6-23-2026 Appoquinimink Special Board Meeting

001Mhm. >> Mhm. >> Good evening everyone and welcome to this special meeting of the Oconomowoc Board of Education June 23, 2026. The board went into executive session at 5:00 p.m. on motion of Dr. Graham, seconded by Mr. Higgins, to discuss certain legal and personnel issues. We have now concluded our executive session and are calling this meeting to order. Uh we we will begin as we always do with the pledge of allegiance. >> I pledge allegiance to the flag of the United States of America and to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all. >> If everybody can remain standing for a moment, um we lost uh two members of our student uh body, uh Cara Filley and Nathan Senick. So, I just wanted to have a

002moment of silence for those two if we could. All right, thank you. Uh our agenda, since this is a special meeting, is brief. Um there will be no recognitions, which is a shame. That's always the best part of any meeting. Uh no one has signed up for public comment. We will have a finance update. We will have uh some old business. Uh we'll look at the superintendent's uh says evaluation tool on the uh agenda, uh the review standards uh for him. And then we have we'll uh go over our next meeting dates. So, knock on wood, should be a fairly brief meeting. We will start with the finance update, Dr. Burrows and Ms. Stewart. >> [snorts] >> All right, good evening. So, I'm going to just start off tonight. We have had this meeting for

00314 years now where it's usually where we meet just to talk about what we're seeing coming forward with upcoming our upcoming tax rates. Um this year is a little unique because um it was passed legislatively for the county to do um quality checks on assessments. And so, they're going to push back. We We usually set the tax rate at our July uh board meeting. Uh this year it will not be set until our October board meeting, which is going to have some I want to say some consequences or some concerns like this year where we didn't receive our taxes in until January or February. Um it's going to be similar this coming year. We won't receive them until January or February. Traditionally, we receive the bulk of our taxes in September. Um so, that causes

004a little bit of a cash flow issue um for districts in New Castle County. So, Steve, if you could put the presentation up. So, Alicia and I are going to tag team this. Um at any point, feel free to stop us ask any questions that you have. Um we want to make sure that you get all the answers. If we don't have answers for you tonight, we will make sure that we get you answers. >> All right, good evening board members. Um we have the agenda tonight to go over our 2026 financial recap and then where we're estimating to end at a 2026 carryover. Following that, we will go into our budget concerns, the immediate concerns we have and ongoing. And then we will review our 2027 budget just to give a preview. And then

005also to give a preview on our 2027 potential tax rates. I do also want to note before we go further, we do have Dr. Chuck Longfellow that is on Zoom, so he will be also assisting with us in this presentation with the tax rates. >> Thank you. So, if you hear a voice from above, it's Chuck who's chiming in on this. Um we're going to get into a budget preview as well as I just mentioned, our tax rates won't be set. >> just for the record, too, so people who are watching know who Dr. Longfellow is, Chuck Longfellow was actually the CFO for Appoquinimink when I first got on the board and was for many years. He then moved to the State Department of Education and oversaw education finances for several years, then went back

006to Christina School District for a few years. So, he's got a lot of experience when it comes to education budgets and financing and um has [snorts] been consulting with us for the past year. So, Chuck, I just want to go on the record again and thank you for all the the support and help you've been providing. >> So, we traditionally present our budget at the July board meeting and the preliminary budget is approved at the July meeting knowing with the caveat this year that we won't actually know revenue or exact revenues until after our October meeting. >> All right. So, for the 2026 budget recap, um this particular fiscal year was a year of financial austerity due to the financial challenges realized in fiscal year 2025. So, due to these challenges, the financial position report

007that by law gets um approved three times a year, Appo had to submit that monthly to the Department of Education and State of Delaware to monitor the financial stability of our district. >> And I've been asked what a what does austerity mode mean? People have asked me like we use that we've used that words for quite a few months here. What's Austerity mode just basically means that we're watching what we're spending and we're only looking to get exactly what we need and it's like anything, right? Like so I'm going to use an analogy to this like there's some things that you can push out over time, right? Like so your oil change on your car. You can push that out a few thousand miles, but you can't push that out over a year cuz eventually

008you're going to have to buy a new car. So it's things like that. Like they're one-time sacrifices that are things that we've done in order to get into the situation or into a much better situation we are, but it's not something you can say, "Okay, why don't you just go on austerity mode for the next 10 years?" It's not possible for us to do that and then continue to do that, but it's things that we can do over a period of time, but it's not something that you can do for a longevity of time. >> Awesome. So this slide gives you the projected overview of where we're going to land with our carryover as of June 30th, 2026. You will note here this is for the discretionary portion of our budget, so that's the current

009expense portion. Our carryover amount from fiscal year 2025 was about 3.1 million. I also want to note when you're looking at the slide the comments are the breadcrumbs of where these numbers have derived. So the carryover amount that was from fiscal year 2025, we need to add the actual discretionary receipts that have been received. That's about 81 million. Note this is as of May 31st. So the DGL 114 report that is a state report that shows our cash receipts. It comes out monthly, so this only includes receipts received as of May 31st. So the next line gives you the projected remaining discretionary receipts as of June. This amount is actual receipts for our June receipt that we received from the county and then also the second senior veteran and senior and veteran tax credit that

010we received. Then we have to back out actual expenditures that have been incurred and you will see that this is as of June 15th of 2026. So that's about $72 million that has been expended and we were projecting out the remainder of the month. And so that's about 2.1 2.8 million because we still have one more payroll left of June which is actually this Friday. And so when you factor all those in our projected discretionary carryover is about $10 million. We have to back out the less one month payroll and that's going to leave $5.8 million. >> So just I mean I want to pause there for just a second and thank you Alyssa. So that 10 million isn't a definite number at this point. We want to get to June 30th. We feel that

011worst case scenario will be that $10 million as far as a carryover that we'll see. Note last year our carryover was $3.1 million. This year we're at just over $10 million of a carryover. I think that's a cause for celebration. For us to get to that point was a complete team effort. Everyone from everyone had to make sacrifices and chip in on this for us to get to that 10 million. That $10 million carryover um definitely is probably one of the highest carryovers we've had in any period of time. So it was a Now I'm going to say that that's a celebration right that we have that $10 million and the work that went into it and it was a complete team effort for us to get there. And I hope people are just as

012anxious to report this news as they were to report the news from last year um and are out there right now putting it out online um but I'm also a realist and so internally we have to make sure that we're showing our appreciation our thankfulness to our our team our staff and everything like that that's chipped in to this point. The caveat I'm going to have to this 10 million is that in 2029 we're scheduled to open three new schools and so there's expenses naturally that come with opening three new schools. And so it's not like we're flushing money and now we can like just have at it. We still need to be very cautious as we move forward as a district. >> Sorry to interrupt. >> No, you're fine Dr. Barris. Thank you. All

013right, next slide. Yes. >> Um so that 5.8 uh million carryover is is any of that um is that all truly unspent money or some of that uh some 2026 expenses that may have been pushed to 2027 because your stop spending order? >> So for the most part and I'm going to speak just holistically given what has been communicated that essentially is what we saved for this year. So it's not we have communicated that if it's a true 27 expense you're expending it July 1 of fiscal year 27. So that really is total savings for this fiscal year. All right, so the next slide I believe is very important I want to point your attention to this because even though it's a 10 million dollar carryover that carryover to some extent is already accounted for.

014So this particular side is really going to give you what a true the true solid carryover that we have. Before I get into this I do want to explain that carryover money is one time money. This is not recurring revenue. So just because we were able to save it this year doesn't mean that that's going to be in future years. Remember, it's one-time money. This is not recurring revenue. All right. So, we have the $10 million that we are projecting that we'll have at the end of the year. We have to back out one month's payroll according to state law. We pretty much have to have that with one month's payroll. Now, please note about payroll. Payroll expenses increases every year. So, that 4.2 million is based off of I want to say 25. That

015is definitely going to change as we move forward. But, that's just something to know. Then we land at the 5.8 million. However, we have to back out the $2 million that we already have in our reserve balance. And so, you see there there's appropriation 98036. In the daily validity, which is the DGL 060, that is a report Well, that's backup documentation. Basically, it's the income statement for school finances. That particular appropriation has $2 million that is already reserved. It's untouched. There's no expenses running through that. So, we definitely have to back that out. What we are planning to do is take an additional $2 million and add it to that reserve. So, now we're going to have a $4 million reserve balance in 98036, which now leaves us with $1.8 million as carryover. So, one-time

016funding. So, when we go into budgeting for 27 and discussing with the superintendent or when he's looking at the the budget for 2027, they say, "Hey, we have to tackle this one-time expense." You now can look at that 1.8 million and say, "Do we want to use $500,000 of that?" And in giving that example, if that is the case, that would then leave us with 1.3. Now, what can happen is is that when we and land at 6/30/2027, you can essentially replenish that as you go and kind of move forward with your internal controls and what we have done this year. But, that's just an example, all what >> can I just ask one question now? >> [snorts] >> So last year at the start of this year we had a carryover of 3.14 million,

017right? >> Yes. >> Did that 3.14 million include the 2 million or was the 2 million dollar reserve balance in addition to that 3.1 million? >> That 2 million dollars was included in the 3.1. >> Okay, that's what I thought. >> Yes. >> And so >> So that's why we're backing that out so that no one thinks that [clears throat] really is unspent true unspent set aside money. I'm sorry Dr. Barrows. >> Well the point the point is we didn't have more than 3.1 million period at the start of last fiscal year. That's what I wanted to make sure I understood. >> Yes. >> Okay. So >> Compared to the 10 million. >> Right. >> Just on the one month payroll, that one month payroll is a state law that we have to have one

018month payroll in reserve. It's quote unquote to get through the summer for us to get through the summer. So just so why we have that on there. >> All right, as Dr. Barrows stated this was great efforts of this fiscal year was due to a full district-wide team effort. So definitely we thank everyone in the district for their hard work. I know this was rough and very frustrating, but we got through it. The financial >> And I think I would be remiss if I didn't thank Alyssa for her leadership that led us through that um through that period cuz not everyone's happy when you tell them no or as far as that goes, but Alyssa had a strong plan and came in and implemented the plan and just very much appreciate of all the work

019that you've done Alyssa. So I thank you publicly. >> Thanks Dr. Barrows. Um to echo that as the director of finance and a leader myself, I do want to shout out to my team, my finance team, finance and payroll for their hard work as well because they've had to take, you know, some hits during this process, but they were able to assist me as being a new director. So, I don't know if they're listening, but shout out to them. Um so, carryover, part of the reason that we have that carryover is financial internal controls, policy and procedures were implemented and re-implemented. Um there were new internal controls that were implemented, such as the stop spend date of May 1st. So, having a stop spend date, you really can really see where you're going to land

020as a carryover. Schools and departments made one-time sacrifices. So, essentially, that was just needs only, um and postponing purchases for 2027 in fiscal year 2027. Because in prior years, it has been sometimes that departments have purchased things in advance just to prepare, but we have asked for them to postpone it in the prior fiscal next fiscal year. Next slide. >> Let's put one question in So, through all these cuts, um to your knowledge, were there any student or classroom or teacher programs that were affected by these cuts? >> Not programs. Not to my knowledge. I don't know. >> No, I I mean, to my knowledge, there wasn't like we didn't stop doing like programs and things like that that we have done previously. Um there were I mean, so I just in transparency, we did

021have an immersion program at one of our elementary schools that was under capacity, and we had worked for a number of years to try to to get it up to capacity, and it just we just came to the realization um that we needed to reallocate that program. So, those students were replaced will will be replaced into other immersion programs at this point. Um so, I don't want to >> Well, to me, that >> That wasn't necessarily a financial decision. Right. That wasn't necessarily a financial position. It was more of a programming where students weren't getting all the resources and everything they need. >> Correct. >> Okay. >> And we're we're always evaluating our programs particular in our pathways and things like that. So there were pathway shifts and if you were at a few months

022ago, we talked about some AP classes that we eliminated just because they weren't filling or weren't running. So there's things like that that happen but naturally happen over time. >> Thank you. >> No problem. All right. >> Correct. I just Right. I want to be transparent in that. I don't want anyone saying, "Well, you cut this or you did that." So. >> All right. So this slide is very important as we move into fiscal year 27. This This is the immediate budget concerns that we do have right now. Unfortunately, there will be tax delays for fiscal year 27. So the same cash flow situation that we were in in fiscal year 26, it is going to roll over in fiscal year 27. So all New Castle County districts will be experiencing the same type of

