001I'm going to take you My F150 Ride it. Have you ever seen California? Carolina we need to keep us warm Ride star [Music] when you Look up at that country spread so far and wide. Come on. [Music] Come on. Let it ride. Good evening and welcome to the Cedar Falls Board of Education meeting on this Monday, October 13th. Uh, welcome everyone in the audience and watching online. I would like to call this meeting to order. And just a note, uh, Director Nate Gruber is out sick tonight and not with us. And moving on now, the first item on our agenda tonight is our consent agenda. Uh, which is pretty simple tonight. We just have approval of our agenda, approval of last board meetings minutes, approval of accounts payable, and approval of our open enrollment report.
002Do I have a motion to approve the consent agenda? >> So moved. Is there a second? >> Second. >> All in favor say I. >> I. >> All opposed. Hearing none. Motion carries. Cons consent agenda is approved. And uh typically in meetings now uh what we do after the consent agenda is go into public comment. And uh often we don't have anyone for public comment. Uh tonight we have quite a few. Uh so I believe I have nine uh folks signed up for public comment tonight. So we will try to uh allow each one of you to speak that has uh submitted uh a request for this. First of all, I would just like to make uh a board statement prior to going into the public comments. So, uh, if you're watching online and maybe
003in the audience, you might not notice the big elephant in the room, but, uh, there in fact is and, uh, I would just like to update everyone on a board's position of an ongoing issue in the district. If you aren't a aware, uh, one of our teachers made an insensitive comment online following Charlie Kirk's assassination on September 10th. The board has received a significant amount of correspondence related to this. And many of you that have uh emailed or or called or talked to us are wondering why the board hasn't acted on on this issue yet. And I hope tonight to just give some clarifications of what the board role is regarding staffing decisions and what our policies are related to this incident. First, what is the board's role when it comes to staff personnel issues?
004So teachers are under contracts that are under collective bargaining agreements. They are ratified by the bargaining unit, the CFA, and they're approved by the board annually. Um staff is not employed directly by the board, though. The only employee that reports to the board is our superintendent who is charged with executive leadership of the district. So, new teacher contracts or contract terminations are considered and approve approved by the board upon superintendent recommendation. Second, I just want to remind everyone that personnel issues are confidential. HR is a complex business, but there are clear guidelines to protect the reputation of staff members and also to protect impartiality of those charged with decision-making. uh uh regarding those personnel. So, some community me community members have expressed frustration that the board hasn't updated the community on the issue and have
005left everyone to their own speculation. There's a couple general reasons for this. One is the last time the board met was September 8th before this incident. So we adhere strictly to open meeting laws which means we don't meet behind closed doors and discuss issues. What we discuss is right here at the board table in front of you. So that's one reason we the board has not discussed this amongst themselves. Um so we are treating a sensitive personnel issue as a confidential personnel matter and we are following confidentiality guidelines. So third and maybe the most important thing here is just trying to educate and clarify everyone on what our board policies are. So our first board policy that we might point to is 403.7.2 which is our social media policy. It clearly states that employees are
006free to use personal social media and first amendment rights are honored. However, the district has the right to regulate this use if, and in quote, it interferes with the employees ability to perform his or her duties or affects the district's ability to efficiently provide educational services. Another board policy that we have on free expression is board policy 403.9.2, two, which states, and I quote, "Employees who use social media platforms are encouraged to remember that the school community may not be able to separate employees as private citizens from their role within the district. Employee expression on social media platforms that interferes with the district's operations or prevents the district from functioning efficiently and effectively may be subject to discipline up to and including termination. So, I just want to remind everyone this this is not primarily
007a first amendment issue. This is about substantial disruption to the district and the ability of the district to efficiently uh provide educational services. Um and and I would also like to add that uh you know as teachers there is this standard of uh how we speak, how we treat one another. But I also want to add that us board members are held to that high or higher of a standard. And I want to point to one of our board goals. Goal number two that states that we as a board is what we've all have agreed to that we will model reflective learning, tolerance, shared understanding, and collaboration in support of a positive climate and culture across the district and community. So that's all I have to say on the matter tonight. And with that, we
