001Yes, we do. I'm going to call this meeting to order and let's stand for the pledge of allegiance. Oh, thanks. Right is the election of presiding officer. I guess [Music] that we had nominations for that. Not all at once. No. Awesome. Any oppositions or other ideas or discussion? Okay. All those in favor? I Okay. Okay. Yeah. nice and close because anybody online you can't really hear unless you're practically on top of the mic. It turns out I discovered Okay, we're going to move right on to the budget message from Superintendent Robert Freeman. Robert. Excellent. Thanks, Chairman Dawson. Uh dear members of the Glide School District community, as we prepare for another exciting academic year, I'm pleased to present the 2526 budget for the Glide School District. This document reflects months of thoughtful planning and collaboration
002grounded in our shared commitment to the continued success and growth of our students in the Glide School District. I'm proud to report that we have developed a balanced budget as demanded um from the state of Oregon graded with care and intention to support every aspect of our educational mission. With a general fund of a little over $13 million and an overall operating budget of just under 21 million, the Glide School District is financially positioned to meet the diverse needs of our students and community. This year's budget is strategically aligned with the Glide School District. I'm sorry, the Glide School Board's key focus areas. One, parent family engagement and communication. We deeply value the vital role that families play in the students educational journey. This budget allocates funding to enhance communication channels and expand opportunities for
003meaningful family engagement. By strengthening these partnerships, we aim to build a more collaborative environment where everyone feels empowered to support student success. Number two, student engagement. Our mission centers on creating an enriching and inspiring educational experience. We are invested in programs and initiatives that promote active student participation and personalized learning, including extracurricular activities and innovative instructional practices. These efforts are designed to spark curiosity, foster a love for learning, and support every student in reaching their full potential. Number three, a district culture. A strong, inclusive, and positive culture is the foundation of any successful school district. This year, we are dedicating resources to initiatives that celebrate diversity, promote equity, and foster a sense of belonging for all members of our community. A thriving district culture not only uplifts students and staff, but also drives long-term excellence.
004In addition to these priorities, we remain committed to fiscally responsibility and sustainability. Our budgeting process reflects a careful balance of short-term needs and long-term goals, ensuring transparency, accountability, and financial health for the future. As we look ahead, I want to thank every member of the Glide community for their continued support and dedication to our schools. Together, we will keep building a bright future for our students, one that reflects the values, resilience, and spirit of our community. And Chair um Dawson, that is the budget message for this year. Thank you very much. Thank you very much. Uh uh Mr. Freeman. Uh we will now move into the general budget information and this is going to be provided us by uh Superintendent Freeman uh and Carolyn Stingish. So Thank you so much for all of you guys
005being here tonight. We appreciate your time to be part of our budget committee. Um I'm actually gonna combine um number four and five. I'm gonna pass the budget books out so you guys have them and then I'll be Shel's gonna get my slideshow ready while I'm passing those out and then I'm just going to give a high level overview of the budget and then you guys have two weeks to go over that and um we'll send questions to via email during that time so that our next meeting um we can answer any questions at that time. Okay. So, I just want to welcome everybody to our 24 or 25 26 budget meeting. Um, tonight I want to just go over kind of give the highle overview. We'll talk about our general fund revenues and expenditures.