023cash flow concern. But we do have a tentative plan moving forward. Again, this is just a tentative plan kind of rolling with what we did this fiscal year. That carryover that we do have is going to assist us with our cash flow until we receive our receipts. It is tentative now that we're going to receive the big tax receipt in January or February of 2027. So the thought processes is that we will allow purchase to be made in the beginning of the year so that everybody has what they need at the schools as well as district office. That's going to be executed hopefully early on. And then in October, we're going to implement a stop spend date. Not that you can't spend at this point if there's emergencies or things that rise. Of course, payroll

024expenses have to run. But we're going to do like a tentative stop spend just for cash flow purposes. During this time, we'll have to be watching our tax receipts and parallel it to um our cash flow. So, in accounting, we're pretty much on a cash basis accounting and not accrual. Um and so, with cash base, if you don't have the money in the bank, you cannot spend it. So, we're going to be watching that closely. To my knowledge, we still will be able to use the state of Delaware loan like we did this year. So, part of that loan, 98,000, which is our general local funds appropriation, we can allow that appropriation to go negative. And my thought process is is to allow it to go negative for payroll. Um and to use the other

025two appropriations, which is 99,599 and 99,56599. Don't quote me on that. Um I think or 99,600 is probably the other one. Um we know we have to pay the choice and charter payments cuz a third or 30% of that has to be paid up front, so that would be ideal. And then the other charges, if they're major charges, um most likely we can do that. The caveat with using the state loan is that I have to provide backup documentation as to why we're using the state loan. And it's not a blanket, it's every detail. So, that's why we're kind of looking at a plan to move forward the way that we are. Um but hopefully, uh you know, we're just going to play it by ear and make sure that we communicate accordingly. >> So,

026the state law was put in the legis- or the state loan was put in legislation because of the last 2 years the tax collections being so late, they know that districts aren't able to float that long without their tax receipts coming in. Um you don't want a district having You wouldn't want us having reserves of 30, 40 million dollars um out there to be able to get through these months. Um and so, the state realizes that districts do not have that kind of reserve in place. So, they have legislated they made this available, so we're able to continue operation. >> Well, and you We're calling it a loan, but it's interest-free as I understand it. >> Correct. >> So, right. And they did it because they changed the rules on us. Ordinarily we were getting

027our tax receipts in September. Because of the reassessment fiasco, we weren't getting the money till January. And that was all or I don't want to say all, but a lot of that was due to changes they made legislatively. And so, to account for that, they created the interest-free loan program to districts. Cuz otherwise, especially last year, I don't know what we would have done. Right? We weren't getting the tax revenue when we were supposed to be expecting to get it and plan to get it. And so, we wouldn't have had the money to spend. I mean, we are on a cash basis. >> Correct. And so, essentially, just like this fiscal year next fiscal year, we will need to be in austerity mode, but it will be a modest austerity mode for fiscal year 2027.

028Next slide. >> So, those are immediate budget concerns. Like the stuff for this FY27 year, what we're going to cover now or stuff it's long-term what we're looking at, concerns we could have over a long-term term period. You want me to go? All right. Um so, the initial governor's recommended budget had some cuts in there. Um some of that being like the substitute block, um athletic trainers, things like that that would have shifted costs back on the districts that were traditionally covered by the state. Um JFC in their proposal reversed those cuts. Until the governor signs those um signs that bill into hopefully on July 1st, we're not going to count those chickens until they hatch, but that's a concern if those cuts go into place. Growth. We continue to grow um as a district.

029We're one of the very few districts that continues to grow in the state of Delaware. Um but growth there's costs that comes with gross growth. We're also seeing excuse me, our fastest-growing population, our students identified with autism. Um so, that complexity of students and then we also are seeing physical growth in our buildings um, by adding three new buildings. Um, we also see with the reassessment and things like that that have happened, there's going to be challenges with future referendum. So that's why we're continuing on in our austerity mode and just making sure that we're planning out well into the future. I already mentioned this a few times. We have three new schools coming on hopefully in fiscal year 2029. We continue to have personnel cost increases. >> [clears throat] >> They naturally go up

030over time year over year. Um, we have employee costs like in anything, they go up. Uh, continued inflation. We're consistently seeing increase in non-personnel costs. You're seeing this in your homes, electric bills, food, all that stuff just is going up that cost. Um, continued inflation, um, that consistently increases non-personnel costs. Also this is something we have the lowest paid teachers in New Castle County. Um, we have done work to try to become more competitive in that, but that's a budget concern. We can't just say, "Oh, we're in austerity mode and we're just going to continue to fall further and further behind in compensation." So that's a concern for the budget going forward. Um, new funding formula and potential changes to equalization. We don't know where that's going to play out um, in the long run.

031Um, we're told it's going to be an increase in revenue, um, but until again, until you see it, we we don't know. We don't want to know how to count on that. We've also been told by some people it's going to be a reduction in revenue. So just looking at that aspect of it. And then potential consolidation in northern New Castle County schools, which does not impact us, but if they consolidate the rest of New Castle County, you're going to assume that that's going to increase everyone's salaries to whatever the highest salary and whatever district has the highest salary. I'm assuming that they're not going to tell teachers that and staff that you're now going to teach for less. Um and so that's going to impact us. We're already lowest paid district in Newcastle County.

032That's going to impact recruitment and retention for us in some ways if that happens. So that's going to impact our budget. >> Before we move off this slide to there, just so folks understand equalization. We've said this at many meetings over the years. Um Appoquinimink of the five school districts in Newcastle County has the lowest assessment tax base, by far. We're We're starting to catch up to Colonial, but you know, they got an oil refinery and as long as they have that, they've got a nice tax base. Um we have the second highest number of students of the school districts in Newcastle County and eventually we'll we'll be the number one school district in terms of students. So, you know, you start to do the math, you can see the financial challenges that this district

033has. We have the lowest assessment base, we have the second highest number of students. Um to our credit, we also have the lowest operating tax rate. So, in other words, the tax rate that we charge for operational expenses are the lowest of the five school districts in Newcastle County. So, we generate the least revenue, not only as an absolute number, but also on a per student basis. Um equalization is the state's attempt and it's actually constitutionally required, um to say if you're a poor school district with a low tax base and there's a rich school district next to you that's got a much higher tax base, we'll give the school districts with lower tax bases extra money to try to equalize them to the richer school districts because otherwise and this is I mean the

034richer school districts with a higher tax base can charge less for taxes and still raise more money than we do and therefore spend more money on their kids and that's that's a constitutional problem. The equalization formula hasn't been adjusted in almost 20 years. Um so it's not particularly functioning well and it's a hard thing to try to um to get people to focus on because I'll say the richer school districts could care less and um and we end up getting hurt that way but we do have by far the lowest expenses per student of any of the school districts in New Castle County as well and yet to our credit our SAT scores are 50 points higher than the state average and um somewhere on one of these slides uh that was playing before our

035meeting started it talked about you know we're the number one ranked school district in the state. Um so we get a lot done with less money. Um and of course we got a lot done this year with even less money than normal but that's what equalization is about and that's why it's so important and we're about to talk I think about the tuition tax which is the money we spend on special needs students who obviously you need to spend more because they have more needs. That money's not even subject to equalization. So when you think about that for a moment unlike I'll say normal operating expenses where at least the state is chipping in and making up for the fact we have a lower tax base when it comes to special ed they're not doing

036that. And so if you assume that every school district has roughly the same percentage of special needs students as every other school district which is I think a fair assumption that means that of the five districts in Newcastle County, we have the second highest number of kids with special needs. We have the lowest tax base, but we're not getting any extra money because we have that lower tax base. And state and federal law says we must address those needs of special needs students. And so, um we've got to have that money to spend on it it and that's been a constant problem in in prior meetings this year and last year. Um you know, the the cost of special ed needs has um has really gone up much greater than inflation, much greater than our

037overall budget. Um and I'm not saying it's not necessary. I mean, we need to educate those kids and and give them a fair and appropriate uh education. Um but it hurts us because we've got such a low low assessment base. And um and so we're struggling in that area. Now, you know, there was a lawsuit that forced reassessment. Um I don't know for the life of me why the state hasn't extended equalization to special needs students. I think the same reason that it's compelled to do that for operate for regular operational students should also carry over to special needs students. And so, you know, maybe we can find a lawyer who's about to have extra time on his hands to help the district address that problem. But it is a it is a need and

038so I just wanted to set that up. That's why equalization is so important and that's what it means. And um that's where we're headed next to talk about tuition tax. >> Next slide, Steve. >> So real quick, before we get on to tuition, um given all these challenges, uh inflation, personnel costs, and then possibly a stagnant revenue due to uh future referendums and may not being passed. What amount of reserves are the district considered adequate? Uh giving all these uh concerns, and when do you think the district would meet that target? >> So, just in my role, my thought process with this and what I have explained to the superintendent, um in reserves, what I would love to see is $8 million. And that's $8 million in reserve and still a 1-month payroll. Um but

039if we can get to 6 million, that would definitely be a sweet spot for us. I believe if we stay in austerity mode another year and do the same thing that we did this year, we could get to that $6 million reserve by the end of fiscal year 2027 and have that 1-month payroll as well. But that's just That's just me. >> All right, Charles here. Um I like to add to that, it might look like we're there now. You might take a look at the at the at the balance that that was um shown the the projected carryover and say we're there now. I want to point out, you all know this, 1 year is just one data point. It's not a trend. It's not a pattern. So, we do need to continue this

040um What did you call it again, uh Ms. Stewart? A modified um >> Modest austerity mode. We do need to continue that at least for another year there just to see um where we land and what the pattern is versus the point data point. Thank you. >> I I just think voice from above. Thank you. >> No problem. All right. So, we have our fiscal year 2026 carryover view for tuition tax. Um the same process was taken with tuition tax to find the carryover just as we did current expense. The difference here is that we are still projecting that we're going to use all the we're going to expend the entire budget for tuition tax. So, what you see here is the same thing carry over for fiscal year 2025 was about 963,000. Plus, we

041add in the tuition tax revenue that we have received to date as of May 31st as I explained with the current expense revenue as well. That's about 21.2 million dollars. We do we did add back we did add the June projected receipts well, actual receipts that we received for tuition. That was at the last June receipt as well as the second senior tax and veteran credit that we received and that's about 384,000. Then we back out actual receipts not actual receipts, please forgive me. We back out actual expenditures for tuition, which is about a little over 20 million dollars, but the remaining um expenses in the budget is about 1.9. So, if you put all of that together and do the math, we are projecting to end at about 581,000. But, it's kind of trending

042looking like we will probably have more than that in our tuition tax. >> And again, remember in this in our preliminary and in our final budget that was approved in February. We were looking at a $7,000 carryover. So, that is a little better than what we anticipated as well at that point. But, we're still I'm going to have this caveat. We're still not in a point where oh, that's great. That's a great place to be with the 581,000 carryover because you have to remember we have to get through the summer and we have some expenses like summer school. We still are pay employees and things like that. With that carryover amount, we're still going to have to borrow out of our operational expenses to get through the summer in the tuition tax side. So, one

043of the things that we need to do when I'm preview as we go up is we need to build up the reserve in the tuition tax um area. And that's nothing to do with So, this is a little different than our general operating expenses because you This is needs. Like, these are students that have needs. We have to meet the needs of these students. We can't say, "Well, we're not going to give that to you this year." We have to address the needs of the students that we currently have. So, there's I mean, this is almost like there's no I don't want to say there's no way to control costs. You can't cut back costs because you have to address the needs of the students that you have. >> And I would just like to

044add to that um board member Tim, I know you asked essentially what it would be a good carryover reserve balance for current expense for tuition tax um given Dr. Chuck who's, you know, the subject matter expert. He is stating like about 4 to 4.5 million we would want to have in tuition tax as reserve. >> Yeah, and just and this just quick math, looks like it went in the wrong direction direction this year. It looks like we spent more than we brought in, right? Uh because our reserves were 90s 963,000 and we're left with 581. So, unless I'm wrong >> Well, I mean, something to the caveat just to remember that last year the Christian school district allowed us not to pay our bill um until this year. So, that carryover amount really if we

045would have paid the bill would have been a negative amount. So, we are in a better spot, but we're not in a spot >> Right. We're not in a spot where >> Okay. >> celebrating and where we need to be. We need to get to that four 4.5 million to get through the summer um with the carryover we have. >> This line in particular is a line in the budget that we all are definitely paying close attention to given, you know, where we were this time last year. So, good call out um Mr. Higgins. Um and so, I just wanted to also draw attention to that. Like, it's a specific budget line that we are all are very sensitive to. So, thank you. >> Thank you. >> Next slide. >> [clears throat and cough] >>

