taxes 8617 0.00 0.00 0.0%
Supplemental Taxes 8618 0.00 0.00 0.0%
Non-Ad Valorem Taxes
Parcel Taxes 8621 0.00 0.00 0.0%
Other 8622 0.00 0.00 0.0%
Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0% Penalties and Interest from Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0% Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 25,000.00 0.00 -100.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Other Local Revenue
All Other Local Revenue 8699 5,000.00 0.00 -100.0%
All Other Transfers In from All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 30,000.00 0.00 -100.0%
TOTAL, REVENUES 30,000.00 0.00 -100.0%

CLASSIFIED SALARIES
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 2 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Object Form 21
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
Classified Support Salaries 2200 0.00 0.00 0.0%
Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0% Other Classified Salaries 2900 47,610.00 0.00 -100.0%
TOTAL, CLASSIFIED SALARIES 47,610.00 0.00 -100.0%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.0%
PERS 3201-3202 0.00 0.00 0.0%
OASDI/Medicare/Alternative 3301-3302 690.00 0.00 -100.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%
Unemployment Insurance 3501-3502 24.00 0.00 -100.0%
Workers' Compensation 3601-3602 1,061.00 0.00 -100.0%
OPEB, Allocated 3701-3702 0.00 0.00 0.0%
OPEB, Active Employees 3751-3752 0.00 0.00 0.0%
Other Employee Benefits 3901-3902 0.00 0.00 0.0%
TOTAL, EMPLOYEE BENEFITS 1,775.00 0.00 -100.0%

BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.0%
Noncapitalized Equipment 4400 5,897.00 0.00 -100.0%
TOTAL, BOOKS AND SUPPLIES 5,897.00 0.00 -100.0%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 93,227.00 0.00 -100.0% Communications 5900 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 93,227.00 0.00 -100.0%

CAPITAL OUTLAY
Land 6100 0.00 0.00 0.0%
Land Improvements 6170 0.00 0.00 0.0%
Buildings and Improvements of Buildings 6200 1,617,804.00 50,000.00 -96.9% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.0% Equipment 6400 76,776.00 0.00 -100.0%
Equipment Replacement 6500 0.00 0.00 0.0%
Lease Assets 6600 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 1,694,580.00 50,000.00 -97.0%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
All Other Transfers Out to All Others 7299 0.00 0.00 0.0% Debt Service
Repayment of State School Building Fund Aid - Proceeds from Bonds 7435 0.00 0.00 0.0% Debt Service - Interest 7438 0.00 0.00 0.0%
Other Debt Service - Principal 7439 0.00 0.00 0.0%
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% TOTAL, EXPENDITURES 1,843,089.00 50,000.00 -97.3%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
Other Authorized Interfund Transfers In 8919 80,821.00 50,000.00 -38.1% (a) TOTAL, INTERFUND TRANSFERS IN 80,821.00 50,000.00 -38.1%

INTERFUND TRANSFERS OUT
To: State School Building Fund/County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 3 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Object Form 21
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference

OTHER SOURCES/USES

SOURCES
Proceeds
Proceeds from Sale of Bonds 8951 0.00 0.00 0.0%
Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.0% Other Sources
County School Bldg Aid 8961 0.00 0.00 0.0%
Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971 0.00 0.00 0.0% Proceeds from Leases 8972 0.00 0.00 0.0%
Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%
Proceeds from SBITAs 8974 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 80,821.00 50,000.00 -38.1% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 4 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Function Form 21
H8BE3R5A74(2026-27)
Description Function Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 30,000.00 0.00 -100.0% 5) TOTAL, REVENUES 30,000.00 0.00 -100.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0%
4) Ancillary Services 4000-4999 0.00 0.00 0.0%
5) Community Services 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Services 8000-8999 1,843,089.00 50,000.00 -97.3% 9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 1,843,089.00 50,000.00 -97.3%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10) (1,813,089.00) (50,000.00) -97.2% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 80,821.00 50,000.00 -38.1%
b) Transfers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 80,821.00 50,000.00 -38.1% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (1,732,268.00) 0.00 -100.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,732,268.00 0.00 -100.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 1,732,268.00 0.00 -100.0% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,732,268.00 0.00 -100.0% 2) Ending Balance, June 30 (E + F1e) 0.00 0.00 0.0%
Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 5 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Exhibit: Restricted Balance Detail Form 21 H8BE3R5A74(2026-27)
Resource Description
2025-26
Estimated
Actuals
2026-27
Budget
Total, Restricted Balance 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 6 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 40
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 51,100.00 51,100.00 0.0% 5) TOTAL, REVENUES 51,100.00 51,100.00 0.0%
B. EXPENDITURES
1) Certificated Salaries 1000-1999 0.00 0.00 0.0%
2) Classified Salaries 2000-2999 6,728.00 10,000.00 48.6% 3) Employee Benefits 3000-3999 252.00 410.00 62.7%
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Services and Other Operating Expenditures 5000-5999 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transfers of Indirect Costs)
7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transfers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 6,980.00 10,410.00 49.1%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 44,120.00 40,690.00 -7.8% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 30,000.00 60,000.00 100.0%
b) Transfers Out 7600-7629 80,821.00 57,926.00 -28.3%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES (50,821.00) 2,074.00 -104.1% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (6,701.00) 42,764.00 -738.2% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,785,574.00 1,778,873.00 -0.4% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 1,785,574.00 1,778,873.00 -0.4% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,785,574.00 1,778,873.00 -0.4% 2) Ending Balance, June 30 (E + F1e) 1,778,873.00 1,821,637.00 2.4% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 1,778,873.00 1,821,637.00 2.4%
Redevelopment Agency Funds 0000 9780 1,663,000.00
Bus Reserve Fund 0000 9780 107,947.00
Transportation Vehicle Fund 0000 9780 7,926.00
Redevelopment Agency Funds 0000 9780 1,652,590.00
Bus Reserve Fund 0000 9780 169,047.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
a) in County Treasury 9110 1,725,031.39
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 1 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 40
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 0.00
c) in Revolving Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
2) Investments 9150 0.00
3) Accounts Receivable 9200 0.00
4) Due from Grantor Government 9290 0.00
5) Due from Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receivable 9380 0.00
10) TOTAL, ASSETS 1,725,031.39
H. DEFERRED OUTFLOWS OF RESOURCES
1) Deferred Outflows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Payable 9500 0.00
2) Due to Grantor Governments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Revenue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Deferred Inflows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30 (G10 + H2) - (I6 + J2) 1,725,031.39

FEDERAL REVENUE
FEMA 8281 0.00 0.00 0.0%
All Other Federal Revenue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE
Pass-Through Revenues from State Sources 8587 0.00 0.00 0.0% California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0% All Other State Revenue All Other 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE
Other Local Revenue
Community Redevelopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0% Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 51,100.00 51,100.00 0.0%
Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.0% Other Local Revenue
All Other Local Revenue 8699 0.00 0.00 0.0%
All Other Transfers In from All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 51,100.00 51,100.00 0.0%
TOTAL, REVENUES 51,100.00 51,100.00 0.0%

CLASSIFIED SALARIES
Classified Support Salaries 2200 0.00 0.00 0.0%
Classified Supervisors' and Administrators' Salaries 2300 0.00 0.00 0.0% Clerical, Technical and Office Salaries 2400 0.00 0.00 0.0% Other Classified Salaries 2900 6,728.00 10,000.00 48.6% TOTAL, CLASSIFIED SALARIES 6,728.00 10,000.00 48.6%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 2 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 40
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
PERS 3201-3202 0.00 0.00 0.0%
OASDI/Medicare/Alternative 3301-3302 98.00 145.00 48.0% Health and Welfare Benefits 3401-3402 0.00 0.00 0.0%
Unemployment Insurance 3501-3502 4.00 5.00 25.0%
Workers' Compensation 3601-3602 150.00 260.00 73.3%
OPEB, Allocated 3701-3702 0.00 0.00 0.0%
OPEB, Active Employees 3751-3752 0.00 0.00 0.0%
Other Employee Benefits 3901-3902 0.00 0.00 0.0%
TOTAL, EMPLOYEE BENEFITS 252.00 410.00 62.7%

BOOKS AND SUPPLIES
Books and Other Reference Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.0%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements for Services 5100 0.00 0.00 0.0%
Travel and Conferences 5200 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Services 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 0.00 0.00 0.0% Transfers of Direct Costs 5710 0.00 0.00 0.0%
Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.0% Professional/Consulting Services and Operating Expenditures 5800 0.00 0.00 0.0% Communications 5900 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY
Land 6100 0.00 0.00 0.0%
Land Improvements 6170 0.00 0.00 0.0%
Buildings and Improvements of Buildings 6200 0.00 0.00 0.0% Books and Media for New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.0%
Lease Assets 6600 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transfers Out
Transfers of Pass-Through Revenues
To Districts or Charter Schools 7211 0.00 0.00 0.0%
To County Offices 7212 0.00 0.00 0.0%
To JPAs 7213 0.00 0.00 0.0%
All Other Transfers Out to All Others 7299 0.00 0.00 0.0% Debt Service
Debt Service - Interest 7438 0.00 0.00 0.0%
Other Debt Service - Principal 7439 0.00 0.00 0.0%
TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.0% TOTAL, EXPENDITURES 6,980.00 10,410.00 49.1%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912 0.00 0.00 0.0%
Other Authorized Interfund Transfers In 8919 30,000.00 60,000.00 100.0% (a) TOTAL, INTERFUND TRANSFERS IN 30,000.00 60,000.00 100.0%

INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612 0.00 0.00 0.0%
To: State School Building Fund/County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interfund Transfers Out 7619 80,821.00 57,926.00 -28.3% (b) TOTAL, INTERFUND TRANSFERS OUT 80,821.00 57,926.00 -28.3%

OTHER SOURCES/USES

SOURCES
Proceeds
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 3 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 40
H8BE3R5A74(2026-27)
Description Resource Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
Proceeds from Disposal of Capital Assets 8953 0.00 0.00 0.0% Other Sources
Transfers from Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds
Proceeds from Certificates of Participation 8971 0.00 0.00 0.0% Proceeds from Leases 8972 0.00 0.00 0.0%
Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.0%
Proceeds from SBITAs 8974 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transfers of Funds from Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions from Unrestricted Revenues 8980 0.00 0.00 0.0% Contributions from Restricted Revenues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) (50,821.00) 2,074.00 -104.1% California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 4 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Function Form 40
H8BE3R5A74(2026-27)
Description Function Codes Object Codes
2025-26
Estimated Actuals
2026-27
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Revenue 8100-8299 0.00 0.00 0.0%
3) Other State Revenue 8300-8599 0.00 0.00 0.0%
4) Other Local Revenue 8600-8799 51,100.00 51,100.00 0.0% 5) TOTAL, REVENUES 51,100.00 51,100.00 0.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Services 2000-2999 0.00 0.00 0.0% 3) Pupil Services 3000-3999 0.00 0.00 0.0%
4) Ancillary Services 4000-4999 0.00 0.00 0.0%
5) Community Services 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Services 8000-8999 6,980.00 10,410.00 49.1%
9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 6,980.00 10,410.00 49.1%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10) 44,120.00 40,690.00 -7.8% D. OTHER FINANCING SOURCES/USES
1) Interfund Transfers
a) Transfers In 8900-8929 30,000.00 60,000.00 100.0%
b) Transfers Out 7600-7629 80,821.00 57,926.00 -28.3%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES (50,821.00) 2,074.00 -104.1% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (6,701.00) 42,764.00 -738.2% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,785,574.00 1,778,873.00 -0.4% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 1,785,574.00 1,778,873.00 -0.4% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,785,574.00 1,778,873.00 -0.4% 2) Ending Balance, June 30 (E + F1e) 1,778,873.00 1,821,637.00 2.4% Components of Ending Fund Balance
a) Nonspendable
Revolving Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 1,778,873.00 1,821,637.00 2.4% Redevelopment Agency Funds 0000 9780 1,663,000.00
Bus Reserve Fund 0000 9780 107,947.00
Transportation Vehicle Fund 0000 9780 7,926.00
Redevelopment Agency Funds 0000 9780 1,652,590.00
Bus Reserve Fund 0000 9780 169,047.00
e) Unassigned/Unappropriated
Reserve for Economic Uncertainties 9789 0.00 0.00 0.0%
Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 5 Printed: 5/22/2026 10:27 AM Budget, July 1
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 40 H8BE3R5A74(2026-27)
Resource Description
2025-26
Estimated
Actuals
2026-27
Budget
Total, Restricted Balance 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V15
File: Fund-D, Version 5 Page 6 Printed: 5/22/2026 10:27 AM FORTUNA UNION HIGH SCHOOL DISTRICT 5/22/2026
ALL FUNDS General General General -------- SPECIAL REVENUE FUNDS -------- ----------- OTHER FUND TYPES ---------- BUDGET ADOPTION WORKING BUDGET Fund/TRANs Fund/TRANs Fund/TRANs Cafeteria Special Building Student Capital Retiree Capital Total FISCAL YEAR 2026-27 Unrestricted Restricted Total Fund Reserves Fund Activity Outlay Fund Facilities All Funds ---------------------------------------------------------------------- ------------------- -------------------- ---------------------- ---------------------- ------------------- -------------------- ----------------- ------------------- A. REVENUES
Local Control Funding Formula $ 16,972,762 $ - $ 16,972,762 $ - $ - $ - $ - $ - $ - $ - $ 16,972,762 Federal Sources - 805,946 805,946 278,150 - - - - - - 1,084,096 Other State Sources 448,613 1,783,333 2,231,946 234,000 - - - - - - 2,465,946 Other Local Sources 1,100,853 918,831 2,019,684 41,762 70,000 - 475,000 51,100 13,000 - 2,670,546 ------------------------ ------------------------ ------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- Total Revenue 18,522,228 3,508,110 22,030,338 553,912 70,000 - 475,000 51,100 13,000 - 23,193,350 B. EXPENDITURES
Certificated Salaries 6,386,579 1,167,230 7,553,809 - - - - - - - 7,553,809 Classified Salaries 1,860,734 602,053 2,462,787 172,247 - - - 10,000 - - 2,645,034 Employee Benefits 4,017,265 1,615,774 5,633,039 190,433 - - - 410 - - 5,823,882 Supplies 658,826 456,879 1,115,705 400,755 - - - - - - 1,516,460 Services & Other Operating 2,151,196 392,826 2,544,022 13,043 - - 475,000 - - - 3,032,065 Capital Outlay 165,000 57,685 222,685 - - 50,000 - - - - 272,685 Other Outgo 880,634 1,875,000 2,755,634 - - - - - - - 2,755,634 Support Costs (86,017) 86,017 - - - - - - - - -
---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- Total Expenditures 16,034,217 6,253,464 22,287,681 776,478 - 50,000 475,000 10,410 - - 23,599,569 ---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- C. EXCESS REVENUES (EXPENDITURES) 2,488,011 (2,745,354) (257,343) (222,566) 70,000 (50,000) - 40,690 13,000 - (406,219) D. OTHER FINANCING SOURCES/USES
Interfund Transfers In 7,926 - 7,926 222,566 - 50,000 - 60,000 - - 340,492 Interfund Transfers Out (282,566) - (282,566) - - - - (57,926) - - (340,492) Other Sources - - - - - - - - - - -
Other Uses - - - - - - - - - - -
Contributions (2,487,331) 2,487,331 - - - - - - - - -
---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- Total Other Sources (Uses) (2,761,971) 2,487,331 (274,640) 222,566 - 50,000 - 2,074 - - - ---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- E. FUND BALANCE INCREASE (DECREASE) (273,960) (258,023) (531,983) - 70,000 - - 42,764 13,000 - (406,219) F. ADJUSTED BEGINNING BALANCE 4,936,277 2,636,724 7,573,001 59,820 2,364,316 - 289,517 1,778,873 446,784 - 12,512,311 ---------------------------------------------------------------------- ------------------- ----------------- ------------------- ------------------- ---------------- ----------------- ----------------- ------------------- G. ENDING BALANCE $ 4,662,317 $ 2,378,701 $ 7,041,018 $ 59,820 $ 2,434,316 $ 0 $ 289,517 $ 1,821,637 $ 459,784 $ - $ 12,106,092 ======================================== =========== ========== =========== =========== ========= ========== ========= ========== District Reserve of 10.79% includes:

Total General Fund Expenditures, Transfers out and Uses $22,570,247 General Fund Designated for Economic Uncertainty: $ - Recommended Minimum Reserve Calculation at 4%: $902,810 Special Reserve Fund Ending Balance: $ 2,434,316 Budgeted Reserve Level: 10.79% TOTAL: $ 2,434,316
B\district\allfunds\17 26-27 Budget AdoptionAllfunds

MULTI-YEAR BUDGET PROJECTION
FORTUNA UNION HIGH SCHOOL DISTRICT 5/22/2026
ALL FUNDS General General General -------- SPECIAL REVENUE FUNDS -------- ----------- OTHER FUND TYPES ---------- BUDGET ADOPTION MULTI-YEAR PROJECTION Fund/TRANs Fund/TRANs Fund/TRANs Cafeteria Special Building Student Capital Retiree Capital Total FISCAL YEAR 2027-28 Unrestricted Restricted Total Fund Reserves Fund Activity Outlay Fund Facilities All Funds --------------------------------------------------------------------- ------------------- -------------------- ---------------------- ----------------------- ------------------- -------------------- -------------------- ------------------ A. REVENUES
Local Control Funding Formula $ 17,497,244 $ - $ 17,497,244 $ - $ - $ - $ - $ - $ - $ - $ 17,497,244 Federal Sources - 805,946 805,946 278,150 - - - - - - 1,084,096 Other State Sources 448,613 1,588,136 2,036,749 234,000 - - - - - - 2,270,749 Other Local Sources 1,040,762 919,573 1,960,335 41,762 70,000 - 475,000 51,100 13,000 - 2,611,197 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Revenue 18,986,619 3,313,655 22,300,274 553,912 70,000 - 475,000 51,100 13,000 - 23,463,286 B. EXPENDITURES
Certificated Salaries 6,420,859 1,219,569 7,640,428 - - - - - - - 7,640,428 Classified Salaries 1,867,911 624,552 2,492,463 177,386 - - - - - - 2,669,849 Employee Benefits 4,088,956 1,676,888 5,765,844 202,013 - - - - - - 5,967,857 Supplies 653,826 409,798 1,063,624 400,755 - - - - - - 1,464,379 Services & Other Operating 2,211,969 228,584 2,440,553 13,323 - - 475,000 - - - 2,928,876 Capital Outlay 375,000 27,685 402,685 - - - - - - - 402,685 Other Outgo 858,355 1,968,750 2,827,105 - - - - - - - 2,827,105 Support Costs (70,964) 70,964 - - - - - - - - -
--------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Expenditures 16,405,912 6,226,790 22,632,702 793,477 - - 475,000 - - - 23,901,179 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ C. EXCESS REVENUES (EXPENDITURES) 2,580,707 (2,913,135) (332,428) (239,565) 70,000 - - 51,100 13,000 - (437,893) D. OTHER FINANCING SOURCES/USES
Interfund Transfers In - - - 239,565 - - - 60,000 - - 299,565 Interfund Transfers Out (299,565) - (299,565) - - - - - - - (299,565) Other Sources - - - - - - - - - - -
Other Uses - - - - - - - - - - -
Contributions (2,648,157) 2,648,157 - - - - - - - - -
--------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Other Sources (Uses) (2,947,722) 2,648,157 (299,565) 239,565 - - - 60,000 - - - --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ E. FUND BALANCE INCREASE (DECREASE) (367,015) (264,978) (631,993) - 70,000 - - 111,100 13,000 - (437,893) F. ADJUSTED BEGINNING BALANCE 4,662,317 2,378,701 7,041,018 59,820 2,434,316 - 289,517 1,821,637 459,784 - 12,106,092 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ G. ENDING BALANCE $ 4,295,302 $ 2,113,723 $ 6,409,025 $ 59,820 $ 2,504,316 $ 0 $ 289,517 $ 1,932,737 $ 472,784 $ - $ 11,668,199 ======================================= ============ =========== ============ ============= =========== =========== ========= ========== District Reserve of 10.92% includes:

Total General Fund Expenditures, Transfers out and Uses $22,932,267 General Fund Designated for Economic Uncertainty: $ - Recommended Minimum Reserve Calculation at 4%: $917,291 Special Reserve Fund Ending Balance: $ 2,504,316 Budgeted Reserve Level: 10.92% TOTAL: $ 2,504,316
B\district\allfunds\17 26-27 Budget AdoptionMYP

MULTI-YEAR BUDGET PROJECTION
FORTUNA UNION HIGH SCHOOL DISTRICT 5/22/2026
ALL FUNDS General General General -------- SPECIAL REVENUE FUNDS -------- ----------- OTHER FUND TYPES ---------- BUDGET ADOPTION MULTI-YEAR PROJECTION Fund/TRANs Fund/TRANs Fund/TRANs Cafeteria Special Building Student Capital Retiree Capital Total FISCAL YEAR 2028-29 Unrestricted Restricted Total Fund Reserves Fund Activity Outlay Fund Facilities All Funds --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ A. REVENUES
Local Control Funding Formula $ 18,091,918 $ - $ 18,091,918 $ - $ - $ - $ - $ - $ - $ - $ 18,091,918 Federal Sources - 805,946 805,946 278,150 - - - - - - 1,084,096 Other State Sources 448,613 1,589,279 2,037,892 234,000 - - - - - - 2,271,892 Other Local Sources 1,133,393 919,529 2,052,922 41,762 70,000 - 475,000 51,100 13,000 - 2,703,784 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Revenue 19,673,924 3,314,754 22,988,678 553,912 70,000 - 475,000 51,100 13,000 - 24,151,690 B. EXPENDITURES
Certificated Salaries 6,645,014 1,267,392 7,912,406 - - - - - - - 7,912,406 Classified Salaries 1,928,657 647,538 2,576,195 181,341 - - - - - - 2,757,536 Employee Benefits 4,164,110 1,693,159 5,857,269 202,219 - - - - - - 6,059,488 Supplies 658,826 409,798 1,068,624 400,755 - - - - - - 1,469,379 Services & Other Operating 2,291,580 184,323 2,475,903 13,617 - - 475,000 - - - 2,964,520 Capital Outlay 225,000 27,685 252,685 - - - - - - - 252,685 Other Outgo 858,355 2,067,188 2,925,543 - - - - - - - 2,925,543 Support Costs (64,009) 64,009 - - - - - - - - -
--------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Expenditures 16,707,533 6,361,092 23,068,625 797,932 - - 475,000 - - - 24,341,557 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ C. EXCESS REVENUES (EXPENDITURES) 2,966,391 (3,046,338) (79,947) (244,020) 70,000 - - 51,100 13,000 - (189,867) D. OTHER FINANCING SOURCES/USES
Interfund Transfers In - - - 244,020 - - - 60,000 - - 304,020 Interfund Transfers Out (304,020) - (304,020) - - - - - - - (304,020) Other Sources - - - - - - - - - - -
Other Uses - - - - - - - - - - -
Contributions (2,787,591) 2,787,591 - - - - - - - - -
--------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ Total Other Sources (Uses) (3,091,611) 2,787,591 (304,020) 244,020 - - - 60,000 - - - --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ E. FUND BALANCE INCREASE (DECREASE) (125,220) (258,747) (383,967) - 70,000 - - 111,100 13,000 - (189,867) F. ADJUSTED BEGINNING BALANCE 4,295,302 2,113,723 6,409,025 59,820 2,504,316 - 289,517 1,932,737 472,784 - 11,668,199 --------------------------------------------------------------------- ------------------- ----------------- ------------------- -------------------- ---------------- ----------------- ----------------- ------------------ G. ENDING BALANCE $ 4,170,082 $ 1,854,976 $ 6,025,058 $ 59,820 $ 2,574,316 $ 0 $ 289,517 $ 2,043,837 $ 485,784 $ - $ 11,478,332 ======================================= ========== ========== =========== =========== ========= ========= ========= ========== District Reserve of 11.01% includes:

Total General Fund Expenditures, Transfers out and Uses $23,372,645 General Fund Designated for Economic Uncertainty: $ - Recommended Minimum Reserve Calculation at 4%: $934,906 Special Reserve Fund Ending Balance: $ 2,574,316 Budgeted Reserve Level: 11.01% TOTAL: $ 2,574,316
B\district\allfunds\17 26-27 Budget AdoptionMYP

FORTUNA UNION HIGH SCHOOL DISTRICT

CASH FLOW WORKSHEET -- GENERAL FUND (INCLUDES RESERVE)
2026-2027
0 1 2 3 4 5 6 7 8 9 10 11 12
Actuals through the month of: Before FY start July August September October November December January February March April May June Accruals 8,132,179 9,128,576 8,840,808 9,207,524 8,975,440 7,442,115 6,712,031 ######## 8,113,894 7,571,806 6,506,422 8,568,366 1,078,481 1,078,481 1,629,165 1,078,481 - 550,684 3,904,185 543,487 1,094,171 543,487 3,537,518 1,934,623 - Federal Revenues - - - 27,477 16,553 142,542 - - 20,179 - 132,484 90,513 376,200 State Revenues 68,143 68,143 68,143 135,531 - 72,463 27,257 53,132 53,132 120,520 53,132 1,377,571 134,776 Local Revenues 248,886 134,079 173,417 225,227 24,286 13,423 207,560 66,064 81,043 63,940 184,327 579,432 88,000 Sources - - - - - - - - - - - -
Receivables 418,349 133,036 102,528 77,055 - 43,222 29,149 23,545 - 9,872 7,875 1000 94,514 613,259 643,138 653,786 693,639 680,833 634,767 670,004 761,394 673,993 764,994 669,487 - 2000 115,850 200,389 191,084 198,492 222,975 202,208 189,941 221,214 239,046 197,606 223,902 260,079 - 3000 124,091 416,776 427,977 430,732 441,968 439,255 422,306 437,393 492,346 442,814 459,659 1,097,723 - 4000 49,943 173,914 101,872 74,085 55,508 59,382 48,190 120,349 58,764 61,323 180,759 131,615 - 5000 297,972 174,542 128,987 304,721 149,820 164,450 272,123 231,370 184,646 188,849 138,186 308,356 - 6000 4,379 9,295 147 707 2,905 - - - 2,898 148,851 33,726 19,777 - 7000 130,713 113,332 113,332 113,332 7,348 6,290 76,061 128,798 51,519 89,766 52,166 1,872,978 - TF in - - - - - - - - - - - 7,926 -
TF out - - - - - - - - - - - 282,566 -
Uses - - - - - - - - - - - -
Payables - - - - - - - - - - - -
Deferred Expense - - - - - - - - - - - -
TRANs Note Payable - - - - - - - - - - - -
Prepaid Expense -
Cash Balance 9,128,576 8,840,808 9,207,524 8,975,440 7,442,115 6,712,031 9,236,794 8,113,894 7,571,806 6,506,422 8,568,366 7,915,850 Total Projected Receivables (including deferred appropriations if any): 598,976 Final Projected Cash Balance General/Charter Fund, TRANS, Reserve: $7,915,850 Beginning Cash
Local Control Funding Formula
District: Fortuna High
CDS #: 62810
A. Combined Assigned and Unassigned/ Unappropriated Fund Balances:

Form Fund Form Object 2026-27 Budget
01 General Fund:

Assigned 9780 $4,653,047
Reserve for Economic Uncertainties 9789 $0
Unassigned/Unappropriated 9790 $0
17 Special Reserve Fund:

Reserve for Economic Uncertainties 9789 $2,434,316
Unassigned/Unappropriated 9790 $0
Total Assigned/Unassigned Ending Fund Balances $7,087,363 B. District's Standard Reserve:

Form Criteria and Standards Review Criterion 2026-27 Budget District Standard Reserve Level 10B-4 4%
District Minimum Reserve for Economic Uncertainties 10B-7 $902,810 C. Assigned and Unassigned Ending Fund Balances in Excess of Minimum Reserve Standard Fund Object 2026-27 Budget
01 Assigned 9780 $4,653,047
01/17 Reserve for Economic Uncertainties 9789-90 $2,434,316 ` Total Assigned/Unassigned Ending Fund Balances $7,087,363 D. $6,184,553
Reasons for Fund Balances in Excess of Minimum Reserve for Economic Uncertainties E. Assigned Ending Fund Balances
Fund 01 Description Amount
0001 Supplemental/Conccentration $612,865
0005 MEDI-CAL UNRESTR RIEMB(MAA) $230,642
00015 Donations $61,581
0038 Auto Shop $1,794
0210 Pupil Transportation $400,000
0228 Technology $466,999
0230 Deferred Maintenance $2,557,761
1100 State Lottery Revenue $321,405
F. Amount
Fund 01
and 17
Total available reserve balance over the Reserve
Standard $1,531,506
G. Total Substantiated Balance (Sum of E & F) Amount
Total assigned and designated for economic
uncertainties above the Reserve standard $6,184,553 Balance should equal D above Balance Required to Substantiate Need (C minus B)
Description of Need
Reasons for Assigned and Unassigned Ending Fund Balances in Excess of Minimum Recommended Reserves Balances in Excess of Minimum Reserve Requirements
2026-27 Budget Attachment
Adopted Budget
These funds are generated by unduplicated pupils are are reserved for actions to support that population.

These funds are generated by MAA time reporting. This balance will be used for costs related to the student population that receive these services
These funds are received by individuals and organizations for speific purposes. The balance is used as requested by each donor
These funds are generated by the Auto shop repair program and are restricted for use to that program's activity
These funds are set aside to build a savings for future home-to-school transportation investments Designated for Economic Uncertainties
These funds are set aside to build a savings for future technology investments These funds are set aside to build a savings for future deferred maintenance projects The FUHSD board of trustees has set a reserve level target of 10% to protect the district from econ Description of Need
These funds are department budgets as well as curriculum adoption funds Education Code Section 42127(a)(2)(B) requires a statement of the reasons that substantiates the need for assigned and unassigned ending fund balances in excess of the minimum reserve standard for economic uncertainties for each fiscal year identified in the budget.

W:\District\Budget\2026-27\Budget Adoption\Statement of Excess Minimum Reserves\17 FUHS Statement of Reasons for Excess Reserves California Dept of Education
SACS Financial Reporting Software - SACS V13
File: CA_District_JPA, Version 4 Page 1 Printed: 8/26/2025 3:19 PM Unaudited Actuals
Fortuna Union High FINANCIAL REPORTS 12 62810 0000000
Humboldt County 2024-25 Unaudited Actuals Form CA
Summary of Unaudited Actual Data Submission F8A3T2UR4X(2024-25) Following is a summary of the critical data elements contained in y our unaudited actual data. Since these data may hav e f iscal implications f or y our agency , please v erif y their accuracy bef ore f iling y our unaudited actual f inancial reports.

Form Description Value
CEA Percent of Current Cost of Education Expended f or Classroom Compensation 50.14% Must equal or exceed 60% f or elementary , 55% f or unif ied, and 50% f or high school districts or f uture apportionments may be af f ected. (EC 41372) CEA Def iciency Amount $0.00
Applicable to districts not exempt f rom the requirement and not meeting the minimum classroom compensation percentage - see Form CEA f or f urther details.

ESMOE Ev ery Student Succeeds Act (ESSA) Maintenance of Ef f ort (MOE) Determination MOE Met If MOE Not Met, the 2026-27 apportionment may be reduced by the lesser of the f ollowing two percentages:

MOE Def iciency Percentage - Based on Total Expenditures 0.00% MOE Def iciency Percentage - Based on Expenditures Per ADA 0.00% GANN Adjustments to Appropriations Limit Per Gov ernment Code Section 7902.1 $0.00 Adjusted Appropriations Limit $11,449,544.37
Appropriations Subject to Limit $11,449,544.37
These amounts represent the board approv ed Appropriations Limit and Appropriations Subject to Limit pursuant to Gov ernment Code Section 7906 and EC 42132.

ICR Preliminary Proposed Indirect Cost Rate 5.90%
Fixed-with-carry -f orward indirect cost rate f or use in 2026-27 subject to CDE approv al.

California Dept of Education
SACS Financial Reporting Software - SACS V13
File: CA_District_JPA, Version 4 Page 2 Printed: 8/26/2025 3:19 PM Unaudited Actuals
Fortuna Union High FINANCIAL REPORTS 12 62810 0000000
Humboldt County 2024-25 Unaudited Actuals Form CA
School District Certification F8A3T2UR4X(2024-25)
UNAUDITED ACTUAL FINANCIAL REPORT:

To the County Superintendent of Schools:
2024-25 UNAUDITED ACTUAL FINANCIAL REPORT. This report was prepared in accordance with Education Code Section 41010 and is hereby approv ed and f iled by the gov erning board of the school district pursuant to Education Code Section 42100.

Signed: Date of Meeting:

Clerk / Secretary of the Gov erning Board
(Original signature required)
Printed Name: Title:

To the Superintendent of Public Instruction:
2024-25 UNAUDITED ACTUAL FINANCIAL REPORT. This report has been v erif ied f or accuracy by the County Superintendent of Schools pursuant to Education Code Section 42100.

Signed: Date:

County Superintendent/Designee
(Original signature required)
Printed Name: Title:

For additional inf ormation on the unaudited actual reports, please contact:

For County Of f ice of Education: For School District:

Corey Weber Clint Duey
Name Name
Assistant Superintendent of Business Serv ices Superintendent Title Title
(707)445-7066 (707) 725-4461 ext 3012
Telephone Telephone
[email protected] cduey@f uhsdistrict.net
E-mail Address E-mail Address
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: TC, Version 3 Page 1 Printed: 8/25/2025 2:44 PM
Unaudited Actuals
Fortuna Union High TABLE OF CONTENTS 12 62810 0000000
Humboldt County Form TC
F8A3T2UR4X(2024-25)
G = General Ledger Data; S = Supplemental Data
Data Supplied For:

Form Description 2024-25 Unaudited Actuals 2025-26 Budget 01 General Fund/County School Serv ice Fund GS GS
08 Student Activ ity Special Rev enue Fund G G
09 Charter Schools Special Rev enue Fund
10 Special Education Pass-Through Fund
11 Adult Education Fund
12 Child Dev elopment Fund
13 Caf eteria Special Rev enue Fund G G
14 Def erred Maintenance Fund
15 Pupil Transportation Equipment Fund
17 Special Reserv e Fund f or Other Than Capital Outlay Projects G G 18 School Bus Emissions Reduction Fund
19 Foundation Special Rev enue Fund
20 Special Reserv e Fund f or Postemploy ment Benef its G G 21 Building Fund G G
25 Capital Facilities Fund
30 State School Building Lease-Purchase Fund
35 County School Facilities Fund
40 Special Reserv e Fund f or Capital Outlay Projects G G 49 Capital Project Fund f or Blended Component Units
51 Bond Interest and Redemption Fund G G
52 Debt Serv ice Fund f or Blended Component Units
53 Tax Ov erride Fund
56 Debt Serv ice Fund
57 Foundation Permanent Fund
61 Caf eteria Enterprise Fund
62 Charter Schools Enterprise Fund
63 Other Enterprise Fund
66 Warehouse Rev olv ing Fund
67 Self -Insurance Fund
71 Retiree Benef it Fund
73 Foundation Priv ate-Purpose Trust Fund
76 Warrant/Pass-Through Fund
95 Student Body Fund
A Av erage Daily Attendance S S
ASSET Schedule of Capital Assets S
CA Unaudited Actuals Certif ication S
CAT Schedule f or Categoricals
CEA Current Expense Formula/Minimum Classroom Comp. - Actuals GS DEBT Schedule of Long-Term Liabilities S
ESMOE Ev ery Student Succeeds Act Maintenance of Ef f ort GS GANN Appropriations Limit Calculations GS GS
ICR Indirect Cost Rate Worksheet GS
L Lottery Report GS
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: TC, Version 3 Page 2 Printed: 8/25/2025 2:44 PM
Unaudited Actuals
Fortuna Union High TABLE OF CONTENTS 12 62810 0000000
Humboldt County Form TC
F8A3T2UR4X(2024-25)
PCRAF Program Cost Report Schedule of Allocation Factors GS PCR Program Cost Report GS
SEA Special Education Rev enue Allocations
SEAS Special Education Rev enue Allocations Setup (SELPA Selection) SIAA Summary of Interf und Activ ities - Actuals G

California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-F, Version 5 Page 1 Printed: 8/25/2025 1:40 PM Unaudited Actuals
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 08
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 522,657.63 0.00 -100.0% 5) TOTAL, REVENUES 522,657.63 0.00 -100.0%
B. EXPENDITURES
1) Certif icated Salaries 1000-1999 0.00 0.00 0.0%
2) Classif ied Salaries 2000-2999 0.00 0.00 0.0%
3) Employ ee Benef its 3000-3999 0.00 0.00 0.0%
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Serv ices and Other Operating Expenditures 5000-5999 466,739.83 0.00 -100.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transf ers of Indirect Costs) 7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transf ers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 466,739.83 0.00 -100.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 55,917.80 0.00 -100.0% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 0.00 0.00 0.0%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 55,917.80 0.00 -100.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 223,363.30 289,517.10 29.6% b) Audit Adjustments 9793 10,236.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 233,599.30 289,517.10 23.9% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 233,599.30 289,517.10 23.9% 2) Ending Balance, June 30 (E + F1e) 289,517.10 289,517.10 0.0% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 289,517.10 289,517.10 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-F, Version 5 Page 2 Printed: 8/25/2025 1:40 PM Unaudited Actuals
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 08
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
a) in County Treasury 9110 0.00
1) Fair Value Adjustment to Cash in County Treasury 9111 0.00 b) in Banks 9120 289,517.10
c) in Rev olv ing Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
2) Inv estments 9150 0.00
3) Accounts Receiv able 9200 0.00
4) Due f rom Grantor Gov ernment 9290 0.00
5) Due f rom Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receiv able 9380 0.00
10) TOTAL, ASSETS 289,517.10
H. DEFERRED OUTFLOWS OF RESOURCES
1) Def erred Outf lows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Pay able 9500 0.00
2) Due to Grantor Gov ernments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Rev enues 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Def erred Inf lows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30
(must agree with line F2) (G10 + H2) - (I6 + J2) 289,517.10