008will turn it over. Uh the first public comment um that I would like to call is Becca Rogers. So uh >> you go first. >> Okay. And and just as we go, I think most people are probably aware of this, but we do have a three minute time limit and it just needs to be germanine to uh district business and please just state your name uh before you start. >> Perfect. Thank you. So this will be my time. um she'll go after. >> Um I'll keep it short. Good evening. My name is Grace Rogers. Again, I live at 516 Cohen Court. And uh I understand the elephant in the room, but I still want to make sure that we don't forget the issue that we brought up last time. So, uh with that in mind,
009I'd like to respond to some of the comments made by the board during the 98 school board meeting in response to many public concerns about the removal of gender identity protections from student anti-bullying policies. I know you guys have heard this, but I would like it to be on the record for everybody else to hear. So, one, I was disappointed by the lack of acknowledgement of the research I cited in my public comment showing that inclusion reduces bullying and improves safety for LGBTQ plus students, especially those that would benefit most from the protection of gender identity. I'll repeat the statistics because they're that important. 52% of LGBTQ plus students reported being bullied at school or online in the past year. Trans and non-binary students reported 16% higher rates than their cisgender LGBTQ plus peers. When
010LGBTQ plus students are bullied, they face three times greater odds of attempting suicide. LGBTQ plus students who attended an LGBTQ plus affirming school had 30% lower odds of being bullied. I was asked, do I think our students are unsafe in this district? And it's not a matter of what I think, it's a matter of what the studies and the data shows. Two, it was disappointing to hear the continued defense of this decision, the decision to remove gender identity framed as one of avoiding liability when it would seem the district faces the same risk of litigation, as Dr. Pat said, someone suing because another group isn't listed explicitly with or without including gender identity in our policy wording. Number three, I was surprised and saddened to hear civil rights protections, especially those of children, framed as
011a political or activist issue. In my opinion, doing so deflects from the statistically proven, and I linked that in the email that I sent you, reality that these children suffer more without those protections and defers responsibility of those with power, no matter how limited, to protect them. And number four, Dr. T stated that this board is not an activist board and it has limited power. But I urge all of you to consider that choosing to protect marginalized students is basic decency, not activism, and that doing so is a meaningful exercise of what little power the board does have. I hope the board will consider reinstating gender identity in our student anti-bullying policy to ensure historically marginalized groups of students feel protected in our district and in our classrooms. I welcome the opportunity to speak with
012any of you on this subject and why it's so important to me as a parent of two young children in these classrooms, one of whom is here with me tonight to speak on the same issue. Thank you again for your consideration and for your service. >> Thank you, Grace. And now we have Becca Rogers. Welcome, Becca. >> Hi, my name is Becca Rogers. I'm in fifth grade at Aldridge Elementary. I'm here today because I want to stand up for LGBTQ plus students and because I don't agree with removing gender identity from our school's anti-bullying policies. Taking that out might sound like a small change, but it really matters. LGBTQ plus students get more bullied than other students. And when it's not called out, it feels like they don't matter. We learn in schools that words
013matter. They do. So if the school board believes that every kid deserves to feel safe and welcome, gender identity should not be in the pol should be in the policy. Not hidden, not erased, not applied, said out loud, written down. Please choose to put gender identity back in our anti-bullying policies to make our schools safer and kinder because we notice what adults do and we remember who stood up for us. [Applause] Okay, thank you both to Becca and Grace. Uh, we have a Lannne Widen. Is there a Lan Widen here? >> Welcome, Lan. >> Hello, my name is Lanne Widen. My nine children graduated from Cedar Falls schools. I am grateful for the education they received. I'm here tonight because I feel now is the time to speak up. I support the staff member who
014is in a uh situation. I don't know her personally, nor do I know the school's district's policy for staff's personal social media, except for what he just explained. So, thank you. I didn't know Charlie Kirk. His horrific assassination led me to find out more about him. I learned he had debates on college campuses and turning point groups on campuses on campuses. Some say he is a modern-day Martin Luther King. Upon reading Kirk's comment saying it was a huge mistake when we passed the Civil Rights Act in the 1960s, I wonder how that reflects the life and legacy of Dr. Martin Luther King Jr. I read other comments he made about DEI policy, saying prominent black women, including Michelle Obama, are affirmative action picks and black women do not have brain processing power to otherwise be
015taken seriously. I disagree. This is America. If we lose the freedom to express our concerns when it is something we feel is truly important, we lose more than silence. Thank you. >> Thank you. The land. >> Okay, we have an Alyssa Jensen. Is there an Alyssa Jensen here? Welcome, Alyssa. Hi. >> Okay. Um, I am Alyssa Jensen. So, Charlie Kirk said, and this is what Melissa was responding to in her um, Facebook post. I think it's worth it. I think it's worth to have a cost of, unfortunately, some gun deaths every single year so that we can have the Second Amendment to protect our other god-given rights. In Melissa's post, when she responded to that, where was the violence? She didn't celebrate a death. She criticized a man who justified gun deaths as the cost