006um our special revenue funds, our debt service funds, capital project funds, and then I'm doing a little uh budget book explanation because I know it's it's kind of confusing to look at. So, I thought it would be nice to just like take a page and kind of explain it to you guys so you know what you're looking at when you're going through it. So our general fund proposed budget assumptions are based on the governor's recommended budget of 11.36 billion which we're in this is the new bianium and so this year will be 49% of that for the school districts and then the following year is 51%. Um we based it on a projected enrollment of 745. We're being a little bit conservative there because it's better to under than over because if you over you're
007getting over speculate, you're getting um more money and then you may have to potentially pay some back. Um we do have a small degrees decrease in property taxes due to the some assessed values that um are less but it's it's not a lot less but there is a decrease. Um the big hit for us this year in our budget is the average curves rates have increased 6.5% which is huge. So that's um eating a lot of our profits. Um and then we have another approximate increase in our liability insurance of 50% and just as we all know operating costs continue to not go down but rise. So, this is just a overview of um what the projections are for our income, our revenues for this year. So, we got the property taxes, like I said,
008just a little bit less um than the 2425 budget. Our state school fund is sitting right around 6 million right now. We just recently, just in time for me to get this budget built, we got our first estimate. A little bit higher than I thought it was going to be, which was nice. Um, our beginning fund balance is estimated to be at about 1.5 county school funds and the ESD funds. Um, I did a little bit less here because our county school funds are not as much as they used to be. So that's why there's a slight decent amount. Federal forest fees right now. I just got our 2425 and it was only $11,000 and that is due to that secure rural schools act that has not been reinstated yet. So, um I didn't know
009that when I budgeted for this year. So, we're hoping that it will get reinstated. So, I did budget the 70,000 again for the 2526 year. um other sources of 371 and then for a total of about 13 more. So you can see that we do have um a better difference than we did last year. But then when we take literally the purge is about half of that. So that was a big thing for us. And then of course the pie chart just to give you guys a visual. Some people like to have the visual. So, um you can see that the majority of our revenues are coming from the state school fund and the property taxes. And then moving on to our general fund expenditures. Um hang on just a moment. All right. So, you
010can see that salaries and benefits. That's um a big chunk of our general fund. So that's estimated at about 10 just under 105. And then purchase services are a little bit less um due to that we're not going to be renewing one of our big contracts with the ESD. We're taking a different route on that. Supplies and materials increase of about 60,000. And then I'm happy to say that this year, you know, last year we were not able to put anything aside in our um reserve funds. And so this year we're not doing near as much as we have in past practices, but at least we are being able to do some. So we were able to put 25,000 in our building improvements. Um and then I'm going to skip a line. So, interf transfers,
011we're gonna um be able to put some money into our our bus fund because, you know, there's always going to be need for new buses, and if we're not saving money for that, it's not going to be affordable. Um our textbook adoption fund, we're going to put 25,000 into that. Um our capital projects fund, another 25,000 and then 15,000 in a equipment replacement fund. And then due to the um PERS increases that we're seeing and our side accounts are going to be uh going away soon um we saw the need to make a PERS reserve fund that we're going to put $100,000 into this year so that when that hit comes we'll have some money set aside to help prepay for that. And then of course we have our unappropriated ending fund balance of 500,000
012and you know, we have it's a balanced budget, so our revenues have to equal our expenditures. And then here's our pi graph that uh shows that um salaries and benefits are about 80%. Which is, you know, that's a good spot to be for salaries. That's normal for school districts. And then you can see the rest of our expenditures up and down. Um then we have our special revenue fund grants. Uh these are our 200 funds. Um they have they definitely have specific guidelines. You know, you just can't spend them on anything. You know, those grants come with uh ways that you need to spend that money. Um our our biggest ones are are integrated programs, which is the SIA, Student Investment Act, HSS, which is the high school success act, and early literacy. And for
