Transitional Kindergarten (TK) Funding and SLCUSD
How SLCUSD pays for TK and why it matters.
TK costs SLCUSD $3.5 million annually
As a basic aid district, SLCUSD pays for TK out of its general fund.
State legislation attempting to provide TK money for basic aid districts has failed.
What does the SLCUSD budget shortfall have to do with TK?
SLCUSD is currently facing a long term structural deficit, which means incoming revenue is insufficient to cover the district’s budgeted costs. This deficit will increase significantly (to approximately $5 million) in the 2026-2027 school year. Because SLCUSD has no separate funding source for TK, the program’s costs are part of the district’s overall budget.
District staff have identified increased TK expenses as one of the reasons for the current shortfall, but we believe they have not been clear about the program’s costs.
Doesn’t the state pay for TK?
Not for basic aid districts.
In 2021, California passed a law expanding access to TK. However, despite touting “universal” TK, the state’s funding for TK programs was wrapped into the Local Control Funding Formula. As a result, state funded districts (i.e. non-basic aid districts) are allocated funding for TK, but SLCUSD is not. For basic aid districts, like SLCUSD, the cost of TK programs must be paid using local revenue.
Is SLCUSD cutting TK?
Not for the 2025-2026 school year.
In January 2025, the district released a presentation proposing the “Closure of Transitional Kindergarten” (among other cuts) as a potential way to save money and help balance the budget.
After community input, the SLCUSD Board decided to keep a shorter TK schedule for the 2025-2026 school year and look for cost savings in other areas.
Isn’t SLCUSD legally required to provide TK?
Kind of.
There are both legal and political considerations to this answer, but SLCUSD lawyers have advised the district that TK is not legally mandated for basic aid districts. The state Department of Education takes the position that all districts must abide by the state TK requirements.
However, other basic aid districts have refused to offer TK and have not faced any legal consequences. It seems there is no political will for the state to get into a battle with basic aid districts over TK, particularly without a clear enforcement mechanism built into the TK law.
How much does TK cost SLCUSD?
Approximately $3.5 million annually.
When discussing its efforts to get TK funded by the state, the district often cites an average amount non-basic aid districts receive, which is $6M.
SLCUSD could calculate the amount it would receive if TK funding was separated from the LCFF, but to our knowledge has not done so publicly.
Will the state pay for TK due to Assembly Bill (AB) 1391?
No.
Assemblywoman Dawn Addis did introduce legislation (AB 1391) in 2025 to have TK funded in basic aid districts using a disbursement separate from the LCFF. The legislation died in committee; state TK funding is not possible for the 2025-2026 school year.
The district has said it is moving forward with its legislative TK strategy, but there are no indications a renewed effort would be successful, particularly without broader support from stakeholders and legislators.
Can we drop out of basic aid status and get $6 million for TK?
No.
Basic aid status is not a choice, but a categorization used to describe districts for which local revenue exceeds the LCFF Entitlement.
Generally speaking, this is considered a good thing, because it means we have more money per pupil (from property tax revenue) than districts relying on state funding.
Our district could conceivably lose its basic aid status, but that is unlikely in the next few years.