016of freedom. That's not violent. It's moral clarity. I would hope our school leadership also disagrees with the idea that some children's lives are worth it. Melissa said she wouldn't mourn him since when are citizens required to mourn controversial figures. Not mourning doesn't equal celebrating. That wasn't this wasn't an issue until Melissa was doxed, harassed, and threatened by a far rightwing Facebook group online who brought this to your attention. This would not have been an issue before. It was on her private page. She also said she wouldn't mourn a Nazi or someone with ties to a pedophile. That is a public opinion, a political opinion, just like the opinions shared by other staff and even board members during the anti-mask debates. If we value free speech and diverse beliefs, that has to apply to everyone, not
017just those with conservative views. Let's remember some of Charlie Kirk's own words about a black congresswoman. He said, "You do not have the brain processing power to otherwise be taken seriously. You had to go steal a white person's slot." He said, "Prowling blacks threaten whites in American cities." He said, "Doctors providing gender affirming care ought to face a Nermberg style trial." Melissa Rogers had every right to condemn that ideology. Her statement was about protecting kids, not promoting violence. This controversy is a distraction from what matters, our students and their education. They have been without a teacher for weeks with no transparency and no decision made. So, I don't know why we haven't gotten on that. Um, it doesn't escape my notice that Melissa Rogers is an ally to queer students at CFH CFHS while the
018board just removed gender identity protections from those same students. That doesn't escape my notice. Cedar Falls deserves better leadership and better priorities. The only school board me leader to show any moral clarity or professionalism has been Nate Gruber, who unfortunately isn't here tonight, but I wish he was. Thank you, Alyssa. We have a Stephanie Peters. Welcome, Stephanie. My name is Stephanie Toring Peters and I'm the mother of a current Cedar Falls High School student and a recent Cedar Falls High School graduate. Every student, every day. The vision of Cedar Falls Community School District is every student every day. Yet, we have excellent, engaged students who have been robbed of their day. Their opportunity to learn from a national award-winning teacher. Our AP psychology students have been working with a substitute teacher for close to a
019month because the school administration is willing to bow down to internet bullies. While their peers at other schools are learning the material they need to master for the AP test, Cedar Falls students are spinning their wheels. This is their day and each day brings them closer to the AP exam. While they are missing the expertise of a passionate and dedicated educator, some of our students are dropping the class due to her absence. Cedar Falls schools deserve our Cedar Falls students deserve better. Their education should not be sidelined by internet bullies who do not live in Cedar Falls, have students in Cedar Falls schools, or care about the success of Cedar Falls students. Every student, every day, not next week or next month, every day. Please get Melissa Rogers back in the classroom where she belongs.
020[Applause] Thank you, Stephanie. We have uh Megan Bllelock. She here tonight. Welcome, Megan. I'm a resident in the Cedar Falls School District and a Cedar Falls High School graduate myself. Although I never had Melissa Rogers as a teacher, I distinctly remember fellow classmates praising her class and enjoying her teaching. Um, they felt supported, learned so much, and were successful under her leadership. She continues to enrich the students of Cedar Falls High School with her teaching and kind nature as I am still connected with kids I used to babysit that are now in high school, which is quite rude in my opinion. Um, I am concerned um with the long-term impact of her absence and what it will have for the students currently affected by this. Um, I basically just come as a concerned member of
021the community. Um, what kind of messages are we sending to our current students if we don't hold the highest priority in their future and their current education? Highly accomp accomplished and continued success in her students AP exams should be reason enough, but also take into consideration that our students deserve to have their teacher back in their classroom preparing them for their future in a consistent way. Thank you. >> Thank you, Megan. Okay, I have a Marian Cooper. Is she here tonight? >> Hello. >> Welcome. >> My name's Marian Cooper. Thank you. I appreciate the chance to address the board. Uh, I emailed all of you uh several days ago and while the subject line of my email was quote, "Please fully reinstate, Miss Melissa Rogers," unquote, I do recognize that the board doesn't get involved
022with personnel decisions or actions regarding individual employees other than those connected directly with the superintendent. But there is a larger issue here, something I believe the board should concern itself with, and that is that there is a concerted effort in this country to take a wrecking ball to public education, particularly K through 12 public education. and that attacks on individual teachers like Melissa Rogers are mere fodder for that insidious enterprise. I see no need to spell all that out other than to say we're talking about forces determined to privatize public education because there's money to be made or religious tenants to be elevated or history to be suppressed in favor of narratives that serve a purpose other than to educate. Individual school employees like Ms. Rogers are targeted and lampuned in order to drum up