046So, on this one, budget concerns here and as I mentioned, extremely limited on control of cost for outside of district placements tuition. Um state Delaware does not allocate units to meet some of the funding needs required. We're also identifying students according by federal law. We're identifying students that are earlier age um of certain needs and they're it they're greater needs at this point. We're seeing more and more students identified. The ability to maintain a reserve balance in tuition tax, which I've mentioned and Chuck's mentioned and uh Alyssa's also mentioned. And then, um persistent federal underfunding of IDEA, that's the Individuals with Disabilities Education Act. When that law was put in place, they were supposed it's supposed to cover 15% of the cost of educating students with an IEP or under IDEA. It has never been

047above covering 6% of the cost. Um so, that's that's a huge gap and I have the opportunity every year to go to Washington D.C. and I remind our legislators of this. They probably know what I'm going to say before they see me. That they need to fund this completely. Um and so, that something's out there, they're aware of it. I'm not going to sit here and say, "Oh, next year they're going to fund it up 15%." But, it is a concern. >> Next slide. >> Okay. Um so, we have here just a quick overview and going into the budget for fiscal year 2027. We'll start with our assessed value increase overview. So, as of fiscal year 2026, our assessed value was 15.3 billion dollars. In fiscal year 27, it is estimated to be 15.7 billion

048dollars. And so, the overall increase from fiscal year 26 to 27 is about 398 million dollars. This will have a revenue impact. However, it's still uncertain given our tax warrant calculations are still being reviewed and everything with the whole assessment processes with the county. >> So, this So, what this The reason why you're seeing growth is for new businesses that have come in, new homes that have come in. This year, the county assessed those. Um, whereas last year, they didn't assess That wasn't part of assessment. They didn't assess the new um buildings and businesses that came in. This year, they did do that, and they had done it every year previously. So, we see growth cuz we're seeing growth in our community um as far as that goes. So, we're very thankful for that growth.

049But, to Alyssa's point, we can't count that chicken till it hatches either because um there's still appeals out there. As I said, they're doing quality checks on on properties this year is why they pushed it back. So, we're confident in the 15. our the 15.3 number. I don't We wouldn't be overly confident in the 15.7 number until all that plays out at this point. >> And there's no opportunity for retro, right? For monies that we missed. >> Correct. They didn't go back and say, "Oh, you got a year free of or 9 months of not paying taxes, so now you need to pay it." And so, no, there's not. >> But, the district will see 2 years of growth instead of the one because we didn't see it last year. So, the the increase will

050be technically the 2025 and 2026 growth in the the area. Cuz we didn't see it last year, >> Right. You Right. You will see some of that um as it comes on. Um but you never make up, right? Like you never make up for your lost a year. There's no making up that revenue that we lost. >> I know that. I'm just saying that the revenue for the next year >> Correct. >> will be increased technically twofold because we missed a year. I don't I don't I mean I don't want to say there's a windfall, but might be a million dollars. >> Yeah. I don't know, Chuck, if you have more insight on that than what I can offer. >> 400 million is about, which is what it is, 398, that's about 2 and 1/2%

051of 15.7 billion. So, this year's assessment base based on these figures is about 2.5% higher than our tax base was last year. Um you know, again, ways that Appo suffers financially compared to other districts, I mean, the vast majority of our assessment base is residential housing because we don't have a Christiana Mall, we don't have an experimental station. We've got one Lowe's, Chris you know, the Christina School District has three, and on and on and on. Um and so, you know, when we had when we got to split rates last year, there wasn't as much relief for our residents as there was for residents in districts to the north because they have a lot more non-residential tax base than we do. Um now, not all is doom and gloom. Um you know, the Wuxi Pharmaceutical

052facility, which I drive by every day on uh Levels Road, is nearing completion, and there's some big office buildings that are going to be coming online there. And so, I mean, you know, when I I think that's at least worth a hundred million dollars when you look at the value and the investment they've made there. So that's not insignificant. And then we've gotten approvals in Appoquinimink for two new Amazon distribution centers. They haven't broken ground yet. I wish they would. But when they come online again, you're talking about hundreds of millions of dollars of additional assessment base for us. All three of those projects are non-residential. Um so there is some help on the way that will start to ease the burden at the edges. But again, the equalization formula has to be adjusted for

053operational expenses and we've got to do something about equalizing special ed tuition tax revenue as well. >> Next, I was I was looking at number and Mr. Fortin figured it out that two and a half percent. I believe Appo on average is about a one and a half percent growth in assessed value each year. So that two and a half does kind of show some evidence that there's some doubling up going there. >> Yeah, there's still some properties there's still some properties they haven't reassessed in Appo based on my observations. But again, just do the math. If we'd gotten an extra one and a half or one and a quarter percent tax revenue a year ago like we historically had been we'd been we'd have been in a much better place last July. Uh but

054the county let us down. >> Right, there's that and then there's still a bunch of assessment appeals out there that the county is working through. And then there's even some >> Most of those aren't in Appoquinimink though. I would I would tell you my guess is at least 80 to 90% of those appeals outstanding are all north of the canal. >> Good. Good. >> There's just not a lot of ground worth appealing in Appoquinimink cuz residential it's very limited in terms of the reduction you get, and we just don't have very much non-residential property in Appoqunimink. >> Right. Some of the Some of the risks um from the other risks that are out there include some legislation that's out there to reclassify apartments and multi- multi-unit dwellings as residential from commercial. There's that, and there's

055some stuff out there about the senior tax rate. There's also the um change from the maximum of 2.0 multiplier from residential and non-residential to 1.85, and that's going to shift some burden, not significantly, but enough that people will see it in their bills. It'll shift some burden to residential from non-residential in our area. So, just want to make a note of those risk factors out there. >> Yeah, that passed the house and went to the Senate today. I'm not sure where that ended up. >> That's why we need more non-residential assessment base in Appo, cuz if we can get Wawa and others, then that change in percentage wouldn't really impact folks, but until we get that additional assessment, it will. >> All right, so the next part of fiscal year 2027 budget preview is the

056expenditures. So, essentially, we are moving forward to budget expenditures within our current budget allotment, which is about 79.2 million. We may have to increase that um just a bit, but we're still work we're still working through um right-sizing zero-basing. Um so, the potential increase will have to be due slightly to the increase in non-personnel costs and standard personnel increases. Um like I said, we moved forward with a zero-based budget and right-sizing model that was implemented um in 26 and so we're going to be pushing out in 27 and then also a part of this whole budget process is aligning and itemizing expenditures in the proper operating unit and program code to ensure accurate trend data. So the goal is to make sure items are properly itemized so that we can you know, you look at

057the budget, you know where things are coming from. So that's what we've been working on and continue to plug through that. >> So the next is our current expense tax rate. No change to that. It was just noted that was a mix between residential and non-residential. And and may change depending legislation. Chuck just mentioned that. The Currently um last year legislatively you could double the non-residential I'm excuse me double the non-residential as opposed to the residential. We did take advantage of that to the earlier point just because at that point 89.5% of our tax came from residential where 10.5% came from commercial. When we shifted that um it went to like 81% um residential to 19% commercial since we're so um small commercial. In essence though when we shifted that the impact from the 10%

058increase that we needed to do um was nullified at that point the residential uh properties. So any increase that was seen was because of reassessment. It wasn't because of the school tax it was because of reassessment for residents. Now commercial properties could see because of the 10% they did see um somewhat of an increase because of that. >> Well and again getting back to the structural problems we have in Appoquinimink compared to those to the north. Our residential tax base is 89% call it 90% in other districts of the north it's 70% 65% so when you would as a result of what the general assembly allowed us to do in changing tax rates and differentiating them our residents pay 81 our residential assessment base pays 81% of the total property taxes that get paid but

059if you're in a district to the north where they have a much higher commercial or industrial tax base the residential share of the overall property taxes in a district dropped to like 60% or or slightly less uh because they have all of that non-residential tax base that we don't have so again one of the many financial challenges and I'd say unfairness affecting uh the residents of Appoquinimink >> Right and I think to go back the reason we split the rates was because reassessment had such an impact on a lot of the we'll select the you guys do as Chuck said 2.0 uh for commercial but I did not realize that I forgive me that there's legislation to bring that to to to 0.85 >> 1.85 yeah >> 1.85 which will raise >> residential operating tax

060>> uh >> rates >> yes >> so okay but to to Mr. Foran's point uh this the the legislation last year passed to split the rate allowed the school district to nullify the 10% um increase um on local operating tax for residents >> correct >> but that's uh something that's may go away with new legislation >> slightly yes >> um >> if the last >> school board doing that that'll be >> the county >> the general assembly >> general assembly I'm sorry >> correct >> I apologize General Assembly. >> So, maybe the county That won't go into effect until at least the way I'm reading it, the way it's written, the legislation until the next reassessment, which is in 2031. >> Okay. >> Let me make a note about the the rates that you see

061here are the unit what I call the unified tax rate. That is before the split. We're going to have to resplit this year, especially if the after the 1.85 thing goes through. Um so, those will be those when you see the tax warrant in October, it'll be based on a split rate, but the first thing we do is calculate a unified rate so that we can then go back and split it. So, there's no change in the unified rate for current expense, but that doesn't necessarily mean that you're not going to see changes in the residential and non-residential. So, that um that unified rate for comparison purposes, cuz I know you all like to do the math right there. Uh right now, our unified rate is 63.75 cents per 100 assessed. >> Thank you, Chuck.

062>> One more time, Chuck. >> 63.75 per 100. >> All right, um fellow. Thanks. Next slide. Do you want me to take this, Dr. Burrows, or you got it? >> Go ahead. >> Okay. So, um one of the things that administration asked me to help with is to try to figure out if we were to actually set a rate now, what would it look like for the um for the budget that we need? And so, we did our math, and for tuition tax rate, we would seek we would be recommending if we were recommending a rate tonight, a unified rate before being split, uh 2.5 cent increase. Um you'll those of you who've been exposed to this process over years know that a tuition tax rate is a fairly normal thing. The cost of educating

063our students with intense, complex, and pre-K needs um always go up and there's there there always folks moving in who um have um have sometimes exceptional needs that that we need to meet. We have to meet these needs. Uh we see a continued trend of growth of special ed students. One thing that we're going to see this next year is students coming back to Appoquinimink from um other districts' programs. So, we don't exactly know. You might think, "Well, that means we'll pay less tuition to those outside programs and then we'll be getting units and you might think that there's a cost savings, but we don't know that yet. We're still working through that and um there's some cases where we're going to have to fit out classrooms, buy special materials, supplies, and increase staffing where

064we might not have it now. So, we're planning for that. Um We um definitely uh we talked about the carryover. So, we definitely need to build that up because there is uh the equalization money comes in and that that goes against the regular salary, but we have tuition tax salary that that hits throughout the year and that's $600,000 per payroll. And so, you see we're carrying over uh we're we're projected to carry over about 600,000 in this model. I think it's going to be um a little bit more than that. I think that um Ms. Stewart thinks it's going to be a little bit more than that. But, it's probably not going to be enough more than two or three payrolls. And then that is going to be zeroed out and negative. And so, we

065really for cash flow purpose and when that happens, you're not able to buy goods and services in in this in the state's financial system, payroll and make an appropriation negative. But, once that happens, you cannot purchase goods and services against that. So, that's just a uh it's a bug. It's not a feature. Uh but um so, that's that's why it's really important for us to have some carryover so we can meet that payroll and continue to provide goods and services for these programs. And so, you'll see that. So, our recommendation would be a plus 2.5 cents for tuition if we were making it today on the unified rate. Next slide, please, unless there are questions. >> We'll check on this one again pointing out that unlike operating expenses we really don't have a lot of

066discretion when it comes to special needs funding and expenses because they are what they are. They're required by federal and state law, so we have to do them regardless of what the cost is. So, that's why it's a separate line item, so to speak, in your tax bill. And that's also why school districts, school boards have the authority to raise a tuition tax tax rate without the need for a referendum because it it is it basically is for that special subset of kids, students, who need the are required to get the the those programs and and special programs. And so, you know, we set a budget based on what we think those programs are going to cost and then we figure out what we need for the tax rate to pay for it. And as

