001the Brownsburg Community School Corporation Board of Trustees regular meeting July 14, 2025. Please stand and join me for the Pledge of Allegiance. I pledge allegiance to the United States of America and to the Republic for which it stands, one nation, under God, indivisible, with liberty and justice for all. Please join me for a moment of reflection. Thank you. Communications, accommodation for the annual School Transportation Association of Indiana School Bus Safety Competition winners, Mr. Myros. Good evening. I've got three bus drivers that participated in the School of Transportation Association of Indiana's annual bus rodeo. It's a safety competition where bus drivers throughout the state of Indiana come and see who the best of the best is. So very excited to have Stephen Ogden won first place in the state of Indiana. Erica Ogden won second place
002and the team of Steven, Erica and Sean came in first place in the state of Indiana. So very, very excited about that. So if you guys want to come up front. In addition, Steven is going to represent Indiana at the National School Safety Transportation Association Rodeo next year. And so the winner from last year just won sixth place at the national competition. So Steven's got a lot to... a lot to study for that so but congratulations to you three thank you brownsburg education foundation dr dixon thank you there are bef welcomes five new members to the bef board mo belogan ben barron Hi, Quinn Jameson, Devin Nelson, and Jeff Smith. Retiring board members are Lindsay Cattelier, Tara Fettig, Melanie Harris, and Alicia Smith. We are grateful for their years of service. The chip-in for the
003kids' golf outing presented by Summers Plumbing, Heating, and Cooling was a huge success, and the event raised over $29,000. There's a free SAT-ACT test prep workshop presented by Club Z in-home tutoring on Saturday, August 8th from... 10 a.m. To 11 a.m. In the BCSC administration boardroom Sophomores and juniors are specifically invited to attend but any age student is welcome Parents are encouraged but not required see the BEF website to register in advance Drive for your school presented by Bill Estes Ford is Wednesday, September 10th from 1 to 5 p.m. at East Middle School. Take a quick drive in a new Ford vehicle and earn over $40 for BEF without even opening your wallet. Thanks to Ford Motor Company and community partners who will match an amount per drive. And designer purse bingo presented by Adelsberger
004Orthodontics is Thursday, October 2nd from 530 to 930 at the Binford Pavilion at Lucas Oil Raceway. The tickets will be on sale to the public starting September 6th from 9 to 11 a.m. in the BEF office. Operations update, Mr. Hacker. Thank you very much. So kind of going backwards to go forwards here I shared this particular slide with you at the June board meeting about the construction mobilization for the start of the school year and because I have a drone picture of the overhead side as well but just a reminder as we begin the start of the school year here that the area this area here which kind of the old softball parking lot still is utilized by the softball group but it for the following school year for 25-26 this will be all for
005all of our construction workers As we now have the two trailers kind of together here on the back side by the track. And this area is kind of some lay down area for construction as well. And then this area just right here in front of the school as I will shift spots. This actually looks a little different now because this area here and north is kind of now also a construction zone. So we will have the construction perimeter fencing there. What used to be the turn in to come into the visitor lot or door one has actually been recut and you can see the yellow highlight here is the path that if somebody was to drive in to come to door one. They will come in through this path here. They could park visitor lot
006here or continue on around door one and back out onto Odell Street. But just kind of the update there that was in place for the 4th of July parade here for the town of Brownsburg. We ensure that we were able to stage there thanks to Chief Dunning and his crew for his help there. But just wanted to, as we get closer and closer to the start of school, want to provide an update of what that area looks like and the changes in relief. this whole area right in this spot. really just talked about the varsity gym the connection from the second floor senior academy and then some of the art rooms in this area that has continued to be under construction and so the reason why we have shifted for the construction parking here and
007entry here is so that construction workers can go straight to the site versus if when they were over here by the two homes and parking on this side that they'd have to walk through the main part of the school and again trying to get the path of least resistance as well as as well we'll talk about a little bit all the student parking we want to utilize back here with the new area so that's what the start of this school year will be for construction parking and construction mobilization moving forward We think about parking at the high school. We've worked with Dr. B as well as Chief Dunning here to create the parking plan. And so while there are different colors for lots here, really everything from the light green, regular green, and blue, and
008they kind of just represent different lots, those will all be for student parking for next year. So whether you're a senior, junior, sophomore, incoming sophomore, that you might get your... your parking pass later in the second semester perhaps, this is where you will park. Right now we do not have a special designation for seniors or anything like that. This is all student parking here. Note that we do have the band lot up here that we will ask students to make sure that they are out by 3.30 to ensure that the band, as they get their practice and stuff going, that they are able to do so at that time. Speaking of band, again the turf field here is also a band practice field and so once football practice is over the band stays much longer
009than football typically, but we do have the band storage facility as well that's right here and so then it's an easy transition from a lot of the equipment and props that can easily go onto the turf field here and so band has a nice area here for their practice facility after school. We also have staff parking for that will be in this slot here. This was also used for staff. We think about the drive lane. Ultimately, the drive lane kind of stopped right here. So this little spot for the last previous school year was just open for staff. This is now be completely open and the drive lane will extend right through here. But this brown spot here will be for staff. as well as this spot here. We will have some staff in the
010pink as well as we have some spots available for our Area 31 students who leave during the day. And so we don't want to take up spots in the full student lot for students who are only coming here half day and also ensure we have spots. So they will have separate passes to allow them to park special. And again, that will be the teams working alongside those specific students to ensure they've got a different spot to park. We will keep the visitor spots here open as well as probably some subs. And then if we go back, I was unable to get this on here, but one more. This area here. Will be for like front office staff some of these sister principal team areas that have their offices right in this right in front of