023doubt and discouragement about what teachers like her, an award-winning educator, are trying to accomplish. And her students, not to mention the rest of the school system and the community, are left reeling. And so for that reason, the board needs to be on its guard against those forces because the board sets the tone for our schools. And that tone needs to be loud and clear that our public schools are the most important institutions we have in this country because they are focused on our future and on our children. Our public education system in K through 12 in particular is a public good that benefits all of us as opposed to a private good consumed by individuals. Let's keep it that way. For that to happen, you need to have teachers backs. You need to support teachers
024unequivocally because we need our public schools to be strong. They need to be for sure strong enough to withstand. >> So Marian, we are at the three minutes. >> Sure. >> So just try to finish up. >> Thank you very much. >> Thank you. Okay, we have a Kim Jensen. >> Welcome, Kim. >> Hi, my name is Kim Jensen. I've had five kids go through Cedar Falls schools. Currently, I have two in the high school. We all want our classrooms to be safe. We all want educators who care deeply about children. And we all believe in teaching students to think critically, not to fear speaking the truth. Those are values that unite us. Recently, a teacher's personal Facebook post has drawn attention. On her private page, she responded to a public figure who said, and
025this has been said before, it's worth it to have some gun deaths every year to protect the Second Amendment. Her response was, "I will share the same level of empathy for him as he has shown for the children killed in school shootings." She did not target students. She did not make threats. She exercised her first amendment right to criticize a public figure's violent and dehuman dehumanizing rhetoric. The Supreme Court has made it clear the public employees have free speech rights when speaking as private citizens on matters of public concern. This post meets that definition. It was not made in the classroom, on school time, or about district operations. It was a personal political opinion protected by the Constitution. Under the First Amendment, calling someone a Nazi or saying they have ties to a pedophile is
026considered rhetoric hyperbole. Courts have ruled repeatedly that this kind of speech is protected opinion. Professor Philip Michael Hook won his lawsuit recently against the University of South Dakota regarding this same issue. They ruled it was unconstitutional retaliation in violation of the First Amendment. So, you know, as we go down with all these teachers that are getting fired, they are going to win every single time. Will we also discipline staff at Cedar Falls High School for wearing mega hats when riding uh driving the school bus? My daughter feels very unsafe on the school bus when she sees mega hats. Um are we speaking on the anti-mass debates during a pandemic or for reposting comments made by Trump that are abusive and hateful? Because it goes on both sides. Where does it stop? There are nearly 800
027people employed at Cedar Falls High School who plans on checking on each and every single one of their media sites to make sure they're not violating somebody. Our district should not punish staff for expressing moral outrage at violence, especially violence against children. Silencing her would send the message that teachers cannot be honest citizens or advocates for student safety. This district teaches students to speak up when something feels wrong, to use their voices. If we punish a teacher for doing just that, we teach the opposite lesson. We can model civil disagreement without censorship. Please protect this teacher's right to free speech and have her back. We are going to lose teachers, protect the integrity of our classrooms as spaces for truth and not >> three minutes is now up. >> Okay. Thank you. >> Thank you
028so much. and Nathan standing. Hello, my name is Nathan Standing, a Cedar Falls High School alumni from the class of 2024. I think it can be said that high school is a very stressful time in our lives. we have to worry about requirements and juggle seven classes at once. Mrs. Rogers understood this. She had the ability to make all that stress vanish once you entered her classroom. Her teaching methods sparked creativity and made learning a fun experience. So much so that I decided to major in her subject of psychology with plans to be a psychiatrist. It breaks my heart to hear that her job security is under threat, especially since a kind person such as she has helped me countless times when I had problems with my mental health and classwork. Even after taking her
029classes, I find myself still using some of her vocabulary I've learned from the class. So, in honor of Mrs. Rogers teaching, I wish to use a word she once taught me in class. May you find the cognitive dissonance in the actions you choose to make. Please reinstate Mrs. Rogers. [Applause] Thank you, Nathan. And thank you for everyone that has come to speak tonight. Uh we really value your your comments. And uh we will now go into our communication uh portion of our agenda with Janelle. And you folks are free to stick around. We have some uh riveting uh certified annual report uh to go through tonight, financial reports. Uh and so it might be a longer meeting, but you're free to stay or or leave however you see fit. Janelle, >> thank you. Appreciate that.