REVENUES
Sale of Equipment and Supplies 8631 0.00 0.00 0.0%
All Other Sales 8639 0.00 0.00 0.0%
Interest 8660 0.00 0.00 0.0%
Net Increase (Decrease) in the Fair Value of Inv estments 8662 0.00 0.00 0.0% All Other Fees and Contracts 8689 0.00 0.00 0.0%
All Other Local Rev enue 8699 522,657.63 0.00 -100.0%
TOTAL, REVENUES 522,657.63 0.00 -100.0%

CERTIFICATED SALARIES
Certif icated Teachers' Salaries 1100 0.00 0.00 0.0%
Certif icated Pupil Support Salaries 1200 0.00 0.00 0.0% Certif icated Superv isors' and Administrators' Salaries 1300 0.00 0.00 0.0% Other Certif icated Salaries 1900 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES
Classif ied Instructional Salaries 2100 0.00 0.00 0.0%
Classif ied Support Salaries 2200 0.00 0.00 0.0%
Classif ied Superv isors' and Administrators' Salaries 2300 0.00 0.00 0.0% Clerical, Technical and Of f ice Salaries 2400 0.00 0.00 0.0% Other Classif ied Salaries 2900 0.00 0.00 0.0%
TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-F, Version 5 Page 3 Printed: 8/25/2025 1:40 PM Unaudited Actuals
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 08
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
PERS 3201-3202 0.00 0.00 0.0%
OASDI/Medicare/Alternativ e 3301-3302 0.00 0.00 0.0%
Health and Welf are Benef its 3401-3402 0.00 0.00 0.0%
Unemploy ment Insurance 3501-3502 0.00 0.00 0.0%
Workers' Compensation 3601-3602 0.00 0.00 0.0%
OPEB, Allocated 3701-3702 0.00 0.00 0.0%
OPEB, Activ e Employ ees 3751-3752 0.00 0.00 0.0%
Other Employ ee Benef its 3901-3902 0.00 0.00 0.0%
TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES
Materials and Supplies 4300 0.00 0.00 0.0%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements f or Serv ices 5100 0.00 0.00 0.0%
Dues and Memberships 5300 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Rentals, Leases, Repairs, and Noncapitalized Improv ements 5600 0.00 0.00 0.0% Transf ers of Direct Costs - Interf und 5750 0.00 0.00 0.0% Prof essional/Consulting Serv ices and
Operating Expenditures 5800 466,739.83 0.00 -100.0%
Communications 5900 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 466,739.83 0.00 -100.0%

CAPITAL OUTLAY
Equipment 6400 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.0%
Lease Assets 6600 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transf ers of Indirect Costs - Interf und 7350 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.0% TOTAL, EXPENDITURES 466,739.83 0.00 -100.0%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
Other Authorized Interf und Transf ers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
Other Authorized Interf und Transf ers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Proceeds f rom Disposal of Capital Assets 8953 0.00 0.00 0.0% Transf ers f rom Funds of
Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0%
Proceeds f rom Leases 8972 0.00 0.00 0.0%
Proceeds f rom SBITAs 8974 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transf ers of Funds f rom
Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions f rom Unrestricted Rev enues 8980 0.00 0.00 0.0% Contributions f rom Restricted Rev enues 8990 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-F, Version 5 Page 4 Printed: 8/25/2025 1:40 PM Unaudited Actuals
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 08
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES
(a- b + c - d + e) 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-F, Version 5 Page 5 Printed: 8/25/2025 1:40 PM Unaudited Actuals
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Function Form 08
F8A3T2UR4X(2024-25)
Description Function Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 522,657.63 0.00 -100.0% 5) TOTAL, REVENUES 522,657.63 0.00 -100.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Serv ices 2000-2999 0.00 0.00 0.0% 3) Pupil Serv ices 3000-3999 0.00 0.00 0.0%
4) Ancillary Serv ices 4000-4999 466,739.83 0.00 -100.0% 5) Community Serv ices 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Serv ices 8000-8999 0.00 0.00 0.0%
9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 466,739.83 0.00 -100.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES
BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 55,917.80 0.00 -100.0% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 0.00 0.00 0.0%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 55,917.80 0.00 -100.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 223,363.30 289,517.10 29.6% b) Audit Adjustments 9793 10,236.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 233,599.30 289,517.10 23.9% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 233,599.30 289,517.10 23.9% 2) Ending Balance, June 30 (E + F1e) 289,517.10 289,517.10 0.0% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 289,517.10 289,517.10 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-F, Version 5 Page 6 Printed: 8/25/2025 1:40 PM Unaudited Actuals
Fortuna Union High Student Activity Special Revenue Fund 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 08 F8A3T2UR4X(2024-25)
Resource Description
2024-25
Unaudited
Actuals
2025-26
Budget
8210 Student Activ ity Funds 289,517.10 289,517.10
Total, Restricted Balance 289,517.10 289,517.10
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 1 Printed: 8/25/2025 1:41 PM Unaudited Actuals
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 13
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 255,078.95 251,990.00 -1.2% 3) Other State Rev enue 8300-8599 204,032.54 212,287.00 4.0% 4) Other Local Rev enue 8600-8799 43,160.90 33,490.00 -22.4% 5) TOTAL, REVENUES 502,272.39 497,767.00 -0.9%
B. EXPENDITURES
1) Certif icated Salaries 1000-1999 0.00 0.00 0.0%
2) Classif ied Salaries 2000-2999 157,102.93 166,943.00 6.3% 3) Employ ee Benef its 3000-3999 149,890.49 169,900.00 13.3% 4) Books and Supplies 4000-4999 338,434.94 375,395.00 10.9% 5) Serv ices and Other Operating Expenditures 5000-5999 9,560.99 3,899.00 -59.2% 6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transf ers of Indirect Costs) 7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transf ers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 654,989.35 716,137.00 9.3%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (152,716.96) (218,370.00) 43.0% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 111,798.93 218,370.00 95.3%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 111,798.93 218,370.00 95.3% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (40,918.03) 0.00 -100.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 100,720.50 59,820.47 -40.6% b) Audit Adjustments 9793 18.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 100,738.50 59,820.47 -40.6% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 100,738.50 59,820.47 -40.6% 2) Ending Balance, June 30 (E + F1e) 59,820.47 59,820.47 0.0% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 230.00 0.00 -100.0%
Stores 9712 7,975.89 0.00 -100.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 51,614.58 59,820.47 15.9%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
a) in County Treasury 9110 11,245.51
1) Fair Value Adjustment to Cash in County Treasury 9111 10.00 b) in Banks 9120 0.00
c) in Rev olv ing Cash Account 9130 230.00
d) with Fiscal Agent/Trustee 9135 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 2 Printed: 8/25/2025 1:41 PM Unaudited Actuals
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 13
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
e) Collections Awaiting Deposit 9140 0.00
2) Inv estments 9150 0.00
3) Accounts Receiv able 9200 52,990.58
4) Due f rom Grantor Gov ernment 9290 0.00
5) Due f rom Other Funds 9310 0.00
6) Stores 9320 7,975.89
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receiv able 9380 0.00
10) TOTAL, ASSETS 72,451.98
H. DEFERRED OUTFLOWS OF RESOURCES
1) Def erred Outf lows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Pay able 9500 12,631.51
2) Due to Grantor Gov ernments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Rev enue 9650 0.00
6) TOTAL, LIABILITIES 12,631.51
J. DEFERRED INFLOWS OF RESOURCES
1) Def erred Inf lows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
(must agree with line F2) (G10 + H2) - (I6 + J2) 59,820.47

FEDERAL REVENUE
Child Nutrition Programs 8220 255,078.95 251,990.00 -1.2% Donated Food Commodities 8221 0.00 0.00 0.0%
All Other Federal Rev enue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 255,078.95 251,990.00 -1.2%

OTHER STATE REVENUE
Child Nutrition Programs 8520 204,032.54 212,287.00 4.0% All Other State Rev enue 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 204,032.54 212,287.00 4.0%

OTHER LOCAL REVENUE
Other Local Rev enue
Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Food Serv ice Sales 8634 0.00 788.00 New
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 1,394.49 981.00 -29.7%
Net Increase (Decrease) in the Fair Value of Inv estments 8662 1,890.00 0.00 -100.0% Fees and Contracts
Interagency Serv ices 8677 39,876.41 31,670.00 -20.6%
Other Local Rev enue
All Other Local Rev enue 8699 0.00 51.00 New
TOTAL, OTHER LOCAL REVENUE 43,160.90 33,490.00 -22.4%
TOTAL, REVENUES 502,272.39 497,767.00 -0.9%

CERTIFICATED SALARIES
Certif icated Superv isors' and Administrators' Salaries 1300 0.00 0.00 0.0% Other Certif icated Salaries 1900 0.00 0.00 0.0%
TOTAL, CERTIFICATED SALARIES 0.00 0.00 0.0%

CLASSIFIED SALARIES
Classif ied Support Salaries 2200 157,102.93 166,943.00 6.3% Classif ied Superv isors' and Administrators' Salaries 2300 0.00 0.00 0.0% Clerical, Technical and Of f ice Salaries 2400 0.00 0.00 0.0% Other Classif ied Salaries 2900 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 3 Printed: 8/25/2025 1:41 PM Unaudited Actuals
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 13
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
TOTAL, CLASSIFIED SALARIES 157,102.93 166,943.00 6.3%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.0%
PERS 3201-3202 35,816.45 42,881.00 19.7%
OASDI/Medicare/Alternativ e 3301-3302 11,244.12 12,772.00 13.6% Health and Welf are Benef its 3401-3402 99,031.10 110,039.00 11.1% Unemploy ment Insurance 3501-3502 78.58 84.00 6.9%
Workers' Compensation 3601-3602 3,720.24 4,124.00 10.9% OPEB, Allocated 3701-3702 0.00 0.00 0.0%
OPEB, Activ e Employ ees 3751-3752 0.00 0.00 0.0%
Other Employ ee Benef its 3901-3902 0.00 0.00 0.0%
TOTAL, EMPLOYEE BENEFITS 149,890.49 169,900.00 13.3%

BOOKS AND SUPPLIES
Books and Other Ref erence Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 52,457.05 75,395.00 43.7%
Noncapitalized Equipment 4400 7,561.16 0.00 -100.0%
Food 4700 278,416.73 300,000.00 7.8%
TOTAL, BOOKS AND SUPPLIES 338,434.94 375,395.00 10.9%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements f or Serv ices 5100 0.00 0.00 0.0%
Trav el and Conf erences 5200 1,783.98 398.00 -77.7%
Dues and Memberships 5300 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Serv ices 5500 5,354.71 5,334.00 -0.4% Rentals, Leases, Repairs, and Noncapitalized Improv ements 5600 2,206.80 2,207.00 0.0% Transf ers of Direct Costs 5710 0.00 0.00 0.0%
Transf ers of Direct Costs - Interf und 5750 (5,305.67) (10,511.00) 98.1% Prof essional/Consulting Serv ices and Operating Expenditures 5800 5,521.17 6,471.00 17.2% Communications 5900 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 9,560.99 3,899.00 -59.2%

CAPITAL OUTLAY
Buildings and Improv ements of Buildings 6200 0.00 0.00 0.0% Equipment 6400 0.00 0.00 0.0%
Equipment Replacement 6500 0.00 0.00 0.0%
Lease Assets 6600 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 0.00 0.00 0.0%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Serv ice
Debt Serv ice - Interest 7438 0.00 0.00 0.0%
Other Debt Serv ice - Principal 7439 0.00 0.00 0.0%
TOTAL, OTHER OUTGO (excluding Transf ers of Indirect Costs) 0.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS
Transf ers of Indirect Costs - Interf und 7350 0.00 0.00 0.0% TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 0.00 0.00 0.0% TOTAL, EXPENDITURES 654,989.35 716,137.00 9.3%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund 8916 111,798.93 218,370.00 95.3%
Other Authorized Interf und Transf ers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 111,798.93 218,370.00 95.3%

INTERFUND TRANSFERS OUT
Other Authorized Interf und Transf ers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Other Sources
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 4 Printed: 8/25/2025 1:41 PM Unaudited Actuals
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 13
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
Transf ers f rom Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds
Proceeds f rom Leases 8972 0.00 0.00 0.0%
Proceeds f rom SBITAs 8974 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transf ers of Funds f rom Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions f rom Unrestricted Rev enues 8980 0.00 0.00 0.0% Contributions f rom Restricted Rev enues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 111,798.93 218,370.00 95.3% California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 5 Printed: 8/25/2025 1:41 PM Unaudited Actuals
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Expenditures by Function Form 13
F8A3T2UR4X(2024-25)
Description Function Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 255,078.95 251,990.00 -1.2% 3) Other State Rev enue 8300-8599 204,032.54 212,287.00 4.0% 4) Other Local Rev enue 8600-8799 43,160.90 33,490.00 -22.4% 5) TOTAL, REVENUES 502,272.39 497,767.00 -0.9%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Serv ices 2000-2999 0.00 0.00 0.0% 3) Pupil Serv ices 3000-3999 645,163.47 706,332.00 9.5% 4) Ancillary Serv ices 4000-4999 0.00 0.00 0.0%
5) Community Serv ices 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Serv ices 8000-8999 9,825.88 9,805.00 -0.2%
9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 654,989.35 716,137.00 9.3%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) (152,716.96) (218,370.00) 43.0% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 111,798.93 218,370.00 95.3%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 111,798.93 218,370.00 95.3% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (40,918.03) 0.00 -100.0% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 100,720.50 59,820.47 -40.6% b) Audit Adjustments 9793 18.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 100,738.50 59,820.47 -40.6% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 100,738.50 59,820.47 -40.6% 2) Ending Balance, June 30 (E + F1e) 59,820.47 59,820.47 0.0% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 230.00 0.00 -100.0%
Stores 9712 7,975.89 0.00 -100.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 51,614.58 59,820.47 15.9%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 6 Printed: 8/25/2025 1:41 PM Unaudited Actuals
Fortuna Union High Cafeteria Special Revenue Fund 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 13 F8A3T2UR4X(2024-25)
Resource Description
2024-25
Unaudited
Actuals
2025-26
Budget
5310 Child Nutrition: School Programs (e.g., School Lunch, School Breakf ast, Milk, Pregnant & Lactating Students) 51,614.58 59,820.47 Total, Restricted Balance 51,614.58 59,820.47

California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 1 Printed: 8/27/2025 9:56 AM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Postemployment Benefits 12 62810 0000000 Humboldt County Expenditures by Object Form 20
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 22,337.74 12,475.00 -44.2% 5) TOTAL, REVENUES 22,337.74 12,475.00 -44.2%
B. EXPENDITURES
1) Certif icated Salaries 1000-1999 0.00 0.00 0.0%
2) Classif ied Salaries 2000-2999 0.00 0.00 0.0%
3) Employ ee Benef its 3000-3999 0.00 0.00 0.0%
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Serv ices and Other Operating Expenditures 5000-5999 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transf ers of Indirect Costs) 7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transf ers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 22,337.74 12,475.00 -44.2% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 0.00 0.00 0.0%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 22,337.74 12,475.00 -44.2% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 411,338.72 433,784.46 5.5% b) Audit Adjustments 9793 108.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 411,446.72 433,784.46 5.4% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 411,446.72 433,784.46 5.4% 2) Ending Balance, June 30 (E + F1e) 433,784.46 446,259.46 2.9% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 433,784.46 446,259.46 2.9%
Retiree Benef it 0000 9780 433,784.46
Retiree Benef it 0000 9780 446,259.46
e) Unassigned/Unappropriated Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
a) in County Treasury 9110 429,940.62
1) Fair Value Adjustment to Cash in County Treasury 9111 370.00 b) in Banks 9120 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 2 Printed: 8/27/2025 9:56 AM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Postemployment Benefits 12 62810 0000000 Humboldt County Expenditures by Object Form 20
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
c) in Rev olv ing Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
2) Inv estments 9150 0.00
3) Accounts Receiv able 9200 3,473.84
4) Due f rom Grantor Gov ernment 9290 0.00
5) Due f rom Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receiv able 9380 0.00
10) TOTAL, ASSETS 433,784.46
H. DEFERRED OUTFLOWS OF RESOURCES
1) Def erred Outf lows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Pay able 9500 0.00
2) Due to Grantor Gov ernments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640
5) Unearned Rev enue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Def erred Inf lows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
(must agree with line F2) (G10 + H2) - (I6 + J2) 433,784.46

OTHER LOCAL REVENUE
Other Local Rev enue
Interest 8660 13,197.74 12,475.00 -5.5%
Net Increase (Decrease) in the Fair Value of Inv estments 8662 9,140.00 0.00 -100.0% TOTAL, OTHER LOCAL REVENUE 22,337.74 12,475.00 -44.2%
TOTAL, REVENUES 22,337.74 12,475.00 -44.2%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912 0.00 0.00 0.0%
Other Authorized Interf und Transf ers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612 0.00 0.00 0.0%
To: State School Building Fund/County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interf und Transf ers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Other Sources
Transf ers f rom Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% (c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transf ers of Funds f rom Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% (d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions f rom Restricted Rev enues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 3 Printed: 8/27/2025 9:56 AM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Postemployment Benefits 12 62810 0000000 Humboldt County Expenditures by Function Form 20
F8A3T2UR4X(2024-25)
Description Function Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 22,337.74 12,475.00 -44.2% 5) TOTAL, REVENUES 22,337.74 12,475.00 -44.2%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Serv ices 2000-2999 0.00 0.00 0.0% 3) Pupil Serv ices 3000-3999 0.00 0.00 0.0%
4) Ancillary Serv ices 4000-4999 0.00 0.00 0.0%
5) Community Serv ices 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Serv ices 8000-8999 0.00 0.00 0.0%
9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 0.00 0.00 0.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B10) 22,337.74 12,475.00 -44.2% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 0.00 0.00 0.0%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 22,337.74 12,475.00 -44.2% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 411,338.72 433,784.46 5.5% b) Audit Adjustments 9793 108.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 411,446.72 433,784.46 5.4% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 411,446.72 433,784.46 5.4% 2) Ending Balance, June 30 (E + F1e) 433,784.46 446,259.46 2.9% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 433,784.46 446,259.46 2.9% Retiree Benef it 0000 9780 433,784.46
Retiree Benef it 0000 9780 446,259.46
e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-B, Version 9 Page 4 Printed: 8/27/2025 9:56 AM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Postemployment Benefits 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 20 F8A3T2UR4X(2024-25)
Resource Description
2024-25
Unaudited
Actuals
2025-26
Budget
Total, Restricted Balance 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 1 Printed: 8/25/2025 1:42 PM Unaudited Actuals
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Object Form 21
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 140,308.55 40,000.00 -71.5% 5) TOTAL, REVENUES 140,308.55 40,000.00 -71.5%
B. EXPENDITURES
1) Certif icated Salaries 1000-1999 0.00 0.00 0.0%
2) Classif ied Salaries 2000-2999 0.00 0.00 0.0%
3) Employ ee Benef its 3000-3999 0.00 0.00 0.0%
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Serv ices and Other Operating Expenditures 5000-5999 75,991.83 0.00 -100.0% 6) Capital Outlay 6000-6999 940,654.00 41,000.00 -95.6% 7) Other Outgo (excluding Transf ers of Indirect Costs) 7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transf ers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 1,016,645.83 41,000.00 -96.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (876,337.28) (1,000.00) -99.9% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 0.00 0.00 0.0%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (876,337.28) (1,000.00) -99.9% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 2,605,931.79 1,732,267.51 -33.5% b) Audit Adjustments 9793 2,673.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 2,608,604.79 1,732,267.51 -33.6% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 2,608,604.79 1,732,267.51 -33.6% 2) Ending Balance, June 30 (E + F1e) 1,732,267.51 1,731,267.51 -0.1% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 1,732,267.51 1,731,267.51 -0.1%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
a) in County Treasury 9110 2,441,238.27
1) Fair Value Adjustment to Cash in County Treasury 9111 2,103.00 b) in Banks 9120 0.00
c) in Rev olv ing Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 2 Printed: 8/25/2025 1:42 PM Unaudited Actuals
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Object Form 21
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
2) Inv estments 9150 0.00
3) Accounts Receiv able 9200 21,089.99
4) Due f rom Grantor Gov ernment 9290 0.00
5) Due f rom Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receiv able 9380 0.00
10) TOTAL, ASSETS 2,464,431.26
H. DEFERRED OUTFLOWS OF RESOURCES
1) Def erred Outf lows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Pay able 9500 732,163.75
2) Due to Grantor Gov ernments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Rev enue 9650 0.00
6) TOTAL, LIABILITIES 732,163.75
J. DEFERRED INFLOWS OF RESOURCES
1) Def erred Inf lows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 + H2) - (I6 + J2) 1,732,267.51

