>> WE'RE PAST READY. [NOISE] GOOD EVENING.
[I. Call to Order]
[00:00:05]
IT IS FEBRUARY 10TH, 2025 AT 6:02 PM.I NOW CALL THIS REGULAR MEETING TO ORDER.
WILL YOU ALL PLEASE JOIN ME IN THE PLEDGE OF ALLEGIANCE.
>> SEANIECE, PLEASE CALL THE ROLL.
>> BOARD MEMBERS, IS THERE A MOTION TO APPROVE THE AGENDA?
[IV. Approval of Agenda]
>> WELL, FIRST WE HAVE A SECOND. BOARD MEMBERS, IS THERE ANY DISCUSSION? ALL THOSE IN FAVOR OF APPROVING THE AGENDA, SAY AYE.
>> ALL THOSE OPPOSED, SAY NAY.
AT THIS TIME, THE BOARD OF DIRECTORS INVITE
[V. Citizen Input]
INDIVIDUALS OR DELEGATIONS TO COME FORWARD AND SPEAK ON ANY ISSUE RELATED TO SCHOOL DISTRICT OPERATIONS THAT ARE NOT INCLUDED ON TODAY'S MEETING AGENDA.CITIZEN INPUT ON ACTION AND DISCUSSION ITEMS WILL BE ACCEPTED AT THE TIME OF DISCUSSION OF EACH AGENDA ITEM.
SEANIECE, IS THERE ANY CITIZEN INPUT TONIGHT?
>> MICHAEL LAMOREUX, GOOD EVENING.
>> MICHAEL LAMOREUX, 2519 SOUTH GLASS STREET.
MY NAME IS MICHAEL LAMOREUX. I TEACH PSYCHOLOGY IN AMERICAN HISTORY AT NORTH HIGH.
I WAS APPROACHED ON FRIDAY BY A STUDENT AS A PART OF THE FCCLA PROGRAM.
I WAS WORKING ON INITIATIVE TO BRING AWARENESS AND CHANGE TO THE WAY MENTAL HEALTH IS APPROACHED, NOT JUST AT THE HIGH SCHOOL LEVEL, BUT I BELIEVE AS A DISTRICT AS A WHOLE.
I WAS SURPRISED WHEN I WAS APPROACHED, BUT AS A PSYCHOLOGY TEACHER, THE STUDENTS THINK THAT I'M THE FOREMOST EXPERT ON ALL THINGS ABOUT THE BRAIN.
BUT I HAVE BEEN AN ADVOCATE FOR MENTAL HEALTH NEEDS FOR STUDENTS FOR ALMOST 10 YEARS.
I AM MENTAL HEALTH FIRST AID CERTIFIED.
I HAVE HELPED DOZENS OF STUDENTS GET MENTAL HEALTH HELP SERVICES.
MOST IMPORTANTLY, I ATTEND THERAPY WEEKLY MYSELF.
I HAVE ALWAYS BEEN OPEN WITH MY OWN STRUGGLES WITH DEPRESSION, ANXIETY DISORDERS, AS WELL AS ADDICTION.
NOW, I'M SURE YOU'RE ALL AWARE OF THE STATUS SURROUNDING MENTAL HEALTH WITH THE YOUTH TODAY, BUT IF YOU AREN'T, HERE ARE A FEW.
ACCORDING TO THE NATIONAL ASSOCIATION OF SCHOOL PSYCHOLOGISTS, ONE IN FIVE CHILDREN AND TEENAGERS EXPERIENCE MENTAL HEALTH ISSUES DURING THEIR TIME IN SCHOOL, ANXIETY, STRESS, DEPRESSION.
ACCORDING TO THE CDC, THE THIRD LEADING CAUSE OF DEATH FOR HIGH SCHOOLERS WAS SUICIDE.
THE IMPACT OF POOR MENTAL HEALTH IS NOT JUST SEEN IN THE SELF-REPORT SURVEYS THAT WE GIVE, BUT CAN BE HIDDEN IN STUDENT ACADEMIC PERFORMANCE, ABSENTEEISM, BEHAVIOR ISSUES.
THE MOST REPORTED RISK FACTOR IN THE MOST RECENT YOUTH RISK BEHAVIOR SURVEY THAT WE GIVE WAS HOPELESSNESS.
I'M NOT JUST HERE TO SAY, HEY, THERE'S A MENTAL HEALTH CRISIS, AND THEN LEAVE.
I WANT TO OFFER SOME POTENTIAL SOLUTIONS.
FROM MY CONVERSATIONS WITH THE FCCLA STUDENT GROUP, THERE'S BEEN DIALOGUE ABOUT MORE MENTAL HEALTH INFORMATION AVAILABLE ON THE DISTRICT WEBSITE, BUT I THINK THAT CAN BE JUST THE START.
I'VE TALKED WITH SCHOOL SOCIAL WORKERS AND THERAPISTS AND THEY ARE DROWNING.
CURRENTLY, I BELIEVE THERE ARE TWO FULL-TIME SCHOOL-BASED THERAPISTS BECAUSE SADLY, MANY THERAPISTS SEEK JOBS OUTSIDE OF THE SCHOOL DISTRICT, WHICH IS UNDERSTANDABLE, THEY ARE PAID HIGHER.
BUT THE SCALE OF THE NEEDS OF THE STUDENTS IS ALMOST INSURMOUNTABLE.
THE DISTRICT WEBSITE HIGHLIGHTS WE HAVE 30 FULL-TIME COUNSELORS.
THAT MIGHT NOT BE THE FULL PICTURE BECAUSE AS YOU KNOW, THE ROLE OF COUNSELORS IS MORE IN HELPING STUDENTS ACADEMICALLY AND PREPARE THEM FOR THE NEXT STEP OF THEIR EDUCATION, NOT SO MUCH IN OFFERING THERAPY SERVICES OR ANYTHING LIKE THAT.
OF COURSE, THEY'RE GOING TO HELP STUDENTS IN CRISIS, BUT SADLY A MENTAL HEALTH TYPICALLY DOESN'T RESPOND TO QUICK FIXES.
LICENSED THERAPISTS AND SOCIAL WORKERS, WHAT ABOUT THEM? I WAS UNABLE TO TRACK DOWN HOW MANY SERVED THE 15,000 STUDENTS THAT WE HAVE.
IF WE FOLLOW THE NUMBERS, THAT'S ABOUT 3,000 STUDENTS THAT WOULD NEED SERVICES IN A GIVEN YEAR.
BUT I WAS ABLE TO FIND THERE ARE 70 THERAPISTS LISTED ON PSYCHOLOGY TODAY HERE IN SIOUX CITY.
IF WE EMPLOYED EVERY SINGLE THERAPIST FULL-TIME, THAT WOULD BE A CASE-LOAD OF ABOUT 44 STUDENTS PER THERAPIST.
I KNOW WE DON'T EMPLOY ALL 70, THAT WOULD BE IMPOSSIBLE.
THE ONES THAT DO WORK FOR US TAKE A SUBSTANTIAL PAY CUT.
THE QUESTION IS, HOW DO WE GET MORE AND RETAIN MORE THERAPISTS?
[00:05:01]
WELL, I WORKED WITH RETIRED COUNCILOR JACK [INAUDIBLE], I DON'T KNOW IF YOU KNOW HIM, ON AN IDEA OF CREATING A MENTAL HEALTH PATHWAY.STUDENTS COULD BE EXPOSED TO THE VARIOUS IDEAS, METHODS, THEORIES OF SOCIAL SCIENCES TO HELP THEM DETERMINE IF, HEY, MAYBE MENTAL HEALTH FIELD IS GOING TO BE SOMETHING I'D WANT TO PURSUE.
FRESHMEN COULD FOCUS ON HEALTH, WELLNESS, HEALTH 1 AND 2.
SOPHOMORES COULD TAKE PSYCHOLOGY, SOCIOLOGY.
JUNIORS COULD TAKE MAYBE A PSYCHOLOGY WHIT COURSE, AND THEIR SENIOR YEAR, MAYBE AP PSYCHOLOGY, AND THEN MAYBE AN INTERNSHIP AT SIOUXLAND MENTAL HEALTH OR ROSECRANCE.