011door one So this will be some employee parking for the front office as well But we want to try to keep as much as this for visitors and things as possible and some of our subs So that is the parking plan for the high school Prior to moving forward want to make sure that if there's any questions that you all have I'm and we'll answer those at this time So is parking first come, first serve in those three lots for the students, or will they be assigned? Is parking first come, first serve? We will have numbers on the faculty lots that will all be aligned to their parking pass to ensure that all staff have a spot in those areas. But students, the earlier they arrive, probably the better it off. They will be in
012for a close spot. So as well as you know we've got some that probably might even prefer to park in the back of as far as ease to get out and so I'm sure that they will begin to figure that out as well. I do want to mention that right now we think about Tilden being closed and I'll share it again a little bit later, but as far as construction goes We will have the drive lane. Obviously, that was available last year. It will extend. The parent drop-off line will extend now all the way here. We've got door 9 will be the new pick-up and drop-off area. for parents to drop their students off. But I know that Bulldog Boulevard right now looks like it's not paved. But this will be paved for the start
013of the school year. We still will have construction up as we begin to finish up this spot there just on the west side of the stadium. But students will be able to pull into Bulldog Boulevard to access the lots prior to the start of school. So that will be finished for them. So Bulldog Boulevard isn't going away? Bulldog Boulevard is not going away, but it'll be utilized primarily just for entry in the student lot and then we also have the like the Not the dock, but the trash compactor and stuff there so deliveries might take place in that spot But really on like game day and such it will not really be utilized at all will kind of be more of a perhaps it could be tailgates activity or spot or maybe some food trucks
014and things obviously whatever Mr. Lang and Mr. Duncan have planned for the football games but much more of like a concourse gathering area than a drive and so but for games and such we will actually block bulldog boulevard off right here so that way anybody coming in can just access the lots for parking but they will not be traveling behind because that's really where the entry and the gate will be for the football stadium but bulldog boulevard will remain but it'll only be utilized for a drive-through for deliveries and and accessing the compactor and stuff is parking available for track and field use in spring of 2026 Since all this is going to be hopefully all done, but when this 2026 track and field season starts, are they going to fence? Sure, sure, sure. Okay,
015I got you. So, it took me a second. So, this parking will not have fencing around it. And so, this area here can still be utilized for track as well as we've got the front here. And also, obviously, when school's out, we'll have the south side and the north side. Now, what will not continue to be in place will be this fencing out here for laid-on area of the construction. So that, we will have a few spots taken away for the track season in 26, but we should have, again, spots here and on the south end. People really park there already probably, more than likely, especially when we've got both a softball and track event going on. And so we will have to expand into other spots, but yes, we will have the use of
016the track for the upcoming 2026 season. Yep, I have a question about student parking sure I know two years ago We were limited on spaces and it was a concern of whether every student driver would have the opportunity to park It seems like these numbers are high enough that that's not going to be a factor this year is that sure um I would say that we will probably cut it close for the next two years And then once we are able to get across the east of Odell that the the project that includes adjusting the track and constructing two softball stadiums we also have about 500 parking spots there once that is all done we are going to be good to go on parking and so when we think about the number of tags that
017were sold the previous couple years the number of spots we have available covers that right now and so but again as the class sizes continue to grow we might cut it close in 26 27 school year but once the the project is done east of odell an additional 500 spots we will be really really good to go on parking how about handicapped spaces near the door formerly known as 14. i don't i assume it'll be 14 again yes um well visitors so as far as i'm not we will have This is door nine. So eight, that didn't change. Door nine, the new pickup drop-off. This is kind of the new entry to the Senior Academy, the door 10. And so we will have handicap-accessible parking in this here and also in this area for the
018football game and such as well. And we have added... I'm sure that Brett knows maybe eight spots I think around this, I think eight handicap spots here also for door six which is a lot of times used for the performing arts areas and we will continue to have additional handicaps. So I think we've got four right now but that's something as we look at finishing up east of Odell. And looking at the front of our building here, that's something we can adjust as far as additional staff. But we should hopefully have enough at this point in time. Big events we will typically add with our temporary for additional signs like the Bulldog Spec or some of the other, especially Performing Arts, probably the bigger events that we would host. And so typically we will add
019spots there as well. Great. Thank you. Yep. One more question. Sure. I happen to be going by the new practice field today, and I noticed there's a net behind the goalpost. Yeah. But it doesn't appear that it is really going to stop too many of those potentially kicked footballs. Sure. Does it raise up? So the net there is actually for lacrosse more so than the football net for the kicking football. So while that field is designed to hold a game and potentially certainly could, if we were going to be kicking field goals for practice, we were probably kicking towards the other side. But that fencing on both the north and south side is really there for lacrosse to keep the lacrosse balls from going on and off. So a 20-foot fence there is really, as
020we've talked to the experts, kind of the size needed to keep the lacrosse balls from going. I was concerned because the footballs are either going to go on to Tilden or they're going to go on to the, is it the? The field house building. Yeah. So, I mean, the locker room here, the freshman and visitor locker room. So we do have, we are working with the design team on potential of looking at a net that if something were to go on top of here, that net kind of kicks it back. No, the practice field, the south side of the practice. Oh, yeah, sorry. Yes, right here. Yes. So we're looking at putting something here where a net would go over top of that to where if a ball lands on it, it will fall to