013the 2526 year, it's just under a million dollars with those three grants. And then this is just a little um chart. Oh, sorry. I forgot. I'm looking at my screen because my eyes are not good enough to read that. So, I need to look at my screen. So, I'm moving it on my screen and then not on your screen. I apologize. Um so these are um just showing our special revenue grants. Uh we have the 205 which are miscellaneous. Those are like our local grants like um the Ford family grant that we have for the RCA. Um any Douglas ESD grants that we get throughout the year. Um and then we have the IDA and title funds. Those are federal funds. So, I've just approximated, we don't know yet where we're going to be at
014on that, but I've just based it on prior years. We have uh pathways and Perkins. And then again, there's the SIA, high school success, and early literacy ones that I just talked about. And then we have our middle school and high school student body funds. And there's our inner fund transfers that I talked about, the 240, 241, and 242. And then we have our Alexander Lane property. That's the house that's over here by the district office. And that's just the revenues and money that have built up in that account. And then again, our purge reserve fund that we're um starting to put money into. And then nutrition services is going to be right around 382,000. And one thing I do want to mention is last year if you guys remember the only inter fund transfer
015we did was to nutrition services because that we were hurting in that area but since then we were uh qualified for C where we're getting much better reimbursement so we're not going to need to transfer money into that for the 2526 year. And then our debt service funds are the 300 funds. And um just the balance of our PERS bond is going to be at about 655,000 at the end of 2526. And our general obligation bond will be at about Sorry. Yeah. I appreciate the help. I need it. Yeah. Are we on? Okay. And then I've also put page numbers on here, but um you can there's also a um index at the front of your book that shows where all these things are. So then we have our capital project funds and those are
016that's in fund 400. Um so we're going to add that's one of our interpen transfers. We're getting 25,000 and so the independent balance in that will be at about 2.2 million. Then we have our Deer Creek property um that's being paid off and so the additions will be payments that are being made and then that ending fund balance will be at about 5148. And then we have our SB1 1149 energy products uh projects and that's in the negative and that's because what happens is they project how much money we're going to get and I I think it goes to 2031 if I remember correctly and so u there have been projects out of that but the the biggest one was uh part of our HVAC that we put in at the elementary last year was
017funded by Esser and by this SB 1149 and then I also um the addition s are in the negative because we're also, as Robert spoke at the last board meeting, hoping to get the football lights for the football field. So, I've factored that in here. So, at the end of 2526, we'll be at about -230, but that's expected because the money comes in over the years. And then and then here's where I wanted to do the budget book explanation so that it's not quite so daunting when you open it up. I just wanted to talk about fun fund types, our account code structures for revenues and expenditures. Um account descriptions where you can find those. So if you see something in the book and you're not sure, although there there are descriptors on the budget
018pages themselves. And then just a sample resource page and requirement just so that you guys can see um where the information comes from. So we have um four types of funds like people like to refer to them as buckets of money. We have the 100s which are our general fund. We have the 200s again which are the special revenue funds. 300 are debt service funds and 400 are capital projects. And the account code structure for the revenue and expenditures is it starts out with the fund. And then what pool of money is it coming from? Is it local sources which is the 10,000? Intermediate would be like the county and the USD money that's 2000s. Our state school fund is in the 3000s. The federal sources are 4,000. and other sources like our transfers and
019beginning fund balance of 5,000s. And then same with the account code structured for expenditures. We have the fund which is what pool of money is it? General um special revenue. Then we have our function code which is what department like 11 one is elementary and 1121 is uh middle school and so on. And those these descriptors are in your book too. And then the object code is what type of expense is it. So like an example would be 1001121. 0410 would be general fund and it would be middle school instruction and 0410 is consumable supplies. And then in your budget book on page nine is the chart of accounts which gives you these descriptors that you can refer to as you're going through the budget book. So this is um the general fund resources which
020in in your budget book it's called resources which is referring to revenues and this this page you can see is fund 100 where I've highlighted it which is general fund and then you have so each we have to report on our actuals and then the adopted budget from the previous year and so you have your um 2223 actuals and 232 24 actuals and then what our 2425 budget was. And then the next column over shows FTE for the previous year budget. And then the next column is what you guys will mainly be looking at, which is our proposed budget. And then the proposed FTE is in the next column. And then along the bottom, um, you'll see that it gives you the grand total of everything on that page. And then the last thing that