FEDERAL REVENUE
FEMA 8281 0.00 0.00 0.0%
All Other Federal Rev enue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE
Tax Relief Subv entions
Restricted Lev ies - Other
Homeowners' Exemptions 8575 0.00 0.00 0.0%
Other Subv entions/In-Lieu Taxes 8576 0.00 0.00 0.0%
All Other State Rev enue 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE
Other Local Rev enue
County and District Taxes
Other Restricted Lev ies
Secured Roll 8615 0.00 0.00 0.0%
Unsecured Roll 8616 0.00 0.00 0.0%
Prior Years' Taxes 8617 0.00 0.00 0.0%
Supplemental Taxes 8618 0.00 0.00 0.0%
Non-Ad Valorem Taxes
Parcel Taxes 8621 0.00 0.00 0.0%
Other 8622 0.00 0.00 0.0%
Community Redev elopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0% Penalties and Interest f rom Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0% Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 82,827.55 40,000.00 -51.7%
Net Increase (Decrease) in the Fair Value of Inv estments 8662 57,481.00 0.00 -100.0% Other Local Rev enue
All Other Local Rev enue 8699 0.00 0.00 0.0%
All Other Transf ers In f rom All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 140,308.55 40,000.00 -71.5%
TOTAL, REVENUES 140,308.55 40,000.00 -71.5%

CLASSIFIED SALARIES
Classif ied Support Salaries 2200 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 3 Printed: 8/25/2025 1:42 PM Unaudited Actuals
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Object Form 21
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
Classif ied Superv isors' and Administrators' Salaries 2300 0.00 0.00 0.0% Clerical, Technical and Of f ice Salaries 2400 0.00 0.00 0.0% Other Classif ied Salaries 2900 0.00 0.00 0.0%
TOTAL, CLASSIFIED SALARIES 0.00 0.00 0.0%

EMPLOYEE BENEFITS
STRS 3101-3102 0.00 0.00 0.0%
PERS 3201-3202 0.00 0.00 0.0%
OASDI/Medicare/Alternativ e 3301-3302 0.00 0.00 0.0%
Health and Welf are Benef its 3401-3402 0.00 0.00 0.0%
Unemploy ment Insurance 3501-3502 0.00 0.00 0.0%
Workers' Compensation 3601-3602 0.00 0.00 0.0%
OPEB, Allocated 3701-3702 0.00 0.00 0.0%
OPEB, Activ e Employ ees 3751-3752 0.00 0.00 0.0%
Other Employ ee Benef its 3901-3902 0.00 0.00 0.0%
TOTAL, EMPLOYEE BENEFITS 0.00 0.00 0.0%

BOOKS AND SUPPLIES
Books and Other Ref erence Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.0%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements f or Serv ices 5100 0.00 0.00 0.0%
Trav el and Conf erences 5200 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Serv ices 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improv ements 5600 0.00 0.00 0.0% Transf ers of Direct Costs 5710 0.00 0.00 0.0%
Transf ers of Direct Costs - Interf und 5750 0.00 0.00 0.0% Prof essional/Consulting Serv ices and Operating Expenditures 5800 75,991.83 0.00 -100.0% Communications 5900 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 75,991.83 0.00 -100.0%

CAPITAL OUTLAY
Land 6100 0.00 0.00 0.0%
Land Improv ements 6170 0.00 0.00 0.0%
Buildings and Improv ements of Buildings 6200 940,654.00 0.00 -100.0% Books and Media f or New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.0% Equipment 6400 0.00 41,000.00 New
Equipment Replacement 6500 0.00 0.00 0.0%
Lease Assets 6600 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 940,654.00 41,000.00 -95.6%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transf ers Out
All Other Transf ers Out to All Others 7299 0.00 0.00 0.0% Debt Serv ice
Repay ment of State School Building Fund Aid - Proceeds f rom Bonds 7435 0.00 0.00 0.0% Debt Serv ice - Interest 7438 0.00 0.00 0.0%
Other Debt Serv ice - Principal 7439 0.00 0.00 0.0%
TOTAL, OTHER OUTGO (excluding Transf ers of Indirect Costs) 0.00 0.00 0.0% TOTAL, EXPENDITURES 1,016,645.83 41,000.00 -96.0%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
Other Authorized Interf und Transf ers In 8919 0.00 0.00 0.0% (a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
To: State School Building Fund/County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interf und Transf ers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 4 Printed: 8/25/2025 1:42 PM Unaudited Actuals
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Object Form 21
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
Proceeds
Proceeds f rom Sale of Bonds 8951 0.00 0.00 0.0%
Proceeds f rom Disposal of Capital Assets 8953 0.00 0.00 0.0% Other Sources
County School Bldg Aid 8961 0.00 0.00 0.0%
Transf ers f rom Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds
Proceeds f rom Certif icates of Participation 8971 0.00 0.00 0.0% Proceeds f rom Leases 8972 0.00 0.00 0.0%
Proceeds f rom Lease Rev enue Bonds 8973 0.00 0.00 0.0% Proceeds f rom SBITAs 8974 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transf ers of Funds f rom Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions f rom Unrestricted Rev enues 8980 0.00 0.00 0.0% Contributions f rom Restricted Rev enues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 5 Printed: 8/25/2025 1:42 PM Unaudited Actuals
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Expenditures by Function Form 21
F8A3T2UR4X(2024-25)
Description Function Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 140,308.55 40,000.00 -71.5% 5) TOTAL, REVENUES 140,308.55 40,000.00 -71.5%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Serv ices 2000-2999 0.00 0.00 0.0% 3) Pupil Serv ices 3000-3999 0.00 0.00 0.0%
4) Ancillary Serv ices 4000-4999 0.00 0.00 0.0%
5) Community Serv ices 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Serv ices 8000-8999 1,016,645.83 41,000.00 -96.0% 9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 1,016,645.83 41,000.00 -96.0%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10) (876,337.28) (1,000.00) -99.9% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 0.00 0.00 0.0%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (876,337.28) (1,000.00) -99.9% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 2,605,931.79 1,732,267.51 -33.5% b) Audit Adjustments 9793 2,673.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 2,608,604.79 1,732,267.51 -33.6% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 2,608,604.79 1,732,267.51 -33.6% 2) Ending Balance, June 30 (E + F1e) 1,732,267.51 1,731,267.51 -0.1% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 1,732,267.51 1,731,267.51 -0.1%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 6 Printed: 8/25/2025 1:42 PM Unaudited Actuals
Fortuna Union High Building Fund 12 62810 0000000
Humboldt County Exhibit: Restricted Balance Detail Form 21 F8A3T2UR4X(2024-25)
Resource Description
2024-25
Unaudited
Actuals
2025-26
Budget
9010 Other Restricted Local 1,732,267.51 1,731,267.51
Total, Restricted Balance 1,732,267.51 1,731,267.51
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 1 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 40
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 97,938.02 49,278.00 -49.7% 5) TOTAL, REVENUES 97,938.02 49,278.00 -49.7%
B. EXPENDITURES
1) Certif icated Salaries 1000-1999 0.00 0.00 0.0%
2) Classif ied Salaries 2000-2999 0.00 2,500.00 New
3) Employ ee Benef its 3000-3999 0.00 921.00 New
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Serv ices and Other Operating Expenditures 5000-5999 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 48,840.20 170,000.00 248.1% 7) Other Outgo (excluding Transf ers of Indirect Costs) 7100-7299,
7400-7499 0.00 0.00 0.0%
8) Other Outgo - Transf ers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 48,840.20 173,421.00 255.1%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) 49,097.82 (124,143.00) -352.8% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 163,567.00 40,000.00 -75.5%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 163,567.00 40,000.00 -75.5% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 212,664.82 (84,143.00) -139.6% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,572,239.60 1,785,573.42 13.6% b) Audit Adjustments 9793 669.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 1,572,908.60 1,785,573.42 13.5% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,572,908.60 1,785,573.42 13.5% 2) Ending Balance, June 30 (E + F1e) 1,785,573.42 1,701,430.42 -4.7% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 0.00 0.00 0.0%
d) Assigned
Other Assignments 9780 1,785,573.42 1,701,430.42 -4.7%
RDA 0000 9780 1,700,800.61
Bus Reserv e Fund 0000 9780 76,846.77
Transportation Vehicle Fund 0000 9780 7,926.04
RDA 0000 9780 1,400,466.00
Bus Reserv e Fund 0000 9780 106,821.00
Transportation Vehicle Fund 0000 9780 17,926.00
Capital Outlay 0000 9780 176,217.42
e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 2 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 40
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
1) Cash
a) in County Treasury 9110 1,771,039.41
1) Fair Value Adjustment to Cash in County Treasury 9111 1,526.00 b) in Banks 9120 0.00
c) in Rev olv ing Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
2) Inv estments 9150 0.00
3) Accounts Receiv able 9200 13,008.01
4) Due f rom Grantor Gov ernment 9290 0.00
5) Due f rom Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receiv able 9380 0.00
10) TOTAL, ASSETS 1,785,573.42
H. DEFERRED OUTFLOWS OF RESOURCES
1) Def erred Outf lows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Pay able 9500 0.00
2) Due to Grantor Gov ernments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Rev enue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Def erred Inf lows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 + H2) - (I6 + J2) 1,785,573.42

FEDERAL REVENUE
FEMA 8281 0.00 0.00 0.0%
All Other Federal Rev enue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE
Pass-Through Rev enues f rom State Sources 8587 0.00 0.00 0.0% Calif ornia Clean Energy Jobs Act 6230 8590 0.00 0.00 0.0% All Other State Rev enue All Other 8590 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE
Other Local Rev enue
Community Redev elopment Funds Not Subject to LCFF Deduction 8625 0.00 0.00 0.0% Sales
Sale of Equipment/Supplies 8631 0.00 0.00 0.0%
Leases and Rentals 8650 0.00 0.00 0.0%
Interest 8660 51,247.02 49,278.00 -3.8%
Net Increase (Decrease) in the Fair Value of Inv estments 8662 46,691.00 0.00 -100.0% Other Local Rev enue
All Other Local Rev enue 8699 0.00 0.00 0.0%
All Other Transf ers In f rom All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 97,938.02 49,278.00 -49.7%
TOTAL, REVENUES 97,938.02 49,278.00 -49.7%

CLASSIFIED SALARIES
Classif ied Support Salaries 2200 0.00 0.00 0.0%
Classif ied Superv isors' and Administrators' Salaries 2300 0.00 0.00 0.0% Clerical, Technical and Of f ice Salaries 2400 0.00 0.00 0.0% Other Classif ied Salaries 2900 0.00 2,500.00 New
TOTAL, CLASSIFIED SALARIES 0.00 2,500.00 New

EMPLOYEE BENEFITS
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 3 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 40
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
STRS 3101-3102 0.00 0.00 0.0%
PERS 3201-3202 0.00 670.00 New
OASDI/Medicare/Alternativ e 3301-3302 0.00 191.00 New
Health and Welf are Benef its 3401-3402 0.00 0.00 0.0%
Unemploy ment Insurance 3501-3502 0.00 1.00 New
Workers' Compensation 3601-3602 0.00 59.00 New
OPEB, Allocated 3701-3702 0.00 0.00 0.0%
OPEB, Activ e Employ ees 3751-3752 0.00 0.00 0.0%
Other Employ ee Benef its 3901-3902 0.00 0.00 0.0%
TOTAL, EMPLOYEE BENEFITS 0.00 921.00 New

BOOKS AND SUPPLIES
Books and Other Ref erence Materials 4200 0.00 0.00 0.0% Materials and Supplies 4300 0.00 0.00 0.0%
Noncapitalized Equipment 4400 0.00 0.00 0.0%
TOTAL, BOOKS AND SUPPLIES 0.00 0.00 0.0%

SERVICES AND OTHER OPERATING EXPENDITURES
Subagreements f or Serv ices 5100 0.00 0.00 0.0%
Trav el and Conf erences 5200 0.00 0.00 0.0%
Insurance 5400-5450 0.00 0.00 0.0%
Operations and Housekeeping Serv ices 5500 0.00 0.00 0.0% Rentals, Leases, Repairs, and Noncapitalized Improv ements 5600 0.00 0.00 0.0% Transf ers of Direct Costs 5710 0.00 0.00 0.0%
Transf ers of Direct Costs - Interf und 5750 0.00 0.00 0.0% Prof essional/Consulting Serv ices and Operating Expenditures 5800 0.00 0.00 0.0% Communications 5900 0.00 0.00 0.0%
TOTAL, SERVICES AND OTHER OPERATING EXPENDITURES 0.00 0.00 0.0%

CAPITAL OUTLAY
Land 6100 0.00 0.00 0.0%
Land Improv ements 6170 0.00 0.00 0.0%
Buildings and Improv ements of Buildings 6200 0.00 170,000.00 New Books and Media f or New School Libraries or Major Expansion of School Libraries 6300 0.00 0.00 0.0% Equipment 6400 48,840.20 0.00 -100.0%
Equipment Replacement 6500 0.00 0.00 0.0%
Lease Assets 6600 0.00 0.00 0.0%
Subscription Assets 6700 0.00 0.00 0.0%
TOTAL, CAPITAL OUTLAY 48,840.20 170,000.00 248.1%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Other Transf ers Out
Transf ers of Pass-Through Rev enues
To Districts or Charter Schools 7211 0.00 0.00 0.0%
To County Of f ices 7212 0.00 0.00 0.0%
To JPAs 7213 0.00 0.00 0.0%
All Other Transf ers Out to All Others 7299 0.00 0.00 0.0% Debt Serv ice
Debt Serv ice - Interest 7438 0.00 0.00 0.0%
Other Debt Serv ice - Principal 7439 0.00 0.00 0.0%
TOTAL, OTHER OUTGO (excluding Transf ers of Indirect Costs) 0.00 0.00 0.0% TOTAL, EXPENDITURES 48,840.20 173,421.00 255.1%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
From: General Fund/CSSF 8912 0.00 0.00 0.0%
Other Authorized Interf und Transf ers In 8919 163,567.00 40,000.00 -75.5% (a) TOTAL, INTERFUND TRANSFERS IN 163,567.00 40,000.00 -75.5%

INTERFUND TRANSFERS OUT
To: General Fund/CSSF 7612 0.00 0.00 0.0%
To: State School Building Fund/County School Facilities Fund 7613 0.00 0.00 0.0% Other Authorized Interf und Transf ers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 4 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Object Form 40
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
Proceeds
Proceeds f rom Disposal of Capital Assets 8953 0.00 0.00 0.0% Other Sources
Transf ers f rom Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% Long-Term Debt Proceeds
Proceeds f rom Certif icates of Participation 8971 0.00 0.00 0.0% Proceeds f rom Leases 8972 0.00 0.00 0.0%
Proceeds f rom Lease Rev enue Bonds 8973 0.00 0.00 0.0% Proceeds f rom SBITAs 8974 0.00 0.00 0.0%
All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transf ers of Funds f rom Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions f rom Unrestricted Rev enues 8980 0.00 0.00 0.0% Contributions f rom Restricted Rev enues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 163,567.00 40,000.00 -75.5% California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 5 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Expenditures by Function Form 40
F8A3T2UR4X(2024-25)
Description Function Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 97,938.02 49,278.00 -49.7% 5) TOTAL, REVENUES 97,938.02 49,278.00 -49.7%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Serv ices 2000-2999 0.00 0.00 0.0% 3) Pupil Serv ices 3000-3999 0.00 0.00 0.0%
4) Ancillary Serv ices 4000-4999 0.00 0.00 0.0%
5) Community Serv ices 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Serv ices 8000-8999 48,840.20 173,421.00 255.1% 9) Other Outgo 9000-9999
Except 7600-
7699 0.00 0.00 0.0%
10) TOTAL, EXPENDITURES 48,840.20 173,421.00 255.1%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10) 49,097.82 (124,143.00) -352.8% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 163,567.00 40,000.00 -75.5%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 163,567.00 40,000.00 -75.5% E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) 212,664.82 (84,143.00) -139.6% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 1,572,239.60 1,785,573.42 13.6% b) Audit Adjustments 9793 669.00 0.00 -100.0%
c) As of July 1 - Audited (F1a + F1b) 1,572,908.60 1,785,573.42 13.5% d) Other Restatements 9795 0.00 0.00 0.0%
e) Adjusted Beginning Balance (F1c + F1d) 1,572,908.60 1,785,573.42 13.5% 2) Ending Balance, June 30 (E + F1e) 1,785,573.42 1,701,430.42 -4.7% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 0.00 0.00 0.0% d) Assigned
Other Assignments (by Resource/Object) 9780 1,785,573.42 1,701,430.42 -4.7% RDA 0000 9780 1,700,800.61
Bus Reserv e Fund 0000 9780 76,846.77
Transportation Vehicle Fund 0000 9780 7,926.04
RDA 0000 9780 1,400,466.00
Bus Reserv e Fund 0000 9780 106,821.00
Transportation Vehicle Fund 0000 9780 17,926.00
Capital Outlay 0000 9780 176,217.42
e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 6 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Special Reserve Fund for Capital Outlay Projects 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 40 F8A3T2UR4X(2024-25)
Resource Description
2024-25
Unaudited
Actuals
2025-26
Budget
Total, Restricted Balance 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 1 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Bond Interest and Redemption Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 51
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 476,120.75 557,094.08 17.0% 5) TOTAL, REVENUES 476,120.75 557,094.08 17.0%
B. EXPENDITURES
1) Certif icated Salaries 1000-1999 0.00 0.00 0.0%
2) Classif ied Salaries 2000-2999 0.00 0.00 0.0%
3) Employ ee Benef its 3000-3999 0.00 0.00 0.0%
4) Books and Supplies 4000-4999 0.00 0.00 0.0%
5) Serv ices and Other Operating Expenditures 5000-5999 0.00 0.00 0.0% 6) Capital Outlay 6000-6999 0.00 0.00 0.0%
7) Other Outgo (excluding Transf ers of Indirect Costs) 7100-7299,
7400-7499 567,111.34 526,952.00 -7.1%
8) Other Outgo - Transf ers of Indirect Costs 7300-7399 0.00 0.00 0.0% 9) TOTAL, EXPENDITURES 567,111.34 526,952.00 -7.1%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 - B9) (90,990.59) 30,142.08 -133.1% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 0.00 0.00 0.0%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (90,990.59) 30,142.08 -133.1% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 434,136.59 386,563.84 -11.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 434,136.59 386,563.84 -11.0% d) Other Restatements 9795 43,417.84 0.00 -100.0%
e) Adjusted Beginning Balance (F1c + F1d) 477,554.43 386,563.84 -19.1% 2) Ending Balance, June 30 (E + F1e) 386,563.84 416,705.92 7.8% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments 9760 386,563.84 416,705.92 7.8%
d) Assigned
Other Assignments 9780 0.00 0.00 0.0%
e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
G. ASSETS
1) Cash
a) in County Treasury 9110 386,230.84
1) Fair Value Adjustment to Cash in County Treasury 9111 333.00 b) in Banks 9120 0.00
c) in Rev olv ing Cash Account 9130 0.00
d) with Fiscal Agent/Trustee 9135 0.00
e) Collections Awaiting Deposit 9140 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 2 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Bond Interest and Redemption Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 51
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
2) Inv estments 9150 0.00
3) Accounts Receiv able 9200 0.00
4) Due f rom Grantor Gov ernment 9290 0.00
5) Due f rom Other Funds 9310 0.00
6) Stores 9320 0.00
7) Prepaid Expenditures 9330 0.00
8) Other Current Assets 9340 0.00
9) Lease Receiv able 9380 0.00
10) TOTAL, ASSETS 386,563.84
H. DEFERRED OUTFLOWS OF RESOURCES
1) Def erred Outf lows of Resources 9490 0.00
2) TOTAL, DEFERRED OUTFLOWS 0.00
I. LIABILITIES
1) Accounts Pay able 9500 0.00
2) Due to Grantor Gov ernments 9590 0.00
3) Due to Other Funds 9610 0.00
4) Current Loans 9640 0.00
5) Unearned Rev enue 9650 0.00
6) TOTAL, LIABILITIES 0.00
J. DEFERRED INFLOWS OF RESOURCES
1) Def erred Inf lows of Resources 9690 0.00
2) TOTAL, DEFERRED INFLOWS 0.00
K. FUND EQUITY
Ending Fund Balance, June 30 (must agree with line F2) (G10 + H2) - (I6 + J2) 386,563.84