021one side or the other. Okay. Good because I've prepared with good questions today. I like it anything else on the parking Move on next thing on the list for operations is just the crossroads elementary pick up and drop off line And so this is the current path in the 23 24 and 24 25 route and so Which the reason that we this was put in place as I asked mr Voight and the design is because ultimately we at one point time thought that and it still might be the case but Obviously the space here is designed for elementary number nine And so we wanted to try to keep the parent pick up and drop off line contained just only in the footprint of elementary building number eight as well as we didn't have to adjust
022a practice. With the upgraded demographic study would suggest that elementary nine is not going to be anytime soon. We're going to try to improve that process. And so when we think about this current staging area and we looked at cameras and this is about where maybe the cars get on the longest point. That's about 1581 feet. And so for the upcoming year, I worked with Mr. Cooper and Mr. Faulkner on this to kind of re-line in our purple for the parent pickup line for folks to enter off of airport. And then they will come around this kind of access drive, make an immediate right, and then go right in front of door number one. And then out onto Northfield Drive when it's all said and done. And this will avoid, if you think about, especially
023with staff, whoops, don't want to do that yet. um especially with staff parking the cars were interlooping here between where staff would park and walk and so to try to get a better system in place this alleviates some of that pressure here with staff especially on wednesdays with our related arts staff coming from plc maybe at a different building they're trying to get there on time have to navigate through that parent pickup line and so we think like this will just be a much better system of course mr cooper and his staff will continue to train folks on this and communications out but again like any parent pick up line it only works if we make sure we get all the way to the edge before we let students off and open the doors to
024let students in but the elementary staff they do a fantastic job of training folks but that's a change for this upcoming year that we want to make sure and let you know about so any questions on that that's just a marking change that's exactly right just a marking change And last thing just a quick construction update on some timelines here especially through the month of July And you can see here. We are leaning right up towards that July 22nd where spaces are fully turned over to us So in ninth we had Indian homeland security and inspection for the elevators We got the approval to do that which allowed us to get all the cardio equipment upstairs and in its new home on July 10th We received temporary occupancy of senior academy that essentially allows folks
025like myself The high school staff or custodial staff as we begin to transition furniture and get things moved into classrooms We don't wear hard hats and such so we got temporary occupancy there The 11th, we received the approval from the Hendrick County Board of Health for the Senior Academy Cafeteria, so we will be ready to serve food in our spots. We're very, very excited about that. And then this week and next week, again, are our two really biggest timelines where the 17th, we will receive full occupancy for the Senior Academy, Fieldhouse, Soccer, and the Tennis Complex. And so what that means is that all of our sign is up. We have the... The fire maps in each door to where if somebody's in there, they ought to get out of the building, things like that,
026or what the fire marshal is looking for. But we will get that this week. And then on the 22nd, really, spaces are turned over to us, and we are ready to start moving things in. So very, very excited. It's been a long time coming, but that place will be ready to go for the start of the school year. And then the last two items there on the list, again, I'm sure maybe you have. I know we receive sometimes a lot of questions on the street closures, but Odell Street will open up this Thursday there by the tennis complex, and then Tilden Drive, the single lane here, opens back up on Friday the 18th. Again, what they're doing here is just ensure that they can get Bulldog Boulevard paved, and so they had to come into
027Tilden there a little bit. So that's the operations update. Again, appreciate all the questions and happy to answer anything else that might come up. Thank you. 2026 budget presentation Mr. Hackert and Mr. Ebert. All right thank you. So budget season is upon us and as we kind of look at our budget season a couple things just as a reminder as we dive into this presentation tonight. First this is for the calendar year of 2026 and so that's always a little odd when you're thinking about a school year and you can kind of plan the August start for school or end of July now and we really are looking at our budget being a calendar year which Once again, a little different than the school year and even the state fiscal year. So we've got to
028know that this will cover part of the 25-26 school year as well as the 26-27 school year for the 2026 budget. A couple highlights tonight. We're going to focus on talking about some of our different school funds, a little bit about financial essentials. We'll dive into the Ed Fund, Ops Fund, and our budget timeline. And as we go through this, if you guys have any questions, feel free just to stop me and ask one way. So a little bit of school finance 101. You can see in purple a couple of our major funds that we have accounts for. Off to the right is a brief description of what the expenses are that are related to each fund. So we've got our education fund, which is utilized for all educational expenditures. So think of your staff
029and your supplies. Anything that has to do with instruction of students is going to be in the education fund. The revenue sources are listed below that. When you talk about the education fund, we're primarily talking about state aid, and that comes from the form of state collecting taxes, and then coming up with a funding formula to disperse the schools across the state, primarily based off of how many students are enrolled in the school district. I wanted to give a brief kind of historical perspective of what the increase has looked like from the state aid year over year for VCSC. And so if we go back to 2020 and then all the way through 2026, which is a projection, we can see what the increase will look like. Now if you were to get online and
030look at what the state increase is for 2026 as a projection for Brownsburg schools, you notice that it is claiming a 4.2 percent increase. That's a little misleading because they have now included in that the curricular materials fund. So we used to have a separate fund which we were able to basically get reimbursed for curricular materials and for Brownsburg it was going to be About $1.6 million that we got from that fund, that is now just included in the state aid, so it's not its own separate account. And so when you go into that, if you take that money that's part of it, it's not really new money to us, it's just now included into the Ed Fund since they've gotten rid of what was the 900 Fund for Curricular Materials. Really really important and
031we'll come back to this later in the presentation tonight is that this is really just based off of enrollment and we'll talk about the dollars that are attached to each kid but it was really important for us last October to do that demographic study update. so we could really get a feel for what our projected enrollment would be. We've seen tremendous growth in this district, as you guys are all well aware. We've seen a little bit of a trend in the numbers not quite being what the forecast had previously been. And when we talked to our neighbors and some schools similar to us, they were experiencing a similar thing. So we got that demographic study, and we feel like it's probably much more in line with what the true growth will be, given the changes
