001It's now 6 o'clock. I will call the meeting to order. Welcome everybody in attendance. Also, those of you viewing online to our annual budget and annual meeting here for the Spoon Area School District. Jesse, could you call a roll, please? >> Here. Here, here, >> here, >> present. >> Thank you. Please rise for the pledge. [Music] >> I pledge allegiance to the flag, United States of America, to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all. >> Thank you. All right, I'll start out with some announcements. This again is our annual budget and annual meeting. We will hold the regular meeting of the school board following this meeting. As far as the annual meeting goes, the board of education members and terms are as follows. Myself, Joe
002Weiss, from 2025 expires in 2028. Nathaniel Milton's term is 2023 to 2026. Michelle Jeepson is 2023 to 2020 2026. Andrew Melton serves from 24 to 2027. Megan Benson Maro serves from 23 to 2026. John Hedland is on board from 2024 to and Sue Winesberg on board from 2025 to 2028. Each speaker addressing the chair should state his or her name and township residents of rec for the record. The annual meeting is a meeting of the electors giving you the power to vote and make motions. Participation in voting is restricted to district residents. Far as voting procedure goes, voters should raise their hand and hold it up until a count is taken. The regular board meeting, like I said, will be immediately following this annual meeting to adopt the 202526 tax levy. We'll move on now
003to elect the chairperson for this particular meeting. Do I have any nominations to elect a chairperson for this meeting? >> I would nominate Joe Weiss to be chairperson of this meeting. >> Second. >> Do I have any other nominations? Do I have any other nominations? One more time. Do I have any more nominations? If not, all those in favor, please raise your hand. >> Got it. >> Thank you. So, I assume I'm it. Hear it. >> You're a landslide. >> Moving on then with the agenda for the meeting. Approval of the minutes from the annual meeting held on October 21st, 2024. You all have a copy of those, I believe, in front of you in this packet here. Do I have a motion to approve those minutes? >> So moved. >> Second. >> Any discussion?
004Hearing none. All those in favor of approving those minutes, raise your hand. Jesse can count them. Thank you. Far as new business goes, presentation on the 202526 tax levy information. Dr. Banker and Trish, please. >> All right. We'll start this evening with a general overview of the tax levy. We're looking at a $19,820,673 levy. Within that, fund 10 will be allocated 15,636,844. Our fund 39, which is our referendum approved debt levy, will be 3,958,829. And our fund 80, which is our community service fund, will be 225,000. As you can see underneath um on the slide, we have that fund 10 revenues and expenses match. So we'll have a balanced budget for this fiscal year. And then our all funds revenues and expenses are both around 27 million for the year. Since I'm new to the
005show this year, I'm adding a little bit of information that I typically have shared because it it adds some um it helps a regular person understand how does school funding work. So, it's helpful to know that what wraps up to make your property tax level levy is the revenue limit and uh deducing the state equalized aid from that. So, that's inside the property tax levy bucket. And then outside of the revenue limit are things like categorical aid, federal funds, other revenue sources like grants that we receive and so forth. So, when you think about how the levy actually is um comes together, those are the factors that influence it. fund balance typically is the difference between our assets as a school district and the liabilities or what we owe. Um, sometimes it gets confused and
006folks think about it as a savings account, but really it's far more complex than that. We have to think about the cash equivalents we have like investments and then non-cash components like things that we get like taxes um and grants. Um, and so the the difficulty of understanding fund balances, things that are impacted by it or our credit score. So if we were needing to go out and borrow money, the fund balance is one of those signs that signals our um, health and wellness. Um, sometimes there's a confusion that districts should use their fund balance to balance um, debt and so forth, but it is in our best interest to maintain a healthy fund balance like we we currently have. often fund balance could be used for planned and unplanned expenses. So if we had
007a catastrophic impact like a roof that needed repairing, a failure in a heating system and so forth, um those would be times that we would look to dipping into our fund balance um to take use of those funds. Um, interestingly, if you look at our 10year enrollment data, um, we are trending what you would see in most of the state of Wisconsin, which is a dip, um, and and especially in the last, um, 3 to four years following COVID, where there were many families who chose to use different options or stay home for that particular time. Um, and as we head into the 2526, we ended with 1,169 students this year, 17 students, fewer than last year. It's hard to show sensitivity on a bar graph like this. Um, if you think about some of