FEDERAL REVENUE
All Other Federal Rev enue 8290 0.00 0.00 0.0%
TOTAL, FEDERAL REVENUE 0.00 0.00 0.0%

OTHER STATE REVENUE
Tax Relief Subv entions
Voted Indebtedness Lev ies
Homeowners' Exemptions 8571 0.00 0.00 0.0%
Other Subv entions/In-Lieu Taxes 8572 0.00 0.00 0.0%
TOTAL, OTHER STATE REVENUE 0.00 0.00 0.0%

OTHER LOCAL REVENUE
Other Local Rev enue
County and District Taxes
Voted Indebtedness Lev ies
Secured Roll 8611 431,890.68 542,928.91 25.7%
Unsecured Roll 8612 6,221.52 6,221.52 0.0%
Prior Years' Taxes 8613 17,185.35 0.00 -100.0%
Supplemental Taxes 8614 3,263.55 0.00 -100.0%
Penalties and Interest f rom Delinquent Non-LCFF Taxes 8629 0.00 0.00 0.0% Interest 8660 7,943.65 7,943.65 0.0%
Net Increase (Decrease) in the Fair Value of Inv estments 8662 9,616.00 0.00 -100.0% Other Local Rev enue
All Other Local Rev enue 8699 0.00 0.00 0.0%
All Other Transf ers In f rom All Others 8799 0.00 0.00 0.0% TOTAL, OTHER LOCAL REVENUE 476,120.75 557,094.08 17.0%
TOTAL, REVENUES 476,120.75 557,094.08 17.0%
OTHER OUTGO (excluding Transfers of Indirect Costs)
Debt Serv ice
Bond Redemptions 7433 0.00 0.00 0.0%
Bond Interest and Other Serv ice Charges 7434 3,285.00 3,285.00 0.0% Debt Serv ice - Interest 7438 299,479.34 291,837.00 -2.6% Other Debt Serv ice - Principal 7439 264,347.00 231,830.00 -12.3% TOTAL, OTHER OUTGO (excluding Transf ers of Indirect Costs) 567,111.34 526,952.00 -7.1% TOTAL, EXPENDITURES 567,111.34 526,952.00 -7.1%

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN
Other Authorized Interf und Transf ers In 8919 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 3 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Bond Interest and Redemption Fund 12 62810 0000000 Humboldt County Expenditures by Object Form 51
F8A3T2UR4X(2024-25)
Description Resource Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
(a) TOTAL, INTERFUND TRANSFERS IN 0.00 0.00 0.0%

INTERFUND TRANSFERS OUT
To: General Fund 7614 0.00 0.00 0.0%
Other Authorized Interf und Transf ers Out 7619 0.00 0.00 0.0% (b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 0.0%

OTHER SOURCES/USES

SOURCES
Other Sources
Transf ers f rom Funds of Lapsed/Reorganized LEAs 8965 0.00 0.00 0.0% All Other Financing Sources 8979 0.00 0.00 0.0%
(c) TOTAL, SOURCES 0.00 0.00 0.0%
USES
Transf ers of Funds f rom Lapsed/Reorganized LEAs 7651 0.00 0.00 0.0% All Other Financing Uses 7699 0.00 0.00 0.0%
(d) TOTAL, USES 0.00 0.00 0.0%

CONTRIBUTIONS
Contributions f rom Unrestricted Rev enues 8980 0.00 0.00 0.0% Contributions f rom Restricted Rev enues 8990 0.00 0.00 0.0% (e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.0%
TOTAL, OTHER FINANCING SOURCES/USES (a - b + c - d + e) 0.00 0.00 0.0% California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 4 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Bond Interest and Redemption Fund 12 62810 0000000 Humboldt County Expenditures by Function Form 51
F8A3T2UR4X(2024-25)
Description Function Codes Object Codes
2024-25
Unaudited Actuals
2025-26
Budget
Percent
Difference
A. REVENUES
1) LCFF Sources 8010-8099 0.00 0.00 0.0%
2) Federal Rev enue 8100-8299 0.00 0.00 0.0%
3) Other State Rev enue 8300-8599 0.00 0.00 0.0%
4) Other Local Rev enue 8600-8799 476,120.75 557,094.08 17.0% 5) TOTAL, REVENUES 476,120.75 557,094.08 17.0%
B. EXPENDITURES (Objects 1000-7999)
1) Instruction 1000-1999 0.00 0.00 0.0%
2) Instruction - Related Serv ices 2000-2999 0.00 0.00 0.0% 3) Pupil Serv ices 3000-3999 0.00 0.00 0.0%
4) Ancillary Serv ices 4000-4999 0.00 0.00 0.0%
5) Community Serv ices 5000-5999 0.00 0.00 0.0%
6) Enterprise 6000-6999 0.00 0.00 0.0%
7) General Administration 7000-7999 0.00 0.00 0.0%
8) Plant Serv ices 8000-8999 0.00 0.00 0.0%
9) Other Outgo 9000-9999
Except 7600-
7699 567,111.34 526,952.00 -7.1%
10) TOTAL, EXPENDITURES 567,111.34 526,952.00 -7.1%
C. EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES BEFORE OTHER FINANCING SOURCES AND USES (A5 -B10) (90,990.59) 30,142.08 -133.1% D. OTHER FINANCING SOURCES/USES
1) Interf und Transf ers
a) Transf ers In 8900-8929 0.00 0.00 0.0%
b) Transf ers Out 7600-7629 0.00 0.00 0.0%
2) Other Sources/Uses
a) Sources 8930-8979 0.00 0.00 0.0%
b) Uses 7630-7699 0.00 0.00 0.0%
3) Contributions 8980-8999 0.00 0.00 0.0%
4) TOTAL, OTHER FINANCING SOURCES/USES 0.00 0.00 0.0%
E. NET INCREASE (DECREASE) IN FUND BALANCE (C + D4) (90,990.59) 30,142.08 -133.1% F. FUND BALANCE, RESERVES
1) Beginning Fund Balance
a) As of July 1 - Unaudited 9791 434,136.59 386,563.84 -11.0% b) Audit Adjustments 9793 0.00 0.00 0.0%
c) As of July 1 - Audited (F1a + F1b) 434,136.59 386,563.84 -11.0% d) Other Restatements 9795 43,417.84 0.00 -100.0%
e) Adjusted Beginning Balance (F1c + F1d) 477,554.43 386,563.84 -19.1% 2) Ending Balance, June 30 (E + F1e) 386,563.84 416,705.92 7.8% Components of Ending Fund Balance
a) Nonspendable
Rev olv ing Cash 9711 0.00 0.00 0.0%
Stores 9712 0.00 0.00 0.0%
Prepaid Items 9713 0.00 0.00 0.0%
All Others 9719 0.00 0.00 0.0%
b) Restricted 9740 0.00 0.00 0.0%
c) Committed
Stabilization Arrangements 9750 0.00 0.00 0.0%
Other Commitments (by Resource/Object) 9760 386,563.84 416,705.92 7.8% d) Assigned
Other Assignments (by Resource/Object) 9780 0.00 0.00 0.0% e) Unassigned/Unappropriated
Reserv e f or Economic Uncertainties 9789 0.00 0.00 0.0% Unassigned/Unappropriated Amount 9790 0.00 0.00 0.0%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: Fund-D, Version 5 Page 5 Printed: 8/25/2025 1:45 PM Unaudited Actuals
Fortuna Union High Bond Interest and Redemption Fund 12 62810 0000000 Humboldt County Exhibit: Restricted Balance Detail Form 51 F8A3T2UR4X(2024-25)
Resource Description
2024-25
Unaudited
Actuals
2025-26
Budget
Total, Restricted Balance 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: A, Version 2 Page 1 Printed: 8/25/2025 10:14 AM
2024-25 Unaudited Actuals 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form A
Humboldt County F8A3T2UR4X(2024-25)
Description
2024-25 Unaudited Actuals 2025-26 Budget
P-2 ADA Annual ADA Funded ADA
Estimated P-2
ADA
Estimated
Annual ADA
Estimated
Funded ADA
A. DISTRICT

1. Total District Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 947.48 938.84 981.45 938.70 938.70 963.20

2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 abov e)

3. Total Basic Aid Open Enrollment Regular ADA
Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 abov e)

4. Total, District Regular ADA (Sum of Lines A1 through A3) 947.48 938.84 981.45 938.70 938.70 963.20

5. District Funded County Program ADA
a. County Community Schools 34.64 36.26 34.64
b. Special Education-Special Day Class 22.62 22.63 22.62 22.62 22.62 22.62 c. Special Education-NPS/LCI
d. Special Education Extended Year 1.58 1.58 1.58 1.58 1.58 1.58 e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f . County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of
Lines A5a through A5f) 58.84 60.47 58.84 24.20 24.20 24.20

6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 1,006.32 999.31 1,040.29 962.90 962.90 987.40

7. Adults in Correctional Facilities

8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: A, Version 2 Page 2 Printed: 8/25/2025 10:14 AM
2024-25 Unaudited Actuals 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form A
Humboldt County F8A3T2UR4X(2024-25)
Description
2024-25 Unaudited Actuals 2025-26 Budget
P-2 ADA Annual ADA Funded ADA
Estimated P-2
ADA
Estimated
Annual ADA
Estimated
Funded ADA
B. COUNTY OFFICE OF EDUCATION

1. County Program Alternative Education Grant ADA
a. County Group Home and Institution Pupils
b. Juv enile Halls, Homes, and Camps
c. Probation Ref erred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0.00

2. District Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f . County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380]
g. Total, District Funded County Program ADA (Sum of
Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0.00

3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0.00

4. Adults in Correctional Facilities

5. County Operations Grant ADA

6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: A, Version 2 Page 3 Printed: 8/25/2025 10:14 AM
2024-25 Unaudited Actuals 12 62810 0000000
Fortuna Union High AVERAGE DAILY ATTENDANCE Form A
Humboldt County F8A3T2UR4X(2024-25)
Description
2024-25 Unaudited Actuals 2025-26 Budget
P-2 ADA Annual ADA Funded ADA
Estimated P-2
ADA
Estimated
Annual ADA
Estimated
Funded ADA
C. CHARTER SCHOOL ADA
Authorizing LEAs reporting charter school SACS f inancial data in their Fund 01, 09, or 62 use this worksheet to report ADA f or those charter schools.

Charter schools reporting SACS f inancial data separately f rom their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.

1. Total Charter School Regular ADA

2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils
b. Juv enile Halls, Homes, and Camps
c. Probation Ref erred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative
Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0.00

3. Charter School Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0.00

4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d,
and C3f) 0.00 0.00 0.00 0.00 0.00 0.00
FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.

5. Total Charter School Regular ADA

6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils
b. Juv enile Halls, Homes, and Camps
c. Probation Ref erred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)]
d. Total, Charter School County Program Alternative
Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0.00

7. Charter School Funded County Program ADA
a. County Community Schools
b. Special Education-Special Day Class
c. Special Education-NPS/LCI
d. Special Education Extended Year
e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0.00

8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d,
and C7f) 0.00 0.00 0.00 0.00 0.00 0.00

9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09,
or 62 (Sum of Lines C4 and C8) 0.00 0.00 0.00 0.00 0.00 0.00 California Dept of Education
SACS Financial Reporting Software - SACS V13
File: ASSET, Version 3 Page 1 Printed: 8/25/2025 1:49 PM Unaudited Actuals 12 62810 0000000
Fortuna Union High 2024-25 Unaudited Actuals Form ASSET Humboldt County Schedule of Capital Assets F8A3T2UR4X(2024-25) Unaudited
Balance July 1
Audit
Adjustments/
Restatements
Audited
Balance
July 1
Increases Decreases
Ending
Balance
June 30
Governmental Activities:

Capital assets not being depreciated:

Land 72,980.00 72,980.00 72,980.00
Work in Progress 3,456,192.00 (1.00) 3,456,191.00 1,016,646.00 4,472,837.00 Total capital assets not being depreciated 3,529,172.00 (1.00) 3,529,171.00 1,016,646.00 0.00 4,545,817.00 Capital assets being depreciated:

Land Improv ements 3,682,785.00 7,920.00 3,690,705.00 3,690,705.00 Buildings 18,932,805.00 18,932,805.00 265,199.00 19,198,004.00 Equipment 4,214,278.00 4,214,278.00 807,288.00 319,257.00 4,702,309.00 Total capital assets being depreciated 26,829,868.00 7,920.00 26,837,788.00 1,072,487.00 319,257.00 27,591,018.00 Accumulated Depreciation f or:

Land Improv ements (3,140,315.00) 1,495,675.00 (1,644,640.00) (148,966.00) (1,793,606.00) Buildings (19,847,261.00) 9,711,168.00 (10,136,093.00) (435,023.00) (10,571,116.00) Equipment (5,160,439.00) 2,509,542.00 (2,650,897.00) (312,268.00) (2,963,165.00) Total accumulated depreciation (28,148,015.00) 13,716,385.00 (14,431,630.00) (896,257.00) 0.00 (15,327,887.00) Total capital assets being depreciated, net excluding lease and subscription assets (1,318,147.00) 13,724,305.00 12,406,158.00 176,230.00 319,257.00 12,263,131.00 Lease Assets 260,785.00 260,785.00 260,785.00
Accumulated amortization f or lease assets (170,939.00) (57,187.00) (228,126.00) (32,659.00) (260,785.00) Total lease assets, net 89,846.00 (57,187.00) 32,659.00 (32,659.00) 0.00 0.00 Subscription Assets 0.00 0.00
Accumulated amortization f or subscription assets 0.00 0.00 Total subscription assets, net 0.00 0.00 0.00 0.00 0.00 0.00 Gov ernmental activ ity capital assets, net 2,300,871.00 13,667,117.00 15,967,988.00 1,160,217.00 319,257.00 16,808,948.00 Business-Type Activities:

Capital assets not being depreciated:

Land 0.00 0.00
Work in Progress 0.00 0.00
Total capital assets not being depreciated 0.00 0.00 0.00 0.00 0.00 0.00 Capital assets being depreciated:

Land Improv ements 0.00 0.00
Buildings 0.00 0.00
Equipment 0.00 0.00
Total capital assets being depreciated 0.00 0.00 0.00 0.00 0.00 0.00 Accumulated Depreciation f or:

Land Improv ements 0.00 0.00
Buildings 0.00 0.00
Equipment 0.00 0.00
Total accumulated depreciation 0.00 0.00 0.00 0.00 0.00 0.00 Total capital assets being depreciated, net excluding lease and subscription assets 0.00 0.00 0.00 0.00 0.00 0.00
Lease Assets 0.00 0.00
Accumulated amortization f or lease assets 0.00 0.00
Total lease assets, net 0.00 0.00 0.00 0.00 0.00 0.00
Subscription Assets 0.00 0.00
Accumulated amortization f or subscription assets 0.00 0.00 Total subscription assets, net 0.00 0.00 0.00 0.00 0.00 0.00 Business-ty pe activ ity capital assets, net 0.00 0.00 0.00 0.00 0.00 0.00 California Dept of Education
SACS Financial Reporting Software - SACS V13
File: CEA, Version 4 Page 1 Printed: 8/25/2025 2:09 PM
Unaudited Actuals
Fortuna Union High 2024-25 Unaudited Actuals 12 62810 0000000 Humboldt County GENERAL FUND Form CEA
Current Expense Formula/Minimum Classroom Compensation F8A3T2UR4X(2024-25)

PART I - CURRENT

EXPENSE

FORMULA
Total Expense for
Year (1)
EDP
No.

Reductions (See
Note 1) (2)
EDP
No.

Current Expense of
Education (Col 1 -
Col 2) (3)
EDP
No.

Reductions
(Extracted) (See
Note 2) (4a)
Reductions
(Overrides)* (See
Note 2) (4b)
EDP
No.

Current ExpensePart II (Col 3 - Col
4) (5)
EDP
No.
1000 - Certif icated
Salaries 6,527,260.83
301
109,653.92
303
6,417,606.91
305
7,866.11
307
6,409,740.80
309
2000 - Classif ied
Salaries 2,178,490.18
311
82,164.82
313
2,096,325.36
315
278,424.79
317
1,817,900.57
319
3000 - Employ ee
Benef its 4,880,462.92
321
129,690.60
323
4,750,772.32
325
232,193.70
327
4,518,578.62
329
4000 - Books,
Supplies Equip
Replace. (6500) 1,038,997.30
331
35,596.17
333
1,003,401.13
335
327,672.71
337
675,728.42
339
5000 - Serv ices. . . &
7300 - Indirect Costs 2,523,911.84
341
718,756.28
343
1,805,155.56
345
17,842.25
347
1,787,313.31
349
TOTAL 16,073,261.28 365 TOTAL 15,209,261.72 369
Note 1 - In Column 2, report expenditures f or the f ollowing programs: Nonagency (Goals 7100-7199), Community Serv ices (Goal 8100), Food Serv ices (Function 3700), Fringe Benef its f or Retired Persons (Objects 3701-3702), and Facilities Acquisition & Construction (Function 8500).