032in the world the last five years. It was really important for us to do that. So we are estimating that by October 1st, we'll have 10,350 students enrolled in Brownsburg School. That's what the demographic study would tell us. So we really use that as our kind of basis for the projections and what our revenue will look like for the education fund. If we hit that marker, that 10,350 students, then the estimated new money coming from state aid for our education fund is going to be just shy of $3 million into that education fund. So once again, increasing our students they have increased the percentage that the state aid will be and we combine all that together just shy of three million dollars into the education fund we'll come back and dive more into that but
033i wanted to kind of give that as a first step into talking about school finance tonight Second fund listed there is our operations fund utilized for all operational expenditures. So we're a big district. We've got just about 600 employees that qualify under the operations fund. Education, we've got about 625 certified staff that fall under that. And so as we look at our operations fund, the revenue sources for that would be property taxes. They make up about 44% of all revenue for our operations fund. A transfer from the ED to OPS fund, we'll come back to that here in a second, makes up 22% of our revenue. Some localized taxes, reimbursements, and miscellaneous revenue really are the rest of the categories that fund our operations. Two other really significant funds that we have available to us
034are debt service. This is our bond payment. So when we take out bond, we essentially set it up like a mortgage where we have got to pay those bond payments back monthly. Property taxes fund this at 82%, and that is our primary driver of our debt service. Rainy day is really just meant to be exactly that one-time expenditures that we have to make payments for you really don't want to set up a reoccurring payment in a rainy day fund because it's not money that you have any type of consistent revenue for when cash flows allow it you can make deposits into your rainy day fund but this is a fund that we try to protect and use for one-time expenditures a really easy example this is when we open crossroads a lot of new one-time
035expenditures that came with opening that elementary and so we had to pull from the rainy day fund to get that elementary up and running. Historical revenue. So as we talk about where our money comes from tonight, looking specifically at our three funds that we just discussed, minus the rainy day that doesn't have a consistent revenue source, you'll notice on the ed fund and the debt service fund, you see some growth there. That growth is really directly tied to our growth in student population. So I chose 2019 for a specific reason. 2019 was the year that the state board of accounts adjusted the different funds that the schools have. And so we used to have the old general fund and capital projects and bus replacement fund. And if you've heard those terms before, they simplified it
036and they really tried to make it a little bit more broad, if you will, into fewer funds. And they've come up with the education operations and debt service. However, the old general fund used to pay for all people and so when they divvied it up between education operations it really did not quite equate one-to-one with where all the money would be. So it's important to know that that ed fund is growing based off of our enrollment in our ADM. So we've grown 1,200 students since 2019 and so when you see that number go up it's that they've increased both the state aid and we've seen growth here in Brownsburg. Debt service is kind of the same thing. As a growing district, we've had to do a lot of projects in the last six years. So
0372019 really was wrapping up Lincoln Elementary. It was all of Crossroads build, primarily the build of the renovation for the high school and West Middle School, as well as our TAS facility. The fund that we are going to look at is not seeing much change here over the last six years is that operations fund. At times we've seen decreases in the amount of revenue in our operations fund. A little bit of times of some growth there. And you can see it's really remained pretty stagnant over that six years. Which as a growing district is a concern because we have more students that we have to service through those different operations and what those dollars can provide us. So talking a little bit more about that education operations transfer. When they consolidated some of the funds
038and they were looking at ways for schools to be able to allocate money to the operations fund, they said, all right, we probably have allocated too much to education, so we'll allow every school district in the state to transfer up to 15% of their education fund over into their operations. So with all the funds changing in 2019, we took a look at where the people fell on that list and if they were going to fall under education. or the operations fund and we looked at that we said we need about seven million dollars to cover those expenses which in 2019 was over 11 percent of our education fund What you'll notice is that there was a concerted effort over the next several years to drive down the percentage that we were transferring out of education
039operation. And really the philosophy behind that is the more money you keep in education, the more money you have to hire new teachers, keep class sizes low, to give appropriate raises for our staff in the education side of things, and really try to find ways to be efficient and cost savings in the operations. And we're proud of the work that we did with that. I'll tell you that the world's changed in the last three or four years financially and some of the levers that the legislation has given us to bring in revenue on the operation side has just changed and so we'll continue to talk about it throughout tonight but we really need to find ways to increase that percentage when you look at most of our similar districts similar in size similar in growth
040patterns demographics they're they're all around 15 percent have been And so that's something that we need to make a concerted effort to look at ways to get more and more money into our operations. It's not something we can rip the bandaid off at once and do. So we're trying to be mindful of that. This last year we will have six point or four this year, I should say, we'll have $6.5 million in a transfer from Ed to Ops. That's just over 7%. So that is the highest percentage we've had since 2021. We're looking at increasing that again for 2026 with an $8 million transfer. which would be almost 9% of the education fund transferring over into operations. Those are some really important things to consider as we dive into why we do budgeting. I want
041to go through just some financial essentials so that you guys are aware of kind of the process here. A budget is defined as a submission of expenditures and revenue based off of both historical data and our projections so we can determine how much we need in each of those funds. Really you guys in the next couple months will be presented with a budget and you'll have the ability to approve that and that then gives the school district the authority to spend the money. Of course we can't spend money that we don't have so we maintain cash flow and cash flow projections and that gives us the ability to spend that money. I always think it's kind of interesting there's over 3,000 different accounts that we have to keep track of and be accounted for. So