008the factors, we had a larger graduating class. We have um relatively small rising classes, especially at that K one and two. Um, this is definitely consistent with the rest of the state of Wisconsin for the most part. Um open enrollment again another indication of uh a district's health and well-being. We are trending similarly as we have in the last three years where the number of students that we have that are joining us from outside of the district um are similar to the year before and the students that we have that open and roll out are also similar to the year before. This is a new slide that I also added. Um, this is looking at how do you get to the mill rate? And so your tax levy again, it gets divided by your equalized
009aid or value and then multiplied one by 1,00 and that gets you your mill rate. I do this side too. Yes. Um, and so I think this is a benchmark that we typically have used here to kind of show where we fall in the heart of the north conference. Kind of right there in the middle of the group of the 10 school districts creating the heart of the north. Our mill rate $6.80. Our per student revenue at $11,325. I will add too that wasn't a typo on the previous slide. It was 2425 info. You don't have to be actually finalized until October 31st. So most districts don't have anything published for this year yet. So that was accurate. Here we have a basic budget comparison. We have our summer school enrollment which is down by
010three. Um then our total enrollment um or average enrollment we're down 18. Um as you can see our declining enrollment exemption is down by $31,050 and that decreases when our enrollment decreases as well because it averages out and becomes less. Then you can see here on this slide, the voucher aid is up $46,991. Our general aid, which we do budget for every year, is at a 15% decline. So that isn't unknown and we knew that was coming. So a loss of $27,734 from our state aid. Our allowable revenue limit um is up 264,996. And then our overall tax levy is up $68,196. That's due in part from the $325 that we get to levy as an increase from the prior state budget and also by that voucher aid deduction that increased this well this year
011as well. Our mill rate will drop from 6.8 to 6.17 which is a decrease of 63. And the per pupil aid has not changed again this year. So that will remain at the $742. Here's a graph of the overall revenues for the district. The tax levy is our largest base at 73%. The state aid is at 1% and a categorical state aid is at 10% for a combined state total of 11%. Federal aid is at 6% of our revenues and the remaining 10% is made up of the inner fund transfer from fund 10 to fund 27 which is special education. The um payments from other school districts such as co-op sports or some of the new things we're seeing is the 6603 agreements will receive revenue from and then there's also the athletic fees and
012admissions that you'll see in that part as well. Any questions on the revenue piece? Just for the public's information, I asked you this earlier, but how does the government shutdown affect our our budget since it's only 6% as federal dollars? >> Right now, there's no effect for this current year. They have released all the allocations. We did see a decrease in the CCLC grant by 13%. Um we had decreases in our title funds as well, but that was more because of the poverty level um in the area, not necessarily anything to do with the shutdown. We might see some delays in actual receiving revenue depending on when the government opens back up. >> Okay, anybody have any questions? >> The last slide here is we have our overall expenses. Our salaries and benefits are our
013largest portion at 48%. Our contracted services is at 23%. Ours is a bit higher than some districts because of mostly our contracted out student transportation. Your open enrollment costs go into here and that voucher aid deduction is part of that as well. Our debt retirement is at 16% and that is for the referendum approved debt. The inner fund expenses are transferred from fund 10 to fund 27, our special education. So there's one revenue, one expense, so they balance out. Our consumables are the supplies that are used in classrooms, offices, and operations throughout the district. Capital objects would include things like equipment, vehicles, and Chromebook lots that we purchase throughout the year. And then our miscellaneous items are district insuranceances and dues and fees that the district has such as memberships for like WBO and WB