067we know from previous meetings those costs have been exploding. But, this is really an area where the board to a large degree has its hands tied as a result of those various mandates. >> Yes, correct. Very correct. >> And I think, you know, also just to kind of underpin that, um, the ability to kind of forecast that and the the board to have a level of comfort in certain situations feels almost impossible, right? So, you know some things for certain in terms of, you know, certain students that you're that's going to come back. The one piece of this that we can't determine is growth, right? How do we anticipate that? So, that's the component around tuition tax rate that I think, you know, Mr. Higgins and I were just sitting here dialoguing about is how

068do we get there and then from a forecasting perspective what are our options, right? So, you can budget as best as you want this 2.5 cents, right? To what degree or to what degree of assurance do we have that we'll be able to close the gap? That's the I think the concern that I have because this is a population of our students that is growing very rapidly. And so, how do you even just keep up with the growth at a very superficial level before we even start to drill down to needs and what those expense what those associated expenses are, right? So, that's the piece of tuition tax rate that I think gets very um muddy for us in terms of just trying to weigh in from a board perspective. >> Yeah, I mean it's

069a challenge because you're it's a moving target that you're trying to hit, right? Like >> Exactly. >> and it's it's moving as you just mentioned at a very fast pace. So, trying to hit that target is sometimes a challenge. I know Dr. Longfell and Ms. Stewart do the very best they can to try to hit the target and put us in a >> the best position >> best spot that we possibly can be in while meeting the needs of all the kids that we have. >> And it's just as much a moral obligation that we do happily as a as a federal and state obligation. And I had personal some questions I asked late that I've like to get answered on, but you know, as it just as a human, um you know, like all

070of us as a community and we do want to make sure that we provide the services needed not just because it's a legal obligation, but it's a moral obligation. >> Absolutely. >> And the target that's that's the biggest when we come here for me, that's one of the biggest you you know, issues today that I see is, you know, you want to make sure that number is where it needs to be, but you are representing a whole community that, you know, some would say or would would probably will say, "Oh, you keep on raising this, you keep on raising this." But to all these points, it's it's a there's valid reasons and it's not just a moral obligation, but a but a federal obligation. Correct. >> Correct. Yeah. >> And then when you find yourself

071in a position of trying to close the gap or you know, uh make up for that delta, that's where I think, you know, the dialogue increases and you're just really relying on our finance team to kind of guide us, right? So, for sure. Thank you. >> Thank you. Uh next slide, please. Debt service tax rate. So, um we took a look at it and we are able to reduce that rate by half a cent due to older bonds being paid off. Every year we're paying down our bonds. We're um some years we're paying off bonds and because we have had so much construction over the last few decades, this is a constant thing. So, that will offset half cent of the 2 and 1/2 cent recommendation that we made for um or that we would

072have made for the um tuition tax. Any questions on this one before we move to match tax? >> So, Chuck, as I recall, the average res- the average residential assessment for Appoquinimink, and this is scary, but it's a different topic, the cost of housing generally, but the average residential assessment is 504,000. Is that right? >> Right. >> So, if I do the math, if I raise the match tax, or I'm sorry, the tuition tax 2.5 cents, but I reduce the uh >> debt service or construction by 5 cents, that's a net reduction of 2 and 1/2 cents, which would be on a $504,000 assessment, that would be about $126 a year on the tax bill. So, the average residential tax bill would go down $126 if those two recommendations are followed. >> Mr. Ford, just

073a half cent half a cent reduction in debt service, not 5 cents. I wish it were 5 cents. So, yeah, this would be a net plus 2 cents. So, this would be >> Hey, you're all excited there, Chuck. That's why I need new glasses. >> Is there any other question on this debt service slide? So, I guess something I wanted to hit on something while we're on debt service. I my kids used to watch this VeggieTales called the rumor weed and um I sometimes things are put out there, news articles and things like that, and I'm like, well, people can't possibly believe that because it's not true. Um but it's the rumor weed, and it just continues to grow, and then it grows its own truth. So, last board meeting we talked about um were

074questioned and asked about our three new projects. So, if you notice tonight, I'm saying hope to be building three new buildings or opening three new buildings in 2029. Newspaper article put out there that we're asking for $47 million. It made it sound like it's our fault that this is happening. And I just want to set the record straight and kind of tell you where we are and how we got to where we are today and how we got to that point of that article. So, prior to us going to a certificate of necessity, which we have to go to a certificate of necessity um to get approved uh to build buildings, you have to go to the state and prove your that you need the the new buildings. We proved our point that we needed

075the three new buildings because of our growth. Um so, they approved us for a new high school, a new middle school, and a new elementary school. We had our request in there that we need, but that's what they approved us for. When we went and we started talking to them about this, we knew from all the construction that we've done that the state construction formula does not meet the need of current construction. So, in the state of Delaware, and rightfully so, we say we need a high school for 1,600 students, they say, "Okay, this is how many square feet you're allowed to build that high school to meet the needs of 1,600 kids." They not only tell you how big you can build the high school, they tell you how much you can spend per

076square foot. We knew that per that cost per square foot was off because of what the current construction costs were. We started talking to the Department of Education back in February 2023, even before they approved any of our CNs, telling them that cost was off. We had several more meetings with them, um, to let them know that cost was off. They told us to submit our certificate of necessity according to their formula. We said, "Do you want us to current construction costs according to the formula?" Submit it according to the formula. "We'll make up the difference, or that difference will be made up from what's known as market pressure money." And a caveat on that, the reason we believed them that they were going to do that is because every project since COVID has required

077market pressure money to complete because the formula has not met the need of current construction. Matter of fact, the last two high schools that were built prior to our projects required 72 million and 76 million of market pressure money on top of what they were approved for in order to complete the projects. So, we've had several meetings. As I mentioned, I've had a Zoom call with the governor and his team. I've met with DOE. I've met with Office of Management and Budget. I've met and talked to the chairs individually. The chair of the bond bill went down to the bond bill and let them know there's not a person that can say we're not aware of the need and know what Appoquinimink needs. Nothing to do with us or any mismanagement. We're within the square

078footage allotment of what they're saying we need to build the high school, the middle school, and the elementary school to meet the needs of our students. We've been approved for those needs. We're not asking for something outside the ordinary or something that the state was not aware it was going to happen. We're just asking to be treated like every other district has been treated up into this point. This will set a precedent. It's not a precedent that oh they're they're giving us the 47 million to meet the needs of the construction cost. It will set a precedent that they're not meeting the needs of a community that's already been approved. So, I would like to think that it was just mis- information that was reported in those reports by the reporters and I'm going to

079give them the benefit of the doubt, but I hope they put out the right information that this is not Appoquinimink. This is a state issue of them not funding schools on where they need to be funded. So, sorry for that. Didn't mean to get preachy, but also realizing that I don't want the rumor weed getting out of control. >> I have one question on you just came to my mind. Nobody contacted the district before they ran a news story? Normally you would get the other side of the story before the Nobody >> Absolutely not. They did not contact us and as you could see there was more information shared. There was information cherry-picked out of that out of the meeting. >> And you've mentioned it in multiple board meetings over the last year. So, even

080watching a board meeting exactly what you just said, I could probably repeat it verbatim as many times as you've said it here. Not that you didn't need to say it, but um okay, thank you. >> And the and the other thing I'm going to say to our credit again, last two high schools built in this state needed market pressure money in excess of 70 million dollars just for a high school. Here we're looking at three schools, a high school, middle school combination, which we specifically designed to try to save money. They share a kitchen, they share a large auditorium, all all that sort of stuff. So, there's really a cost advantages to doing that. So, that that, Summit High School and Summit Bridge Middle School. And then we've got what may become everybody's favorite name,

081Green Giant Elementary School, um over by the estates of Saint Ann's. That's three schools, and we only need 47 million dollars over a period of years, not just, you know, oh, we need it this year. I mean, that's spread out over several years, but it's only 47 million, which uh is far less than the 140 million uh uh market pressure money on those two high schools. So, again, we're doing everything we can, I think, to uh save money and do things efficiently. We just need the Department of Education to keep its word when it told us to proceed. >> And I think just Go ahead, Dr. Bruce. >> I'm just going to say also we're at the point they asked us go out the bid so we had real numbers. We're out the bid. We

082have to do something with those bids by the July board meeting or we don't have a project. There's no And I think people will can value engineer or just build the building, um build the building for less or whatever. We can't It's 47 million dollars. You can't cut enough out of the building to get down 47 million dollars. You're not building a building. And so, we're at a point where something needs Someone needs to either tell us what the plan is or we don't have a project. We we just sit and wait. And now, what's going to happen? Our costs are only going to get continue to go up as you sit and wait. >> Well, and that's the point I also wanted to make real quick. I mean, we've got bid numbers now. They're

083They're decent for this market. And we've seen this movie before, right? We've all seen this movie in our lives. Things don't get cheaper in the future, uh particularly um in this economy. And um but, you know, we were trying to build a new Reading Middle School for many years. We had a cost estimate. DOE wouldn't approve it. We went back with, you know, a revised cost estimate. It was more. DOE wouldn't approve it. Finally, DOE approved the replacement of that old building that was falling apart. But, it cost more than if they had approved it two or three years earlier. And so, to Matt's point, if if we're not assured that we're going to get this money and we have to let these bids go, the next time we go out to bid, it's going

084to cost more even more money. >> Isn't there legislation right now in pipeline where labor costs would be exponentially higher because the rates uh that public buildings would be able to pay would have to meet a certain criteria that they don't now. I mean, Richard, I don't know if you really talked to anybody out there, but I believe there's legislation right now that would bring labor costs up exponentially on any new bids if it passed. I do know that for for a fact. >> That's correct. >> Okay. Which would it >> won't impact if they approve or they tell us to plan >> us the go forward, won't impact Summit Elementary or Summit Middle School, Summit Bridge Middle School, and Summit High School, but will impact Green Jay Elementary. So, the cost of that, we

085could need more money to complete that project than what we're asking for at this point. Sorry, Chuck. >> No, we're good. This is good conversation. And I can tell you I haven't been there at the department. It's It's not scientific how they come up with these square foot numbers. They don't have access to some big database of unless they change their process. They don't have a access to a big database of school construction costs. Um so that's what we're dealing with. Um match tax rate it's a um match tax is actually several different rates. We just call it the match match tax as a group. Uh it's minor capital, um opportunity fund tech maintenance block grant or top tech match, extra time match. Several different um components in that. And our um projection is that

086the rate in aggregate is going to be pretty close to what the 2026 rate was, potentially slightly lower. So um not not like a half cent lower, but maybe like you know, a a few hundredths of a cent lower. So rather than a plus two cents, it might end up being plus 1.98 or something like that. We won't know for sure until we set these rates in October. But we do have to budget based on um what we think the revenue will be. So it's we have to put the chicken before the egg or the cart before the horse or whatever you want to call it. So um but this is just our disclosure to the board on what we would recommend if this were um if this were truly tax neutral time this year

087as it usually is. Usually you have to put it in by the um second or third week of July. >> But But Chuck, they will in the bond bill they'll uh they'll actually set forth how much we can match, right? So the General Assembly makes that decision, and then it's up to us to decide whether we want to match or not. And we'll uh putting aside that we won't know the total assessment numbers until later in the year, we should know by midnight on June 30th kind of what our maximum match tax rate would be because they'll set forth the opportunities in that final bill. >> Yes, that's true. Most of the pieces of the match tax we will know um after the governor signs the bond bill and the budget bill because some of

088these are matching things in the budget bill. There are some pieces of it that we don't know until maybe into July. We're just kind of estimating because they're subject to allocations made by the Department of Education, but those are very minor. And um you know, if there's any variation in the those, it's it's not really enough to um trip the rate um to a higher or lower amount. Our match is usually on target. So, I think this is the last slide for you. I think you have a question for slide deck. >> Yes. >> Does anyone else have any questions? Any other questions? >> no questions. >> Does any board member have any questions for >> Any more questions? >> Just a couple of questions. Um Mr. You're we're going on off the assumption that

089we're going to have a 10 little over 10 million dollars and in your presentation, you deducted one month payroll, you deducted out 4 million going back into the fund reserve um which leaves us with 1.8 million dollars moving forward. Do you we know how much is definitely outstanding from the 26 season that people overpaid their taxes? It's not more than a million eight, is it? Or some of these overpaid and then got the new tax bill and opted not to take a refund. >> So, can I ask result? >> So, what we've been told is that has not been included in our revenues this year. So, the counties uh the counties told us they have held that um and they have that money and they haven't given it to us. >> Okay, and do we