042there's a lot of different account expenditures that we track daily through the business office. And once again remember this is a January 1 through December 31st time frame that we do a budget for. So January 1, December 31st is what we're projecting for 2026. We'll go through the process over the next couple months of submitting the budget and we'll send it to the Department of Local Government Finance in October. They'll take their time to kind of review it and make sure everything looks good and then we'll get what's called the 1782, usually around December for us to kind of finalize things going into 2026. Any questions before I dive into the Ed Fund a little bit? All right, so as we dive into the Ed Fund, remember we talked about how our enrollment is really
043a major driver of what we see in the state aid that comes to us through the Ed Fund. So ADM stands for Average Daily Membership. This is simply our enrollment in Brownsburg schools. So what they do is they kind of take a snapshot on October 1st of how many students we have in Brownsburg, and that becomes our number. That's where they're going to base their... what they give to us in state tuition off of that October 1st deadline. This plays a significant factor in the budget as we've talked about and what we are really projecting for is what kind of net change is going to take place from one year to the next. And so as we were looking back on last year, our ADM count on October 1st was 10,249. So we're projecting 10,350
044and that would be a net positive of 101 students total. Now why does that matter for us? Well as the state rolls out what their dollar per student is we're going to take the difference between last year's state aid and this year's state aid we're going to apply it to all 10,249 kids who were with us last year. Then we're going to take the full amount of the new state aid and we're going to apply that to those additional 101 kids if we meet that enrollment projection. And that gives us that new money that I showed you on that first slide of just shy of $3 million. And that really tells us how much new money we have for things like hiring new staff to account for the new students, to look at raises for
045teachers. However, we often have to think about, I just said that transfer went up from $6.5 million to $8 million. that creeps into that new money as well we have to do that to keep our operations afloat one thing i think that's kind of an interesting data point for us is to consider some of our neighbors around us and what they see in state aid there's a fairly complicated formula that the state uses when they look at the per student the adm aid that each school gets So if you look at Wayne Township, the state will give them $917 more per student than what a student in Brownsburg receives. Avon is $225 more. The state average is $400 more than what Brownsburg would receive per student. So if Avon was the exact same size as
046us, if our ADM was exactly the same, based off of that funding formula, they would have about $2.25 million more than us in funding. And you might ask, why would that be the case? Well, it's pretty simple. They look at things like free and reduced lunch. That's kind of a complexity figure that they look at. They do look at special ed numbers. They look at E&L numbers. They look at your academic performance. That's where we do well, and we do pick up some additional dollars in academic, as well as CTE funding there. So there's several different things to kind of factor into that total state aid that comes to each school. This is one of those things that, you know, from a finance standpoint, I think we always say... We just want to be like
047everybody else. Give us the same as about everybody else does, and then we can make up some ground there. But this is the battle that we do face with state aid. All right, talking about the state budget here. About 50% of the total state budget is spent on K-12 education. So it is by far a huge piece to what our legislators care about when they go into their budget session every other year. As we look at the state budget, one of the things that passed this year was an increase to the first year teacher salary. Brownsburg is always proud to try to stay well above that as we are competitive with our neighbors and our conference schools as we are looking for the best and the brightest to come be a Bulldog. So our starting
048salary for this last year was $52,000. And once again, this was a raise up to $45,000 from $40,000 in this new bill. Another requirement that passed a couple years ago is that you have to spend of your education fund 62% on compensation for your teachers. That also includes counselors in that number as well. And last year when we compared what we spend in compensation for our teachers, we were at 71%. So once again, very proud of the work that we do to not only attract the best and the brightest, but to try our best to pay them well along with that. A quick dive into the amount of money per student in BCSC going back to that 2019 year as well. So you can see what the state aid has increased over that time. Once
049again, that 25-26 is a projection based off of enrollment and what the state says right now will be given out to the schools on the different indicators within that. Now we add that up once again trying to tie these things together hoping for 101 new students to get us to 10,350 Plus what that difference is on every student we already had last year that gets us to that 3 million new money About 1.5 of that 3 million. We really need to go over to operations Diving just a bit deeper into education fund you can see on the left side. These are the different revenue sources for the education fund We talked about these a little bit, but I wanted to give you some numbers and context to that so projected for the 26 calendar year
050We'll have over 86 million dollars in state aid we get about another 1.1 in local income tax Little caveat to that we we get a local income tax revenue in both our head and our ops that is going away in two years So there's going to be over two million dollars that we have currently receiving and have been receiving that goes away with some of the changes out of SEA 1. And so that's something that we need to be considerate of in the future is that funding will drop away in a couple years. We're able to reimburse ourselves for things that we purchase up front for the education fund for capital projects. A lot of these are technology type things that we are purchasing and getting reimbursed back out of bond, but that definitely helps
051offset some costs there. And then miscellaneous revenues or some other local taxes that go into that. Some very limited student fees that we do charge go into the miscellaneous revenue. You add all those up and then you subtract out that 8,000 or 8 million, excuse me, that we know we're going to pull out. for that transfer that's looking at a projected education fund revenue of just shy of 82 million dollars for the 2026 year So I thought kind of a good way to look at this as far as, all right, where does that leave us? Where do we stand? Let's look at our expenditures for the last school year. So this is the actual school year for 24-25. So going back to August 1 of 24 and through our latest numbers in July for 25.