Note 2 - In Column 4, report expenditures f or: Transportation (Function 3600), Lottery Expenditures (Resource 1100), Special Education Students in Nonpublic Schools (Function 1180), and other f ederal or state categorical aid in which f unds were granted f or expenditures in a program not incurring any teacher salary expenditures or requiring disbursement of the f unds without regard to the requirements of EC Section 41372. * If an amount (ev en zero) is entered in any row of Column 4b or in Line 13b, the f orm uses only the v alues in Column 4b and Line 13b rather than the v alues in Column 4a and Line 13a.

PART II: MINIMUM CLASSROOM COMPENSATION (Instruction, Functions 1000-1999) Object EDP
No.

1. Teacher Salaries as Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1100
4,824,499.34
375

2. Salaries of Instructional Aides Per EC 41011. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2100
219,465.81
380

3. STRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3101 & 3102
1,305,722.54
382

4. PERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3201 & 3202
75,136.90
383

5. OASDI - Regular, Medicare and Alternativ e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3301 & 3302
95,032.27
384

6. Health & Welf are Benef its (EC 41372)
(Include Health, Dental, Vision, Pharmaceutical, and
Annuity Plans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3401 & 3402
1,005,435.26
385

7. Unemploy ment Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3501 & 3502
3,277.95
390

8. Workers' Compensation Insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3601 & 3602
117,029.36
392

9. OPEB, Activ e Employ ees (EC 41372). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3751 & 3752

0.00 10. Other Benef its (EC 22310). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3901 & 3902

0.00 393

11. SUBTOTAL Salaries and Benef its (Sum Lines 1 - 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,645,599.43
395

12. Less: Teacher and Instructional Aide Salaries and
Benef its deducted in Column 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,036.49
13a. Less: Teacher and Instructional Aide Salaries and
Benef its (other than Lottery ) deducted in Column 4a (Extracted). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
396
b. Less: Teacher and Instructional Aide Salaries and
Benef its (other than Lottery ) deducted in Column 4b (Ov errides)*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396

14. TOTAL SALARIES AND BENEFITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,625,562.94
397

15. Percent of Current Cost of Education Expended f or Classroom Compensation (EDP 397 div ided by EDP 369) Line 15 must equal or exceed 60% f or elementary , 55% f or unif ied and 50% f or high school districts to av oid penalty under prov isions of EC 41372. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.14%

16. District is exempt f rom EC 41372 because it meets the prov isions of EC 41374. (If exempt, enter 'X') . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

California Dept of Education
SACS Financial Reporting Software - SACS V13
File: CEA, Version 4 Page 2 Printed: 8/25/2025 2:09 PM
Unaudited Actuals
Fortuna Union High 2024-25 Unaudited Actuals 12 62810 0000000 Humboldt County GENERAL FUND Form CEA
Current Expense Formula/Minimum Classroom Compensation F8A3T2UR4X(2024-25) PART III: DEFICIENCY AMOUNT
A def iciency amount (Line 5) is only applicable to districts not meeting the minimum classroom compensation percentage required under EC 41372 and not exempt under the prov isions of EC 41374.

1. Minimum percentage required (60% elementary , 55% unif ied, 50% high) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.00%

2. Percentage spent by this district (Part II, Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50.14%

3. Percentage below the minimum (Part III, Line 1 minus Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00%

4. District's Current Expense of Education af ter reductions in columns 4a or 4b (Part I, EDP 369). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,209,261.72

5. Def iciency Amount (Part III, Line 3 times Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00
PART IV: Explanation for adjustments entered in Part I, Column 4b (required) California Dept of Education
SACS Financial Reporting Software - SACS V13
File: DEBT, Version 3 Page 1 Printed: 8/25/2025 2:33 PM Unaudited Actuals 12 62810 0000000
Fortuna Union High 2024-25 Unaudited Actuals Form DEBT
Humboldt County Schedule of Long-Term Liabilities F8A3T2UR4X(2024-25) Description
Unaudited
Balance
July 1
Audit
Adjustments/
Restatements
Audited
Balance
July 1
Increases Decreases
Ending
Balance
June 30
Amounts Due Within
One Year
Governmental Activities:

General Obligation Bonds Pay able 9,435,634.00 9,435,634.00 264,347.00 9,171,287.00 231,830.00 State School Building Loans Pay able 0.00 0.00
Certif icates of Participation Pay able 0.00 0.00
Leases Pay able 361,709.00 (326,285.00) 35,424.00 264,695.00 61,767.00 238,352.00 53,836.00 Lease Rev enue Bonds Pay able 0.00 0.00
Other General Long-Term Debt 0.00 0.00
Net Pension Liability 10,365,873.00 873,691.00 11,239,564.00 11,239,564.00 Total/Net OPEB Liability 3,976,520.00 (518,680.00) 3,457,840.00 49,583.00 3,408,257.00 Compensated Absences Pay able 39,244.76 39,244.76 3,226,252.08 3,265,496.84 3,226,252.08 Subscription Liability 0.00 0.00
Gov ernmental activ ities long-term liabilities 24,178,980.76 28,726.00 24,207,706.76 3,490,947.08 375,697.00 27,322,956.84 3,511,918.08 Business-Type Activities:

General Obligation Bonds Pay able 0.00 0.00
State School Building Loans Pay able 0.00 0.00
Certif icates of Participation Pay able 0.00 0.00
Leases Pay able 0.00 0.00
Lease Rev enue Bonds Pay able 0.00 0.00
Other General Long-Term Debt 0.00 0.00
Net Pension Liability 0.00 0.00
Total/Net OPEB Liability 0.00 0.00
Compensated Absences Pay able 0.00 0.00
Subscription Liability 0.00 0.00
Business-ty pe activ ities long-term liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 California Dept of Education
SACS Financial Reporting Software - SACS V13
File: ESMOE, Version 13 Page 1 Printed: 8/25/2025 2:18 PM Unaudited Actuals 12 62810 0000000
Fortuna Union High 2024-25 Unaudited Actuals Form ESMOE Humboldt County Every Student Succeeds Act Maintenance of Effort Expenditures
F8A3T2UR4X(2024-25)
Funds 01, 09, and 62
2024-25
Expenditures
Section I - Expenditures Goals Functions Objects
A. Total state, f ederal, and local expenditures (all resources) All All 1000-7999 20,227,177.23 B. Less all f ederal expenditures not allowed f or MOE (Resources 3000-5999, except 3385) All All 1000-7999 973,276.43 C. Less state and local expenditures not allowed f or MOE: (All resources, except f ederal as identif ied in Line B)

1. Community Serv ices All 5000-5999 1000-7999 0.00

2. Capital Outlay
All except 7100-
7199
All except 5000-
5999
6000-6999
except 6600,
6700, 6910,
6920 849,325.70

3. Debt Serv ice All 9100
5400-5450,
5800, 7430-7439 84,569.91

4. Other Transf ers Out All 9200 7200-7299 0.00

5. Interf und Transf ers Out All 9300 7600-7629 275,365.93 9100 7699

6. All Other Financing Uses All 9200 7651 0.00

7. Nonagency 7100-7199
All except 5000-
5999, 9000-9999
1000-7999
828,793.09

8. Tuition (Rev enue, in lieu of expenditures, to approximate costs of serv ices f or which tuition is receiv ed)
All All 8710

0.00 9. Supplemental expenditures made as a result of a Presidentially declared disaster Manually entered. Must not include expenditures in lines B, C1-C8, D1, or D2.

10. Total state and local expenditures not allowed f or MOE calculation (Sum lines C1 through C9) 2,038,054.63
D. Plus additional MOE expenditures:

1. Expenditures to cov er def icits f or f ood serv ices (Funds 13 and 61) (If negativ e, then zero)
All All
1000-7143,
7300-7439
minus 8000-
8699 152,716.96

2. Expenditures to cov er def icits f or student body activ ities Manually entered. Must not include expenditures in lines A or D1.

E. Total expenditures subject to MOE (Line A minus lines B and C10, plus lines D1 and D2) 17,368,563.13
Section II - Expenditures Per ADA
2024-25 Annual
ADA/Exps. Per
ADA
A. Av erage Daily Attendance (Form A, Annual ADA column, sum of lines A6 and C9) 999.31 B. Expenditures per ADA (Line I.E div ided by Line II.A) 17,380.56 Section III - MOE Calculation (For data collection only. Final determination will be done by CDE)
Total Per ADA
A. Base expenditures (Preloaded expenditures f rom prior y ear of f icial CDE MOE calculation). (Note: If the prior y ear MOE was not met, CDE has adjusted the prior y ear base to 90 percent of the preceding prior y ear amount rather than the actual prior y ear expenditure amount.) 16,468,691.63 15,916.70

1. Adjustment to base expenditure and expenditure per ADA amounts f or LEAs f ailing prior y ear MOE calculation (From Section IV) 0.00 0.00

2. Total adjusted base expenditure amounts (Line A plus Line A.1) 16,468,691.63 15,916.70 B. Required ef f ort (Line A.2 times 90%) 14,821,822.47 14,325.03 C. Current y ear expenditures (Line I.E and Line II.B) 17,368,563.13 17,380.56 D. MOE def iciency amount, if any (Line B minus Line C) (If negativ e, then zero) 0.00 0.00 E. MOE determination (If one or both of the amounts in line D are zero, the MOE requirement is met; if both amounts are positiv e, the MOE requirement is not met. If either column in Line A.2 or Line C equals zero, the MOE calculation is incomplete.) MOE Met
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: ESMOE, Version 13 Page 2 Printed: 8/25/2025 2:18 PM Unaudited Actuals 12 62810 0000000
Fortuna Union High 2024-25 Unaudited Actuals Form ESMOE Humboldt County Every Student Succeeds Act Maintenance of Effort Expenditures
F8A3T2UR4X(2024-25)
F. MOE def iciency percentage, if MOE not met; otherwise, zero (Line D div ided by Line B) (Funding under ESSA cov ered programs in FY 2026-27 may be reduced by the lower of the two percentages) 0.00% 0.00%
SECTION IV - Detail of Adjustments to Base Expenditures (used in Section III, Line A.1) Description of Adjustments Total Expenditures
Expenditures
Per ADA
Total adjustments to base expenditures 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: GANN_District, Version 12 Page 1 Printed: 8/26/2025 3:17 PM Unaudited Actuals 12 62810 0000000
Fortuna Union High Fiscal Year 2024-25 Form GANN
Humboldt County School District Appropriations Limit Calculations F8A3T2UR4X(2024-25) 2024-25
Calculations
2025-26
Calculations
Extracted
Data Adjustments*
Entered
Data/
Totals
Extracted
Data Adjustments*
Entered
Data/
Totals
A. PRIOR YEAR DATA 2023-24 Actual 2024-25 Actual
Actual Appropriations Limit and Gann ADA are f rom district's prior y ear Gann data reported to the CDE

1. FINAL PRIOR YEAR APPROPRIATIONS LIMIT
(Preload/Line D11, PY column) 11,425,528.68 1,100.73 11,426,629.41 11,449,544.37

2. PRIOR YEAR GANN ADA (Preload/Line B3, PY column) 1,040.46 .15 1,040.61 1,006.32 ADJUSTMENTS TO PRIOR YEAR LIMIT Adjustments to 2023-24 Adjustments to 2024-25

3. District Lapses, Reorganizations and Other Transf ers

4. Temporary Voter Approv ed Increases

5. Less: Lapses of Voter Approv ed Increases

6. TOTAL ADJUSTMENTS TO PRIOR YEAR LIMIT
(Lines A3 plus A4 minus A5) 0.00 0.00

7. ADJUSTMENTS TO PRIOR YEAR ADA
(Only f or district lapses, reorganizations and other transf ers, and only if adjustments to the appropriations limit are entered in Line A3 abov e)
B. CURRENT YEAR GANN ADA 2024-25 P2 Report 2025-26 P2 Estimate Unaudited actuals data should tie to Principal Apportionment Data Collection attendance reports and include ADA f or charter schools reporting with the district

1. Total K-12 ADA (Form A, Line A6) 1,006.32 1,006.32 962.90 962.90

2. Total Charter Schools ADA (Form A, Line C9) 0.00 0.00 0.00 0.00

3. TOTAL CURRENT YEAR P2 ADA (Line B1 plus B2) 1,006.32 962.90 C. CURRENT YEAR LOCAL PROCEEDS OF TAXES/STATE 2024-25 Actual 2025-26 Budget

AID RECEIVED
TAXES AND SUBVENTIONS (Funds 01, 09, and 62)

1. Homeowners' Exemption (Object 8021) 54,665.21 54,665.21 53,561.00 53,561.00

2. Timber Yield Tax (Object 8022) 116,487.60 116,487.60 126,781.00 126,781.00

3. Other Subv entions/In-Lieu Taxes (Object 8029) 0.00 0.00 0.00 0.00

4. Secured Roll Taxes (Object 8041) 5,538,213.06 5,538,213.06 5,507,226.00 5,507,226.00

5. Unsecured Roll Taxes (Object 8042) 251,547.71 251,547.71 266,807.00 266,807.00

6. Prior Years' Taxes (Object 8043) 10,665.94 10,665.94 3,031.00 3,031.00

7. Supplemental Taxes (Object 8044) 76,374.32 76,374.32 84,640.00 84,640.00 California Dept of Education
SACS Financial Reporting Software - SACS V13
File: GANN_District, Version 12 Page 2 Printed: 8/26/2025 3:17 PM Unaudited Actuals 12 62810 0000000
Fortuna Union High Fiscal Year 2024-25 Form GANN
Humboldt County School District Appropriations Limit Calculations F8A3T2UR4X(2024-25) 2024-25
Calculations
2025-26
Calculations
Extracted
Data Adjustments*
Entered
Data/
Totals
Extracted
Data Adjustments*
Entered
Data/
Totals

8. Ed. Rev . Augmentation Fund (ERAF) (Object 8045) 223,416.89 223,416.89 335,723.00 335,723.00

9. Penalties and Int. f rom Delinquent Taxes (Object 8048) 0.00 0.00 0.00 0.00

10. Other In-Lieu Taxes (Object 8082) 0.00 0.00 0.00 0.00

11. Comm. Redev elopment Funds (objects 8047 & 8625) 422,829.20 422,829.20 322,215.00 322,215.00

12. Parcel Taxes (Object 8621) 0.00 0.00 0.00 0.00

13. Other Non-Ad Valorem Taxes (Object 8622) (Taxes only ) 0.00 0.00 0.00 0.00

14. Penalties and Int. f rom Delinquent Non-LCFF
Taxes (Object 8629) (Only those f or the abov e taxes) 0.00 0.00 0.00 0.00

15. Transf ers to Charter Schools in Lieu of Property Taxes (Object 8096)

16. TOTAL TAXES AND SUBVENTIONS
(Lines C1 through C15) 6,694,199.93 0.00 6,694,199.93 6,699,984.00 0.00 6,699,984.00 OTHER LOCAL REVENUES (Funds 01, 09, and 62)

17. To General Fund f rom Bond Interest and Redemption
Fund (Excess debt serv ice taxes) (Object 8914) 0.00 0.00 0.00 0.00

18. TOTAL LOCAL PROCEEDS OF TAXES
(Lines C16 plus C17) 6,694,199.93 0.00 6,694,199.93 6,699,984.00 0.00 6,699,984.00

EXCLUDED APPROPRIATIONS
19a. Medicare (Enter f ederally mandated amounts only f rom objs. 3301 & 3302; do not include negotiated amounts) 124,612.02 121,418.00 19b. Qualif ied Capital Outlay Projects
19c. Routine Restricted Maintenance Account (Fund 01, Resource 8150, Objects 8900-8999) 643,984.66 643,984.66 635,407.00 635,407.00

OTHER EXCLUSIONS

20. Americans with Disabilities Act

21. Unreimbursed Court Mandated Desegregation Costs

22. Other Unf unded Court-ordered or Federal Mandates

23. TOTAL EXCLUSIONS (Lines C19 through C22) 643,984.66 0.00 768,596.68 635,407.00 0.00 756,825.00 STATE AID RECEIVED (Funds 01, 09, and 62)

24. LCFF - CY (objects 8011 and 8012) 8,425,418.00 8,425,418.00 8,383,400.00 8,383,400.00

25. LCFF State Aid - Prior Years (Object 8019) .22 .22 0.00 0.00

26. TOTAL STATE AID RECEIVED
(Lines C24 plus C25) 8,425,418.22 0.00 8,425,418.22 8,383,400.00 0.00 8,383,400.00

DATA FOR INTEREST CALCULATION

27. Total Rev enues (Funds 01, 09 & 62; objects 8000-8799) 21,129,209.51 21,129,209.51 19,461,951.00 19,461,951.00 California Dept of Education
SACS Financial Reporting Software - SACS V13
File: GANN_District, Version 12 Page 3 Printed: 8/26/2025 3:17 PM Unaudited Actuals 12 62810 0000000
Fortuna Union High Fiscal Year 2024-25 Form GANN
Humboldt County School District Appropriations Limit Calculations F8A3T2UR4X(2024-25) 2024-25
Calculations
2025-26
Calculations
Extracted
Data Adjustments*
Entered
Data/
Totals
Extracted
Data Adjustments*
Entered
Data/
Totals

28. Total Interest and Return on Inv estments
(Funds 01, 09, and 62; objects 8660 and 8662) 419,200.06 419,200.06 264,000.00 264,000.00 D. APPROPRIATIONS LIMIT CALCULATIONS 2024-25 Actual 2025-26 Budget

PRELIMINARY APPROPRIATIONS LIMIT

1. Rev ised Prior Year Program Limit (Lines A1 plus A6) 11,426,629.41 11,449,544.37

2. Inf lation Adjustment 1.0362 1.0644

3. Program Population Adjustment (Lines B3 div ided
by [A2 plus A7]) (Round to f our decimal places) 0.9670 0.9569

4. PRELIMINARY APPROPRIATIONS LIMIT
(Lines D1 times D2 times D3) 11,449,544.37 11,661,639.85

APPROPRIATIONS SUBJECT TO THE LIMIT

5. Local Rev enues Excluding Interest (Line C18) 6,694,199.93 6,699,984.00

6. Preliminary State Aid Calculation
a.

Minimum State Aid in Local Limit (Greater of $120 times Line B3 or $2,400; but not greater than Line C26 or less than zero) 120,758.40 115,548.00
b.