030We'll have the presentation pull up real quick. Um we'll go through some congratulations and celebrations and um talk about some of the things happening across the district. Of course, one of the very um exciting things since our last meeting has definitely been the community auditorium opening up. So this is photos you um the first one on the left there is from the northeast corner of the building showing the competition pool and then the smaller pool uh the photo on the right. And then this is a photo of the competition pool again from the south um area that overlooks the pool. And then this photo shows the first one there looking out the east windows. You can see the locker rooms on the bottom there along with some offices. Those these were taken just the day
031before the competition. And then um that's the women's swim team getting ready for warm-ups. They had their first meet um October 4th I believe it was. Um they had diving started at 9:00 am and then the swimming started in the afternoon and they uh won that meet with great success and um things are going well. I believe uh the community portion of it is open now. So you're able to follow the community nitorium Facebook page for updates on when community members can access the pool. And then also around that same time the concrete started to be poured in the TPC. This is just looking from the north end of the building towards the west. Um uh so that wall there actually would be then the um uh weightlifting room uh right on the other side
032there. And then this is looking directly to the south uh at in the TPC. So looking straight out into the parking lot there, you'd be able to see I think it was last Thursday morning they started pouring um and there were a lot of uh concrete trucks coming and going and lots have been happening. So that should be done I believe relatively soon for that project of the pouring the concrete and having that floor ready. Also want to give some congratulations. This is Cedric Lou. He's a graduate of last spring class of 2025 and was selected as a US presidential scholar only one of two students in the state of Iowa that was chosen. So congratulations to Cedric. We just got that notice last week. And then also to Dia Praep. She's currently a senior
033at the high school and she received um she didn't receive it. She worked hard and got a perfect ACT score of 36 uh which is quite an achievement. So congratulations to Dia. And then we also had the announcement that Liam Hegy uh was selected as a 2025 national master. This was based on his um ISAS performance and then was invited to apply for this program that is um done through the uh department of education and then it's also a national program. Um, so Liam was one of very few students, I think under 20 students in the state of Iowa that was chosen and then he will get supports throughout his career um with math uh study and supports. And then last week, Mackenzie Seager. She's a junior at the high school. She was runner up
034at the 2-way state individual tennis competition. So congratulations to McKenzie. And then also this is the women's tennis team and they qualified as a team as well which you can do for certain sports and tennis is one of them. You can qualify as a individual then also as a team and they qualified as a team and ended up finishing third place last week which is a really great achievement. So congratulations to all of those student athletes. And this is Drew Lmer on the left, Ethan Bole on the right. They're currently competing in the state golf competition. Today's day one, tomorrow's day two. can follow along to see how they're doing. I believe um Drew is currently in the top 10. So, we'll be watching that closely for how they finish up. And also wanted to
035mention this is the Cedar Falls fishing team. Just this past weekend, they competed um with uh the Iowa fishing teams across the state. Um it was hosted by the prairie fishing team at the Coral Reservoir and they have the eastern Iowa bass battle and this is a traveling trophy. So depending on which team wins, they get to take that trophy with them. This isn't go this trophy is not going anywhere. It's staying with us for the Cedar Falls fishing team. So this completes their season um for the fishing team and then they start up again in the spring and they go through the full summer and then into fall as well. Also wanted to highlight this was a big project undertaken by Pete Junior High. They had a speaker last spring called Timmy the dreamer
036and really talks to the kids about chasing your dreams and um overcoming some of those challenges. So those students decided that they wanted to um really take on a big project of achieving a 100 acts of kindness in one day. So this really took the whole building undertaking. So they did a lot of planning um getting donations, planning different activities. So the entire day for the entire building, students and staff was dedicated to all of these acts of kindness. So they worked with Hope City Church and they did blankets for the humane society. They also made popcorn and delivered it to Northstar Community Services with some great messages. Some of the ninth graders and also went to their um elementary buildings that they went to. So we had students that went to Orchard Elementary. They
037played on the playground, got to visit some of the classrooms, do some different activities and then Cedar Heights as well. So, it was great for those younger students to see these ninth graders coming in and interacting with them and um they really had a great time. I think it was over 2200 acts of kindness they actually completed um and a thousand was their goal. So, it was a really great um great achievement for them. Also wanted to highlight our first graders across the district are finishing up their um human body units and they each every year at the end of that unit they have a surgery day. So their classrooms turn into operating rooms. They dawn the blue gowns and the hats and then they're able to kind of put into real action what those