IF WE WERE TO DEVELOP A PATHWAY LIKE THAT, I THINK THIS COULD BE THE FIRST STEP IN INCREASING THE POOL OF MENTAL HEALTH PROFESSIONALS THAT WOULD LIVE HERE IN SIOUX CITY, AND I THINK THAT COULD HAVE A HUGE IMPACT.
THE STUDENT BODY AS A WHOLE, YEARS AGO, SIOUX CITY BROUGHT IN A MAN NAMED KEVIN HINES, A SUICIDE PREVENTION SPEAKER.
HE ATTEMPTED SUICIDE [OVERLAPPING] OFF THE GOLDEN GATE BRIDGE, AND HE SURVIVED.
>> KEVIN HINES, A SUICIDE PREVENTION SPEAKER.
HE ATTEMPTED SUICIDE OFF THE GOLDEN GATE BRIDGE AND SURVIVED.
HE WAS, WITHOUT A DOUBT, THE MOST ENGAGING AND ENTERTAINING SPEAKER EVER BROUGHT TO SIOUX CITY.
THERE WAS A GYM FULL OF STUDENTS ENGAGED, IT WAS AMAZING.
IF WE BRING IN PEOPLE LIKE HIM TO BRING AWARENESS UNTIL WE CAN ADDRESS THE PROBLEM AT A LARGER SCALE, IT MIGHT BE GOOD TO EXPLORE.
WELL, I HOPE I ACHIEVED WHAT THE STUDENTS ARE HOPING TONIGHT.
THE THING ABOUT STRUGGLE IS IT'S UNIVERSAL, BUT OUR BRAINS ARE REALLY GOOD AT MAKING US THINK THAT WE'RE THE ONLY ONES.
I DON'T HAVE TO SAY ANYTHING, WHICH IS WHY I'M ALWAYS OPEN WITH MY OWN STRUGGLES.
I WANT TO MODEL THAT IT'S OKAY TO NEED HELP.
LIFE IS ROUGH SOMETIME, BUT WE ALL EXPERIENCE IT, WHICH MEANS WE CAN ALL COME TO A SOLUTION TO THIS PROBLEM TOGETHER.
I'D BE HAPPY TO SPEAK WITH ANY OF YOU IF YOU WANT TO DISCUSS IT FURTHER.
>> THANK YOU. IS THERE ANY FOLLOW-UP QUESTIONS?
>> FIRST OF ALL, THANK YOU SO MUCH.
THE IDEA OF MENTAL HEALTH PATHWAY AS PART OF HEALTH SCIENCES, NEVER THOUGHT OF IT, NEVER HEARD OF IT, BUT IT'S CERTAINLY SOMETHING I THINK WE COULD AT LEAST ENTERTAIN AND EXPLORE AND SEE WHAT THE POSSIBILITIES ARE.
THANK YOU FOR FRESH IDEA IN MY MIND.
>> I JUST WANT TO SAY THANK YOU, AND I REMEMBER THAT SPEAKER.
I LOVE IT THAT YOU CAME WITH SOLUTIONS BECAUSE SOMETIMES WE ALL NEED HELP THINKING OF SOLUTIONS.
>> I JUST WANT TO SAY THANK YOU, FIRST AND FOREMOST, FOR SHARING YOUR PERSONAL EXPERIENCE, SECOND OF ALL TO LET YOU KNOW THAT THIS IS GREAT INFORMATION.
I DO KNOW THAT THE SIOUXLAND COMMUNITY HEALTH CENTER IS WORKING DILIGENTLY TO EXPAND THE MENTAL HEALTH CRISIS THAT WE'RE EXPERIENCING IN THE COMMUNITY, AND I WAS JUST IN A MEETING WITH THEM A COUPLE OF WEEKS AGO TO TALK ABOUT WHAT THAT COULD LOOK LIKE.
I LOVE THE IDEA OF EXPLORING A PATHWAY, SO THANK YOU FOR THAT.
>> DIRECTORS, ANY OTHER? SEANIECE, ANY OTHER?
>> AGAIN, THANK YOU VERY MUCH FOR COMING AND TALKING.
[VI. Consent Action Item(s)]
ACTION ITEMS ARE THE FOLLOWING.BOARD MEETING MINUTES FROM JANUARY 27TH, 2025, DR. ROD EARLEYWINE.
B, BOARD SPECIAL MEETING MINUTES FROM JANUARY 29TH, 2025, DR. ROD EARLEYWINE.
C, BOARD SPECIAL MEETING MINUTES FROM JANUARY 30TH, 2025, DR. ROD EARLEYWINE.
ITEM D, BOARD SPECIAL MEETING MINUTES FROM FEBRUARY 6TH, 2025, DR. ROD EARLEYWINE.
E, BOARD SPECIAL MEETING MINUTES FROM FEBRUARY 7TH, 2025, DR. ROD EARLEYWINE.
F, FINANCE REPORT, PATTY BLANKENSHIP.
BOARD MEMBERS, IS THERE A MOTION TO APPROVE THE CONSENT ACTION ITEMS?
>> WE HAVE FIRST, WE HAVE SECOND.
BOARD MEMBERS, IS THERE DISCUSSION? SEANIECE, ANY CITIZEN INPUT?
>> ALL THOSE IN FAVOR OF APPROVING THE CONSENT ACTION ITEMS, SAY AYE.
>> ALL THOSE OPPOSED, SAY NAY.
THE CONSENT ACTION ITEM HAS BEEN APPROVED.
FUTURE MEETINGS, EDUCATIONAL EQUITY COMMITTEE MEETING 12:00 PM,
[VII. Future Meetings]
FEBRUARY 14TH, 2025, ESC BOARD ROOM.BOARD FINANCE AND FACILITY COMMITTEE MEETING, 3:00 PM, FEBRUARY 17TH, 2025, ESC BOARD ROOM.
[00:10:01]
BOARD POLICY COMMITTEE MEETING 3:30 PM, FEBRUARY 18TH, 2025, ESC BOARD ROOM.BOARD STUDENT ACHIEVEMENT COMMITTEE MEETING, 12:00 PM, FEBRUARY 19TH, 2025, ESC BOARD ROOM.
EDUCATIONAL LEGISLATIVE FORUM, 8:30 AM, FEBRUARY 22ND, 2025, ESC BOARD ROOM.
REGULAR SCHOOL BOARD MEETING, 6:00 PM, FEBRUARY 24TH, 2025, ESC BOARD ROOM.
BOARD OF FINANCE AND FACILITY COMMITTEE MEETING, 03:00 PM, MARCH 3RD, 2025, ESC BOARD ROOM.
BOARD STUDENT ACHIEVEMENT COMMITTEE MEETING, 12:00 PM, MARCH 5TH, 2025, ESC BOARD ROOM.
REGULAR SCHOOL BOARD MEETING, 6:00 PM, MARCH 10TH, 2025, ESC BOARD ROOM.
[VIII.Superintendent’s Report - Dr. Rod Earleywine]
SUPERINTENDENT REPORT, DR. ROD EARLEYWINE. WELCOME BACK.>> THANK YOU. JUST A FEW THINGS.
I SPENT A DAY IN DES MOINES WITH THE SIOUX CITY CHAMBER OF COMMERCE LEGISLATIVE DAY.
IT WAS A VERY GOOD DAY, AND I APPRECIATE THEM ALLOWING ME TO ATTEND AND TO ADVOCATE FOR EDUCATION, AND AS IMPORTANTLY THE SIOUX CITY COMMUNITY SCHOOL DISTRICT.
WE WERE ABLE TO MEET WITH GOVERNOR REYNOLDS, SPEAKER OF THE HOUSE, GRASSLEY, ALONG WITH THE HOUSE MAJORITY LEADER, THE SENATE MAJORITY LEADERS, SENATE MAJORITY PRESIDENTS, CHAIRS OF THE SENATE, AND HOUSE WAYS AND MEANS COMMITTEE, AND ALONG WITH SOME OTHER INDIVIDUALS.
