C-90 Index & Data Reporting Tips

A

Accidental death and dismemberment (AD&D)

A type of insurance that provides financial benefits if the insured person dies or suffers severe injury due to an accident. This is different from traditional life insurance as it only covers specific accidents and not death from natural causes or illness. For C-90, local educational agencies (LEAs) report whether this benefit is offered to the LEA employees and/or retirees in the Employee Benefits Overview section (Yes or No).

Actuarial study

A study that applies statistical methods to assess risk in insurance, pension, finance, investment, education, and other postemployment benefits. For C-90, LEAs report the applicable actuarial study date and the unfunded liability amount in the data fields of the Employee Benefits Overview section if the LEA has authorized one of these studies for postemployment health and welfare benefits.

Access to C-90

See Login section.

B

Bargaining unit (BU)

For purposes of C-90, bargaining unit refers to an organization (and the applicable negotiating unit) that includes employees of a public school employer where one of its primary purposes is to represent those employees in their relations with that public school employer, as defined and provisioned for in Chapter 5 (commencing with Section 3540) of Division 4 of Title 1 of the Government Code. For C-90, LEAs identify only the bargaining units for nonmanagement employees including certificated classroom teachers and classified positions identified in Education Code (EC) Section 42238.016 . The BU identification allows LEAs to:

• Keep track of the salary and benefits data used for C-90 reporting.
• Report consolidated benefits information for classified employees if more than one position type is part of the same BU.
• Acknowledge labor negotiation settlement status.

While EC Section 42238.016 requires data collection for represented employees, LEAs with non-represented groups may still report data, which will provide for more comprehensive statewide reporting. Instead of the bargaining unit name, for non-represented employees, the C-90 user should enter a description of the position type(s) covered by the salary schedule and benefits and select “Yes” to the question “Is this a non-represented employee group?” which is located in the Bargaining Unit & Employee Groups section. For example, an LEA with no bargaining unit for teachers may use a description “Classroom Teachers.”

Benefit cap

A limit on the total maximum of benefits that can be received each year by an insured. For C-90, LEAs report the amount in the Health & Welfare Benefit Caps fields of the Employee Benefits Overview section if a benefit cap exists for each type of plan and whether the caps are soft or hard (question “f” in the Health & Welfare Benefit Caps fields).

• Example of a hard cap: LEA will pay a fixed dollar amount for Health and Welfare benefits.
• Example of a soft cap: LEA guarantees to pay the cost of the benefits for employee only, even if the cost changes annually.

If there are no benefit caps, the fields should be left blank to represent no cap and question “f” should be answered as “Not Applicable.”

Bilingual assignment

Per the California Commission on Teacher Credentialing (CTC), a bilingual authorization grants the holder with the ability to provide specialized instruction to individuals for whom English is a second language. For C‑90 in the Other Salary Data section, users report the following:

• For certificated employees: whether certificated teachers with bilingual assignments receive bonuses, differential pay, or stipends reported as dollars or percentage and employee counts;
• For classified positions: whether bilingual employees are used in classified positions and receive bonuses, differential pay, or stipends (Yes or No).

Bonus

An extra payment or reward presented to employees in addition to their regular salary, for example, as an incentive for exceptional performance or to encourage retention. For C-90, users report bonus information in the following situations:

• Salary Summary for certificated teachers: One-time / “a payment not tied to a step on the salary schedule” by entering “No Bonus” or dollar amount or percentage.
• Other Salary Data for certificated teachers: Section 3. Certificated Bargaining Unit Bonuses, Differential Pay, and Stipends by entering dollar amount or percentage and employee count(s).
• Other Salary Data for classified employees: Yes or No.

C

Cancer care

Insurance coverage that assists with payment for medical expenses related to cancer treatment. Services typically covered under these policies include hospitalization, surgery, chemotherapy, and non-medical costs related to transportation and lodging during treatment. For C-90, LEAs report whether this benefit is offered to the employees in the Employee Benefits Overview section (Yes or No).

Cash in lieu of benefits

A payment option where an employer offers employees a cash amount instead of traditional health and welfare benefits. This allows an employee to opt out of employer-sponsored insurance coverages and receive taxable cash. For C-90, LEAs report whether this benefit is offered to the employees in the Employee Benefits Overview section (Yes or No).