038um concepts that they learned about the body systems. I just wanted to highlight this is Hansen Elementary and their sixth grade students worked with their second grade buddies doing some uh durable skills work. They really focused on critical thinking and then collaboration um creating some arcade games together. So this is some highlights and photos of those partners that worked together with those sixth graders and second graders. And also wanted to highlight these two young gentlemen, Aan and Mahai. They took on a project this summer with the Waterlue, I'm sorry, the Waterlue, the Waverly Health Center and the Shell Rock Clinic and they basically digitized their um health records that people would be able to access online. This was something that they saw as a need. One of them had um a grandparent that wasn't able
039to access electronic records and was having a difficult time. So, they pitched the idea to to the health center to see if they would be willing to have them come in and um give it a try. So, they had um a great experience. They developed a uh portal app and people were able to create accounts and then access their health information. And this was actually uh we were reached out to by the health center to let us know about this project that these two young men did. Also wanted to mention we have the student food drive currently happening right now. All of the high schools in Blackhawk County compete uh for the student food drive which all benefits the Northeast Iowa food bank. and the student leadership at the high school will be hosting a
040trunk or treat and it'll be Sunday, October 26th, 1 to 3 in the Northwest High School parking lot. And they're just asking that you bring a monetary donation. Uh that's what works best for the Northeast Idaho Food Bank is for us to get monetary donations uh to come to that trunk or treat and then you're able to get all kinds of treats walking around to all of the the vehicles that'll be in that parking lot. And those will all be staffed by um student organizations at the high school. can also follow along in all of the athletics high school homes and Pete. We have a lot of things happening in October, some junior high uh athletics kind of wrapping up and a lot of postseason things coming up for all of our high school sports.
041And then of course you can get your booster club membership as well still through that bound app. And then you can read our Tiger Pride magazine still online on the cfschools.org and follow along on our social media. Any questions? So Joyce, maybe you'd be the best one to give this, but I think the pool just opened to the community today, right? >> It did. >> And where should community members go to get information about >> actually if you get on the Cedar Falls uh wreck department's uh page, um it has their hours that they're open for open swim and other times that they're available. It's all posted now under the city of Cedar Falls. >> Yeah, it the title is community auditorium for the Facebook page. They were just posting today some of that. So,
042but it's also on their website as well. >> Thank you. >> Good. Well, thank you Janelle. A lot of information. >> Okay. Next, we will go over our August and September financial reports with Denell. >> Absolutely. If we can go ahead and Thank you for pulling up the the reports. Just a reminder, these reports are placed on file each month um for our each each year the district is required uh each school district is required to have an annual audit. We just completed that annual audit here not too long ago in August and they are placed on file for our auditors to review as well. But we can quickly go through these because here shortly I have uh much more in-depth uh information in regards to our certified annual report which does go over some
043of these monthly items. But as you'll see for our August uh ending balances for 2025, we had our general fund which is our overall operations of our district which includes salaries and benefits. It is the operations of the building. Um you'll see we had revenues of a little over a million dollars with expenditures of $6.5 million for total cash investments of 11,117,384. We did have our management fund. uh we had little revenue associated to that with as well as uh little expenditures associated to that because management fund is utilized for our property um for our work comp. All of those premiums are required and due in July and so those main payments are are processed during that July payment. Therefore, we had um total cash investments of $339,894. We have our save uh which is
044utilized for our facilities for our fleet um different avenues in that that's our 1 cent sales tax. We had revenues of 594,000. We do have the one thing to u mention is our transfer out uh that is transferred out into our debt service each month. Um and that is for us to be ensure that we're able to make those payments accordingly for our debt service um for our principal and insurance payments that are twice a year. Uh you'll see that on a monthly basis of $357,929 for total cash investments of $15,425,52. We do have our PPE which is our physical plant and levy again that is utilized similar to what save is. Uh but it does have other purposes as well currently or we are utilizing those dollars associated and you'll see the revenues. This
045is not a normal revenue of $3 million each month. Uh that is actually funds that we've received from our foundation and from our community as well as the city for the um uh u facility for our natiatorium as well as our uh TPC center the build of that as you know that we are currently in that process. So um we had expenditures associated to our ple of 119,000 for a total cash investments of 11,417,378. And then we do have our debt service and again our debt service is utilized to make that principal and interest payment um at that twice twice a year. Uh you'll see that transfer in associated to that for that account within a total cash investments of 8 $811,278. As we move forward then we have our student activity. Our student activity