090I I know what you said about 80% is still out but that's not in our district. Do we know what our actual appeal bird under appeal is in our district? >> Chuck, do you have that number the latest on appeals? >> We we do have it but I don't have it on tap. >> Okay. >> But I'll try to look for it but I might not find it by the time the meeting's done. We'll see. >> That's fine. If you if you can just send it to me that's fine. And then moving forward with 1.8 million dollars have you set a percentage increase that you would like to meet without going over before going into austerity mode again? You said you're going to open the window for a short period of time to like October

091November. With 1.8 million dollars have you have you set a budget of what you think you're going to increase to and not go over the 1.8 to stay here or are you anticipating going to four or five million dollars banking on the additional revenue to come in? >> So no, we're our holding steady. So how we're looking moving forward that 10 million dollars that that's going to be a set aside ultimately and we're going to create a budget still at the 79.2. So we're going to remain the same. Now for cash flow purposes, yes, we have to use that to sustain but when I'm looking at the budget essentially that 10 million dollars is carryover that's the plan when we get close to finalizing a draft of our 27 budget the 1.8 million is what

092we will have to I would need to work with the superintendent to say hey, what is our wiggle room with this? So we have to look at we're going through that now with right sizing zero basing at the 79.2 and so let's just say we we up 500,000 dollars. That's going to put us at 79.7. That will be the superintendent's decision to talk with me to say, "Hey, we're going to use a half a million from the carryover or we're going to use a half a million of what we may potentially think as revenue." So, the idea carryover is to keep that separate because that's one-time money. We're not going to budget and say we got 79.2 million in expenses plus this 10 million carryover. That would not be wise. So, we're trying to keep

093that separate if I explained that well. >> You're setting the market $79 million. That's where you're going to set the market there. >> Yes, that's the That's the goal, but we may be in a We may have to increase that given all the other factors we said. >> We just have to take into account that we naturally have increased costs, right? From employee steps, inflation, things like that. Um and so I think the benchmark that 79.2 I and at least has mentioned this that we might have to go above that a little bit just I mean modestly staying on austerity mode just for operational purposes. >> Yeah, but it's 79.2 moving forward. That would leave us in a better position at the end of the year. So, I just if you're setting that as the

094rate, that's that's what I was looking for. I understand what you're doing. I got it. Just just >> Yeah. >> I don't want to come I don't want to come back in July though and we're like 79.8 and Like, wait, you said you're going to be at point two, so just >> I just didn't want it to be 89 million dollars rolling into >> Yeah. Yeah. That's the point that that $10 million is viewed as one-time money. Yep. Not a budgeted amount. >> Okay. Thank you. >> Does anybody else have any questions? >> I do not. >> All right. Thank you very much. >> Thank you. >> Next on the agenda, old business, the superintendent's evaluation tool for approval. How do we want to talk about this? >> We have a PowerPoint. >> Right. Who's

095going to Who's Who's going to lead the PowerPoint presentation? I mean, I can do it or Deshiba can do it. All right. So, up on the screen now, you see an exciting slide, superintendent evaluation discussion, June 23, 2026. Um for probably at least two or three years. Well, we've been distracted by some other issues. And it started a What How long have you been on the board, Michelle? >> Yeah, since 2013. >> Oh, I think you guys are overstating it, though, but okay. >> [laughter] >> We The district has never had a formal evaluation review a formal in terms of a form and a series of questions that we have used to evaluate the performance of our superintendent. Um and so we have been working on that going back to Michelle's time as president, Michelle

096Wall. Um we've been distracted at various times and certainly this last year with financial issues it's got pushed to the back burner. But here we are bringing it up again and trying to get this finally across the finish line. Um so obviously the superintendent, one of the most important people in the district, he's our leader and sets the tone and advises the board and does everything that you'd want in a CEO or a company president or an executive director to be doing. By way of background, I'm going to go to the next slide, Steve. I get to say that. I've never really said that before. Next slide. Um we've never had a formal evaluation process, although I think that, you know, we've all had uh you know, it it going through our our minds a

097constant evaluation process. And um you know, as as I said during various discussions about this, I mean, I'm always evaluating the performance of our superintendent. Quite frankly, I'm also evaluating the performance of everybody else I'm in contact with here at the district, and just keeping it in my head, even though we may not have a formal tool, but but now that's what we're trying to do, trying to regulate it. So, if we can go to the next slide. Um we spent a fair amount of time, we had some workshops, uh and we put together a list of factors that we were going to evaluate the superintendent on. Generally speaking, it broke down into three categories: students, administration, and uh I'll say the community and communications with the community. And you can see um students first,

098and you know, obviously one of our uh well, our our central focus and our guiding principle is that we always do in Appoquinimink what is best for our students. So, I don't think it's any surprise that four out of the 10 deal with students. We've got curriculum, in particular, we've got student achievement, student life and discipline, and then, you know, special ed IEPs are the four broad categories under students. We talk about administration, his organizational leadership, how he handles the staff, how he handles the finances, and then uh part of that is also facilities and transportation. And finally, I think not to be discounted, um you've got, you know, communications uh and relations with the community. Are we keeping the community informed? Um and that sort of thing. And then lastly, and I will say

099for my money, perhaps the least important, but it's still a part of the evaluation is board relations itself. Um you know, how is he handling and or interacting with the board? So, the next 10 slides are a further breakdown of each of these uh 10 items. And so, if we start with curriculum, you can see we, you know, we list the factors that we think about for curriculum. Um offers courses that provide rigorous instruction and access for all learners. I'm not going to read every one of these. Um but then the opportunity is there for the board to rank the superintendent on a one through five basis. And I would say for each of these, I mean, certainly I do it whenever I'm doing an evaluation of somebody at our office. I mean, you need

100to provide written comments to explain why it is you're giving whatever ranking uh you're giving. So, you can see that we've got factors >> Mr. Forrester, um if I can just chime in um as we get ready to get started and kind of go through this, as you've outlined, um you'll see that as we progress, there are certain areas that one could argue that it's quantitative versus qualitative, right? And so, as we go through it, I think that what we want to really focus on is not just the overarching category, but the the components of it. What is it is comprised of. So, for example, under curriculum, we have these four components. And so, as a board, um you know, it's more about agreement of whether or not those four are appropriate. And I think

101when we get to another one of the slides, we'll see that one actually has like nine or 10. Right? And so, I think that that's perhaps where we might have the most dialogue, but just to kind of level set everyone, our goal is to walk away tonight with a final document that can be implemented going forward for the evaluation of our superintendent. And then also from the context of being a superintendent, but also being an employee of the district, there will be a fine balance in once we identify the categories, the rankings are something completely different. That's a personnel conversation. And so, I do want to be clear about that. You know, the summary of performance, yes, but as we start to parcel out the details of it, that is truly a personnel conversation. And

102so, we'll work through that as well as a board. And so, I did just want to level set from a quantitative qualitative perspective because I think there are always components of that in an evaluation, objective, subjective, right? And then I think that's where we get the comments, right? So, how are you rationalizing or justifying your assessment of the superintendent's performance. So, I just wanted to provide that context. I think we're all relatively aligned in that. As you said, if you all say it's been since 2023, I will concede. I think we've been kind of back and forth on the details or the components of this. So, I'm hopeful that we will get through this. Hence why this is an actual board meeting as opposed to a workshop, so we can actually take action on it

103via a vote. So, I did just want to provide that context, and I'll yield back to you, President Forsten. >> Well, and just to to further piggyback on what you said, Dr. Graham, I mean, the way that I would envision this working is that, you know, each board member would kind of go off on their own and fill out the form with their impressions and their feelings and then the board would come together in executive session cuz it is a personnel matter and and personnel matters are exempted from FOIA, but the board would come together everybody would compare notes and then obviously the goal then is to you know evaluate you know where you're just like any other employee evaluation where your employee is doing well, what his strengths are where we need to see

104improvement, where we you know and that sort of thing and set forth you know goals and um for the employee going forward. >> Mr. Wood, did you want to say something? >> Mr. Wood? >> I do. So, um just to piggyback from the two previous conversations when I started or when I ran 2022 there was not an evaluation, but through my board training I found that while the state does not um the state does not request or require it, all other districts are doing it. So my question was why does not FL have a written or instrument process for our superintendent? Nothing against Dr. Burrows, just everyone else in the district has one, so the superintendent should have one, too. So, it was 2023. But now that we're discussing the whole and the people that

105are here have uh worked with Dr. Burrows it's a question is there something that we can do after this meeting and go back and rate him? I would be remiss if I was to walk out and allow two new people to do that for me. So, I don't know if that needs to be a motion. I don't know what that needs to be, but I would like to be a part of the actual rating. If that's what we were doing tonight. >> You're going to be you're you're a board member for still a period of time. >> Until June. >> If we do something, you're still a board member. >> Right, but it's it wasn't clear and may not be so. >> Well, I mean it's just that throw that out. >> this is going

106to go out? >> Yeah, no, I think I actually think that's a really good point because um in fairness to all, like so our newly elected board members want to be in a position to >> evaluate >> and appropriately assess him, right? So, I think giving the our outgoing board members an opportunity, granted we have 7 days to do that. I do think that it is it's appropriate to do it. So, for sure I'm not sure how we do it. I don't know if we call we notice a >> Well, we could I mean first off, let's make sure that let's not again, I think someone said this already, but it's a great cliche. Let's not put the court cart before the horse. Let's get a tool that we all agree on an evaluation form

107that we all agree on and then assuming we do that, I mean I'm happy to you know, fill out the form and I'll say leave it with you all going forward. You know, I mean I've said many times for my money you're not going to find a better superintendent in the state of Delaware for any number of reasons, but we don't have to get into that right now. First, let's just get a form that we all agree that makes sense and is appropriate to use and then if we do vote to adopt it tonight, then you know, I don't know that we have to have another meeting, but certainly Michelle nothing would prevent you or me from you know, leaving a written record of our thoughts, you know, in your case for 4 years and

108my case for 15. >> Yes. >> I just >> Yes, so I I yeah, I think excellent point. Um >> Yeah, certainly >> I mean since it hasn't been done, no one knows how this is done. And I guess I'm not understanding when um you mentioned Dr. Graham that um the two new people want to be included. So, let's in in the rating, is that what you were mentioning? >> Uh I don't think so. I uh I thought that's what I heard. I thought >> Oh, no, no, no. Certainly, let me uh point of clarity. I'm not Um no, I don't I don't think so. I wasn't um in my thought process, I wasn't speaking from the perspective of incoming board members, but rather current sitting board members for sure. So, thanks for that opportunity

109to >> I would imagine naturally this would take place in May or June anyway, cuz it would be the end of the school year and you can assess. So, timing-wise, that would be the board members that were on the board for that year. So, it would appropriate to do it. If we're not doing it this week or when it would be, it wouldn't be done until next year. Till May or June, my opinion. So, I would agree with your question. But anyway, I also agree with what Richard said that we should get through this first before >> Yeah, no, but I think Mrs. Dweck just as a point of clarity, I I'm Yeah, that wasn't part of my thought process, so I was more so talking about the the current Yeah, current sitting. >> Thank

110you. >> All right. So, um so, we've got 10 um areas. And so, in terms of I'll say speed and efficiency, >> Mhm. >> um why don't we just go through each of the 10 if people have, you know, no comments or think that they are wonderfully drafted, um we can skip and move to the next one, but if people have suggestions about deleting or changing wording or anything, you know, we'll we'll just go through item by item. So, obviously, the first slide we have up is curriculum. There's four items there. Does anybody have any edits or suggestions they want to make with respect to the curriculum piece? >> And also before anyone before we all chime in, just for the purpose of public knowledge, I think this is our seventh iteration of this if

111I'm not mistaken. So I don't want anyone to think that this is the first time that we're coming um >> And we've had this copy for 5 days. >> Um >> At least. >> No, no, no. I sent that we've had this copy since like last April. >> Yeah, I was going to say this is >> was revised a little bit those two. >> added your comments to it. >> Yeah. But the the highlights were the comments from Mr. Higgins recently. But the the entire document outside of what is highlighted has been since I think April last year, right? So >> And then and then certain other things intervened and interrupted our >> So I I just wanted to like I said, for the purpose of the public understanding, this is the seventh iteration of