Certificated employees

In conformance with EC sections 42238.015 and 42238.016, C-90 is primarily designed to collect salary and benefit information for certificated classroom teachers. Thus, the majority of the data collection pertains directly to certificated teachers. However, data may be reported in the following situations for other certificated and non-certificated employees:

• In the Certificated Salary Section, Other Salary Data: Section 1, an LEA may identify the other types of professionals included in the certificated salary schedule, such as librarians, psychologists, counselors, and nurses. Do not report FTE counts for these professionals in the salary schedule.
• If the LEA employs non-certificated teachers as a lead-in to certificated teachers to reflect the natural salary progression, in the Salary Schedule Columns and Salary Schedule Step Data, the LEA should report the non-certificated teachers in the Salary Schedule Columns first before the certificated teachers’ columns, with the column heading “Non Cred”.

Classified employees

School employees who do not require certification. For purposes of C-90, this includes the following classifications:

• Entry level schoolsite secretary or administrative assistant
• Entry level central office secretary or administrative assistant
• Entry level bus driver
• Entry level custodian
• Entry level food service worker
• Entry level general education instructional aide
• Entry level special education instructional aide

The above list represents generic classifications. Every LEA reporting in C-90 may have a different set of classifications and should select the most suitable one to complete the reporting based on the generally accepted duties of these classifications. To aid the LEA in correlating C-90 reporting to its own terms and titles, the LEA may complete the optional items 2 and 3 in the classified Salary Summary sections and specify the name and/or the position number. For example, in the Custodian section, an LEA may identify Site Maintenance with position number 1 for a combined reference of Site Maintenance 1, which the LEA uses as its equivalent for the entry level custodian classification. Additional considerations:

• If the LEA’s salary schedule applies to C-90 identified classifications in addition to other classifications not included in C-90, the LEA should still report salary information in C-90.
• If two or more classifications identified for C-90 reporting share the salary schedule, data should be reported separately for each, with the FTE count applicable to each classification.
• If the LEA’s position structure combines two or more of the above classifications into one, the LEA should select a single classification. For example, in a single school district, with only one administrative assistant handling district and school duties, the LEA should report data for “Entry level central office secretary or administrative assistant;” and indicate no reporting for “Entry level schoolsite secretary or administrative assistant.”
• If the LEA’s position structure combines two or more of the above classifications into one and there is clear separation of the percentage in duties, the LEA should report data equal to the percentage split of the position. For example, a Custodian/Bus Driver has a duty split in percentage of 0.8 for the Custodian and 0.2 for the Bus Driver. The LEA would report 0.8 for Custodian and 0.2 for Bus Driver.
• For all C-90 classified positions, LEAs should report salary and FTE step data for entry level positions only.

Clear credential

A teaching credential with no further academic requirements to be completed. For C-90 reporting, if the column on the LEA’s certificated salary schedule includes employees with both preliminary and clear credentials, the LEA should select Clear Credential as the Credential Type in the identification of column header. For any salary schedules that also apply to “Life” credentials (issued by the CTC before September 1, 1985 and no longer available), the LEA should select Clear Credential.

Collective bargaining agreement

The negotiation process between labor unions representing public school employees and LEAs which establish agreements on items such as salary, benefits, working conditions, and other employment terms. The agreements are known as collective bargaining agreements (CBA) and are legally binding with the goal of protecting the rights and interests of employees in educational settings. C-90 users report various data regarding their CBAs including whether there is language that could retroactively increase or decrease their salary schedule in the Salary Summary section (Yes or No).

Contingency language

CBAs may include contingency language (e.g., reopeners) related to state or federal funding, legislative or regulatory language, enrollment levels, status of negotiations with other unions representing LEA’s employees, etc. C-90 users report whether there is contingency language in their CBAs that could retroactively increase or decrease their salary schedule in the Salary Summary section (Yes or No).

Credential type

To provide more uniform reporting, in addition to the LEA’s custom names for columns on the salary schedule, C-90 requires the LEA to identify the minimum credential associated with each column by selecting one of the following that best aligns with the column category:

• No credential
• Preliminary credential
• Intern credential
• Clear credential
• Emergency Permit
• Services Credential
• Other

The above list is a summarized version of the teacher credentialing variants as identified by the CTC as of 2026, and is not intended to identify all current and past credential types.