046is used for our athletics and our activities throughout the district. Um you'll see that we had revenues of 89,000 with expenditures of 140 uh 40,000 for total cash investments of $873,584. We have our agency funds as well as then our enterprise fund. Our enterprise fund is our nutrition fund or our food service. Uh we had minimal activity as we only had maybe five or six days in August of school if I can recall. Uh so that revenue is associated to those dollars uh for our participation of $77,000. We had expenditures of um $87,595 for total cash investments of $3,740,488. Minimal activity in our student coffee shop, but that is going fantastic. Uh they're doing a great job at that coffee shop. I've had a few of their items and they're they're spot on. So go
047out there if you can support them a little bit. And then we have our River Hills Consortium uh which is a flowth through uh many of you are aware of uh that normally uh zeros out uh throughout the quarters. We had $611,654 with then expenditures associated that of $658,454 total cash investments of $56,335. Uh these two remaining pages just show where the year to date based on our certified budget in March um where where we currently sit. uh associated to each of those funds and what we had budgeted accordingly for revenues and expenditures um for for that particular month of August. Any questions on August before I move forward to September? It's okay. We'll move forward to September and take a quick look. I'm not going to go through all of it. Um honestly, I'll
048just highlight probably a couple different items. again uh you'll see um our general fund uh had um much more revenue associated to that and that's because uh we do begin our state payments accordingly in the month of September as well as property taxes associated to that. So you'll see an increase of revenue in some of these uh particular funds uh with expenditures at about the same at 5 million $5.8 million. Uh our management fund you'll see little activity associated to that as well. our save again, we had about $716,000 in revenues with um our our transfer out again of 357,000 and our expenditures of $261,000 for our total cash investments of 15,522 or $22,662. Uh we did have our PPE that is our normal about our normal PPE uh dollars that we receive um for
049our revenues of 296,000. We had our expenditures which are the majority of those expenditures are associated to the natiatorum as well as the TP TPC center and with our total cash investments of 9,848,283. One thing to note um with that those funds most of those funds are earmarked or the majority of those funds are earmarked um for the TPC and natiatorum. Um so that fund may be a little bit inflated at this time um just because those funds are being flown through as we uh complete those projects itself. And then we have our debt service associated to um our principal and interest that are paid in December and in May. As we move forward then again this is the same activity with just different numbers associated to it for our September. We had $134,510 in
050revenues uh as well as an expenditures of about $126,14 for total cash investments of $882,80. Uh those revenues um were exceeded or those are um in in our student activity. Uh we have our our new concession stands at our uh different facilities which have been uh very helpful to our student activity and uh greatly appreciated with all the community support on those. Um we then do have our enterprise fund. You'll see that activity was a little bit greater. Uh and that's because of that complete month of uh September of $157,33 with then expenditures associated to that of $21,880 or a total cash investments of $3,695,910. And then again, our student coffee shop with uh additional activity and then our River Hills Consortium. And then finally, those last two slides then do depict where we are
051at with um our certified budget at this time based on September. Any questions? >> Maybe just a quick uh reminder, the the natiatorum was a joint venture, right? This is not all being absorbed by the school. >> Yep. That's great. That great statement on that. Uh yes, that is a joint venture with uh 50% um actually well um 40 40 and the rest is 20% from uh from our city as so we had 40% from the city, 40% from the district and then the remainder was from our jumping committee which was fantastic for those dollars >> and likewise the Tiger Performance Center largely public uh donation funded. Correct. >> Yeah. >> Yes. Correct. and we have a committee that's been working through that uh through naming rights fundraising and and doing a wonderful job to
052move that project forward. >> So the expenditures that we're talking about are essentially just a loan until that money >> they are they're a flow through for that period of time and as those funds do become and are available they do uh recoup those funds accordingly. Yep. >> So just a a transactional question. So typically PPE is a portion of property tax revenue. Correct. Um but then the transfer in for from donations, community fundraising, etc. >> That goes through this the foundation and then the foundation basically pays into the Pebble account. >> That's correct. How that works? >> Yep. So as the transactions occur um we invoice the foundation accordingly for those transactions and those funds are then provided to the district um to um re um invest into the ple account. Yes, >> I'd
053say there's several reasons for that. The primary reason is we are bound by some statutory limits on what we can invest and how we can invest that uh the return on investment for the foundation is much greater than what the school district can do. And it's probably a good time to just use this time since the pool now is open and the the concrete is going in to just double down on on thanking everyone that's been on the committees, >> everyone that's been so invested in this. There's just been so much community investment and involvement in in making both of those projects happen. Anyone else for financial reports? Okay, hearing none. Um, and just as Denell said, uh, these will be put on file and subjected to our annual audit process. Uh, which then we