112this evaluation. Which is I think represents the joys of being a five-person board because we all have varying opinions. So fun, fun. Go ahead, President Forstem. >> Okay. So uh here we have the curriculum. There's four factors we list and then rank and comments. Does anybody have any questions or suggestions with respect to these four items? All right. Hearing none. Next up we have student achievement. Um we have seven factors uh listed there. Um Uh so does anybody want to discuss or suggest changes, revisions, or have questions regarding these seven uh items listed? >> I have a question. So number seven I see was added. Thank you, Mr. Higgins. Um I wanted to talk about number seven. A lot of our students or some of our students, do not go to college or career or

113choose a career. So, could we add the word workforce? Speaking for like military or people that want to take a gap. Um I know it's talking about student achievement, but everyone won't fall into these two categories. >> So, are you you suggesting putting >> Add >> having it saying college or career or workforce readiness? >> Adding it either way, workforce, college, career readiness. Whatever way it works well in terms of reading, but add the word workforce. It's a suggestion. >> Okay. >> I suggest we all add it to our form so we don't have to come back again to approve them. >> So, yeah, so I would write in after the word career or workforce. So, it would read college or career or workforce readiness. Is that >> Yes. >> Okay. Okay, good change. Good

114good addition. >> Just a point of clarity, we have um Danielle is >> taking track of edits. >> All right. Well, I I take notes, too, but that's perfect. Thank you. >> Thank you. >> So, um any other questions [clears throat] or suggestions with respect to these uh statements? >> Um I think that if we are going to keep number three, I think we need some type of clarifying increasing from what? Baseline? From previous year's experience? You know, so this is the quantitative component of it that I was mentioning that there's certain aspects of it. And Dr. Bros, this is Feel free to weigh in. >> So, I think three and five are similar, so I don't know if that >> Oh, so we could strike it through. >> Yeah, one or one or the

115other you need to probably strike through on that one. >> Well, I think I would probably have the same issue whether it's three or five. >> Yes. >> Right. So, board, what say you? >> I'd like to uh keep five cuz I added it. >> [laughter] >> Do we want to add >> it out there. >> Okay. >> led to improvements in overall student achievement and growth from previous year or >> That Yeah, that's what I'm asking like baseline previous year, like what are we saying is the point of reference? >> Well, so my observation By the way, why don't we we'll all draw a line through item three since five is somewhat repetitive. So, I am drawing a line through number three. I wouldn't just do it on a year-to-year basis in the sense

116that you know, it may be that you know, you've got a steady trend of five years where you're going up and then you hit a bad year where it's flat or level for some reason beyond your control. So, I'd be a little concerned about trying to be too specific, but I mean, if we said uh the superintendent is blah blah blah student achievement and growth over the last several years or something, give ourselves a little more >> No, I'm going to push back on that. This is an annual evaluation and so the look back is annually. >> And a new board member would have no idea if they're not >> Yeah, I mean, like let's think about how we operate like in our professional lives and we evaluate our teams. We're not necessarily going back

117to what the team member did three years and evaluating them then and applying that on an annual evaluation. I don't I don't think that's appropriate to say over the past several years. I think it's last previous year and that that's it, I guess, is my opinion on one of five. I don't I'm not sure. Go ahead, Mr. Abrams. >> You might running to a problem because sometimes when you make policy changes, it's like watching paint dry on a wall. So, if you go ahead and implement a policy change this year in curriculum, you have a 1-year, 3-year, 5-year rate return of what you want to see in in impact goal. So, if you want to if you want to make it in and down to a measurable improvement, it would have to be obviously the

1181-year because you've changed it, but you also have to have There's a lag when you roll into something in the first year. You might not see the improvement you want in the first year in a new policy change. >> So be it. >> I'm just saying I'm What I'm saying I'm just saying you if you were to say, "We're going to change this policy." and next year it falls flat, well, it's it's a brand new policy. It's a brand new measurement. So, you might have to you might have to actually quantify it to a one, two, or it's just a type It depends what you're trying to ascertain in that assessment or what you want to or what's being quantified to be student achievement. I mean, I know we set the goal when we went

119after the student dropout rate. It was not achievable in the first year. It took us like four or five years to get where we wanted to go. I mean, I'm I understand what you're saying about the 1-year. I'm just >> No, I I appreciate that. >> you're saying that. It just might take more than 1 year because if we implement something and and we stumble out the gate the way we do it, we might have to circle back around to still want to make our goal, but the 1-year could just be that we have to refine or retune and redeliver how we do it. >> Yeah. >> That's all I'm just >> I I think that's an excellent point because but I also think that that's where the comments going to come into play, right?

120And so, in an evaluation, it's not just what we're saying. It's also Dr. Barrows kind of weighing in and saying, "Hey, I No, the I fell short in this area because we weren't able to kind of get it off the ground at that, you know, at that time where what we intended to do or something along those lines, right?" So, I think that's where the comments also come into play, but I think in fairness to the superintendent, he has to know what period of time you're assessing him, right? >> No, no, no, but I just I was just when you just when some things might not >> May maybe we just leave to uh just read it as the superintendent has implemented strategies that have led to or um you know, um addressed measurable improvements

121in in overall student achievement and growth. I don't know if that covers it, but I'm just trying to >> So, I'm going to push back on that, too, because I think if student outcomes and like growth and performance is what we try to focus on and say that's what we do what's best for >> clear, I agree with your your assessment. I was just trying to hit a compromise. I agree with Dr. Graham. We elect every official on what they have done, not what they may may do. And I know we're not electing an official, but the same as employees, the employee's not going to say, "Well, just wait for 2 years until my one thing hits." And when you have an employee, you assess them from what they have done. So, I do agree

122with Dr. Graham. >> some caveats, right? We're not going to say, "Oh, you know, Dr. Rose, like you completely failed." We understand, but I still think that there has to be some um context around the period of time. That's my only comment, but go ahead. >> I I mean, I hold myself to constantly improving, so I am fine with the measurement just saying that the superintendent has implemented strategies that have led to improvement in overall student achievement and growth. I think to the point where if there's a reason why the achievement hasn't go up hasn't gone up, I need to have a good answer or reason, I should say, on why achievement hasn't gone up given the opportunity to do that, but we hold I mean, in our strategic plan, everywhere we're looking for improvement

123and to continue to get better. And so, I'm fine with >> Dr. Graham. >> the previous year. >> Okay, so that's the piece that I'm Okay, so that's the piece that I'm trying to get to. >> improvement as long as I'm given an opportunity if not to explain why >> Absolutely. >> that's happened. >> Mr. President, do you think it'd be appropriate to just to vote on that one line or do we just want to come to general consensus that we either want to keep it or not keep it? >> I'm fine with >> Now, we've struck Look, we've struck number three. We've added the word or workforce to number seven. Dr. Graham wants us to put in a somewhere in item five a concept that like over the last year or something like that.

124I think that's too limiting. And I would leave it the way it is because I think it gives more flexibility. But again, I'm just one of five. >> But let's take a vote and so we can move on. >> Yep. >> Before you Before you vote, I just the word I have concern with measurable like what you say is measurable might be different than what Tim says is measurable. And I like to know, okay, what's the number that what's what I'm trying What am I trying What are we trying to hit here? So, >> I think that's what the prior year. >> Right. >> So, in my opinion, I think measurable should be stricken and we add in prior year because what we're trying to accomplish or establish is a period in time in which

125we're evaluating his performance, right? And so, excellent point. I think measurable can be objective um subjective, right? So, Mr. Abrams, Mr. Witt, I see you shaking your heads um in the affirmative. How about you, Mr. Huddleston? I'm not sure that we need necessarily a vote, but let's just see if we can just come to a consensus. >> yes, measurable yes, I would agree that that maybe that word should be stricken, but to me, it's implied that it's for the last year. I don't know if you have to write it, but for me, I'm reading this as the last year, not the last four years. So, I don't think we need to I wouldn't necessarily need to add this year to any of it cuz you might have to do that to every every one of

126them. >> No, because I think at the end we should footnote this as annual evaluation. Is it on the front? Well, somewhere here, Danielle, please capture annual evaluation and so it should be implied from that perspective. Are we good? >> Yes, so strike measurable. >> Uh and that prior year. Right? Is that Is that the language we're using? >> I think we don't have to put prior year since this is an annual >> we're going to have annual evaluation. I just solved all of it then. Okay. >> Yeah, so we can just remove the measurable >> We are productive tonight. Okay. >> And the sentence works well. >> Okay. All right, so >> All right, so we're striking the word measurable. We're adding or workforce in item seven. We're striking line three and we're titling

127this annual evaluation. >> Yes. >> All right. >> Go ahead, Mr. Dr. Buse. >> So, four and six, are they just kind of the same >> I'm sorry. Four and six, are those kind of the same thing as well? >> I would say so. >> So, we just need to strike one of those. >> Let's strike four and keep six. >> And what about two when >> Um >> cuz I I think two and seven are somewhat similar. And kind of connect with five and six. >> Well, two may be a slightly different way of saying it, but I I would leave both in. >> What's the difference between plans and programs and um >> Initiatives, college, career, workforce readiness, those are all programs. >> Well, I just view college, career, or workforce readiness as

128being very much focused on kind of the high school level. Whereas numbers one and two are much more general and I would argue address um I'll say students throughout the district no matter their grade level. >> I could see that. >> And again, it all comes down to what you fill in for the comments. Anyway, I mean, the point is that we want the superintendent not only to be making plans, have plans and programs in place to increase student uh outcomes or achievements, but we're also going to be measuring it. And so, these I mean, it's not like we go through each of these items, whatever the number they are, and rank them on each one. These are the factors that we're going to use to then fill in the number and the comments. So,

129I would just strike three and four. I would strike measurable and I would add or workforce. Is that okay? >> Arguably, you could combine one and two. I mean, we could certainly move on, but I'm like as I read that again and again, you you could combine one and two. You could word smith that to it to have them be um relational. >> Well, we could put and after the word engaging and then make it one run-on sentence. >> I was I was just I was actually going to suggest we just add a semicolon and combine the two. Daniel, can you word smith one and two for us? And so, then we have one and two combined, five, six, and seven. Right? >> So, at the end of one put a semicolon then the word

130and, comma, and then take up the text from two at the end of one. >> Yep, exactly. >> Okay. >> Anything else on that slide? >> No. >> Mr. Abrams? >> So, one one and two are combining with three, four, keeping five, six, and seven. >> Uh-huh. >> Exactly. >> Correct. >> Seven with the addition of the word >> to seven. >> Yeah. >> Adding workforce >> Yeah. Yep. >> into the readiness. >> And dropping the word measurable in five. >> Yeah. >> Yes. >> Okay. >> All right, Steve. Next slide. Student life and discipline. We've only got four here. Um again, uh do folks have any particular comments or suggestions? Is everybody okay with these? >> What's the definition the definition of appropriately, satisfactorily with number two. Handle appropriately. What's the What's the benchmark

131for appropriately? Satisfactorily in conclusion to the problem >> I don't know. >> Well, number two words. >> Well, >> Maybe >> do discipline that >> Maybe appropriately according to the code of conduct. >> In transition. >> Because that's what we have to go by. Good one. Cuz I was over here I just said to Mr. Higgins, I'm not sure Okay. Code of conduct. >> So, we'll strike the word appropriately and we'll say in accordance >> Yeah. >> with the student code of conduct. >> And that's for two and three. >> Yes, exactly. Sports and extra other extracurricular activities are handled in accordance with the student code of conduct. So, each instance of the word appropriately gets replaced with the phrase in accordance with the student code of conduct. Danielle, does that make sense? She is

132nodding her head. Any other suggestions there? Okay. Next slide, Steve. IEP special education. So, of course number one, make sure it's followed. Two, comply with applicable laws and regs. Families are engaged. Program supports meet the needs. Thoughts, questions, comments. >> Well, since an IEP is state regulated, or excuse me, um federally regulated. Should we combine one and two? Because you have to be in compliance to do an IEP process. Correct? >> Yeah, you can combine one and two. Yes. >> Are Is all our special needs stuff done as an IEP? Aren't there other instances >> core. >> Yeah, I mean there are other instances where it's not necessarily IEP. I mean so that's kind of why I think it makes more sense to leave them. I mean compliance with applicable laws regulations where this is

133IEP {slash} special ed. Just pick up those other instances where it's not necessarily an IEP process. >> So, will we add those to this same number one, IEP? So, what what would be the umbrella? >> Should we strike through redline IEP in the green, right? As the title, and perhaps the title becomes special education. >> Sure. >> Yep. >> And then the components of it is assurance of like compliance with all uh compliance with all applicable laws and regs, right? Cuz to your point, Mr. Witt, then um inherently you would ensure that an IEP process is followed. I'm just not sure that by denoting it as IEP that we're being as inclusive from a superintendent perspective, right? So, I want to make sure that we're catching it's a catch-all. So, I'm inclined to think that

134we scratch through IEP in the green bar, leave it as leave it as special education. And I think you could combine one and two to your point. >> Well, we could strike one and just say compliance with applicable laws, regulations. >> my initial thought. Just number two becomes number one. >> Right. >> Mhm. >> That'll keep this one short. Does that make sense to folks? We will strike IEP in the title and we'll strike item number one. >> Makes sense to you? >> Yeah. Okay. Any other comments? >> Um so, since we're moving away from we're kind of using like a a broad term of special education, do we need to then look at number three? Cuz that specifically calls out the IEP process. >> We can change IEP to special education process. >> Yeah.