052And you can see the total amount of money spent out of the Ed Fund was just under $78 million. Really interesting and this is very typical even if you look at the the private world about 96% of that is on people so it's compensation for not just teachers not just our counselors but anybody that has anything to do with our students and instruction makes up about 96% of our expenditures there. So that makes one of the things if you're looking to cut from the Ed Fund makes it difficult because obviously we want our people in the roles they're in because they're doing a great job to help our students and support their needs. All right, operations fund is definitely the one that's going to be a little more tricky. You guys listened to a presentation
053last month by Stiefel, one of our groups that we work with to help us understand some of the financial complications that we do see here. They work with us on our bonds and some other mechanisms that we have for understanding where we go with our finances. So I'm going to talk a little bit about some of the numbers that he gave you just within reference to the operations fund. When you look at the operations fund, it's primarily 44% of it comes from property taxes. And as we look at the property taxes, they're directly tied to our assessed value in Brownsburg. We've talked about how that's been going up drastically. And one of the keys to the legislator in the last session was how can we slow down some of that growth, the assessed value and
054the property taxes themselves. They felt like that was going too much. And so one of the things that they passed in 2023 is a way to cap how much your max levy can grow year over year. That's been capped at 4% for 2026. So if you look at the top line there, that first row going across, you can see what the max levy available for Brownsburg schools were for the operations fund. In red right below it is our circuit breaker. We talked about that a couple sessions ago with our finance update. Would have been in May, I believe. And what circuit breaker really is, is once homes have hit their tax cap threshold, then the taxing unit, for us obviously the school, is no longer receiving those dollars. So you still levy for those dollars,
055but you don't actually receive them once that property has hit their tax cap. Being that we're highly residential, we have a lot of homes that hit that cap pretty quick. we are drastically hit hard by circuit breaker much more so than a lot of districts across the state so in 2023 we had 5.3 million dollar circuit breaker however circuit breaker could be shared between our debt service and our ops fund and so we were able to gain back about 3.8 million dollars in 2023 So that really helped when you were kind of sharing the debt service and the operations fund impact from the circuit breaker. That was removed by legislation in 2024. And so we've not been able to utilize that protected taxes waiver for the last several years. Meaning we get the full burden
056of the property tax caps through circuit breaker go directly onto our ops fund. So as you look at that, you can see how that affected our net levy from 2023 to 2024. Again, we had a decrease in our net levy in 2025, and we project even a bigger decrease going into 2026. One of the reasons we see an even bigger decrease going into 2026 is because as part of SEA 1, additionally this year, they passed the 10% or $300 home credit for homeowners, and that is estimated to hit Brownsburg schools at about $700,000. Now, I will tell you, this is something a little bit different than what you heard last month because Matt kept saying over $2 million from the home credit was going to affect Brownsburg schools. Right now, the way the law is
057written is we do share this with debt service. So there's another additional $1.2 million that is being affected on the debt service levy. The $700,000 is just operation. There has been talk amongst legislators, nothing official, that this could potentially be something that becomes a full burden in the future on the ops. That would be a dramatic hit to us as well. So we have to be aware of that and think through that and what that impact could be for our operations fund. Any questions on that? I know that's kind of a lot of in the weeds. All right. Similar to the Ed Fund budget, I want to talk through the Operations Fund budget here as well. So this slide looks very similar to what you just saw a couple slides ago. When we look at
058our Operations Fund and the projected revenues, over on the left side in the chart in the table, you have that net levy that we just talked through. So I don't want to go through that too much more. It's going to be about $6.6 million. Our max levy was $18, but once you remove the circuit breaker and the home credit, then what Brownsburg Schools will actually receive from property taxes is estimated to be about $6.6 million. We do have some additional revenue generators in our operations fund. So as we look through that, we would talk about local income tax. Once again, a couple of years, that's something that potentially would go away. An ed ops transfer, which we talked about tonight already. Miscellaneous revenue, you'll notice this is much higher than what you saw on the
059Ed Fund. A lot of this is for rental spaces when different groups are using our facilities. We're able to rent that out for a fee to cover us using utilities or potential custodial. And when we gain back on those rental, we're looking at over $3 million in miscellaneous revenue projection for the next year. Capital projects, it was about a million for the Ed Fund. It's 3 million. for the operations fund we'd like to push that up as much as we can these once again are us paying ourselves back for things that we've spent alongside the projects out of debt service and i do want to talk quickly about nutrition services and boost those are two programs that we have that kind of operate separate of the traditional rest of the school finances as kind of
060You know, there are groups, but they don't necessarily fall right in line with where our budget is. They can kind of act independently. We charge them an indirect cost because those two groups do use our facilities at a very high usage rate. If you think about nutrition services and the utilities that go along with that, all the water that goes through our cafeterias on a given day, and the energy uses, that can be a big hit to our utilities. And Boost is the same. And so we're able to kind of pay ourselves back using a formula that we get from the State Board of Accounts. called an indirect cost and we project that will be about a half million for nutrition services and about 300,000 for boost. So once again, that's not really anything tied
061to exact expenditures that they have. It's a formula that we're given that we're allowed to then recoup those indirect costs. That gives us a total revenue projected for 2026 of just over 22 million. As we look at that, I did the same thing. I said, okay, what were our expenses last school year? And when we look at the operations fund, trying to give you a nice even number there based off of where we project to end up in July, it's 24.8 million. So you can see just based off of that hit to circuit breaker and that additional home credit we're already saying we can't spend as much as we did last year we've got to live within our means so we're going to have to find ways to cut back on expenses because one of