THESE WERE DIFFERENT MEETINGS WE HAD, ABOUT HALF HOUR, 45 MINUTES MEETING WITH THESE PEOPLE, AND EVERYBODY HAD ABOUT A MINUTE TO GIVE THEIR SPIEL WHAT THEY WERE ADVOCATING FOR.
I FOCUSED ON THE FOLLOWING SUPPLEMENTAL STATE AID.
I SIMPLY LET THEM KNOW THAT 2% WAS NOT ENOUGH.
OTHER ISSUES, WE RECEIVE $7,826 PER STUDENT THIS YEAR.
OTHER DISTRICTS ARE AS MUCH AS $140 MORE PER STUDENT, SO NOT EVERY STUDENT IS THE SAME AS FAR AS INCOME FOR SCHOOL DISTRICTS.
IF WE HAD THAT ADDITIONAL $140 PER STUDENT, THAT'D BE AN ADDITIONAL TWO MILLION DOLLARS INTO OUR GENERAL FUND.
I SPOKE ABOUT ELLS AND THE FACT THAT 24% OF OUR STUDENT BODIES ARE ELL STUDENTS, AND THE CHALLENGES WITH THAT AND THAT THE WEIGHTING CURRENTLY PROVIDED IS NOT ENOUGH.
I GAVE THE EXAMPLE THAT IN DECEMBER ALONE, WE HAD 61 NEW ELL STUDENTS COME INTO OUR SCHOOL DISTRICT WITH A WIDE RANGE OF ABILITIES AND SKILLS CONCERNING THEIR EDUCATIONAL EXPERIENCE AND THEIR LANGUAGE SKILLS.
I SPOKE TO THEM ABOUT SPECIAL ED AND THE WAITING WITH SPECIAL ED NOT BEING ENOUGH.
WE HAD ABOUT A TWO MILLION DOLLAR DEFICIT LAST YEAR.
ACROSS THE STATE, IT'S $200 MILLION DEFICIT, SO THAT FUNDING IS NOT MEETING THE NEEDS.
I SPOKE TO THEM ABOUT VALUATION AND THE INEQUITIES ASSOCIATED WITH GENERATING DOLLARS THROUGH VALUATION.
THE BEST EXAMPLE I CAN THINK OF IS PHYSICAL PLANT AND EQUIPMENT LEVY, THE BASIC 33 CENTS.
WE HAVE 14,500 STUDENTS, GIVE OR TAKE, AND WE GENERATE ABOUT $1.2 MILLION.
AMES HAS 4,500 STUDENTS, A THIRD OR MORE OR LESS STUDENTS THAN WE HAVE, AND THEY GENERATE 1.1 MILLION, SO ONLY $100,000 LESS THAN WHAT WE GENERATE.
WEST DES MOINES HAS ABOUT HALF THE NUMBER OF STUDENTS AS WE HAVE, THEY GENERATE TWO MILLION DOLLARS FROM THE 33 CENT PPEL.
WAUKEE THAT HAS ABOUT 1,000 LESS STUDENTS GENERATES TWICE AS MUCH WITH PHYSICAL PLANT AND EQUIPMENT LEVY AT $2.5 MILLION.
THAT JUST SHOWS YOU THE INEQUITY ASSOCIATED WITH THAT PIECE OF THE PIE AND THE MONEY THAT WE GENERATE.
ALSO SHARED WITH THEM OUR DISAPPOINTMENTS.
THERE'S A LOT OF TALK ABOUT THE EXPANSION OF PRESCHOOL, AND NOW IT'S THROUGH SOME COMPETITIVE GRANTS, TYING IT WITH DAYCARE.
I DON'T SEE THAT AS A BIG STEP FORWARD FOR EXPANSION OF PRESCHOOL, WHICH OUR STUDENTS REALLY NEED.
A COUPLE OF OTHER THINGS, SHOUT OUT AND CONGRATULATIONS TO ALEXANDRIA LULU VAUL, SIOUX CITY WEST ROTARY STUDENT OF THE MONTH, AND OUR OWN CAITLIN YAMADA, OUTSTANDING YOUNG JOURNALIST,
[00:15:02]
HERE WITH US TONIGHT FROM THE SIOUX CITY JOURNAL.CONGRATULATIONS ON THAT STATEWIDE AWARD, ONE OF TWO.
CONGRATULATIONS. [APPLAUSE] WITH THAT, I'LL END MY REPORT. THANK YOU.
>> THANK YOU VERY MUCH, DR. EARLEYWINE.
ITEMS OF PRESENTATION, DISCUSSION, INTERACTIONS.
[IX.A. Human Resources Report(s) – Barb Caskey]
WE HAVE ITEM A, HUMAN RESOURCE REPORT.BARB CASKEY. BOARD MEMBERS, IS THERE A MOTION TO APPROVE THE HUMAN RESOURCE REPORTS?
>> WE HAVE FIRST, WE HAVE SECOND.
BOARD MEMBERS, IS THERE ANY DISCUSSION? SEANIECE, ANY CITIZEN INPUT?
>> ALL THOSE IN FAVOR, SAY AYE.
>> ALL THOSE OPPOSED, SAY NAY.
ITEM B, TRUE-SPEAK TRAINING CONTRACT, BARB CASKEY.
[IX.B. True Speak Training Contract – Barb Caskey]
IS THERE A MOTION TO APPROVE THE TRAINING CONTRACT FOR $10,180 AND A $1,000 SITE LICENSE BETWEEN TRUE-SPEAK TRAINING SOLUTION AND THE SIOUX CITY COMMUNITY SCHOOL DISTRICTTRUE-SPEAK TRAINING SOLUTION AND THE SIOUX CITY COMMUNITY SCHOOL DISTRICT?>> WE HAVE FIRST AND A SECOND.
[NOISE] BOARD MEMBERS, ANY DISCUSSION? SEANIECE, ANY CITIZEN INPUT?
>> ALL THOSE IN FAVOR, SAY AYE.
>> ALL THOSE OPPOSED, SAY NAY.
>> YES. I DID. I'M SORRY [INAUDIBLE].
I GOT TO GIVE HIM A LITTLE MORE TIME.
[IX.C. FY26 Budgets: Student Activity Fund, Management Fund & Debt Service Fund – Patty Blankenship]
FISCAL YEAR '26 BUDGET, STUDENT ACTIVITY FUND, MANAGEMENT FUND, AND DEBT SERVICE FUND, PATTY BLANKENSHIP.PATTY IS GOING TO PRESENT TO US.
>> WE LOOK AT STUDENT ACTIVITY FUND, MANAGEMENT FUND, AND THE DEBT SERVICE FUND.
SOME GENERAL BACKGROUND ON THE STUDENT ACTIVITY FUND.
THE PURPOSE OF THE STUDENT ACTIVITY FUND IS TO ACCOUNT FOR THE FINANCIAL TRANSACTIONS RELATED TO THE CO-CURRICULAR AND EXTRACURRICULAR ACTIVITIES THAT ARE OFFERED AS PART OF THE EDUCATION PROGRAM.
THE STUDENT ACTIVITY FUNDS, THEY ARE PUBLIC FUNDS.
THE SOURCES OF REVENUE ARE GATE RECEIPTS, TICKET SALES, ADMISSIONS, DONATIONS, AND FUNDRAISERS.
THE TYPES OF EXPENDITURES THAT ARE ALLOWED ARE ORDINARY AND NECESSARY EXPENSES FOR OPERATING THE CO-CURRICULAR AND EXTRACURRICULAR ACTIVITIES.
WE DO KEEP SUBSIDIARY RECORDS FOR ALL OF THE STUDENT ACTIVITIES.
STUDENT ACTIVITIES TOGETHER IS IN ONE FUND, BUT WITHIN THAT FUND, WE BREAK IT DOWN BETWEEN WHETHER IT'S BASKETBALL OR THEATER OR WHATEVER THE STUDENT ACTIVITY IS.
WE KEEP A SUBSIDIARY RECORD OF THOSE.
GENERALLY, THE STUDENT ACTIVITY ACCOUNT, THEY'RE NOT ALLOWED TO CARRY OVER A NEGATIVE BALANCE AT THE END OF THE YEAR, AND ANY RESTRICTED DONATION OR PROCEEDS FROM FUNDRAISERS FOR A SPECIFIC ACTIVITY MUST STAY WITHIN THAT ACTIVITY ACCOUNT.
