TUITION AND FEES

​​​​​Tuition and fees are charged for the following types of activities:

• Educational programs and related activities at preschools, elementary schools, and high schools

• Daycare and similar services at parishes and schools

• Religious education and sacramental education programs in parishes​​

• Congresses and conferences (e.g., Religious Education Congress)

• Other ministerial and educational activities (e.g., choir tours, World Youth Day, pilgrimages, sports camps, and retreats)

No single rule applies to setting tuition and fees in locations or for events because of the wide disparity in communities served and the programs offered. However, achieving a balanced budget, with a reasonable surplus, is essential. T​o determine the actual cost of the event and to establish the appropriate tuition and fees, the following factors should be considered:

• Wages and benefits

• Maintaining physical plant (e.g., utilities, insurance)

• Supplies and materials

• Technology costs

• Location and travel costs

• Demographics of the sponsoring location or entity

• Financial resources of the sponsoring location or entity

• Other sources of revenues

• Fund-raising ability

• Comparison with other entities providing similar services

• History of charges and increases at the location

EMPLOYEE TUITION REDUCTION POLICY

Employees of the archdiocese or locations may apply for financial aid or scholarships at preschools, elementary schools, and high schools on the same basis as all other families. If their entitlement for scholarship assistance is identical to all other applicants and is generally based on financial need or other criteria the school establishes for scholarships, the aid has no tax consequences to the employees.

If employees are provided tuition reduction because of their employee status, whether or not the reduction is based on need, the employee tuition reduction is taxable compensation to the employee receiving the reduction. This reduction must be reported to the Internal Revenue Service and to the State of California by including the information on the employee's annual Form W-2 as income received, with adjustments if federal and state income taxes have been withheld.

If a school elects, it may develop a written qualified tuition reduction program [link to resource] for all its employees as a non-taxable employee fringe benefit. Schools considering such a program must first consult with the Office of Financial Services and the Department of Catholic Schools.

PRESCHOOLS AND ELEMENTARY SCHOOLS

Preschools and elementary schools establish the rules and amounts for any employee tuition reduction, in consultation with the pastor/administrator. Consult with the Department of Catholic Schools for guidance.

Parish and archdiocesan elementary schools are urged to provide at least 30% of scholarship assistance to children of full-time faculty and staff members of any archdiocesan or parish elementary school or high school in the Archdiocese of Los Angeles, provided parents/guardians use the application process at the school site and have a genuine need.

INTERNATIONAL STUDENT POLICY

See the archdiocesan policy on tuition and fees for international students.