014and those things. Any questions on the expenses? >> All right. Back here too. I guess just back to maybe the mill rate and what does that mean practically for people's taxes for the upcoming year? Will they see an increase or a decrease in taxes? >> It's the rate that it's calculated at, but it it's also based on like the value of the home. So, that wouldn't be something I'd be able to tell you as a personal side. Our levy has pretty much remained flat. We had an increase of 68,000. So, our actual levy isn't increasing by very much. So, we're not increasing it on our end. The rates decreasing, but it all is dependent on the property value and how it's calculated out at the municipality. >> Yeah. But I mean, as far as coming
015from from the district, it it's flat. >> It it would be pretty much flat. Yeah. With the 68,000 increase. Yeah. >> With this with the uh increased special education money that's coming, how will that affect our overall budget? We seen a little bit of an increase in revenue in fund 27 which did was able to lower our transfer but it's still pretty considerable. We're still over a $1.6 million transfer from fund 10 to fund 27 per the budget and we're planning on receiving somewhere around that 38%. >> Okay. >> Anything else for us? >> That's it for the presentation. >> Do you have any questions? >> Thank you. Thank you. >> Well, in that case, I need a motion to adopt resolution A for the 202526 tax levy for 19,820,673 [Music] per Wisconsin state statute
016120.10 parent 678910 and 11. Do I have a motion to accept that? So move. Second. >> Any discussion? Hearing none. All those in favor, please raise your hand. Thank you. Item B, I need a motion to adopt resolution B to establish salaries for the school board members per Wisconsin state statute 120.10 parent 3. And the uh list of those uh payments are on your agenda. Board President 200, Vice President 150, board clerk 150, board treasurer 150, and board members 150. Do I have a motion to adopt that? >> Move. >> Second. >> Any discussion? Hearing none. All those in favor, please raise your hand. Thank you. Item C. I need a motion to adopt resolution C to authorize the reimbursement of board members for actual and necessary expense incurred when traveling and performance of duties
017per Wisconsin state statute 120.10 parent 4 and that amounts to $51.75 per day plus actual expenses out of the district. So move >> second. Any discussion hearing? None. All those in favor, please raise your hand. >> Thank you. Motion carried. Finally, item D. Can I get a motion to adopt resolution D to authorize the board of education to set the 2026 annual school district meeting for Monday, October 26th, 2026 at 6 pm in conjunction with a regular board meeting at a location determined by the board of education and the administration per Wisconsin statute 120.08 one. >> So >> that's what we talked about before. So I do have a motion and a second. Any discussion? Hearing none. All those in favor, please raise your hand. Motion carries. Thank you. Item E. I need a motion
018to adjurnn this particular meeting. So move. >> Second. >> Any discussion? Hearing none. All those in favor, please raise your hand. Very good. Motion carries. We'll move on now to the regular meeting of the school board. Again, we will start from scratch. That's an adjournment. No, this is the >> call to order. Jesse, please read the role, please. >> here. >> Present. >> Here. Present. >> Thank you. Do we have a quorum? Please rise again for the pledge. >> Pledge allegiance to the flag of the United States of America to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all. >> Thank you. Okay, moving on. Item 1D, approval of the agenda. Agenda has been prepared and disseminated in accordance with the board policy 0166. Do I have
019a motion to approve the agenda? >> So move. >> Second. >> Any discussion? >> Hearing none. All those in favor say I. >> I. >> Opposed. No. Motion carries. Item two, consent agenda. Board of education minutes from 9:15. Board of Committee of the Hole from 10 10625 and the vouchers. Do I have a motion to approve the consent agenda? >> So moved. Second. >> Any discussion? >> Hearing none. All those in favor say I. >> I. >> Opposed? No. Motion carries. Item three,formational session board reports committee of the whole and administrative reports. Any questions on that hearing? None. We'll receive and place that information on file. Item four, community comments. We don't have any this evening, so we'll move on. I would like to make one comment, actually two. First of all, congratulations to the
020football team for winning that game the other night at the at the very end. We'll take a win anyway we can get it. And also, uh, the girls golf team did an incredible job in Madison and they won the state tournament, which is, I believe, the first time that Spooner has ever done that. >> Yep. >> Yes. So congratulations to them and [Applause] >> and I watched them tee off the other day. We had a golf outing at the golf course and the girls team showed up to hit the first pitch and they all teed off and I mean long ways I'll say that. I mean, those girls can hit the ball. So, takes me two shots to get to where they were one. >> I just want >> Any other comments? >> Yeah, I