D

Differential pay

Additional compensation presented to employees for extra responsibility or working under atypical conditions (ex. Night shift, rural community, non-traditional workweek). It may or may not be a permanent part of an employee’s base salary. C-90 users report in the Other Salary Data section on whether differential pay is offered to certificated and classified employees (reported as dollars or percentage and employee counts for certificated and Yes or No for classified).

Direct funded charter school

As described in EC Section 47651, a charter school may elect to receive its funding directly from the county treasurer in lieu of having it initially disbursed to the oversight LEA, and may change the election annually, pursuant to statute. EC Code 42238.016 requires direct funded charter schools to complete the C-90 data collection. C-90 process facilitates this reporting by providing each direct funded charter school with its own access code, which may be used by the oversight entity to report data on behalf of the charter school, upon mutual agreement.

E

Emergency permit

The CTC issues emergency teaching or services permits at the request of employers who are unable to sufficiently recruit fully credentialed staff to fulfill their employment needs. EC Section 44300 and California Code of Regulations, Title 5, Division 8, Chapter 1, Article 2, Sections 80025, 80025.1, and 80025.2 address the requirements for CTC issuance of an emergency permit. If the LEA’s certificated salary schedule column(s) identify employees with emergency permits, the LEA should select Emergency Permit as the Credential Type when adding Column Headers to the certificated salary schedule. Additionally, the Salary Summary section requests information on the highest entry level for an emergency permit or intern credential teacher.

Employee Group

Certificated or classified school employees who are not represented by an organized labor group must be identified as an Employee Group. For C-90, users will enter the Employee Group name in the Overview Data / Bargaining Unit & Employee Groups section. To do this, select the “Add Bargaining Unit or Employee Group” button, which opens the required fields.

F

Full-time equivalent (FTE) – Certificated

Per California Code of Regulations, Title 5, Division 1, Chapter 11, Subchapter 13, Article 1, Section 11700 (a) “Full-time equivalent certificated employees” means any combination of full-time certificated employees and part-time certificated employee assignments that aggregate to the amount of instructional time specified in the contract of a full-time certificated classroom teacher of the district or county office of education (COE).

C-90 users report FTE Counts in the following sections and under the following direction:

• Salary Schedule Step Data under the Employee Salary Data subsection.
• Other Salary Data in the section for bonuses, differential pay, and stipends under the Employee Salary Data subsection.
• For active employee benefits under the Health & Welfare Benefits subsection.
• Retiree benefits have been updated to read “Retiree Count” in place of FTE Count.
• Report FTEs that can be applied to the salary schedule as filled positions. Do not report vacancies. Do not report temporary employees (staffing agency employees).

Full-time equivalent (FTE) – Classified

Per EC Section 42238.016 (d)(2) “Full-time equivalent” means, for classified employees, the total number of full-time equivalent employees in the LEA, with the number of full-time equivalent employees in each classified bargaining unit classification computed as the sum of both of the following:

1. The sum of the full-time equivalent of employees who work full-time hours in each work day, as defined by the LEA, in that classification. Each of these employees shall count as 1.0 full-time equivalent.
2. The sum of the full-time equivalent of employees who work less than full-time hours in each work day, as defined by the LEA, in that classification. The full-time equivalent of these employees shall be calculated by dividing the number of hours each employee works each day in that classification by the number of full-time hours.

C-90 users report FTE Counts in the following sections and under the following direction:

• In the Salary Schedule tab of the position/classification under the Employee Salary Data subsection if the LEA has salary data to submit for the classified position.
• For active employee benefits under the Health & Welfare Benefits subsection.
• Retiree benefits have been updated to read “Retiree Count” in place of FTE Count.
• Report FTEs that can be applied to the salary schedule as filled positions. Do not report vacancies. Do not report temporary employees (staffing agency employees).

Furlough days

A temporary unpaid day off for employees. Certificated and classified employees do not work or receive pay for the day, but they remain employed and retain their benefits. C-90 users address the question of furlough days in the Salary Summary section by selecting one of the options presented in the drop-down menu.