IF THERE'S A FUNDRAISER FOR SHOW CHOIR OR DONATION FOR SHOW CHOIR, IT HAS TO STAY WITHIN SHOW CHOIR.
IT CAN'T MOVE AND GO TO A DIFFERENT FUND.
OTHER REVENUES, SUCH AS ADMISSIONS AND GATE RECEIPTS, THEY MUST STAY WITHIN THE STUDENT ACTIVITY FUND, BUT THEY CAN BE MOVED FROM ONE ACCOUNT TO ANOTHER WITHIN THERE.
HOW WE BUDGET FOR THE STUDENT ACTIVITY FUND IS, I LOOK AT THE FY 24 ACTUAL REVENUE AND EXPENDITURES, AND THEN I LOOK AT THE FY 25, THE ORIGINAL BUDGET THAT WE ADOPTED WAS.
THEN FROM THERE, I ESTIMATE AN FY 26.
BUT BASICALLY, THE REVENUES AND EXPENDITURES, IN GENERAL, THEY MOSTLY EQUAL EACH OTHER, THAT AT THE END OF '24, THERE WAS AN INCREASE IN FUND BALANCE OF 27,007.44.
BUT FOR THE MOST PART, THE IDEA IS THAT THEY RAISE THE MONEY AND THEN THEY USE THE MONEY.
YOU DON'T SEE LARGE BUILD-UPS OF FUND BALANCE.
WE REALLY BUDGET FOR THEM, THEY JUST MAINTAIN THEMSELVES.
THE TOTAL ESTIMATED PROPOSED REVENUE FOR 26 IS BASED ON THE 25 NUMBER, WHICH IS 1,728,000, AND THE TOTAL EXPENSES WITH THE TRANSFERS ARE ALSO THAT NUMBER,
[00:20:04]
SO JUST BUDGETING FOR THOSE FUNDS TO BREAK EVEN.THIS IS A LITTLE BIT MORE DETAIL.
IF ANYBODY'S INTERESTED, THIS IS THE FY 24 ACTUAL EXPENDITURES BY HIGH SCHOOL, AND THE TOP PART OF IT IS STUDENT ACTIVITY CLUBS AND ORGANIZATIONS.
THEN ON THE BOTTOM PART, YOU CAN SEE THE DETAIL FOR THE ATHLETICS.
WITHIN THE ACTIVITY ACCOUNTS, THEY CLOSE OUT EVERY YEAR EXCEPT FOR THE FUNDRAISING ACCOUNTS.
ALL THE GATE RECEIPTS FOR BASKETBALL, FOOTBALL, WHATEVER IT IS, THEY CLOSE AT THE END OF THE YEAR INTO THE GENERAL ATHLETIC ACCOUNT FOR EACH HIGH SCHOOL.
THE ONLY BALANCES YOU SEE HERE ARE FUNDRAISING BALANCES THAT WOULD BE RESTRICTED FOR THAT SPECIFIC ATHLETIC EVENT.
THIS JUST SHOWS THE BREAKDOWN OF THE FUND BALANCE.
THE TOTAL FUND BALANCE WAS 798,000, AND I BROKE IT DOWN, THERE'S A LITTLE BIT IN ELEMENTARY SCHOOL, ABOUT 96,000 IN MIDDLE SCHOOL, AND THEN 692,000 FOR ALL OF THE HIGH SCHOOLS, AND YOU CAN SEE THE INDIVIDUAL BALANCES BETWEEN ACTIVITIES, ATHLETICS, AND THEN ATHLETIC FUND RAISERS.
NEXT, WE HAVE THE MANAGEMENT FUND.
THE MANAGEMENT FUND, WHAT WE REALLY PAY OUT OF THERE IS ANY EARLY RETIREMENT BENEFITS AND THEN OUR PROPERTY AND LIABILITY WORKERS COMP, AND THEN ALSO, WE HAVE A NATURAL GAS CONTRACT THAT WE PAY OUT OF THE MANAGEMENT FUND.
I'M SHOWING THREE YEARS' WORTH OF HISTORY HERE, AND THEN THE FY 25 RE-ESTIMATED BUDGET AND THEN THE PROPOSED FY 26.
AT THE END OF '24, WE HAD A FUND BALANCE OF ABOUT 5.3 MILLION FOR '25, WE'RE PROJECTING THAT TO GO DOWN BY ABOUT 484,000, SO WE'LL BE LEFT WITH ABOUT 4.9 MILLION IN FUND BALANCE.
THEN IF YOU LOOK UP AT 26, WE'RE GOING TO NEED TO GENERATE MORE REVENUE IN THE MANAGEMENT FUND BECAUSE THE ESTIMATED EXPENDITURES ARE RIGHT ABOUT 6.2 MILLION.
IF YOU LOOK AT FY 25, BUT LET'S JUST LOOK AT THE DETAIL HERE.
WE CAN SEE HERE'S THE DETAIL OF THE EXPENDITURES FOR 25, THERE ARE 5.87 MILLION, AND THAT'S A PRETTY SOLID NUMBER BECAUSE MOST OF THE MANAGEMENT FUND EXPENSES HAVE ALREADY BEEN INCURRED.
THEN OVERALL INCREASE OF 8% GETS IT TO THAT 6.2 MILLION.
YOU CAN SEE I'VE ESTIMATED WORKERS COMPENSATION WILL INCREASE BY 5%.
THAT NATURAL GAS CONTRACT WILL INCREASE BY 6%.
THEN THE MAIN ONE IS THAT PSIP AND THE PROPERTY AND THE PACKAGE AND THEN THE BREAK FIX.
I DOUBT WE'LL KNOW THOSE FINAL NUMBERS ON THE INSURANCE COSTS BEFORE WE HAVE TO CERTIFY THIS BUDGET.
THAT'S HOW I CAME UP WITH A 6.2 MILLION, REALLY ONLY AN 8% INCREASE.
THEN YOU GO BACK TO THE PREVIOUS PAGE, WHICH IS WHY I'VE ESTIMATED THAT WE NEED ABOUT 6.3 MILLION IN REVENUE TO COVER THOSE EXPENDITURES, LEAVES US WITH A $100,000 EXCESS FOR THE YEAR, WHICH WOULD INCREASE OUR FUND BALANCE JUST BELOW $5 MILLION.
IN THE LAST PREVIOUS YEARS, '22, '23, '24 AND '25, WE WERE USING FUND BALANCE AND WE KNEW THAT.
WE WERE INTENTIONALLY BRINGING THE MANAGEMENT FUND BALANCE DOWN, BUT NOW WE NEED TO BRING IT BACK UP TO A REASONABLE LEVEL, WHICH WOULD INCREASE IS A LEVY RATE CHANGE OF $0.37, SO THE MANAGEMENT FUND LEVY WOULD INCREASE FROM $1.54 TO $1.91.
THE DEBT SERVICE FUND IS BASICALLY WHERE WE USED TO ACCOUNT FOR OUR PRINCIPAL AND INTEREST PAYMENTS ON OUR DEBT.
YOU CAN SEE THE FY 24 ACTUAL, THE RE ESTIMATED 25 BUDGET AND THEN THE 26 BUDGET.
THIS IS JUST BASED ON THE PRINCIPAL AND INTEREST PAYMENTS THAT WILL MATURE IN 26.
WE ACTUALLY HAVE 21.4 MILLION OF PRINCIPAL AND INTEREST PAYMENTS DUE IN 26.
THEN THE ONLY REVENUE THAT THE DEBT SERVICE FUND HAS IS TRANSFERS IN OF ABOUT THAT SAME NUMBER.
THOSE TRANSFERS IN LARGELY COME FROM THE SALES TAX FUND.
YOU'LL SEE AN INCREASE IN FUND BALANCE OF 473,000,
[00:25:05]
WHICH IS A SINKING FUND PAYMENT.THAT'S WHY IT'S NOT ZERO BECAUSE WE'RE REQUIRED TO MAKE A SINKING FUND PAYMENT TO INCREASE THE CASH BALANCE.