Maximum State Aid in Local Limit (Lesser of Line C26 or Lines D4 minus D5 plus C23; but not less than zero) 5,523,941.12 5,718,480.85
c. Preliminary State Aid in Local Limit (Greater of Lines D6a or D6b) 5,523,941.12 5,718,480.85

7. Local Rev enues in Proceeds of Taxes
a.

Interest Counting in Local Limit (Line C28 div ided by [Lines C27 minus C28] times [Lines D5 plus D6c]) 247,312.56 170,772.12
b. Total Local Proceeds of Taxes (Lines D5 plus D7a) 6,941,512.49 6,870,756.12

8. State Aid in Proceeds of Taxes (Greater of Line D6a, or Lines D4 minus D7b plus C23; but not greater than Line C26 or less than zero) 5,276,628.56 5,547,708.73

9. Total Appropriations Subject to the Limit
a. Local Rev enues (Line D7b) 6,941,512.49
b. State Subv entions (Line D8) 5,276,628.56
c. Less: Excluded Appropriations (Line C23) 768,596.68
d. TOTAL APPROPRIATIONS SUBJECT TO THE LIMIT
(Lines D9a plus D9b minus D9c) 11,449,544.37

10. Adjustments to the Limit Per
Government Code Section 7902.1
(Line D9d minus D4) 0.00
SUMMARY 2024-25 Actual 2025-26 Budget

11. Adjusted Appropriations Limit
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: GANN_District, Version 12 Page 4 Printed: 8/26/2025 3:17 PM Unaudited Actuals 12 62810 0000000
Fortuna Union High Fiscal Year 2024-25 Form GANN
Humboldt County School District Appropriations Limit Calculations F8A3T2UR4X(2024-25) 2024-25
Calculations
2025-26
Calculations
Extracted
Data Adjustments*
Entered
Data/
Totals
Extracted
Data Adjustments*
Entered
Data/
Totals
(Lines D4 plus D10) 11,449,544.37 11,661,639.85

12. Appropriations Subject to the Limit
(Line D9d) 11,449,544.37
"* Please prov ide below an explanation f or each entry in the adjustments column." Prior Year key ing error.

Angela West [email protected] (707) 441-3946
Gann Contact Person Contact Email Address Contact Phone Number California Dept of Education
SACS Financial Reporting Software - SACS V13
File: ICR, Version 9 Page 1 Printed: 8/25/2025 2:16 PM
Unaudited Actuals 12 62810 0000000
Fortuna Union High 2024-25 Unaudited Actuals Form ICR
Humboldt County Indirect Cost Rate Worksheet F8A3T2UR4X(2024-25) Part I - General Administrative Share of Plant Services Costs Calif ornia's indirect cost plan allows that the general administrativ e costs in the indirect cost pool may include that portion of plant serv ices costs (maintenance and operations costs and f acilities rents and leases costs) attributable to the general administrativ e of f ices. The calculation of the plant serv ices costs attributed to general administration and included in the pool is standardized and automated using the percentage of salaries and benef its relating to general administration as proxy f or the percentage of square f ootage occupied by general administration.

A. Salaries and Benefits - Other General Administration and Centralized Data Processing

1. Salaries and benef its paid through pay roll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 7200-7700, goals 0000 and 9000) 530,281.53

2. Contracted general administrativ e positions not paid through pay roll a. Enter the costs, if any , of general administrativ e positions perf orming serv ices ON SITE but paid through a contract, rather than through pay roll, in f unctions 7200-7700, goals 0000 and 9000, Object 5800. b. If an amount is entered on Line A2a, prov ide the title, duties, and approximate FTE of each general administrativ e position paid through a contract. Retain supporting documentation in case of audit.

B. Salaries and Benefits - All Other Activities

1. Salaries and benef its paid through pay roll (Funds 01, 09, and 62, objects 1000-3999 except 3701-3702) (Functions 1000-6999, 7100-7180, & 8100-8400; Functions 7200-7700, all goals except 0000 & 9000) 13,006,349.21 C. Percentage of Plant Services Costs Attributable to General Administration (Line A1 plus Line A2a, div ided by Line B1; zero if negativ e) (See Part III, Lines A5 and A6) 4.08% Part II - Adjustments for Employment Separation Costs
When an employ ee separates f rom serv ice, the local educational agency (LEA) may incur costs associated with the separation in addition to the employ ee's regular salary and benef its f or the f inal pay period. These additional costs can be categorized as "normal" or "abnormal or mass" separation costs.

Normal separation costs include items such as pay f or accumulated unused leav e or routine sev erance pay authorized by gov erning board policy . Normal separation costs are not allowable as direct costs to f ederal programs, but are allowable as indirect costs. State programs may hav e similar restrictions. Where f ederal or state program guidelines required that the LEA charge an employ ee's normal separation costs to an unrestricted resource rather than to the restricted program in which the employ ee worked, the LEA may identif y and enter these costs on Line A f or inclusion in the indirect cost pool.

Abnormal or mass separation costs are those costs resulting f rom actions taken by an LEA to inf luence employ ees to terminate their employ ment earlier than they normally would hav e. Abnormal or mass separation costs include retirement incentiv es such as a Golden Handshake or sev erance packages negotiated to ef f ect termination. Abnormal or mass separation costs may not be charged to f ederal programs as either direct costs or indirect costs. Where an LEA paid abnormal or mass separation costs on behalf of positions in general administrativ e f unctions included in the indirect cost pool, the LEA must identif y and enter these costs on Line B f or exclusion f rom the pool.

A. Normal Separation Costs (optional)
Enter any normal separation costs paid on behalf of employ ees of restricted state or f ederal programs that were charged to an unrestricted resource (0000-1999) in f unds 01, 09, and 62 with f unctions 1000-6999 or 8100-8400 rather than to the restricted program. These costs will be mov ed in Part III f rom base costs to the indirect cost pool.

Retain supporting documentation.

B. Abnormal or Mass Separation Costs (required)
Enter any abnormal or mass separation costs paid on behalf of general administrativ e positions charged to unrestricted resources (0000-1999) in f unds 01, 09, and 62 with f unctions 7200-7700. These costs will be mov ed in Part III f rom the indirect cost pool to base costs. If none, enter zero. 0.00 Part III - Indirect Cost Rate Calculation (Funds 01, 09, and 62, unless indicated otherwise) A. Indirect Costs

1. Other General Administration, less portion charged to restricted resources or specif ic goals (Functions 7200-7600, objects 1000-5999, minus Line B9) 585,825.89

2. Centralized Data Processing, less portion charged to restricted resources or specif ic goals (Function 7700, objects 1000-5999, minus Line B10) 380,382.63 California Dept of Education
SACS Financial Reporting Software - SACS V13
File: ICR, Version 9 Page 2 Printed: 8/25/2025 2:16 PM
Unaudited Actuals 12 62810 0000000
Fortuna Union High 2024-25 Unaudited Actuals Form ICR
Humboldt County Indirect Cost Rate Worksheet F8A3T2UR4X(2024-25)

3. External Financial Audit - Single Audit (Function 7190, resources 0000-1999, goals 0000 and 9000, objects 5000 - 5999) 0.00

4. Staf f Relations and Negotiations (Function 7120, resources 0000-1999, goals 0000 and 9000, objects 1000 - 5999) 0.00

5. Plant Maintenance and Operations (portion relating to general administrativ e of f ices only ) (Functions 8100-8400, objects 1000-5999 except 5100, times Part I, Line C) 64,023.92

6. Facilities Rents and Leases (portion relating to general administrativ e of f ices only ) (Function 8700, resources 0000-1999, objects 1000-5999 except 5100, times Part I, Line C) 0.00

7. Adjustment f or Employ ment Separation Costs
a. Plus: Normal Separation Costs (Part II, Line A) 0.00 b. Less: Abnormal or Mass Separation Costs (Part II, Line B) 0.00

8. Total Indirect Costs (Lines A1 through A7a, minus Line A7b) 1,030,232.44

9. Carry -Forward Adjustment (Part IV, Line F) (39,145.61)

10. Total Adjusted Indirect Costs (Line A8 plus Line A9) 991,086.83 B. Base Costs

1. Instruction (Functions 1000-1999, objects 1000-5999 except 5100) 8,560,295.42

2. Instruction-Related Serv ices (Functions 2000-2999, objects 1000-5999 except 5100) 1,902,276.75

3. Pupil Serv ices (Functions 3000-3999, objects 1000-5999 except 4700 and 5100) 2,154,715.02

4. Ancillary Serv ices (Functions 4000-4999, objects 1000-5999 except 5100) 736,469.39

5. Community Serv ices (Functions 5000-5999, objects 1000-5999 except 5100) 0.00

6. Enterprise (Function 6000, objects 1000-5999 except 4700 and 5100) 0.00

7. Board and Superintendent (Functions 7100-7180, objects 1000-5999, minus Part III, Line A4) 431,597.66

8. External Financial Audit - Single Audit and Other (Functions 7190-7191, objects 5000 - 5999, minus Part III, Line A3) 56,420.00

9. Other General Administration (portion charged to restricted resources or specif ic goals only ) (Functions 7200-7600, resources 2000-9999, objects 1000-5999; Functions 7200-7600, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 617,533.31

10. Centralized Data Processing (portion charged to restricted resources or specif ic goals only ) (Function 7700, resources 2000-9999, objects 1000-5999; Function 7700, resources 0000-1999, all goals except 0000 and 9000, objects 1000-5999) 0.00

11. Plant Maintenance and Operations (all except portion relating to general administrativ e of f ices) (Functions 8100-8400, objects 1000-5999 except 5100, minus Part III, Line A5) 1,505,189.70

12. Facilities Rents and Leases (all except portion relating to general administrativ e of f ices) (Function 8700, objects 1000-5999 except 5100, minus Part III, Line A6) 0.00

13. Adjustment f or Employ ment Separation Costs
a. Less: Normal Separation Costs (Part II, Line A) 0.00 b. Plus: Abnormal or Mass Separation Costs (Part II, Line B) 0.00

14. Student Activ ity (Fund 08, f unctions 4000-5999, objects 1000-5999 except 5100) 466,739.83

15. Adult Education (Fund 11, f unctions 1000-6999, 8100-8400, and 8700, objects 1000-5999 except 5100) 0.00

16. Child Dev elopment (Fund 12, f unctions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100) 0.00

17. Caf eteria (Funds 13 & 61, f unctions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100) 376,572.62

18. Foundation (Funds 19 & 57, f unctions 1000-6999, 8100-8400 & 8700, objects 1000-5999 except 4700 & 5100) 0.00

19. Total Base Costs (Lines B1 through B12 and Lines B13b through B18, minus Line B13a) 16,807,809.70 C. Straight Indirect Cost Percentage Before Carry-Forward Adjustment (For information only - not for use when claiming/recovering indirect costs) (Line A8 div ided by Line B19) 6.13%
D. Preliminary Proposed Indirect Cost Rate
(For final approved fixed-with-carry-forward rate for use in 2026-27 see www.cde.ca.gov/fg/ac/ic) (Line A10 div ided by Line B19) 5.90%
Part IV - Carry-forward Adjustment
The carry -f orward adjustment is an af ter-the-f act adjustment f or the dif f erence between indirect costs recov erable using the indirect cost rate approv ed f or use in a giv en y ear, and the actual indirect costs incurred in that y ear. The carry -f orward adjustment eliminates California Dept of Education
SACS Financial Reporting Software - SACS V13
File: ICR, Version 9 Page 3 Printed: 8/25/2025 2:16 PM
Unaudited Actuals 12 62810 0000000
Fortuna Union High 2024-25 Unaudited Actuals Form ICR
Humboldt County Indirect Cost Rate Worksheet F8A3T2UR4X(2024-25) the need f or LEAs to f ile amended f ederal reports when their actual indirect costs v ary f rom the estimated indirect costs on which the approv ed rate was based.

Where the ratio of indirect costs incurred in the current y ear is less than the estimated ratio of indirect costs on which the approv ed rate f or use in the current y ear was based, the carry -f orward adjustment is limited by using either the approv ed rate times current y ear base costs, or the highest rate actually used to recov er costs f rom any program times current y ear base costs, if the highest rate used was less than the approv ed rate. Rates used to recov er costs f rom programs are display ed in Exhibit A.

A. Indirect costs incurred in the current year (Part III, Line A8) 1,030,232.44 B. Carry-forward adjustment from prior year(s)

1. Carry -f orward adjustment f rom the second prior y ear 197,930.81

2. Carry -f orward adjustment amount def erred f rom prior y ear(s), if any 0.00 C. Carry-forward adjustment for under- or over-recovery in the current year

1. Under-recov ery : Part III, Line A8, plus carry -f orward adjustment f rom prior y ears, minus (approv ed indirect cost rate (7.54%) times Part III, Line B19); zero if negativ e 0.00

2. Ov er-recov ery : Part III, Line A8, plus carry -f orward adjustment f rom prior y ears, minus the lesser of (approv ed indirect cost rate (7.54%) times Part III, Line B19) or (the highest rate used to recov er costs f rom any program (7.54%) times Part III, Line B19); zero if positiv e (39,145.61) D. Preliminary carry-forward adjustment (Line C1 or C2) (39,145.61) E. Optional allocation of negative carry-forward adjustment over more than one year Where a negativ e carry -f orward adjustment causes the proposed approv ed rate to f all below zero or would reduce the rate at which the LEA could recov er indirect costs to such an extent that it would cause the LEA signif icant f iscal harm, the LEA may request that the carry -f orward adjustment be allocated ov er more than one y ear. Where allocation of a negativ e carry -f orward adjustment ov er more than one y ear does not resolv e a negativ e rate, the CDE will work with the LEA on a case-by -case basis to establish an approv ed rate.

Option 1. Preliminary proposed approv ed rate (Part III, Line D) if entire negativ e carry -f orward adjustment is applied to the current y ear calculation: 5.90% Option 2. Preliminary proposed approv ed rate (Part III, Line D) if one-half of negativ e carry -f orward adjustment ($-19572.80) is applied to the current y ear calculation and the remainder ($-19572.81) is def erred to one or more f uture y ears: 6.01% Option 3. Preliminary proposed approv ed rate (Part III, Line D) if one-third of negativ e carry -f orward adjustment ($-13048.54) is applied to the current y ear calculation and the remainder ($-26097.07) is def erred to one or more f uture y ears: 6.05% LEA request f or Option 1, Option 2, or Option 3
1 F. Carry-forward adjustment used in Part III, Line A9 (Line D minus amount deferred if Option 2 or Option 3 is selected) (39,145.61)
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: ICR, Version 9 Page 4 Printed: 8/25/2025 2:16 PM
Unaudited Actuals 12 62810 0000000
Fortuna Union High 2024-25 Unaudited Actuals Form ICR
Humboldt County Exhibit A: Indirect Cost Rates Charged to Programs F8A3T2UR4X(2024-25) Approv ed
indirect
cost rate: 7.54%
Highest
rate used
in any
program: 7.54%
Fund Resource
Eligible
Expenditures
(Objects
1000-5999
except 4700
& 5100)
Indirect
Costs
Charged
(Objects
7310 and
7350)
Rate
Used
01 3010 386,735.17 29,159.83 7.54%
01 3182 135,349.54 10,205.36 7.54%
01 3327 11,753.89 886.24 7.54%
01 3410 84,325.65 6,358.15 7.54%
01 3550 27,863.56 1,393.18 5.00%
01 5630 27,022.13 2,037.47 7.54%
01 6266 125,509.21 9,463.39 7.54%
01 6387 131,305.63 9,900.45 7.54%
01 6388 310,099.52 15,835.67 5.11%
01 6762 97,397.99 7,343.81 7.54%
01 7339 32,638.45 2,460.94 7.54%
01 7412 16,052.93 1,210.39 7.54%
01 7413 4,869.47 367.16 7.54%
01 7810 407,580.50 30,731.57 7.54%
01 9010 432,573.51 26,340.71 6.09%
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: LOTTERY, Version 4 Page 1 Printed: 8/25/2025 2:17 PM Unaudited Actuals 12 62810 0000000
Fortuna Union High 2024-25 Unaudited Actuals Form L
Humboldt County LOTTERY REPORT F8A3T2UR4X(2024-25)
Revenues, Expenditures and
Ending Balances - All Funds
Description Object Codes
Lottery:

Unrestricted
(Resource 1100)
Transferred to
Other
Resources for
Expenditure
Lottery:

Instructional
Materials
(Resource 6300)*
Totals
A. AMOUNT AVAILABLE FOR THIS FISCAL YEAR

1. Adjusted Beginning Fund Balance 9791-9795 256,571.41 400,672.21 657,243.62

2. State Lottery Rev enue 8560 206,896.20 98,791.27 305,687.47

3. Other Local Rev enue 8600-8799 0.00 0.00 0.00

4. Transf ers f rom Funds of Lapsed/Reorganized Districts 8965 0.00 0.00 0.00

5. Proceeds f rom SBITAs 8974 0.00 0.00 0.00

6. Contributions f rom Unrestricted Resources (Total must be zero) 8980 0.00 0.00

7. Total Av ailable (Sum Lines A1 through A6) 463,467.61 0.00 499,463.48 962,931.09 B. EXPENDITURES AND OTHER FINANCING USES

1. Certif icated Salaries 1000-1999 0.00 0.00 0.00

2. Classif ied Salaries 2000-2999 26.32 0.00 26.32

3. Employ ee Benef its 3000-3999 9.76 0.00 9.76

4. Books and Supplies 4000-4999 19,650.79 78,560.29 98,211.08

5. a. Serv ices and Other Operating Expenditures (Resource 1100) 5000-5999 36,584.66 36,584.66
b. Serv ices and Other Operating Expenditures (Resource 6300)
5000-5999, except
5100, 5710, 5800 0.00 0.00
c. Duplicating Costs f or Instructional Materials (Resource 6300) 5100, 5710, 5800 0.00 0.00

6. Capital Outlay 6000-6999 0.00 0.00 0.00

7. Tuition 7100-7199 0.00 0.00

8. Interagency Transf ers Out
a. To Other Districts, County Of f ices, and Charter Schools 7211, 7212, 7221,
7222, 7281, 7282 0.00 0.00
b. To JPAs and All Others
7213, 7223, 7283,
7299 0.00 0.00

9. Transf ers of Indirect Costs 7300-7399 0.00 0.00

10. Debt Serv ice 7400-7499 61,767.41 61,767.41

11. All Other Financing Uses 7630-7699 0.00 0.00

12. Total Expenditures and Other Financing Uses (Sum Lines B1 through B11 )
118,038.94

0.00 78,560.29
196,599.23
C. ENDING BALANCE (Must equal Line A7 minus Line
B12) 979Z 345,428.67 0.00 420,903.19 766,331.86
D. COMMENTS:

Data f rom this report will be used to prepare a report to the Legislature as required by Control Section 24.60 of the Budget Act. *Pursuant to Gov ernment Code Section 8880.4(a)(2)(B) and the def inition in Education Code Section 60010(h), Resource 6300 f unds are to be used f or the purchase of instructional materials only . Any amounts in the shaded cells of this column should be rev iewed f or appropriateness.