I

Intern credential

An intern program approved by the CTC that allows credential candidates who have a bachelor’s degree and subject matter competency to be employed in a classroom while completing a credential program.  If the LEA’s certificated salary schedule column(s) identifies employees with intern credentials, the LEA should select Intern Credential as the Credential Type when adding Column Headers to the certificated salary schedule. Additionally, the Salary Summary requests information on the highest entry level for an emergency permit or intern credential teacher.

Instructional days

The days when students are engaged in educational activities required of them under the immediate or general supervision of a certificated employee of the LEA. For C-90, LEAs report the number of days in the Salary Summary section. The sum of instructional days and noninstructional days equal the total number of in-service days for teachers.

J

Joint powers authority (JPA)

A legal entity formed by two or more agencies to exercise common powers. For C-90, the JPA is used in reference to employee benefits; LEAs report if benefits are purchased through a JPA in the Employee Benefits Overview section.

L

Life insurance

A contract between a policyholder and an insurance company, where the insurer promises to pay a designated beneficiary a sum of money upon the death, injury, or illness of the insured person depending on the terms of the policy. C-90 users report whether this benefit is offered to the LEA employees in the Employee Benefits Overview section (Yes or No).

Local educational agency (LEA)

For purposes of C-90 reporting, an LEA refers to a county office of education (COE), school district, or charter school.

Locally funded charter school

A charter school receiving its funding directly from its oversight LEA rather than being disbursed from the county treasurer, as described in EC Section 47651. For purposes of the C-90 data collection, the oversight LEA is responsible for submitting a locally funded charter school’s salary and benefit data. C-90 process facilitates this reporting by providing each oversight LEA with the C-90 access code for each of the locally funded charter schools, which may be used by the charter schools as well to report data, upon agreement between the charter and the oversight entity.

Longevity / anniversary

In educational employment, the compensation given to employees for long-term service. These awards are typically presented as additional pay increments after reaching certain milestones (ex. 10, 15, or 20 years). C-90 users report if longevity / anniversary increases are offered to employees in the Other Salary Data section (Yes or No and text entry description).

Login

The primary screen used by LEAs to access the School Employee Salary and Benefits Data Collection (C‑90) application using an access code unique to each LEA. During the initial launch of the application in June 2026, CDE will provide access codes to the LEAs as follows:

• A letter to each COE, addressed to the chief business official with a copy to the superintendent, as identified in the California School Directory as of June 30, 2026 containing the C-90 access code for the LEA and access codes for all locally funded charter schools under the oversight of the COE;
• A letter to each school district, addressed to the chief business official with a copy to the superintendent, as identified in the California School Directory as of June 30, 2026 containing the C-90 access code for the LEA and access codes for all locally funded charter schools under the oversight of the school district;
• A letter to each direct funded charter school containing the C-90 access code for the school, addressed to the chief business official with a copy to the charter administrator, and a copy to the chief business official of the oversight entity, as identified in the California School Directory as of June 30, 2026.

Long-term care

A type of insurance that assists with covering costs of services required for daily living assistance which are not typically paid for by standard health insurance or Medicare. It can provide care at home, in assisted living facilities, or nursing homes. C-90 users will report whether this benefit is offered to the LEA employees in the Employee Benefits Overview section (Yes or No).

Long-term disability

A type of insurance that provides income replacement if one is unable to work for an extended period due to a qualifying illness or injury. Coverage is designed to assist with covering expenses and maintaining a standard of living during the period of disability. C-90 users report whether this benefit is offered to the LEA employees in the Employee Benefits Overview section (Yes or No).

N

Night shift

A regular scheduled period of work during evening or night hours (Example 4:00 p.m. to midnight or midnight to 8:00 a.m.). C-90 users report in the Other Salary Data section on whether night shift employees are utilized in classified positions and if the LEA provides differential pay, stipends, or bonuses for night shift work (Yes or No).

Noninstructional days

Days on which students may not attend class, but staff members participate in professional development, planning, or other school-related activities. For C-90, LEAs report the number of noninstructional days for teachers in the Salary Summary section. The sum of noninstructional days and instructional days equal the total number of in-service days for teachers.