135Mr. Wait, Mr. Abrams. >> I'm sorry. Did you hear that? I was Okay, can you can you hear my question? >> No, I was just saying since we're kind of moving toward in this slide in particular this broad title of special education for number three, should we strike through IEP as well? And just and families are engaged in the special education process? Does that language make sense? >> In these Well, you could say in IEP process in the special education process. I'm indifferent on the word the. >> That that language makes sense, Dr. Peters. Okay. Okay, thank you. I'm like looking like who can who can confirm that for me? Families are engaged in the special education process. Okay. There we go. >> All right. Got that, Danielle? Okay. >> Thank you. Thank you, Dr.

136Graham. All right. Any other comments? Hearing none, next slide Steve. Organizational leadership. >> I have a question about number five. What does that mean? What type of laws and regulations are applied to organizational leadership? >> Well, right. To my way of thinking, part of his job as the leader of the school district is to make sure we comply the district is complying with all applicable laws and regulations. We could insert the word all if you want, but I mean, you know, the buck stops here. And so, you know, part of his job is to make sure that not only are we filing following IEP, but you know, the sports programs are doing what they're required to do under DIAA, and you know, so on and so on and so on for for everything. HR, you

137know, we're following the proper rules for evaluating employees, and all that sort of I mean, everything is is part of his mission to make sure that the district is in compliance with all laws. Now, he'll have people under him who are specialized in areas, but it's ultimately his job to make sure we're in compliance. >> Got it. >> And and you know, people have different leadership styles, and um I'll say attentions to detail, but if you have someone in place who's just not paying attention and doesn't care, and suddenly the district finds itself, you know, not in compliance with lots of issues or lots of laws or regulations. I mean, that's something that needs to would need to be addressed. >> Um Mr. Witt, are you good there? >> Yeah, I mean, so yeah, I'm

138good. >> Is four and nine together? And then I'm not sure the relevance of six I mean arguably the relevance of six. So let's start with the first one. Uh four and nine >> Can be together. >> Can we come Can we actually collapse four? Yeah, we can collapse four and keep nine. >> All right, so we'll strike through four. I'm not a big fan of master plans. Um >> [laughter] >> I'm just not because >> But isn't that the official title of it? Isn't that the official title? >> Well, I mean I just think plans for future. I mean there may be things you need to plan for in the short term that aren't part of your 10-year plan, right? I mean you might have to plan for succession because suddenly you know, you've

139got two or three key administrators who all retire on you and and you know, you see that on the short-term horizon and you got to start planning for it sooner rather than later. I mean it's just one example of why I'm not a big fan of master plans. I think a lot of energy can be expended uh on a master plan. But again, I'm one of five and I know other >> But I think your example is captured it could be captured appropriately in the next group under staff. >> Okay. So we'll strike four. >> Yeah. >> Number six is well respected and does not create issues with leadership style. I mean if you've got somebody who is constantly berating their subordinates or is disrespectful to subordinates or you know, I mean it just has

140issues, right? You see that with people. I'm on number six right now. Um I think that's worth trying to capture as part of the evaluation process. >> ahead. I I guess I'm I'm I think it's relevant. I'm not sure it's placed under the right category. If I look at the next slide I think arguably we could capture it there. >> I don't have a problem moving it to the next slide. So we will we will >> I >> Yeah. We will delete six here, but we will add it at least as a placeholder as number eight cuz I'm sure there may be uh other changes to that. So, Danielle, do you see that? We'll move number six on organization and leadership. >> making changes. Um Maybe number six here six should read uh is respectful.

141Self-reflecting instead of is respected because that's subjective. I mean, somebody could not respect the superintendent for >> Yeah. >> stupid reasons. But, if you're respectful, then that means in general, you're putting out respect. What how it's received isn't the isn't the concern, nor should be um I I don't think should be evaluated on how somebody takes that respect. >> Right. It's one thing to hold people to a standard and then somebody grumbles cuz they're getting held to a standard and they're unhappy about it, but in in my experience, you know, good leaders are well respected by their staffs. I mean, that's I think you earn that respect from them by your leadership style and how you interact with them and all. So, I I think being well respected is kind of a measure of how

142effective you are as a leader. Now, you know, there are some people who are gruff and no nonsense and but even they can be well respected. Um So, I >> How would How would a board member know if the superintendent is well respected by his staff? We wouldn't I wouldn't know that. I don't speak to the staff. I would know if I observe him being respectful to the staff. Follow what I'm saying? >> Can we get rid of the word subordinates? >> Mr. >> have the word subordinates. >> I'm sorry? >> You have to have the word subordinates. I mean, we're just basically saying he's working well with the staff. >> Oh, you're at number eight. I thought we were at number six. >> We're still at six. >> I'm I'm >> My fault. >>

143No, let me try to level set. Are we at six or eight? >> We're at six. >> Okay, that's what >> at I was at six. >> Okay. >> I'm sorry, I thought we were >> We'll get right to you, Mr. Abrams. >> Again, I I'm not that's not a you know, a non-starter for me, but I just if we're making changes, I just that jumped out to me as something either being respective or subjective and I think when you're talking about evaluating one person, it should be more reflective of the person you're evaluating and not the people that are affected by his leadership personally. >> Well, but I mean, over the years uh for better or worse, right? I mean, we're not like woebegone where all the kids are above average. We've had some

144building principals who haven't been I'm going to say well respected by their staffs or have been abrasive and we've had to make changes. And you know, that I mean, at least for my money, that gets back to us and and you see that when it's happening and if if we have a superintendent and he's not well respected by the staff, we're going to see that. But Again, >> I I just think that sometimes when a superintendent makes hard decisions, it can be perceived by some staff members as disrespectful. But if it's handled in a respectful matter and they just don't like the news, then that differentiates the that differentiates the difference makes the difference between well respected and respectful. Is respectful. That's all. Again, that's I don't know. Um again, I would let it go

145cuz that's how I read it and that's how I will will evaluate him. So, for either way, it doesn't matter to me. >> It It can actually move to the staff cuz there's one that says good relations with teachers. Maybe change the word teachers to something else unless we don't want to change it. >> I I think that's what I was proposing initially is that we should it First, I I think the sentence, my opinion, the sentence in and of itself needs to be wordsmithed. It It doesn't read well in my opinion, but I think the concept of it should be moved to the next slide. >> Yeah, number four? >> Uh I mean uh what is it? Staff. >> Yeah, it says good relationships >> It's already captured. >> with teachers and then comma

146respected. That's >> Yeah. Yeah, I hear what you're saying, Mr. Higgins, as well. >> I'm I'm good with that. >> thing, right? >> Yeah. >> Mr. Higgins. >> What's that? >> Is that You're saying the same thing as number four on under staff? >> Okay. >> Next slide. >> The word respected. >> respected. >> I mean yeah yeah I didn't I didn't I didn't >> Yeah, we didn't look at it. >> Yeah, well, I didn't I mean I've looked at this months ago, so I didn't remember that was on there. But um Yeah, again, I I didn't mean to even have a more than a two-minute conversation if nobody thought No, not everybody else thought Yeah, hey, that makes sense. >> No, I thought I think it does. >> So we're striking that and picking

147it up on the next slide. I just had a quick thing and I think Norm, you were hitting on this, too. And on number eight, could it be works well with team members >> Yes, absolutely. >> rather than subordinate? >> Yep. >> Mr. Abrams, did you want to comment? Did you have any additional comments? >> No, I just just that word just There's something just about that word. >> Well, that's a good one. So just to kind of recapture that, we have a strike through of number four and number six and a change on line eight to team members. One, two, three, four, five, six, seven, eight. That feels like a lot. Uh before we move past that, any objection to combining one and two? I think they kind of say the same thing. Or

148eliminating one. Or sets and meets. >> The one set and one's meets. >> Can we combine them? >> Sets and meets clear goals. I I mean since you're asking, I look at that as two different things. >> Me, too. >> Uh, >> He may set them, but he may not meet them. >> not meet them, so I could judge on yeah, he means well, but he's not effective. Right? >> Yeah. >> No offense. >> two or three? Two and three. In order to meet >> all programs not all programs have clear goals. >> like the one before on the page before. >> There's something about one, two, and three that sounds very repetitive to me. I think if we use some different language, I think we could probably still accomplish what we're trying to say

149there. I mean I'm not tied to it. We could keep it at one, two, three, four. >> Well, remember, I mean the devil what this ultimately comes you read whatever numbers we have up here, but then you're going to make a you're going to write comments. >> Yeah, for sure. >> And so, I mean you know, whether one you know, one says sets, two says meets, three says effective. Um, I mean they're all variations of a theme, but I mean it's not like we're ranking him on each one of these individual items. >> Yeah. >> And I mean we're making a comment the comment and the ranking has to do with organizational leadership. What is organizational leadership? To me, do you set goals? Do you meet goals? I mean number six, are you well respected?

150If you're not well respected, you're probably not a good organizational you're probably not an effective slide. >> I think Richard's tied into that one. >> A nail hammer. >> Okay, so we can I think we can move forward then. I just felt like one, two, and three were kind of >> All right, but for now we'll leave them that way and then move on to staff. Next slide, there it is. Okay. >> Did you need us to repeat that? The changes? No, okay. >> All right, so here we are on staff. Who wants to offer some thoughts or comments? >> Well, this was yours. This is the reason why we're here today. Mr. number two. Remember you went back. >> You had a question about this one. >> That's why you wanted to take it

151back last year. >> The word diverse staff. >> I don't remember that, but I'm happy to leave it the way it is for now. >> Oh, good. >> Which one? >> Number two. >> It's one of seven factors we're listing, so I mean it's not a be-all and end-all. So, I'm fine with that. >> Okay. I know that's where we stopped. >> See, you've had an effect on me these four years. >> Oh, good. >> There you go. >> How do we define excessive? >> All right, does anybody else have any other comments on number on the staff slide? Hearing none, next slide Steve. >> I'm sorry, I don't want to believe this. >> Didn't the other one come in over? >> Yes. >> Six coming over from four. >> Is that what you're trying?