062the things that we've talked about is we've really seen legislators pull out any new revenue levers for us to generate any additional revenue with some of the changes in the law over the last couple years So when we look at the ops expenses by category, this one's quite a bit different than what you saw. 96% of our ed fund was people. When we look at this, it's 55% of our operations expenses are people. Now when I say people, this would be everybody in the ops side. So this would include bus drivers, maintenance techs, everybody's included on the people there. Utilities are 15% of our expenses. You can see it's about 3.5, 3.6 million dollars there. We're interested to see where that goes as we open up the new field house and the... And we opened
063up the senior academy, so that's a new space that we're going to have to have the utility fees for. We've done a lot of great work to try to be more efficient in our utility, and we'll talk more about that here in a slide. But that's kind of a number that we've got to be careful of and be mindful of. We obviously can control some of the usage, but we can't control the rates that go alongside those in utilities. So once you have those rates set, then you've got to pay what that amount is. Maintenance is simple. Ops, expenditures tied to things that come up in the school year in our different buildings and our properties where we've got to do upkeep on things. Whether it's our outside and mowing and grounds, whether it's things
064that come up inside. Those maintenance fees ended up being over $2 million for the last school year. Transportation, once again, this is not drivers or not staffing. This is simply keeping the buses running and rolling and picking up students on time. It was just shy of $2 million and about 8% of our budget. Insurance. Insurance has been a tough one for us over the last handful of years. Our insurance rate is now up to over one and a half million dollars. If you go back five years, we were under half a million. And so we've seen a million dollars more increase over the last five years. And this is property and liability insurance. So this is insurance that we take out to cover ourselves in the case of different things that go on. A big
065reason for that is simply we've expanded. We've gotten bigger. We've added facilities. And so it costs more to protect that. Supplies, non-transportation supplies are about a million dollars. When you're thinking about all the square footage we have and how many bathrooms we have that you've got to have paper towels and toilet paper and all the things we use to keep our buildings clean and safe and secure, supplies, non-transportation make up just under 5%. So once again, as I look at that $24.8 million and know we've got to make some cuts, it's a tough decision of where we go looking at those different expense categories of how we're going to make those cuts along the way. We do want to highlight some good news about the things we've been doing to try to offset this. And
066one of the things that I think is important is when you look at that debt service revenue that has grown year over year, we do the best that we can to offset as many costs as possible into our debt service to keep our operations fund afloat and in a good spot. Some of the things that we've done is pay out of debt service for things like exterior and interior LED lighting. And that's been kind of a... a slow matriculation across all of our campuses so that we can make sure that we have those LED lightings installed both inside and outside. That's really an energy saver for us and that helps us on our utility costs on the back end. So all the savings that we see because we've spent that money out of debt then
067helps the operations fund when our utility costs go down for something like LED lighting. HVAC updates and maintenance, obviously that's going to be something that helps us in our utilities as well. Roof replacements and maintenance, this is all part of kind of our 5, 10, 15 year plan for our facilities to make sure that our facilities are up to date and that they're safe environments for our students to learn in. A lot of different technology and network purchases and updates. We do yearly bus purchases to keep our fleet in the shape that it needs to be so that Nick and his team can get our students to school on time and safe. A lot of paving and parking lot maintenance is done through debt service as well as playground updates. So when you drive around
068and you see some of the work going on at Cardinal and Delaware Charter right now, that's paid out of debt. And then different equipment throughout the year that helps with our custodial and maintenance, different furniture, as well as carpet and flooring replacements are all paid out of debt. Now, once again, a big key to say is that saves our operations side of things. It's also part of our long-term plan of keeping our facilities in the shape that they need to be in. And that is a way for us to really manage the growth that we've had here in Brownsburg over the last handful of years. All right, so we'll finish up just kind of what are the next steps for for us as a school district and you as a board as you Helped us
069lead through these times and looking at the budget season We're going to go through some different things in August where we'll look at a bus replacement plan We got to get that posted as long as a capital assets plan we get that out in August We'll send you what's called the form three in August so that you can see what our timeline is for actually getting the final budget numbers for 2026 so we can get the public hearing started in September. Once we do the public hearing, we'll talk about an approval of what that transfer dollar amount for next year will be so that we know exactly where we're able to spend within the transfer education ops. And then finally, approval will come to you guys in October for the bus replacement, the capital assets
070plan, and the 2026 budget as well. And then we wrap all that up with sending it to the DLGF. The DLGF gets it. They process it for a couple months. And then in December, they send it back to us and say, okay, here it is. It's signed, sealed, delivered. And that tells us exactly for the 26th year what our final enrollment will be based off of that October, the assessed value, and how that is applied with our tax rates as well as our levies, which are really important for us to understand in that budget for the next year. if at that point we need to talk about any additional appropriations based off of this year or a reduction we can do that so that it kind of finishes up 2025 but really we're looking forward
071to 2026 for the next couple months as it relates to the budget all right that was a lot to throw at you any questions before i take my seat that was loads of fun thank you But it's important, I think, that everybody understands it because it is a really critical time. So I think in the 10-ish years I've been on the board, like the last couple, we've had so many changes, more in the last two than I think in the eight years prior. And so that's just a really good to be educated on that and appreciate all the work and hard work you guys have been putting into this because it's not been easy. Thank you. No comments from patrons. So we'll move on to consent items. Dr. Jessup. Thank you. I would like to