Non-traditional workweek

School staff that do not follow a traditional Monday through Friday schedule. This can include teachers or support staff that work flexible hours, compressed schedules, or shifts that accommodate the unique needs of the educational environment such as evening or weekend activities. C-90 users report in the Other Salary Data section on whether non-traditional workweek employees are utilized in classified positions and if there is differential pay, stipends, or bonuses offered for a non-traditional work week schedule (Yes or No).

P

Position number

The number assigned to a position within the LEA. If the LEA’s salary schedule utilizes position numbers in addition to or in lieu of descriptions, this optional field in the Salary Summary section can be used by the C-90 user to record that information to aid in the reporting from year to year.

Postemployment benefits

Postemployment benefits are benefits that employees earn during employment but take after employment has ended. The most common type of other postemployment benefits (OPEB) beyond pensions is retiree health care. For C-90, LEAs report Retiree Benefits for both certificated and classified staff in the 65 & Under group as well as the 66 & Over group. If the LEA offers health care benefits for retirees to purchase themselves but does not pay the costs, the section(s) for benefit entry may be bypassed by selecting “Mark Section Complete” under “No Retiree (65 & Under / 66 & Over) Benefits Added.”

Some additional scenarios to consider:

• Different LEA contributions or rates based on retirement date or age-banding: If the LEA offers different benefits based on retirement date or age, it should report separate benefits. For example:
  • Dental Plan – Retirement Date 07/01/2025
  • Dental Plan – Retirement Date 07/01/2023
  • Vision Plan – Aged 80+ (This plan would subsequently be included in the 66 & Over section.)

Prescription medication plan

An insurance plan that covers the costs of prescription medication in addition to benefits offered in the primary healthcare plan. C-90 users report whether this benefit is offered to the LEA employees in the Employee Benefits Overview section (Yes or No).

Preliminary Credential

Per the CTC, a five-year preliminary credential is the first credential issued after an individual meets basic credential requirements. A clear credential is issued when all credential requirements have been completed. For C-90 reporting, if the column on the LEA’s certificated salary schedule includes employees with both preliminary and clear credentials, the LEA should select Clear Credential as the Credential Type in the identification of the column header.

Principals’ and Superintendents’ Salaries

Consistent with the J-90 data collection, C-90 requires LEAs to report principals’ and superintendents’ salaries based on the actual amount paid during the reporting year. The data is used to calculate the statewide average salaries for principals and superintendents for LEAs to use in their School Accountability Report Cards, per EC Section 41409.3. For purposes of C-90:

• LEAs report average annualized salary amounts for elementary, middle, and high school principals.
  • For K-12 schools, report data as the high school.
  • For 7-12 schools, report data as the high school.
• Charter schools report zero for superintendent’s salary.
• LEAs should not report data for either
  • vice principals; or
  • principals of the following schools: continuation high schools, opportunity, county community, community day, juvenile court schools, and adult education centers.

R

Reporting year

When reporting in C-90, LEAs should provide information on the salaries and benefits in place during the applicable fiscal year. For fiscal year 2025–26, LEAs complete the C-90 based on the schedules in effect as of June 30, 2026. For subsequent years, 2026–27 and after, the law requires LEAs to report on or before July 1. Therefore, some LEAs may not have updated data to report if the salary negotiations remain unsettled; these LEAs report data in effect at the time of reporting in C-90.

Rural community employees

School employees who work in educational institutions located in rural areas. These employees can include teachers, administrators, and support staff. C-90 users report in the Other Salary Data section on whether rural community employees are utilized in classified positions and if there is differential pay, stipends, or bonuses offered for rural community work (Yes or No).

Represented employees

EC Section 42238.016 requires data collection for represented employees, therefore for purposes of C-90, LEAs are required to report information applicable to employees represented by a bargaining unit. While EC Section 42238.016 requires data collection for represented employees, LEAs with non-represented groups may still report data, which will provide for more comprehensive statewide reporting. Instead of the bargaining unit name, for non-represented employees, the C-90 user should enter a description of the position type(s) covered by the salary schedule and benefits and select “Yes” to the question “Is this a non-represented employee group?” which is located in the Bargaining Unit & Employee Groups section. For example, an LEA with no bargaining unit for teachers may use a description “Classroom Teachers.”