021we're going to look at is an expenditure page. And I chose um general fund middle school. So it's the fund 100. And you can see where it says the function code. Now this page has the very last line of the elementary page and then then where it starts with function 1121. That's where the middle school expenditures start. And then you have the same columns showing your actuals for the pre uh prior two years and then the budget for the 2425 year and then the proposed budget for this current year. And you can see how each um object code is highlighted and then it has each category underneath of it with descriptors and then the amounts. All right. And that's that's my presentation for tonight. Um, so now it's your guys's time to be able to
022go look through the budget. Um, we've given the two weeks in between meetings instead of a week so that it gave people enough time to, you know, in your busy lives to be able to go through everything the way you want to. And then I ask that as you have questions that you would email those to me so that I have time to go through and um, answer those questions. And at our follow-up meeting on May 12th at 6 p.m., we would um go over those questions that you guys may have. Thank you very much, Carolyn. Very good information. So, appreciate it. Okay, we are uh now uh we'll take any public testimony on the proposed budget. Seeing none, I guess we'll go to the next agenda item. Uh uh request additional information on bud
023budget items. Does anyone in here got any uh additional information they would like to request at this time for 10? Not 10. Superintendent Robert, sorry. Thank you. Uh chair recognizes uh Jana, can you explain what C is again on the nutritional services? I actually can't remember right now what it stands for, but it's everybody eats for free. And we used to be on tiered rates. It's called provisional where uh they take information that they're receiving on our students and poverty level and all that sort of thing that figures into it. And um we get reimbursed a certain amount for somebody who would be paid lunches and somebody who free who would be reduced or free. And on the C um we have much better reimbursement rates on our meals that we're serving to our students.
024And I can get you more information, Jana, and email it to you so that you have more information to work with. Was that what we had talked about last year that 22,000 I mean was last year's amount that the school was getting reimbured back 2 around 22,000? I don't know if that was the exact topic we were talking about sort of that topic. Yeah. Yeah. And that was we just weren't bringing enough in to cover our costs for the nutrition services and now that we're on the C it's bringing in sufficient money to do that. Okay. So for clarity reasons, every child gets free lunch. Yes. So if they I mean how how is that counted if like they bring a cold lunch and they don't eat? I mean is it just counted like everybody's
025just counted that whole day? Whoever's uh in like at school that day. No, it's only kids who are going to lunch. And I probably should let Tracy speak to this because she's kind of this food service guru now. So, do you want to I mean every student that takes a reimburseable meal um and that's what our staff is there's certain components in a mill that a student needs to take for it to be reimburseable. And so th that's where we're getting our funds from, not kids that aren't even in the lunchroom. What's the funding source on that? It is. Is it federal money? That's Yeah, it's USDA and the state oversees it. Hey, sir. Any more uh questions for Carolyn? uh additional information they'd like to see. Chair Dawson, I have a question for Charlie.
026Okay. You got a question? Yes. Okay. Tim's got a question. I recognize Tim. So, you mentioned Alexander Lane with a $68,600 in revenue. Um do we have a a counterline number somewhere showing what our costs uh that are of operation of that. Yes, actually in your budget book it's fund 251. So that's one of the things that you can look at and it's not that our income isn't that's money acred over years. So like right now the rent on that is $525 and so yeah that's could be a topic of discussion. Um, so it's money that's acrewed in there over the years that's being rented plus the uh new rents that we will get for the 25 26 year. And so yeah, if you and it there really aren't a lot of costs associated to
027it usually, but we do budget for that in case something comes up and it's fun 251. So it is on 25. I can tell you what it is. It starts on page 88. Thank you. Um I have a followup to that. Do we have a a list of real property assets and with um costs andor revenue? That's something I'll have to get back to you on. Okay. Thank you. Any other questions from anyone? I have a request. Okay. Chair recognizes. Thank you. I'm sure if I could ask or not. Um, Caroline, I know last year you supplied it. It's really helpful so that I don't have to dig through all of the budget items if I could get the current updates. Yes, it's actually on page It's in the financial summary and the first few