072ask for consent of the following, or approval of the following. Approval of minutes from the June 9th business meeting. Approval of claims, superintendents' reports, and board policies that are directly impacted on recent legislation that we have to become in line with. Motion. So moved. Second. Questions, comments? All those in favor signify by saying aye. Aye. Opposed, same sign. Motion passes. Thank you. If I may, with that approval, I want to acknowledge Sam Parmarly, who is our new Assistant Director of Special Education. Congratulations, Sam. And also, before I get to who I'm going to announce here, I do want to point out that the staff of Lincoln Elementary might be... the most in touch with finances because they have now sat through two school board meetings. We are going to look forward to seeing you all
073in August for whatever reason you might want to come back. But with that approval, we have approved Kelsey Shepard as the assistant principal of Lincoln Elementary. And we are going to dismiss all of them to go take a picture outside, I think, with Jody. Yes. Okay. Great. Thank you for being here. Unless you want to stay. Yes. Thank you. Thank you. Recommendation to approve resolution re-approving building corporation, Mr. Hacker. Very good. So this falls under old business. This is actually related to the previous project approvals that we already have in place. This is something we do each and every year in preparation for the upcoming. bond sale so we will have a bond sale at the end of 2025 that essentially will continue to pay for the high school project that is currently going on
074as we cash flowed that we didn't do all the entire project in one bond sale we have cash flowed that and only taken out what we needed for each year and so in order to be prepared for that bond sale really this is what a and b are related to but we must re-approve the building corporation again the 1999 brownsburg building corporation is ultimately who holds the debt because this is a lease rental and so then through the next 20 years as we pay off that mortgage then they will lease that back to us and then in 20 years that everything there that was covered under the project will become the ownership of brownsburg community school corporation so need your approval to re-approve the building corporation at this time and asking second questions comments All
075those in favor signify by saying aye. Aye. Opposed, same sign. Motion passes. Thank you. Recommendation to approve resolution approving 19th supplement to master continuing disclosure undertaking. Mr. Hacker. Again, this is also related to the previous approvals there at the high school. Essentially, we have to... approve this each and every year so next year will be the 20th supplement if we do another bond sale it essentially is saying that we will send our financial information to the securities exchange committee when they ask we have to do that on a quarterly basis and this is a resolution that says we are agreeing to do so and so asking for your approval this time questions comments All those in favor signify by saying aye. Aye. Opposed, same sign. Motion passes. Thank you. Second reading and recommendation to approve
076staff handbooks. Ms. Lippe. Yes. So, again, just want to present the second reading and recommendation to approve the staff handbooks. And at the next board meeting, it would be the third and final reading of the staff handbooks. New business. Recommendation to accept donations from 24-25 school year. Mr. Hecker? Yeah, just an annual approval that we're asking. I believe the list we're including in the board packet. But in order for us to officially accept those, need your approval, and asking for that at this time. Do I have a motion? So moved. Second? Second. Questions, comments? All those in favor, signify by saying aye. Aye. Oppose, same sign. Thank you. Motion passes. Recommendation for authorization to sign agreements for alternative services in private residential school placements. Dr. Jessup. Thank you. This is a request we make every
077year at this time. When we have students who are in need of different services or different school placements, we want to be able to do those. When it's needed and not have to wait for the next board approval or the next board meeting for approval So we asked for you to grant us the permission to do that motion Questions comments all those in favor signify saying aye aye opposed same sign Motion passes. Thank you super new comments Yes We are certainly gearing up and getting excited for the 2526 school year. So we are ready and waiting for students to show up. So we're hoping they're soaking in the last few days of summer vacation, but we are going to be ready for them when school starts. Congratulations again to our bus rodeo winners. Great work,
078Nick. Thanks for leading that crew. And then thank you to Mr. Ebert for his work in... preparing and presenting that information it was a lot but it is very good in the sense that I think it's easy for people to understand the way you explain it so thank you for that. Thank you. Yeah I just want to also congratulate the transportation winners in the Indiana School Bus Competition that's really impressive and very makes me feel proud of our bus transportation center. Thank you. Thanks to Mr. Hacker and Mr. Ebert for the construction and budget updates. Those are a lot of fun. Really made my day. And congratulations to Sam and Kelsey and welcome to the new positions. Dr. Dixon? Just echoing what everybody else has said. I know that this summer feels like a freight
079train. We're racing toward the beginning of school, and some people are looking forward to that, and others are my students. My children at home are hanging on to every last bit of summer, but I know that the teachers and staff are hopefully refreshed and rejuvenated and ready to have another great school year. So that's all. I just want to thank Mr. Hacker, Mr. Ebert. Very detailed and thorough presentations. I actually enjoy them. Learning about what's going on behind the scenes. I love how Lincoln comes out and supports the new hires. Either that or they don't have anything going on on a Monday night out here. But it's great to see the support for the new hires. And I cannot wait for the start of the school year to get here. So everybody has a safe,
080energetic, and fun start to the school year. Nothing has not been said. Welcome back here, everybody. Yeah, welcome, Kelsey and Sam. Nick, do you have like a wall of fame over here? Are you running out of space? Yeah, we're going to have to build another transportation building, I think, just for the trophies. So that's awesome. Congratulations to you and your team. Hoping everybody is enjoying the rest of your summer and getting ready to buckle up for another school year. Thank you, guys. Do I have a motion to adjourn? So moved. Second. All those in favor say the same thing. Aye. Aye. You turned