021just want to thank the principles. It's I think it's uh I know we did this at the committee the whole principal month of October. Just want to thank you for your hard work. Woohoo. Thank you very much. All right, moving on. Item five, discussion and action. We'll do uh I need an adoption for the 202526 tax levy, which we talked about. Do I have a motion to approve that? >> I'll move. Do >> I have a second? >> Second. >> Any further discussion on that? Hearing none. The motion carries for approval of a tax levy of 19,820,673. Item B, consider personnel recommendations. Uh, we don't have any for this month, so we'll move on. Item C, consider acceptance of donations. Dr. Banker. >> So, we had a donation of $550 from the still to the
022elementary art program. Uh, donation of hats, mittens, and scarves um from CCF Bank to the school district at large. um compact brushless drill and driver combos for $498 to from uh to the teched department from the Mathy or Matthew Construction Company. Um another donation by the same um company of uh DeWalt lightweight circular saws and compact jigsaw kits as well. All of these things are well over $1,000. Um we had a donation from Verizon to the elementary school for backpacks and school supplies. a donation from River Street Restaurant um for burgers for National Custodian Appreciation Week on October 2nd. Um and the Birch Barn made a donation of passes and gear um to our wellness program um in the school district. We got a donation um from James Snodgrass Jr. to the afterchool club program
023for $4,000 and to the library for $5,000. Those were from his estate. Um, and then donations were made um for superhero shirt day from a variety of vendors um of $200 a piece um that was located in your packet. I won't read all of them because there was three pages of those um but thank you to everybody who made those donations on behalf to superhero shirts >> and I would like to add incredible there's an incredible amount of support from our community for the school district. It's highly appreciated and Thank you very much. Um, does anybody else want to comment on that? >> Amazing. >> If not, I'll need a motion to accept those donations. >> So moved. >> Second. >> Any discussion further on that? >> All those in favor say I. >> I.
024>> Oppos? No. Motion carries. Item D, consider fundraiser request. Dr. Baker. >> So the first request is from high school boys um baseball and basketball. No. Is it basketball? Y that is basketball. I do not have my readers on the notes here. And the second one to the middle school. Um and that is I guess a donation at large for holiday goods. >> Okay. Uh any questions on that? Do I have a motion to approve those fundrais fundraiser requests? >> Second. >> Any discussion on it? >> Hearing none. All those in favor say I. >> I. I. >> Oppos? No. >> Motion carries. Thank you. Items E, consider early college credit program and start college now requests. >> So, this is the same information that you heard in the committee of the whole um that
025was presented a couple weeks ago. So, nothing has changed since you saw that original presentation. >> Okay. I have a motion to approve the early college credit program and start college now request. >> So moved. >> Second. >> Any discussion? >> Hearing none. All those in favor say I. >> I. >> Oppos? No. Motion carries. Item F. Consider update to the K through 8 math standards. We talked about that at the committee. The whole also. >> Nothing has changed since then. >> Okay. Presentation. Do I have a motion to approve those? >> So moved. Second. >> Any discussion? >> Hearing none. All those in favor say I. >> I. No. Motion carries. Item G, consider the first reading of volume four, number two, Neola policy updates, group two. Everybody had a chance to look through
026all of those, I'm sure. And uh I'll need a motion to approve those updates. >> So moved. >> Second. Any discussion? Hearing none. All those in favor of the motion to approve say I. >> I. >> Oppos? No. Motion carries. Item H. Consider second reading of volume 34, number two, Neiola policy updates, group one. Again, we've reviewed those in the past and uh I'll need a motion to approve those. >> So moved. >> Second. Any discussion hearing? None. All those in favor of the motion to approve say I. >> I. >> Opposed? No. Motion carries. Item I, consider professional development for district leadership team. That was presented by Dr. Banker at the cow. I need a motion to approve that. >> So moved. >> We have a second. >> Second. >> Any discussion? And I
027just want to confirm just for the public that are listening, this is not costing us. This was money that was already available in the budget. Correct. >> That's correct. >> Exactly. >> Thank you. >> Okay. Any further discussion on that? Hearing none. All those in favor of the motion to approve the professional development for district leadership team say I >> oppose. No. >> Motion carries. >> Next up, I need a motion to adjurnn. >> So moved. >> Second. >> Any discussion? >> Hearing none. All those in favor say I. >> I. >> Oppos? No. Motion to adjourn, carried. Thank you. Appreciate it. >> Thank you, Joe.