THE RECOMMENDATION IS THAT THE BOARD OF DIRECTORS ACKNOWLEDGES THE INFORMATION PRESENTED REGARDING THE FY 26 BUDGETS FOR THE STUDENT ACTIVITY FUND MANAGEMENT FUND AND DEBT SERVICE.
>> BOARD MEMBERS, ARE THERE ANY QUESTIONS? JANICE, IS THERE ANY CITIZEN INPUT?
>> THE BOARD ACKNOWLEDGES THE INFORMATION PRESENTED REGARDING THE FY 26 BUDGETS FOR THE STUDENT ACTIVITY FUND MANAGEMENT FUND, AND DEBT SERVICE FUND.
ITEM D, FISCAL YEAR GENERAL FUND
[IX.D. FY26 General Fund Revenues and Expenditures Review and Property Tax Rate Discussion – Patty Blankenship ]
REVENUE AND EXPENDITURE REVIEW AND PROPERTY TAX RATE DISCUSSION.>> HERE'S THE GUIDING PRINCIPLES THAT THE BOARD DETERMINED IN OCTOBER.
THIS IS JUST SOME BACKGROUND INFORMATION ON HOW THE SCHOOL AID FORMULA WORKS.
THE BASIC FORMULA IS YOUR STUDENT ENROLLMENT TIMES YOUR COST PER STUDENT.
THERE'S THREE COMPONENTS TO THE SCHOOL AID FORMULA.
ONE IS THE UNIFORM LEVY, WHICH IS THE $5.40 PER 1,000 OF TAXABLE VALUATION, AND IF YOU'RE LOOKING DOWN AT THE BOTTOM, THAT'S THE BLUE PART.
THE BLUE PART ONE IS A PROPERTY RICH DISTRICT AND THE OTHER ONE IS A PROPERTY POOR DISTRICT.
THAT'S THE UNIFORM LEVY ACROSS THE STATE.
THEN THE NEXT PIECE IS THE STATE FOUNDATION AID, WHICH GENERALLY FUNDS UP TO 87.5% IS FUNDED BY THE STATE.
NOW, FOR OUR DISTRICT, BECAUSE WE HAVE A LOT OF PROPERTY TAX REPLACEMENT PAYMENTS, THE STATE ACTUALLY PROVIDES MORE THAN 87.5% MORE CLOSER TO ALMOST 90, 91%, AND THAT REDUCES OUR ADDITIONAL LEVY.
THEN THE OTHER PIECE TO FILL YOUR BUCKET AND THE TOP OF THE BUCKET, THAT FORMULA, AGAIN, IT STUDENT ENROLLMENT TIMES THE STATES COST PER STUDENT.
YOU CAN'T OVERFILL THE BUCKET, YOU CAN ONLY FILL UP TO THE TOP.
THE LAST PIECE IS THE ADDITIONAL LEVY, WHICH JUST FILLS THE REMAINDER.
THIS IS JUST MORE BACKGROUND INFORMATION.
BUT MOST OF THIS IS ALL FORMULA GENERATED.
THERE'S A FEW DISCRETIONARY ITEMS. ONE IS THE INSTRUCTIONAL SUPPORT PROGRAM, AND IT'S 10% IS THE MAXIMUM AND IT'S A FORMULA OF 10%.
IT'S 10% OF YOUR REGULAR DISTRICT PROGRAM COST, I BELIEVE.
WE ARE AT THE MAX FOR BOTH 25 AND 26, WE HAVE BEEN GENERATING THE MAXIMUM AMOUNT THAT WE CAN FROM THE INSTRUCTIONAL SUPPORT LEVY.
IT'S FUNDED WITH PROPERTY TAX AND WITH INCOME TAX.
WE HAVE TO FUND AT LEAST 1% WITH INCOME SURTAX BECAUSE THAT'S OUR RESOLUTION.
THE BOARD RESOLUTION WAS PASSED TO USE BOTH, SO BOTH PROPERTY TAX AND INCOME SURTAX.
THE INCOME SURTAX BASICALLY PROVIDES PROPERTY TAX RELIEF.
IN THE LAST COUPLE OF YEARS, THE INCOME SURTAX RATE HAS BEEN AT 3%.
WE'RE PROPOSING TO INCREASE THAT TO 4%, AND THAT BRINGS THE COMBINATION OF PROPERTY TAX AND INCOME SURTAX CLOSER TO 50%.
IT'S BEEN 50% BY PROPERTY TAX AND 50% BY INCOME TAX.
BUT IN ADDITION TO THAT, WE HAVE TO RAISE THE INCOME TAX IN ORDER TO GENERATE THE SAME AMOUNT OF FUNDS BECAUSE THE INCOME TAX RECEIPTS ARE DOWN.
IF WE DIDN'T INCREASE THAT TO 4%, IT WOULD BE A BIGGER INCREASE IN THE PROPERTY TAX RATE.
THEN THE NEXT PAGE JUST DETAILS THE FY 26 GENERAL FUND ESTIMATED REVENUES.
IT'S BASED ON A DRAFT AD AND LEVY, AND YOU CAN SEE THAT ABOUT 33.8% OF OUR GENERAL FUND REVENUE WOULD BE GENERATED FROM PROPERTY TAXES.
THEN ANOTHER 2.2 WOULD BE INCOME SURTAX TAX.
NOW INCOME SURTAX IS A YEAR BEHIND, SO THIS IS ACTUALLY THE 2.2 THAT WOULD RECEIVE IS BASICALLY LAST YEARS.
THEN THE STATE FOUNDATION AID WOULD COME IN WITH ALMOST 145.7 MILLION.
THEN THERE'S A STATE THAT HAS TO DO WITH THE PROPERTY TAX FORMULA WHERE THE STATE IS KICKING IN THE 796,
[00:30:07]
IT'S CALLED TWO TIER STATE ASSESSMENT LIMITATION, AND THEN 16 MILLION IN MISCELLANEOUS REVENUE.WE'D BE UP TO ABOUT 198.6 MILLION IN REVENUE, WHICH WOULD GENERATE A $10.14 CENT PROPERTY TAX RATE.
THERE ON THIS PAGE ON PAGE 7, YOU CAN SEE THE DISTRICT INCOME TAX PAID IN 2023.
THE REVENUES ARE DOWN ALMOST ABOUT NINE MILLION FROM 2022, BECAUSE THAT'S THE 23 INCOME TAXES THAT WE USE IN THE AID AND LEVY THAT WE'RE PREPARING FOR 26.
THAT'S THE REVENUE SIDE OF IT.
NOW WE'RE LOOKING AT THE EXPENDITURES, AND YOU CAN SEE THE CALCULATION AGAIN OF THE FY 26 TARGETED EXPENDITURES.
THE TARGET IS RIGHT ABOUT 201.6 MILLION, AND THAT ALLOWS FOR I USED A 2.5% INCREASE, WHICH WOULD BE ABOUT 4,000,756 THAN INCREASE IN EXPENDITURES, WHICH MEANS THE TARGET WAS THAT THE EXPENDITURE INCREASES THROUGH JUST THE NORMAL SALARY INCREASES AND OTHER BUDGET ADS WOULD BE WITHIN THAT 4.7 MILLION.
THEN THIS IS ACTUALLY THE DETAIL OF THE BUDGET INCREASES AND ADDITIONS AND THEN THE REDUCTIONS.
I THINK IF YOU CAN'T SEE IT ON YOUR COMPUTER, I THINK YOU HAVE A SEPARATE SHEET THAT YOU CAN SEE IT CLOSER.
BASICALLY HERE WE'RE ESTIMATING THAT THE INCREASES IN SALARY AND BENEFITS FOR ALL OF THE GROUPS WOULD BE ABOUT 3,000,250.
THEN THERE'S SOME OTHER ESTIMATED ADDITIONS.
THE TOTAL ESTIMATED ADDITIONS ARE ABOUT $9 MILLION.
WE'LL LOOK AT THESE IN DETAIL A LITTLE BIT, BUT I WANT TO GET ALL THE WAY TO THE BOTTOM HERE.