California Dept of Education
SACS Financial Reporting Software - SACS V13
File: PCRAF, Version 1 Page 1 Printed: 8/25/2025 2:18 PM Unaudited Actuals
Fortuna Union High 2024-25 12 62810 0000000
Humboldt County Form and Charter Schools Funds Form PCRAF Program Cost Report F8A3T2UR4X(2024-25)
Schedule of Allocation Factors (AF) for Support Costs
Teacher Full-Time Equivalents Classroom Units Pupils Transported Instructional
Supervision and
Administration
(Functions 2100 -
2200)
Library, Media,
Technology and
Other Instructional
Resources
(Functions 2420-
2495)
School
Administration
(Function 2700)
Pupil Support
Services
(Functions 3100-3199
& 3900)
Plant Maintenance
and Operations
(Functions 8100-
8400)
Facilities Rents and
Leases
(Function 8700)
Pupil Transportation
(Function 3600)
A. Amount of Undistributed Expenditures, Funds 01, 09, and 62, Goals 0000 and 9000 (will be allocated based on factors input) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 B. Enter Allocation Factor(s) by Goal: FTE Factor(s) FTE Factor(s) FTE Factor(s) FTE Factor(s) CU Factor(s) CU Factor(s) PT Factor(s) (Note: Allocation f actors are only needed f or a column if there are undistributed expenditures in line A.)
Instructional Goals Description
0001 Pre-Kindergarten
1110 Regular Education, K–12
3100 Alternativ e Schools
3200 Continuation Schools
3300 Independent Study Centers
3400 Opportunity Schools
3550 Community Day Schools
3700 Specialized Secondary Programs
3800 Career Technical Education
4110 Regular Education, Adult
4610 Adult Independent Study Centers
4620 Adult Correctional Education
4630 Adult Career Technical Education
4760 Bilingual
4850 Migrant Education
5000-5999 Special Education (allocated to 5001)
6000 ROC/P
Other Goals Description
7110 Nonagency - Educational
7150 Nonagency - Other
8100 Community Serv ices
8500 Child Care and Dev elopment Serv ices
Other Funds Description
- - Adult Education (Fund 11)
- - Child Dev elopment (Fund 12)
- - Caf eteria (Funds 13 & 61)
C. Total Allocation Factors 0.00 0.00 0.00 0.00 0.00 0.00 0.00 California Dept of Education
SACS Financial Reporting Software - SACS V13
File: PCR, Version 4 Page 1 Printed: 8/25/2025 2:18 PM
Unaudited Actuals
Fortuna Union High 2024-25 12 62810 0000000
Humboldt County General Fund and Charter Schools Funds Form PCR Program Cost Report F8A3T2UR4X(2024-25)
Direct Costs
Total Costs by
Program
(col. 3 + 4 + 5)
Goal Program/Activity Column 6
Direct Charged
(Schedule DCC)
Column 1
Allocated
(Schedule AC)
Column 2
Subtotal
(col. 1 + 2)
Column 3
Central Admin
Costs
(col. 3 x Sch. CAC
line E)
Column 4
Other Costs
(Schedule OC)
Column 5
Instructional Goals
0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.00
1110 Regular Education, K–12 11,802,248.85 0.00 11,802,248.85 1,036,298.94 12,838,547.79 3100 Alternativ e Schools 0.00 0.00 0.00 0.00 0.00
3200 Continuation Schools 475,315.63 0.00 475,315.63 41,735.19 517,050.82 3300 Independent Study Centers 282,330.66 0.00 282,330.66 24,790.10 307,120.76 3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00
3550 Community Day Schools 0.00 0.00 0.00 0.00 0.00
3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.00 3800 Career Technical Education 1,659,971.88 0.00 1,659,971.88 145,754.18 1,805,726.06 4110 Regular Education, Adult 661.91 0.00 661.91 58.12 720.03 4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.00 4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.00 4760 Bilingual 179,834.14 0.00 179,834.14 15,790.37 195,624.51 4850 Migrant Education 0.00 0.00 0.00 0.00 0.00
5000-5999 Special Education 1,020,079.62 0.00 1,020,079.62 89,568.31 1,109,647.93 6000 Regional Occupational Ctr/Prg (ROC/P) 0.00 0.00 0.00 0.00 0.00 Other Goals
7110 Nonagency - Educational 798,061.52 0.00 798,061.52 70,073.96 868,135.48 7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00
8100 Community Serv ices 0.00 0.00 0.00 0.00 0.00
8500 Child Care and Dev elopment Serv ices 0.00 0.00 0.00 0.00 0.00 Other Costs
---- Food Serv ices 44,390.13 44,390.13
---- Enterprise 0.00 0.00
---- Facilities Acquisition & Construction 265,199.04 265,199.04 ---- Other Outgo 2,217,503.20 2,217,503.20
Other Funds ---- Adult Education, Child Dev elopment, Caf eteria, Foundation ([Column 3 + CAC, line C5] times CAC, line E) 0.00 0.00 57,511.48 57,511.48 ---- Indirect Cost Transf ers to Other Funds (Net of Funds 01, 09, 62, Function 7210, Object 7350) 0.00 0.00 ---- Total General Fund and Charter Schools Funds Expenditures 16,218,504.21 0.00 16,218,504.21 1,481,580.65 2,527,092.37 20,227,177.23 California Dept of Education
SACS Financial Reporting Software - SACS V13
File: PCR, Version 4 Page 2 Printed: 8/25/2025 2:18 PM
Unaudited Actuals
Fortuna Union High 2024-25 12 62810 0000000
Humboldt County General Fund and Charter Schools Funds Form PCR Program Cost Report F8A3T2UR4X(2024-25)
Schedule of Direct Charged Costs (DCC)
Goal Type of Program
Instruction
Instructional
Supervision and
Administration
Library, Media,
Technology and
Other
Instructional
Resources
School
Administration
Pupil Support
Services
Pupil
Transportation
Ancillary
Services
Community
Services
General
Administration
Plant
Maintenance
and Operations
Facilities Rents
and
Leases
Total
(Functions 1000-
1999)
(Functions 2100-
2200)
(Functions 2420-
2495) (Function 2700)
(Functions 3110-
3160 and 3900) (Function 3600)
(Functions 4000-
4999)
(Functions 5000-
5999)
(Functions 7000-
7999, except
7210)*
(Functions 8100-
8400) (Function 8700)
Instructional
Goals
0001 Pre-Kindergarten 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1110 Regular Education, K–12 5,736,119.66 76,712.09 121,605.31 1,479,998.95 1,118,799.48 1,271,136.06 419,855.19 1,578,022.11 0.00 11,802,248.85 3100 Alternativ e Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3200 Continuation Schools 357,646.55 0.00 0.00 117,669.08 0.00 0.00 0.00 0.00 0.00 475,315.63 3300 Independent Study Centers 281,265.28 0.00 0.00 1,065.38 0.00 0.00 0.00 0.00 0.00 282,330.66 3400 Opportunity Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3550 Community Day Schools 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3800 Career Technical Education 1,238,855.11 80,330.07 0.00 0.00 207,871.72 0.00 131,357.10 1,557.88 0.00 1,659,971.88 4110 Regular Education, Adult 661.91 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 661.91 4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4620 Adult Correctional Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4760 Bilingual 179,834.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 179,834.14 4850 Migrant Education 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5000-5999 Special Education 897,334.92 0.00 0.00 24,102.05 98,642.65 0.00 0.00 0.00 0.00 1,020,079.62 6000 ROC/P 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Goals
7110 Nonagency - Educational 20,036.49 793.82 0.00 0.00 0.00 1,597.50 185,257.10 0.00 590,178.84 197.77 0.00 798,061.52 7150 Nonagency - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8100 Community Serv ices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8500 Child Care and Dev elopment
Serv ices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Direct Charged Costs 8,711,754.06 157,835.98 121,605.31 1,622,835.46 1,425,313.85 1,272,733.56 736,469.39 0.00 590,178.84 1,579,777.76 0.00 16,218,504.21 * Functions 7100-7199 f or goals 8100 and 8500
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: PCR, Version 4 Page 3 Printed: 8/25/2025 2:18 PM
Unaudited Actuals
Fortuna Union High 2024-25 12 62810 0000000
Humboldt County General Fund and Charter Schools Funds Form PCR Program Cost Report F8A3T2UR4X(2024-25)
Schedule of Allocated Support Costs (AC)
Goal Type of Program
Allocated Support Costs (Based on factors input on Form PCRAF) Total
Full-Time
Equivalents Classroom Units Pupils Transported
Instructional Goals
0001 Pre-Kindergarten 0.00 0.00 0.00 0.00
1110 Regular Education, K–12 0.00 0.00 0.00 0.00
3100 Alternativ e Schools 0.00 0.00 0.00 0.00
3200 Continuation Schools 0.00 0.00 0.00 0.00
3300 Independent Study Centers 0.00 0.00 0.00 0.00
3400 Opportunity Schools 0.00 0.00 0.00 0.00
3550 Community Day Schools 0.00 0.00 0.00 0.00
3700 Specialized Secondary Programs 0.00 0.00 0.00 0.00 3800 Career Technical Education 0.00 0.00 0.00 0.00
4110 Regular Education, Adult 0.00 0.00 0.00 0.00
4610 Adult Independent Study Centers 0.00 0.00 0.00 0.00 4620 Adult Correctional Education 0.00 0.00 0.00 0.00
4630 Adult Career Technical Education 0.00 0.00 0.00 0.00 4760 Bilingual 0.00 0.00 0.00 0.00
4850 Migrant Education 0.00 0.00 0.00 0.00
5000-5999 Special Education (allocated to 5001) 0.00 0.00 0.00 0.00 6000 ROC/P 0.00 0.00 0.00 0.00
Other Goals
7110 Nonagency - Educational 0.00 0.00 0.00 0.00
7150 Nonagency - Other 0.00 0.00 0.00 0.00
8100 Community Serv ices 0.00 0.00 0.00 0.00
8500 Child Care and Dev elopment Sv cs. 0.00 0.00 0.00 0.00 Other Funds
- - Adult Education (Fund 11) 0.00 0.00 0.00 0.00
- - Child Dev elopment (Fund 12) 0.00 0.00 0.00 0.00
- - Caf eteria (Funds 13 and 61) 0.00 0.00 0.00 0.00
Total Allocated Support Costs 0.00 0.00 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: PCR, Version 4 Page 4 Printed: 8/25/2025 2:18 PM
Unaudited Actuals
Fortuna Union High 2024-25 12 62810 0000000
Humboldt County General Fund and Charter Schools Funds Form PCR Program Cost Report F8A3T2UR4X(2024-25)
Schedule of Central Administration Costs (CAC)
A. Central Administration Costs in General Fund and Charter Schools Funds 1 Board and Superintendent (Funds 01, 09, and 62, Functions 7100-7180, Goals 0000-6999 and 9000, Objects 1000-7999) 431,527.69 2 External Financial Audits (Funds 01, 09, and 62, Functions 7190-7191, Goals 0000-6999 and 9000, Objects 1000 - 7999) 56,420.00 3 Other General Administration (Funds 01, 09, and 62, Functions 7200-7600 except 7210, Goal 0000, Objects 1000-7999) 613,250.33 4 Centralized Data Processing (Funds 01, 09, and 62, Function 7700, Goal 0000, Objects 1000-7999) 380,382.63 5 Total Central Administration Costs in General Fund and Charter Schools Funds 1,481,580.65 B. Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 1 Total Direct Charged Costs (f rom Form PCR, Column 1, Total) 16,218,504.21 2 Total Allocated Costs (f rom Form PCR, Column 2, Total) 0.00 3 Total Direct Charged and Allocated Costs in General Fund and Charter Schools Funds 16,218,504.21 C. Direct Charged Costs in Other Funds
1 Adult Education (Fund 11, Objects 1000-5999, except 5100) 0.00 2 Child Dev elopment (Fund 12, Objects 1000-5999, except 5100) 0.00 3 Caf eteria (Funds 13 & 61, Objects 1000-5999, except 5100) 654,989.35 4 Foundation (Funds 19 & 57, Objects 1000-5999, except 5100) 0.00 5 Total Direct Charged Costs in Other Funds 654,989.35
D. Total Direct Charged and Allocated Costs (B3 + C5) 16,873,493.56 E. Ratio of Central Administration Costs to Direct Charged and Allocated Costs (A5/D) 8.78% California Dept of Education
SACS Financial Reporting Software - SACS V13
File: PCR, Version 4 Page 5 Printed: 8/25/2025 2:18 PM
Unaudited Actuals
Fortuna Union High 2024-25 12 62810 0000000
Humboldt County General Fund and Charter Schools Funds Form PCR Program Cost Report F8A3T2UR4X(2024-25)
Schedule of Other Costs (OC)
Type of Activity
Food Services Enterprise
Facilities
Acquisition &
Construction Other Outgo
(Function 3700) (Function 6000) (Function 8500) Total
(Functions 9000-
9999)
Food Serv ices (Objects 1000-5999, 6400-6920) 44,390.13 44,390.13 Enterprise (Objects 1000-5999, 6400-6920) 0.00 0.00
Facilities Acquisition & Construction (Objects 1000-6700) 265,199.04 265,199.04 Other Outgo (Objects 1000 - 7999) 2,217,503.20 2,217,503.20 Total Other Costs 44,390.13 0.00 265,199.04 2,217,503.20 2,527,092.37 California Dept of Education
SACS Financial Reporting Software - SACS V13
File: SIAA, Version 2 Page 1 Printed: 8/25/2025 2:50 PM Unaudited Actuals
Fortuna Union High 2024-25 Unaudited Actuals 12 62810 0000000 Humboldt County SUMMARY OF INTERFUND ACTIVITIES Form SIAA FOR ALL FUNDS F8A3T2UR4X(2024-25)
Description
Direct Costs -
Interfund
Indirect Costs -
Interfund
Interfund
Transfers
In
8900-8929
Interfund
Transfers
Out
7600-7629
Due
From
Other
Funds
9310
Due
To
Other
Funds
9610
Transfers
In
5750
Transfers
Out
5750
Transfers
In
7350
Transfers
Out
7350
01 GENERAL FUND
Expenditure Detail 5,305.67 0.00 0.00 0.00
Other Sources/Uses Detail 0.00 275,365.93
Fund Reconciliation 0.00 0.00
08 STUDENT ACTIVITY SPECIAL REVENUE FUND
Expenditure Detail 0.00 0.00 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
09 CHARTER SCHOOLS SPECIAL REVENUE FUND
Expenditure Detail 0.00 0.00 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
10 SPECIAL EDUCATION PASS-THROUGH FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation 0.00 0.00
11 ADULT EDUCATION FUND
Expenditure Detail 0.00 0.00 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
12 CHILD DEVELOPMENT FUND
Expenditure Detail 0.00 0.00 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
13 CAFETERIA SPECIAL REVENUE FUND
Expenditure Detail 0.00 (5,305.67) 0.00 0.00
Other Sources/Uses Detail 111,798.93 0.00
Fund Reconciliation 0.00 0.00
14 DEFERRED MAINTENANCE FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
15 PUPIL TRANSPORTATION EQUIPMENT FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
17 SPECIAL RESERVE FUND FOR OTHER THAN CAPITAL
OUTLAY
Expenditure Detail
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
18 SCHOOL BUS EMISSIONS REDUCTION FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: SIAA, Version 2 Page 2 Printed: 8/25/2025 2:50 PM Unaudited Actuals
Fortuna Union High 2024-25 Unaudited Actuals 12 62810 0000000 Humboldt County SUMMARY OF INTERFUND ACTIVITIES Form SIAA FOR ALL FUNDS F8A3T2UR4X(2024-25)
Description
Direct Costs -
Interfund
Indirect Costs -
Interfund
Interfund
Transfers
In
8900-8929
Interfund
Transfers
Out
7600-7629
Due
From
Other
Funds
9310
Due
To
Other
Funds
9610
Transfers
In
5750
Transfers
Out
5750
Transfers
In
7350
Transfers
Out
7350
Fund Reconciliation 0.00 0.00
19 FOUNDATION SPECIAL REVENUE FUND
Expenditure Detail 0.00 0.00 0.00 0.00
Other Sources/Uses Detail 0.00
Fund Reconciliation 0.00 0.00
20 SPECIAL RESERVE FUND FOR POSTEMPLOYMENT

BENEFITS
Expenditure Detail
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
21 BUILDING FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
25 CAPITAL FACILITIES FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
30 STATE SCHOOL BUILDING LEASE/PURCHASE FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
35 COUNTY SCHOOL FACILITIES FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
40 SPECIAL RESERVE FUND FOR CAPITAL OUTLAY

PROJECTS
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 163,567.00 0.00
Fund Reconciliation 0.00 0.00
49 CAP PROJ FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
51 BOND INTEREST AND REDEMPTION FUND
Expenditure Detail
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
52 DEBT SVC FUND FOR BLENDED COMPONENT UNITS
Expenditure Detail
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
53 TAX OVERRIDE FUND
Expenditure Detail
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: SIAA, Version 2 Page 3 Printed: 8/25/2025 2:50 PM Unaudited Actuals
Fortuna Union High 2024-25 Unaudited Actuals 12 62810 0000000 Humboldt County SUMMARY OF INTERFUND ACTIVITIES Form SIAA FOR ALL FUNDS F8A3T2UR4X(2024-25)
Description
Direct Costs -
Interfund
Indirect Costs -
Interfund
Interfund
Transfers
In
8900-8929
Interfund
Transfers
Out
7600-7629
Due
From
Other
Funds
9310
Due
To
Other
Funds
9610
Transfers
In
5750
Transfers
Out
5750
Transfers
In
7350
Transfers
Out
7350
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
56 DEBT SERVICE FUND
Expenditure Detail
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
57 FOUNDATION PERMANENT FUND
Expenditure Detail 0.00 0.00 0.00 0.00
Other Sources/Uses Detail 0.00
Fund Reconciliation 0.00 0.00
61 CAFETERIA ENTERPRISE FUND
Expenditure Detail 0.00 0.00 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
62 CHARTER SCHOOLS ENTERPRISE FUND
Expenditure Detail 0.00 0.00 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
63 OTHER ENTERPRISE FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
66 WAREHOUSE REVOLVING FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
67 SELF-INSURANCE FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00 0.00
Fund Reconciliation 0.00 0.00
71 RETIREE BENEFIT FUND
Expenditure Detail
Other Sources/Uses Detail 0.00
Fund Reconciliation 0.00 0.00
73 FOUNDATION PRIVATE-PURPOSE TRUST FUND
Expenditure Detail 0.00 0.00
Other Sources/Uses Detail 0.00
Fund Reconciliation 0.00 0.00
76 WARRANT/PASS-THROUGH FUND
Expenditure Detail
Other Sources/Uses Detail
Fund Reconciliation 0.00 0.00
95 STUDENT BODY FUND
Expenditure Detail
California Dept of Education
SACS Financial Reporting Software - SACS V13
File: SIAA, Version 2 Page 4 Printed: 8/25/2025 2:50 PM Unaudited Actuals
Fortuna Union High 2024-25 Unaudited Actuals 12 62810 0000000 Humboldt County SUMMARY OF INTERFUND ACTIVITIES Form SIAA FOR ALL FUNDS F8A3T2UR4X(2024-25)
Description
Direct Costs -
Interfund
Indirect Costs -
Interfund
Interfund
Transfers
In
8900-8929
Interfund
Transfers
Out
7600-7629
Due
From
Other
Funds
9310
Due
To
Other
Funds
9610
Transfers
In
5750
Transfers
Out
5750
Transfers
In
7350
Transfers
Out
7350
Other Sources/Uses Detail
Fund Reconciliation 0.00 0.00
TOTALS 5,305.67 (5,305.67) 0.00 0.00 275,365.93 275,365.93 0.00 0.00