152>> you're right. Six is coming over from six because >> Can anybody comment on number seven and how we're defining excessive? Like what's the baseline for that? >> [clears throat] >> And who's the satisfactory party for that? >> Well, I again, I would I I it's subjective in the sense that two people may agree or disagree and I think it's um the point is we want them to focus on staff turnover. Um and we either perceive it as a problem or we don't, but I don't know how you quantify it. Um you know >> Well, there should be a percentage that you can calculate for number employees, how many have left or arguably or in contrast maybe it's more about retention. Yeah. You know. Um so I I'm I'm just struggling a little bit with

153that in the way that it's it's written um because I I think it it resembles one of the other metrics that we were talking about uh the prior year or whatever when we were trying to define a period of time. So and then if we think about the direction and what what's important to us are like I said arguably for me I would probably be more interested in retention and then from that you can obviously deduce turnover, but I'm not sure that as it's written that um we should keep that. Of course I'm open to >> I would agree >> because staff can definitely go to other districts considering we are the which was already stated the lowest paying district. So Dr. Barrels has no he he can't control that. Yeah. What he can control

154is hey while we don't pay this is what we you guys do a great job. We have the best you know rating for schools, public schools um you know ABCD and then they are retained. >> Yeah. >> So I agree with the wording. >> Maybe the the metric is then focuses on retention as opposed to turnover. >> Well, I I don't think that sentence really I mean you can write it differently to say staff retention is good, but I mean look for my money evaluations a certain extent when you're in it like a high-level leadership position, it's partly a conversation that you're having with your CEO. And so, I wouldn't try to put in a specific metric here because even you might put in a specific metric that suddenly becomes outdated or inapplicable. I think

155if we're not going to I don't think ever fire somebody because staff turnover is excessive and everything else is going well, but I think it's part of the >> already answered my own question in that this is annual. >> Right. So, we're just comparing to the prior year. I think So, that answers I've answered my own question. I guess the question now is whether or not we use turnover or retention as Mr. Witt just recommended. Mr. Abrams, I see you thinking. If you want to weigh in. >> You don't see >> Yeah. Yeah, he's like >> I would go with retention. >> Okay. >> But how do you measure >> Again, I'm still going to come back to what's the quantifying metric that you're going to say, 1%, 2%, 3%, but we have the box

156to work with, so keep it simple, go with retention. >> Yeah. >> I mean, at the end of the day, what how many how many teachers staff can leave and we still work effectively? So, if we get past 3% and now we know we have to use three one teacher for three rooms, then that becomes the measure, right? But if he can appropriately retain the teachers and still operate the school effectively, then his job has been done. >> Yes. >> Yeah. >> And comparing year over year. >> Yes. >> Dr. Barrows. Any comment? >> No. I mean, I think as long as just like with student achievement, if there's like a concern, I should be able to answer like during COVID >> Yeah. >> turnover was high. It was as high across the country. So,

157like I think as long as I can justify what's happening. >> Absolutely. >> Well, right. And so that goes back to what I said. I mean, a lot of this evaluation form form is designed to I'll say spot the issues, identify the issues at the end of year, let's say one, and then based on that review at the end of year two, you'll look at what the evaluation was in year one, what the expectations were that were set as a result of that evaluation, and then you'll see how progress was made or not made during that year. I mean, and so you know, again, I mean, I don't think excessive is necessarily vague. I mean, what is excessive to one person may be not excessive to another, but that's why you have the conversation and

158you set the expectation for the coming year. And, you know, if suddenly there's a spike and all of a sudden, you know, 50 teachers quit out of the blue, that would obviously spark concern and we'd want to investigate, but I I'd resist putting in a percentage just because it can vary for any number of reasons. >> Well, no, don't put in a percentage, but know that know what the numbers are, so when you rate. >> Oh, yeah. Well, I think there's as part of filling out the evaluation, you're going to want to ask some questions and get some information. >> Yeah, you'll have that I guess you'll have some data points that were Yeah, okay. >> So, I think the last piece on that is whether or not we're keeping the word turnover or moving

159towards retention. I think I heard retention from Mr. Abrams and Mrs. DeWitt. Uh Mr. Higgins, any comment from you? >> I'm just I mean, I'm following along here. Um I'd like retention better. Um again >> Okay. >> to to to Mr. Ford's point, this is all you read all these seven and then you make your own subjective opinion. So, I'm not going to be you know, sweating either way. If it's not going to affect my my opinion or the way I would fill this out. >> Okay. >> If I'm being asked and you want to >> So, I mean, this isn't a formal vote. I'm just capturing the feedback of the board in terms of uh four of us making a recommendation that turnover should be retention. >> But then how do you phrase the

160rest of the sentence? I mean, staff retention is good or staff retention is I mean >> Yeah. [snorts] >> You can focus on turnover and say it's not excessive. I mean, I don't know how you then what you say for retention. But I get the point. >> Yeah. >> to retain people, but if you want to retain people, that means you don't want to have turnover. >> Yeah. >> the same >> It's two sides of the same coin. It's just easier to say, I think, staff turnover is not excessive. Uh you could say staff retention is excessive, but I mean >> No. >> that doesn't work, right? So, that's part of the the phrasing terminology issue. So, Matt, you're going to push a button. What do you think? >> Yeah. >> I have Brandon raising

161his hand. Like, what >> Oh. I have to put my glasses on. I mean >> I was going to say possibly effectively supports staff retention. Effectively promotes staff retention. >> There we go. >> Yeah. >> There we go. >> Thank you. Thank you. >> Yeah. >> And there was the original writer of the Constitution right there. >> [laughter] >> Uh Danielle, you have us with Brandon. >> Is the is well respected just at the bottom is number eight. >> Yes. But number seven will now say effectively promotes staff retention. >> Yeah. Thank you. >> we good with number four? Cuz that's the word respected is there, too. Are we flipping them flopping them out? >> No, I'd put them both in. Why not put them both in? >> So, So, number four it says good

162relations with teachers, comma, respected. And what what's number eight going to be? >> Is well respected and it does not create issues with leadership style. >> Oh, okay. >> Okay. Anybody else have any other questions or suggestions on this slide? Steve, next slide. Finances. >> I think if you ask any board member, number two is impossible to achieve. >> [laughter] >> I was just thinking that. >> We try. >> I've been here since early days and it's always >> don't go on record saying that. >> I'm not reading that part. >> Just saying it's complicated. >> We get the information. The question is, can we make sense of it? Does anybody have any specific suggestions for the language here? All right, should we go to the next slide? >> [laughter] >> Um, I I have

163a question. Number one and three, is that the same? The district stays within budget, the budget process is being followed. >> Mhm. No, I think budgeting process is followed deals with creation of the budget and that sort of thing. And making sure that, you know, appropriate backup is provided for expenses, approvals that are required are given. Whereas district stays within budget obviously is probably the most important question of all. >> Okay. >> But, um, but I think they're different. >> Okay. Thank you. >> All right, Steve, next slide. Facilities and transportation. >> No comment from me. I don't have any objections. >> No, I mean I think this is all pretty straightforward, but anybody else have any thoughts or questions or suggestions? All right, hearing none. Um Item nine on the list, community communication/relations. >>

164Are we going to define what the annual survey is and then how we're disseminating the annual survey to then make sure that we're making the strategically improve those surveys or I mean, you're saying surveys. Does that require the superintendent to do one, two, three, four, five surveys? And then do the surveys and then come to us with all the implementation of what's happening or just >> Well, I think annual surveys was anticipating a timeline in excess of 1 year. But, we can say administers annual survey if that makes it clearer for you. >> I'd prefer that cuz we do administer an annual survey. >> All right, so any objection, we'll change surveys to survey in item one. >> [clears throat] >> Got that, Danielle? Okay. Any other suggestions? I do think this is an important

165item uh in in the evaluation process. >> Um I do have a question. >> Yes. >> So, I do hear a lot of feedback about um the community that does not have children in the schools and how are they to get information? Like some most of us get emails that are associated with the school. And you can just comment on this. What is our um what is our channel to get to the I'm going to just say the elderly population? Do we want them to go to the website to get information? Or Facebook or you know or social media? Like what is the what is that way we're communicating with them since referendum time? I know that is always "Oh, we didn't know and we didn't hear about it." Just want your thoughts on that.

166>> Yeah, so one of the things that we did is from the referendum list and from visits we collected an email list. Um and then added them to the email list. We also have a section on our website that allows them to add their emails as well. We also use social media, of course, um trying to use different methods. We have even as going as far to kind of have a liaison um with 55 and older communities to try to get messages out as best as possible. Um we're always open to suggestions to the best way. Um we've also held like town hall state of the district meetings where we've had people come out and collect we collect email addresses there, too, just to try to make sure that we're communicating with everybody in our

167community. But, it is it is a challenge. >> Okay, but it's covered based on what you said. So, we all under that. >> do mail an annual report to every resident, right? >> Correct. We also mail an annual report to everybody. >> Right. I mean, not an inexpensive a bank-breaking proposition, but not an inexpensive proposition. >> So >> But at least somebody gets you get something at least once in your mailbox. >> Yeah, so last year we did a little differently. Um just because we're in austerity mode um and trying to save costs, we mailed out a postcard that had the website and the QR code allowing people to access the annual report. >> So >> Thank you. Okay. >> All right. Any other questions? All right, Steve. Last uh item on the list, board

168relations. >> I have no objections. I recommend a change. >> Anybody else have any thoughts, comments? >> Um I would just mention having a board retreat as a part of this. I know things get busy, but having that retreat keeps everyone aligned and you can kind of get to talk to the members you know, in the in one setting that's outside of the the meeting. It Yeah, cuz a retreat is a is a retreat? It is? >> Yes, so we um currently or will have three scheduled for this upcoming school year. Um working on confirming dates, but I do agree with you. >> Okay. >> So do you want to add something or do you want to just leave it the way it is? >> I guess it can fall under relationship, which would include

169the board retreat. >> All right. So nothing to add to this slide then. All right. So conclusions, last slide. Um so we've gone through the 10 categories. The idea would be that at some point during the year, probably towards the end of the annual school year, end of the fiscal year, um, the board would each fill it out, then the board would meet in executive session, compare notes, and then meet with the super compile those notes, compare combine the impressions, and then have I would say all five meet with the superintendent, but if the board wants to delegate and send two people, that's fine, too. That's just a matter of style. And just start doing it on an annual basis. >> I the only note I would have, I think you need one point person

170that compiles all the information and feedback from um the five board members. >> Should be the vice president. >> I Right. I think ideally that is the vice president cuz I think >> be the vice president. >> Yeah, that's what we Right. >> No, I'm the president has enough on their plate, run the meetings, and be all over the places. It's the vice president's job to make sure that gets done and plan the board retreat. So, should fall under the vice president. >> Yeah. You know, we may want to create I'm not looking at you cuz you're the vice president. I was going to say the board may want to consider actually creating a policy. >> literally just thinking that. >> Yeah, so that it's I'll say uh routinized um if I can use that

171word. Um, and it's there in writing because I mean, this is the evaluation form itself. This is what we'll be using to evaluate the superintendent, but then the actual process and that sort of thing, I would I would suggest putting that in a board policy. >> Yeah. I was literally just thinking that. To Mr. Abrams' point. >> I I just want to note I think >> I think there's information in the board handbook in regards to this, but I'm not I'm 90% sure there's information in the board handbook about this, so I'm not That might be the place that we go um >> Rather than a policy? >> Correct, but >> Okay. Well, as long as it's there and we know and it's in writing and tells people what they, you know, what we're what

172we want to do going forward and who's kind of the point person for it. So that in the future, you know, we don't have this great form and then it never gets used. >> So um since myself won't have the the district email I'm not sure how we're going to do this. Will you email me personally to give me the information or do I do it tonight? Like what does this look like? Or do you want to What did you say Mr. Abrams? >> Rush through it. She said to rush through it too. >> Yeah. I mean as long as it's submitted >> You're on the system at least through June 30th. >> Yeah. Well >> And if that's >> That's only what? Seven days away? >> Uh right. And if you can't get it

173in, just email it to Matt. But we'll get you the you'll get the form before that, before June 30th, and then you can send it back at your leisure. All right. So first things first though, before we email it to anybody, is there a motion to approve the form as amended by this conversation? >> Mr. President, I'll make a motion to approve the superintendent's evaluation through our general discussion and modifications made to the team proposed as presented and discussed. >> Second. >> Motion by Mr. Abrams, second by Ms. DeWitt to approve the superintendent evaluation as uh discussed and I'll say edited, marked up during our discussion. Any questions, comments, or discussion on the motion? >> Um the only comment that I'll make is that um I think we just have to re assess the commentary,

174Dr. Burrows, that you said that is in the board handbook because as I think through the actual process, to Mr. Abrams' point, as to who would be responsible for gathering it, how we're going to present it, I I I just think that we need to make sure that there's clear alignment and not just for us, but for future, as to who is responsible for what. And so, I'm not sure what the verbage is that's in the current handbook. Okay. Yeah, so we should probably put that on our list for ES, um, as well to discuss. And then, just to reiterate that the evaluation, in and of itself, of the superintendent's performance is a personnel issue that will be discussed in in executive session. So, I just wanted to reiterate that. >> Right. And then, at,

175you know, at the July meeting, you could, uh, you know, review the the board handbook and determine whether, you know, it's what you want to say or if you need to modify it. >> Exactly. Yeah, I think, yeah. >> All right. >> a newer process for us, just to make sure it's clean. >> Any further questions, comments, or discussion on the motion? I will say thank you to Ms. DeWitt for pushing this through and making sure we got it done. >> You're welcome. >> Yeah, I'll echo that. I didn't realize it was 2023, but wow, time really does fly. >> Yeah. Okay, with that, uh, no further questions, comments, or discussion on the motion. All in favor signify by saying I. I. >> I. >> Any opposed? Motion carries. All right. Our next, uh, meeting

176dates, the Financial Advisory Committee will meet on Tuesday, July 7th at 6:00 p.m. in this room. And the next regular Board of Education meeting will be on Tuesday, July 14th at 7:00 in this room. Uh, with that, we are adjourned.