THE TOTAL ESTIMATE THAT MEANS WE'D HAVE TOTAL ESTIMATED INCREASES BETWEEN THE SALARY INCREASES AND THE OTHER ADDITIONS OF ABOUT 12.2 MILLION.
BUT THEN LOOK AT THE ESTIMATED REDUCTIONS.
THEN THE NET INCREASE WOULD BE ABOUT 6.1 MILLION.
THERE ARE SOME BIG NUMBERS ON THERE AND THE SHEET THAT I HANDED OUT SEPARATE, THERE'S SOME HIGHLIGHTED ITEMS. THOSE ALL HAVE TO DO WITH THE CHANGES IN THE LEGISLATIVE CHANGES WITH THE AA FUNDING.
I HAVE TO CERTIFY THE BUDGET BY FUNCTION.
I HAVE TO GET THE EXPENDITURES INTO THE CORRECT FUNCTION.
YOU CAN SEE ONE OF THOSE REDUCTIONS IS THE SPECIAL EDUCATION REDUCTION THAT'S THE 100% AMOUNT, THAT 4.9 MILLION.
CURRENTLY, THAT'S THE AA FLOW THROUGH.
THAT 4.9 MILLION, WE'RE NOT SEEING IT ON OUR BOOKS.
IT JUST COMES OUT AS FLOW THROUGH, BUT SO IT WAS IN A CATEGORY OF OTHER.
NOW THE LEGAL LEVEL OF CONTROL, IT WON'T BE AN OTHER AA FLOW THROUGH.
IT'S ACTUALLY GOING TO COME TO THE DISTRICT.
ALTHOUGH 90% OF THAT MONEY WE WILL HAVE TO PAY AA 90%, 10%.
WE HAVE SOME DISCRETION AS TO WHERE WE SPEND WHERE WE SPEND THOSE FUNDS.
BUT THAT 90%, I DON'T KNOW EXACTLY HOW THAT'S GOING TO GO TO THE AA, BUT IT'S NOT GOING TO BE FLOW THROUGH ANYMORE.
THE DISTRICT WILL BE WRITING CHECKS TO THE AA FOR THAT DOLLAR AMOUNT.
IN ORDER TO SHOW THAT ON THE BUDGET, I HAD TO PUT THAT UP UNDER STUDENT SERVICES STUDENTS AS AN ADDITION.
YOU CAN SEE THE SPED SERVICES AA 90% ADDITION OF 4.5 MILLION.
IT'S NOT EXACTLY AS THE NUMBER DOWN BELOW BECAUSE THERE'S A COUPLE OF THESE ADDITIONS, WE EARMARKED THAT, WE'RE GOING TO ADD THIS, BUT THEY'RE GOING TO BE FUNDED WITH THE 10% THAT THE DISTRICT WE'LL RETAIN.
I DON'T KNOW WHAT THE AA MODEL LOOKS LIKE.
ARE WE JUST GOING TO HAVE TO FLOW THROUGH ONE TENTH OF THAT 4.5 MILLION IN 10 MONTHS OR IS IT MORE GOING TO BE A FEE FOR SERVICE? I'M NOT SURE. BUT IN ORDER TO GET THE BUDGET CERTIFIED, THIS WAS THE METHOD THAT I CAME UP WITH TO ACCOUNT FOR THAT.
YOU CAN IGNORE THOSE BIG AA NUMBERS AND JUST LOOK AT SOME OF THE OTHER NUMBERS.
[00:35:01]
>> IF YOU HAVE QUESTIONS OR ANY OF THE ADDITIONS, I THINK THERE'S PEOPLE HERE THAT CAN ADDRESS ALL OF THOSE ADDITIONS.
I MIGHT BE ABLE TO ANSWER GENERAL QUESTIONS ON THEM.
>> JUST CUTTING THROUGH THIS, WE'RE GOING TO HAVE ABOUT A $4.9 MILLION DEFICIT.
>> IN THE PREVIOUS PAGE, WE WOULD HAVE WANTED OUR EXPENDITURE INCREASES TO FIT IN WITH ABOUT 4.9, AND WE'RE PROPOSING 6.1 MILLION, WHICH DOES PUT US OVER 1.2 MILLION.
>> BUT THE NET IS ABOUT 4.9 MILLION.
>> WELL, YEAH, WE HAVEN'T GOT THAT FAR.
THAT'S JUST HOW THE EXPENDITURES FROM A GROWTH OF TWO AND A HALF PERCENT.
WHAT WE'VE PRESENTED HERE, WE DIDN'T LIVE WITHIN THAT TWO AND A HALF PERCENT, WE'RE OVER 1.2 MILLION, AND IF YOU REMEMBER BACK TO LAST YEAR OUR EXPENDITURES WERE EXCEEDING OUR REVENUES IN OUR BUDGET ADOPTION.
THIS REVENUE EXPENDITURES WILL AGAIN BE EXCEEDING OUR REVENUES, AND WE'LL GET TO THAT PAGE, BUT I THINK IT'S ABOUT 5.9 MILLION THAT WE'D BE USING THE RESERVES.
>> DIRECTOR, IS THERE ANY FURTHER DISCUSSION? [INAUDIBLE]
>> NO, THERE'S NO QUESTIONS ON THE BUDGET ADDITIONS OR REDUCTIONS. WE'RE GOOD.
THEN THIS PAGE JUST TO SUMMARIZE IT ALL WHERE WE START WITH 196.7 MILLION OF ESTIMATED EXPENDITURES.
YOU CAN SEE THE GROSS ADDITIONS AND SEE THEY'RE LABELED ALL BY FUNCTION BECAUSE THAT'S THE LEGAL LEVEL OF CONTROL AND HOW WE CERTIFY THE BUDGET, AND YOU CAN SEE THAT WE'RE EXCEEDING THAT BY 1.2 MILLION.
NOW, WE'LL ACTUALLY CERTIFY THE BUDGET INSTEAD OF ABOUT THE 202.8, WE'LL ACTUALLY CERTIFY 203.5 BECAUSE IN THE AID LEVY RIGHT NOW, THERE WILL BE AN ADDITIONAL AA REDUCTION HAPPENS EVERY YEAR.
IT'S ABOUT 769,000 LAST YEAR, BUT THEY WON'T TAKE THAT OUT UNTIL THEY GIVE US THE PRELIMINARY AID LEVY.
WHEN YOU GO TO THE NEXT PAGE, YOU CAN SEE THAT THE GREEN COLUMN THAT SAYS FY26 CERTIFIED EXPENDITURE BUDGET IS 203.5 MILLION AT THE BOTTOM, AND IT'S HIGHER THAN WHAT OUR ESTIMATED BUDGET IS BY THAT AA BECAUSE THE AA REDUCTION IS NOT OUT OF THERE, BUT I WANTED THIS PAGE TO REPRESENT WHAT WILL ACTUALLY BE FILED WITH ALL THE BUDGET WORK PAPERS WITH THE COUNTY.
YOU CAN SEE HERE MOST OF THE CATEGORIES ARE REMAINING PERCENTAGE WISE TO THE TOTAL, PRETTY CONSISTENT.
THE LINE ITEM THAT INSTRUCTIONAL STAFF SUPPORT SERVICES, IT'S THE STUDENT SUPPORT SERVICES IS GOING FROM 3.2 MILLION TO 9.1 MILLION.
THAT'S WHERE ALL OF THE 90% OF THE SPECIAL AID FUNDING IS ALL IN THAT NUMBER.
THEN YOU CAN SEE DOWN AT THE BOTTOM, THE AA FLOW THROUGH, IT'S GOING FROM 6.4 MILLION DOWN TO 617,000.
THERE'S ONLY A LITTLE BIT THAT WILL CONTINUE TO FLOW THROUGH THE AA.
WHAT IT IS IT'S THEIR TEACHER SALARY SUPPLEMENT DOLLARS IS WHAT WILL CONTINUE TO FLOW THROUGH TO THEM.