S

Salary & benefits applicability

This screen is unique to C-90 reporting. It is available to COEs and school districts that have oversight of charter schools. The list of charter schools for each entity is based on the reporting year and may vary as charter schools open or close or change oversight entity.

• If charter school employees are included in the salary schedules of the oversight entity, the COE or school district marks “Yes: Use Oversight LEA’s Salary and Benefit data for this Charter School.” Separate reporting is not required of the charter school because there is no charter school specific set of salary and benefits data. After the oversight entity marks Yes, the system does not allow a user that logs in with that charter school’s access code to submit data.
• For all other charter schools, the oversight entity must mark “No: Salary and Benefit data will be submitted separately for this Charter School.” A separate submission for the charter school is required. Either the charter school or the oversight entity may report by logging into C-90 with the charter school access code.

Salary – Certificated

C-90 collects salary information for each step of each column identified by the LEA in terms of annual salary, consistent with past practice of J-90 data collection and the provision of EC Section 42238.016(d)(3).

Salary – Classified

C-90 collects hourly, daily (optional), monthly (optional), and annual (optional) wage/salary information for the seven classifications codified in EC Section 42238.016(a). The structure of the data collection is consistent with the Certificated section of the application where possible while incorporating the nuances of Classified data for reporting purposes.

Salary schedule

A series of salary steps and ranges which make up the rates of pay for all classifications within the bargaining unit or employee group. Note that the C-90 collects salary and FTE information for one column at a time for the certificated schedule and for one item at a time for the seven positions identified in the EC Section 42238.016. Once the C-90 user enters all the data, they may access the Reports menu to download a comma-separated values file (CSV) that displays all of the entries on one sheet in a salary schedule format.

School Accountability Report Card (SARC)

California public and non-public schools annually provide information to the community to allow public comparison of schools for student achievement, environment, resources, and demographics. C-90 users provide SARC related information in the Other Salary Data section of the Certificated Data menu. The Average Annualized Salary and Number of Work Days fields must have a value. If there is no entry for a field, the C-90 user should enter zero (0) in that respective field.

Service credential

California CTC identifies the following types of Services Credentials: Administrative, Pupil Personnel, Speech-Language Pathology, Clinical Rehabilitative Services, Other (School Nurse, Teacher Librarian). If the LEA’s salary schedule column refers to one of these credentials, the LEA should select Services Credential in the Credential dropdown list when creating a salary schedule column.

Step

A specific level in a salary range that determines an employee’s rate of pay. It is a single part of a compensation system based on incremental increases due to tenure or performance. C-90 users complete numerical entry of steps in the Salary Schedule Step Data section.

Stipend

A fixed payment that occurs at regular intervals. C-90 users report in the Other Salary Data section on whether stipends are offered to classified employees (Yes or No).

Substitute

A school employee that temporarily replaces an incumbent when they are absent to avoid disruption to a classroom or to school operations. C-90 asks LEAs to identify whether substitute employees are utilized in classified positions in the Other Salary Data section and to select the appropriate step for the highest possibly salary placement for a substitute employee in the Salary Summary section for each classification.

T

Travel accident insurance

A type of insurance that provides financial protection in the event of an accident, injury, or death while traveling. Typical coverage includes accidental death, dismemberment, and medical expenses. C-90 users report whether this benefit is offered to the LEA employees in the Employee Benefits Overview section (Yes or No).

Trust

For C-90, the trust is used in reference to employee benefits; LEAs report if benefits are purchased through a JPA or trust in the Employee Benefits Overview section.

Tuition reimbursement

An amount charged for educational services provided to a student that is paid back by the employer to the employee that is the student. C-90 users will address this topic in both the Other Salary Data and Employee Benefits Overview sections with a Yes or No answer. If the LEA provides tuition reimbursement, it should be reported as either a salary item OR a benefits item, not both. Answering “Yes” in one section requires answering “No” in the other.

U

Unfunded liability

A financial obligation identified through an actuarial study for postemployment benefits that an entity is obligated to pay but lacks sufficient assets or revenues to fully fund. For C-90, LEAs report the applicable actuarial study date and the unfunded liability amount in the data fields of the Employee Benefits Overview section if the LEA has authorized one of these studies for postemployment health and welfare benefits.