028pages. So that would be page 11. And again, I do urge you guys to take the time that we've given you in the next two weeks to go over this. and um you know get your questions together and email me during those that time period so that I have time to um give you guys good responses to your questions. Yeah, I appreciate that. What I was looking at more was like what is the projected like this? Oh, you want it broken down per school. Okay, I can definitely get that to you and um email it to you. Yeah. And what if there's any changes? Okay. Sure. Robert, you got a question? I do. Thank you. Uh, so I got a couple things. I um Tracy, I can feel your pain being on Zoom. It is
029extremely hard to hear and follow the conversation. Jana, I'm not 100% sure your question got answered. I hope it was that in order for us to count a meal, it has to be a reimburseable meal and we only count reimburseable meals for breakfast and lunch and then that's what our reimbursement is based on, not every student. So if somebody brings a cold lunch, we don't count that. Um, okay. And then if I miss something else, please send me a question. But I do want to give a shout out and kudos to Carolyn and her staff. Um, you probably have heard this every budget meeting, but Carolyn has the um, enormous job of working in three fiscal years. So, she works in the previous school year, she's working in the current school year, and now she's
030having to predict the future school year. And she does all this based on estimates. So, if you could imagine trying to balance your home checkbook on estimates and kind of making your best guess at what revenue is going to come in and what the expenditures are going to be, that's what Carolyn does and I just have to tip my hat to her and her team because she does an awesome job at that. So, Carolyn, thank you very much for your efforts. Thank you, Robert. I have another question. Chair recognizes Jana. Um, was last year 2024 the last year of receiving COVID the grant money or That is a great question. Yes. Um, 2425 we had just the tail end of our SO3 monies um that had to be spent by September 30th of last year.
031So we have we are done with that money. And one more question. Can the SIA I those are the two the HSS and the SIA those are both federal grants. Was that federal? No, those are state grants. State grants. Can you just give a quick overview of just what both kind of do? I mean, nothing's super descriptive, but just I'd actually kind of like to defer that to um Tammy or Carrie if they would like to comment on Those monies are part of our integrated plan that we presented at the board this past meeting. And so we use those to support um additional ways. We talked about um training for teachers and classified staff to make sure that students are receiving the academics that we want our kids to receive here. making sure that kids
032have opportunities for additional extracurricular activities, well-rounded programs. Um, high school high school success goes to a lot to um our on track. Yeah, on track or behavior, but we do a lot of behavior things with that too. Um, ninth grade on track high school. Um, CTE, those types of things. Does that answer your question? The HSS is that that's the high school success. So it's two that that is high school success. Okay. Yeah. Thank you. Thank you, Tammy. And can I add just a little bit to that? Um uh Jana, part of our responsibility too is making sure those funds are meeting our goals of our um uh our strategic plan that the board put together. So, you'll uh hopefully if you ever challenge or ask a question about a program that we're doing, that
033will tie right back to one of our focus areas in our strategic plan. There's also information on our website, Jana, um about the it's got our plan for the 2527 bianium for these monies, too. So, uh Caroline, I had a question. Uh is it broke down in here uh on our bond how many years we have left and all that? Yes. If you go back to um page 136, it actually has our the we're almost to the end of our general obligation bond. And then the next page has our PERS bond and it shows the payments um that are due and the payments that have been made in the past. So looking at that looks like 2627 is going to be our last year on that bond then. Yes. Okay. Correct. And then the PERS
034bond expires in 2028. And that's that's the bond that has provided what we refer to as side accounts that has been helping offset the costs of our PERS rates. And that's why um this increases even with our side accounts. But when the side accounts are gone, our rates are going to really be expensive. So that's why we are setting aside management reserve fund. Any other information anyone would like to see? Seeing none, we'll move on to uh the announcements. Uh next budget meeting is going to be here in the library May 12th and 13th if needed, but at 6 pm on the 12th for sure. And then we're going to adopt uh have the budget hearing adopted budget on June 18th at 6:00 pm. Can I just clarify that Dan? So what happens at the
035May 12th meeting and and May 13th if we needed it is when you guys this whole committee approves the budget and then once the budget has been approved then um uh it goes before the board on June 18th and they adopt the budget. So, so we do propose and then you guys are going to approve it and then the board adopts it. Perfect. Anyone else got an announcement they would like to make at this time? Seeing none meeting is journal.