THEN THIS IS A SUMMARY PAGE WHERE I'M ESTIMATING BOTH THE ENDING FUND BALANCES AND THE UNSPENT AUTHORIZED BUDGET, AND YOU CAN SEE THAT FOR 26, I'M PROJECTING THAT WE WOULD USE ABOUT 4.9 MILLION IN RESERVES AND THEN FOR SPENDING AUTHORITY, WE'D USE ABOUT 1.3 MILLION.
NOW, I DO EXPECT THAT THE FUND BALANCE WILL GO DOWN USING CASH AT A FASTER RATE THAN WHAT THE AUTHORIZED BUDGET WILL GO DOWN BECAUSE YOU GET SPENDING AUTHORITY FOR ANY ELL DEFICIT AND FOR SPED DEFICITS AND FOR ELL BEYOND FIVE YEARS.
OVER TIME, YOU WOULD EXPECT THAT OUR CASH IS GOING TO DECREASE, BUT OUR UNSPENT BALANCE WILL NOT FALL QUITE AS FAST.
ON THE UNSPENT BALANCE, IN OUR ESTIMATES, WE USED PRETTY CONSERVATIVE ESTIMATES ON
[00:40:02]
THE SPENT DEFICIT WE USED TWO MILLION AND WE USED, I THINK 1.2 MILLION THE ELL BEYOND FIVE YEARS, AND WE REALLY HAVEN'T GENERATED MUCH OF A EL DEFICIT A LITTLE BIT LAST YEAR, BUT I DO EXPECT IN 25, WE WILL PROBABLY HAVE MORE OF A DEFICIT THAN WHAT WE HAVE IN THE PAST.I DON'T KNOW FOR SURE WHAT THAT NUMBER IS GOING TO BE.
I DON'T HAVE AN ESTIMATE IN THERE FOR THAT.
THEN HERE'S JUST NOW WE'RE SWITCH INTO, WHAT'S THAT MEAN FOR THE PROPERTY TAXES, AND THIS IS JUST SOME BACKGROUND INFORMATION ON HOW THE PROPERTY TAXES WORK AND WHEN VALUATIONS INCREASE, WHAT HAPPENS TO THE PROPERTY TAX RATE, WHEN ENROLLMENT INCREASES, WHAT HAPPENS? THEN YOU ALSO HAVE TO TAKE INTO ACCOUNT THE ROLLBACK.
THAT'S AN ESTIMATE. WE DON'T KNOW THAT FOR SURE.
WE'LL LOOK AT THIS ONE MORE TIME.
WE ARE LOOKING AT THIS ABOUT TWO WEEKS EARLIER THAN WHAT WE NORMALLY WOULD.
I'LL BRING BACK ALMOST THIS WHOLE PRESENTATION BACK AT THE NEXT MEETING, AND THEN IT NEEDS TO BE FINAL AFTER THAT MEETING BECAUSE THEN WE'LL HAVE TO GET THE TAXPAYER STATEMENT TO THE COUNTY THAT WILL BE MAILED TO THE TAXPAYERS THAT WOULD HAVE THE TAX RATES ON THERE.
I DON'T KNOW IF IT HAS THE RATES, BUT HAS THE DOLLARS.
ANYWAYS, HERE'S A COMPARISON OF FY25 LEVY TO THE FY26.
THE ONES THAT ARE ALL FORMULA DRIVEN, AND THEN THERE'S A FEW THAT THE BOARD HAS CONTROL OVER.
THE DROPOUT PREVENTION, THE INSTRUCTIONAL SUPPORT LEVY, CASH RESERVE LEVY, WHICH WE ARE NOT IN A POSITION THAT WE NEED, AND THEN THE MANAGEMENT FUND LEVY ARE REALLY THE ONLY ONES THAT THE BOARD CONTROLS.
EVERYTHING ELSE IS FORMULA DRIVEN.
YOU CAN LOOK AT ALL OF THE DETAIL, BUT IF YOU LOOK AT THE BOX DOWN AT THE BOTTOM, YOU CAN SEE THAT THE FY25 RATE WAS $12 AND 38 CENTS.
WE'RE ALSO PROPOSING TO KEEP AT $12 AND 38 CENTS.
THE GENERAL FUND IT'S LEVY IS DECREASING BY 20 CENTS AND THE INSTRUCTIONAL SUPPORT LEVY DECREASED BY 17 CENTS PARTLY BECAUSE WE INCREASED THE INCOME SURTAX FROM 3%-4%, AND THEN THE MANAGEMENT FUND LEVY IS INCREASING BY 37 CENTS, WHICH I THINK WE NEED THAT MANAGEMENT LEVY WHERE IT'S AT.
I DON'T THINK WE'RE BEING OVERLY CONSERVATIVE OR PUTTING TOO MUCH MONEY IN THAT MANAGEMENT FUND.
I THINK THAT IS GETTING US TO THE RIGHT FUND BALANCE.
BASICALLY, NO CHANGE IN THE LEVY RATE.
THE RECOMMENDATION IS THAT THE BOARD OF DIRECTORS ACKNOWLEDGES THE INFORMATION PROVIDED RELATED TO THE GENERAL FUND BUDGETED REVENUES, EXPENDITURES, AND THE PROPERTY TAX RATES.
>> BOARD MEMBERS, ANY FURTHER DISCUSSION? DIRECTOR GREENWELL.
>> NO. GOOD JOB, PATTY. THIS MAKES SENSE.
WHAT I'D LIKE TO DO IS JUST BOARD MEMBERS JUST TO LOOK AT IT AT A MACRO BASIS ALL THE WAY FROM ASSESSED VALUATION DOWN TO HOW DOES OUR LEVY RATE TRENDS LOOK OVER THE LAST SEVERAL YEARS COMPARED TO OTHER INSTITUTES [INAUDIBLE] THERE'S SOME EXHIBITS THAT ARE PUT IN YOUR PACKAGE TONIGHT, BUT ONE THAT I PUT ON EVERYBODY'S DESK OR IN FRONT OF THEM TONIGHT IS BASICALLY WHAT WE CALL SCHEDULE A.
WHICH IS A HISTORICAL SUMMARY OF TAXABLE VALUATIONS OR TAXABLE ASSESSMENTS, NOT TOTAL ASSESSMENTS, BUT TAXABLE ASSESSMENTS, WHICH IS WHAT WE BASE THE TAX ON.
YOU CAN SEE THE LITTLE PINK HIGHLIGHTED CIRCLE AREA.
OUR TAXABLE VALUATIONS WENT DOWN $25 MILLION FROM LAST YEAR IN THE AGGREGATE, WHICH MEANS THERE'S LESS PROPERTY VALUE TO TAX.
BUT JUST SLIGHTLY, 25 MILLION IS ONLY THREE QUARTERS OF A PERCENT DOWNWARDS.
WE'RE PROPOSING THE SAME ROUNDED TO $12 AND 38 CENTS.
YOU CAN SEE THAT IN THE PINK, AND THEN THE RED ARROW GOING OVER AND SAY, SO WHAT WOULD BE OUR TOTAL TAX ASKINGS ACCORDING TO THIS PRELIMINARY ANALYSIS THAT PATTY PUT TOGETHER, AND THAT WOULD BE 41.3 MILLION DOLLARS.
YOU CAN SEE THAT. IF YOU LOOK RIGHT ABOVE THAT, YOU CAN SEE WHAT WE ACTUALLY TAX ASKINGS WERE LAST YEAR, 41,560,000.
WE'RE ACTUALLY ASKING JUST A LITTLE BIT LESS THAN WE DID THE YEAR BEFORE PRIMARILY DUE TO THE TAXABLE VALUATION RATE.
[00:45:02]
I THINK THE THING THAT WE WANT TO LOOK AT IS OVERALL.OUR AVERAGE TAXABLE VALUATIONS, THE COMPOUND AVERAGE RATE OVER THE LAST FIVE YEARS IS 4.83.
NEARLY 5% IS THE NUMBER CIRCLED IN RED.
OUR VALUATIONS OVER THIS PERIOD OF TIME FROM 2018-2023, WHICH IS THE AUTUMN NUMBER, NOT THIS YEAR'S VALUATION.
WHEN PEOPLE SAY, WELL, MY VALUATIONS ARE GOING UP, YOU HOLD THE TAX RATE STEADY, I'M STILL PAYING MORE TAXES.
THAT, IN FACT, IS TRUE. THE GOOD NEWS WITH THE SCHOOL DISTRICT IS WE'VE LOWERED LEVY RATES SINCE THAT TIME.
IF YOU LOOK OVER MIDWAY IN THE COLUMN ON SCHEDULE A, OUR AVERAGE INCREASE COMPOUND TO THE AVERAGE INCREASE IS JUST ABOUT A HALF A PERCENT OF TOTAL TAX ASKINGS.
THAT'S WHAT WE'VE ACTUALLY ASKED CITIZENS AND LEVIED CITIZENS IN TOTAL.
YOU CAN COMPARE THAT WITH OUR COUNTERPARTS.
WE HYPOTHETICAL CALCULATIONS OF THE VALUATION TIMES THE LEVY RATE, AND YOU CAN SEE THEIR COMPOUND AVERAGE INCREASES, WHICH ARE SUBSTANTIALLY HIGHER THAN OURS.
THE CONCLUSION I COME TO IS THE DISTRICT HAS BEEN A VERY CONSERVATIVE TAXPAYER FRIENDLY ORGANIZATION, AND WE HAVE FINANCIAL RESERVES THAT ALSO BACKS THAT UP.
THIS IS THE MACRO BASIS, AND THE OTHER SCHEDULES B AND C, YOU CAN SEE ALL THE COMPONENTS.
I'M NOT GOING TO GO OVER THOSE. YOU CAN SEE ALL THE COMPONENTS OF THE TAXABLE VALUATION.
COMMERCIAL INDUSTRIAL IS DOWN SIGNIFICANTLY [INAUDIBLE] OVERALL WENT DOWN [INAUDIBLE] SCHEDULE C IN THE MATERIALS ON THE BOARD WEBSITE.
YOU CAN SEE THE RELATIVE TAX ASKINGS OF THE TOP TAXING DISTRICTS IN THE STATE OF IOWA FOR LAST YEAR.
WE DON'T HAVE THEM THIS YEAR, BUT IT'S FOR LAST YEAR.
I THINK THE THING THAT DOCTOR EARLY ON WAS MENTIONING OUR TAXABLE VALUATIONS IN OUR DISTRICT.
I THINK THERE'S ONLY TWO OTHER SCHOOLS IN THE ENTIRE STATE THAT HAVE A LOWER AVERAGE PER CAPITA STUDENT THAN WE DO.
OUR VALUATIONS ARE EXTREMELY LOW.
THAT'S WHY WE GET A LOT OF STATE SUPPORT.
THAT'S WHY YOU SEE WAUKEE PAYING THREE TIMES IN THEIR TAXES THAT WE PAY BECAUSE THEY HAVE PROPERTY RICH AND THERE'S MORE ASSESS ON THAT.
BUT I THINK THE TAKEAWAY FROM THIS IS WE'VE BEEN VERY CONSERVATIVE IN OUR TAX ASKINGS.
WE'RE ACTUALLY ASKING LESS THAN WE DID LAST YEAR FROM TAXPAYERS. THANK YOU.
>> ANY FURTHER DISCUSSION BOARD MEMBERS?
> [INAUDIBLE] CITIZEN INPUT? THE BOARD ACKNOWLEDGES THE INFORMATION PROVIDED RELATED TO THE FISCAL YEAR 26 GENERAL FUND, BUDGET REVIEW AND EXPENDITURE AND PROPERTY TAXES.
ITEM E, PURCHASE OF KICKSTART MATH INTERVENTION, JARED MOSER.
[IX.E. Purchase of Kickstart Math Interventions – Jarod Mozer]
IS THERE A MOTION TO APPROVE THE PURCHASE OF KICK STAR MATH INTERVENTION MATERIALS IN THE AMOUNT OF $49,029 AND 70 CENTS TO PROVIDE RESEARCH BASED INTERVENTION FOR ELEMENTARY STUDENTS IN THE AREAS OF MATHEMATICS.>> FIRST, WE HAVE A SECOND BOARD MEMBERS.
IS THERE ANY DISCUSSION? ANY CITIZEN INPUT?
>> ALL THOSE IN FAVOR SAY AYE.
>> ALL THOSE OPPOSED, SAY NAY.
ITEM F, NEGARA GENERAL ABILITY TEST, KEN NEAL.
[IX.F. Naglieri General Ability Test – Kim Neal]
IS THERE A MOTION TO APPROVE THE PURCHASE OF NEGARA GENERAL ABILITY TESTS IN THE AMOUNT OF 13,000?BOARD MEMBERS, IS THERE ANY DISCUSSION?
>> ALL THOSE IN FAVOR SAY AYE.
>> ALL THOSE OPPOSED, SAY, NAY.
[IX.G. Contracts for Board Approval – Jim Vanderloo/ Jarod Mozer]
MR. BEL AND MR. MOSER.IS THERE A MOTION TO APPROVE AND EXECUTE THE CONTRACTS TO SUPPORT STUDENT LEARNING AND ACTIVITIES?
>> FIRST, WE HAVE SECOND. BOARD MEMBERS, IS THERE ANY DISCUSSION? [INAUDIBLE] INPUT?
>> ALL THOSE IN FAVOR, SAY AYE.
>> ALL THOSE OPPOSED, SAY NAY.
ITEM 8, SECOND AND FINAL READING OF BOARD POLICIES, DR. ROD AWEINE.
[IX.H. Second & Final Reading of Board Policies – Dr. Rod Earleywine]
WE HAVE 202.2 ADOPTION POLICY.WHAT POLICY? NOW WE'RE GOING TO ADOPT.
[LAUGHTER] I BETTER READ THAT AGAIN.
[00:50:02]
[INAUDIBLE] 202.2 ADOPTION OF POLICY, 204.12, BOARD MEETING AGENDAS, 401.1 EMPLOYEE CONFLICT OF INTEREST, 403.3 TERMINATION, DISCHARGE OF AT WILL EMPLOYEES, 403.6, DISCIPLINE, SUSPENSION, AND DISCHARGE OF TEACHERS, 403.7 PROBATIONARY PERIOD FOR TEACHERS, 404.8, ABSENT WITHOUT PAY ISB LEAVE OF ABSENT, 405.3 ACCESS TO BILLIONS, OR 503.12 STUDENT FIELD TRIPS, 50.7 EMERGENCY SCHOOL CLOSINGS, 60.10 EVALUATION OF AND REPORTING ON EDUCATIONAL PROGRAM, 602.3 PROGRAM FOR ENGLISH LEARNERS, 681.10 GRADING 800 BUSINESS OPERATION,801.1 DEPOSITORY OF FUNDS, 901.4, SELECTION OF AN ARCHITECT, 903.1 LEASE, SALE, AND DISPOSAL OF SCHOOL BUILDINGS, AND SITES.IS THERE A MOTION TO APPROVE THESE BOARD POLICIES FOR SECOND AND FINAL READING?
>> WE HAVE FIRST, WE HAVE A SECOND. BOARD MEMBERS.
IS THERE ANY DISCUSSION? DIRECTOR GREENWELL.
>> DR. EARLEYWINE, I THINK AT THE LAST MEETING, WE TALKED ABOUT DOING A REVIEW A BOARD POLICY, DOING A REVIEW OF THE AR RELATED TO THE GRADING POLICY.
IS THAT STILL IN THE PLANNING OR IN THE WORKS?
>> YES, WE WILL GET THAT IN FRONT OF BOARD.
IT NEEDS TO GO BACK TO BOARD POLICY.
>> ANY FURTHER DISCUSSION? DO ANY CITIZEN INPUT?
>> ALL THOSE IN FAVOR SAY AYE.
>> ALL THOSE OPPOSED, SAY, NAY.
IT'S AT THAT TIME OF THE NIGHT.
IS THERE A MOTION FOR ADJOURNMENT?
>> FIRST, WE HAVE A SECOND. ALL THOSE IN FAVOR SAY AYE.
>> ALL THOSE OPPOSED, SAY, NAY. WE ARE ADJOURNED.
* This transcript was compiled from uncorrected Closed Captioning.