054will now go into item G, which is our certified annual report and special education supplement. So, Danell, you can. Yeah, absolutely. I know everybody's been patiently waiting for this uh long presentation, so I apologize in ahead ahead of time. Uh tonight, we are going to take a look at that certified annual report um for school year 2425. Um what we're going to be taking a look at is uh if I can there we go. Move forward is what is the certified annual report. We're we'll take a highlevel overview of this um in the board packet and online. Uh this presentation will be provided but it will also be available to you um for viewing if you want to really dig down into those numbers and take a look at um all the different facets of
055the certified annual report. We'll take a look at the governmental proprietary and fiduciary funds. Uh that will all seem very familiar to you is because it I just went through that in uh the August and September financials. I do that on a monthly basis. But this is a little bit digging a little bit deeper and providing some information specific to that. We'll take a look at the revenues and expenditures associated to all of those funds. We will take a look at the special education supplement that is a part of the CIR or the certified annual report. That uh special ed supplement uh does provide an overview of the program itself including all of the revenues and expenditures associated to the special education. and then we'll take a brief review of our spending authority and then
056those key financial indicators um based on ISB IASB's recommendation. So as we move forward, what is the certified annual report? It is a financial report that all Iowa public school districts and Aeas are required to complete. It's large. A lot of information goes in it. It's a year's worth of work. Um it is also due by uh to the department by September 15th. It does include, like I indicated, the special education supplement, which is just an overview of those revenues and expenditures associated to the program. So, we'll briefly look at that as well. So, this probably looks familiar. I show this often, but I also go through this on a monthly basis. Uh, this is a summary of our funds, our governmental proprietary as well as our fiduciary funds. Uh we'll mainly take a look
057at our governmental funds um because that is the largest bucket and as you can see they are designated within silos because they can only be used for specific purposes. Our government our governmental funds includes our general fund our largest fund which does include um some of our uh categorical funds. We do have then our special revenue funds which does include our uh student activity, our management fund. We'll take a look at our capital projects which is our save or our lot as we call it as well and our physical plant and uh levy which is also equipment levy which is also our ple and then we'll take a look at our debt service. We'll finalize with our proprietary funds which is our food service or our nutrition program as well as then our fiduciary funds
058which is our private purpose trust and our custodial funds those uh those funds that are held by the district for other other purposes and other organizations. So as we take a look at it as I indicated before uh our general fund is our largest uh fund in which we will review this evening. Couple things to take a look at at this slide. This reviews our total assets and our fund balances associated to the district. Uh the total assets is that of the red. And to remind those in the audience and those that are watching, total assets is our cash plus our receivables and our inventory on hand. Our fund balance is total assets, which is the gold bar, uh minus any of our payables or our acred expenses due. Uh you'll note uh for fiscal
05925 our fund balance is uh ended at $15.5 million and really that's just a direct reflection of our cash on hand for the district. Um one thing that this does not show or depict is our district's um authorized budget and we will take a look at that here in the future in a few slides. Um but this does deflect re or reflect uh specifically really the cash on hand and that's in order to pay those bills accordingly um on a monthly basis. The one thing to note is uh revenues and expenditures associated to the general fund and what that may look like over the last several years. Uh you'll see the red bar def uh depicts the revenues associated to the general fund of $73.2 2 million which then the expenditures of a little over
060$71.6 uh64 million. So what do we take a look at then with the revenues uh breakdown of those revenues. Uh you'll see those different buckets accordingly. This is for the last three years and what that may look like. Our property taxes are in that red of a little over $22.2 million. We then do have our state aid which equates to a little over $33.3 million for fiscal 25. We then have it's kind of a green bar of of uh $7.7 million for state categorical funds. Those state categorical funds are utilized specifically for teacher salary supplement TLC teacher leadership compensation. Um it's also used for um four-year-old preschool or talented and gifted. And so those those funds are used specifically for those purposes and those categories only. We then do have uh $2.4 million in um
061Aea flowth through. That flowth through as you can see from year to year has changed and it will be decreased over the next uh several years due to the next couple years over due to the legislation. Um that will be reflected differently within um wi within this column. Uh but that decrease from the prior year of 2.9 to 2.4 this year. And then we do have our miscellaneous income of $7.6 million. So what does that miscellaneous income equate to um of that $7.6 million? You'll see $5.5 million of that is local. And what does local mean? Local means 3.7 of it is approximately open enrollment in tuition in dollars. So that would be our our students um uh open enrolled in as well as those students that are open and rolled in for our special
062education purposes. About $927,000 of that was interest which has been a a positive for us the last several years. Um and then the remainder of that $5.5 million would be registration, facility rentals, donations, local local grants um to to equate to that 5.5. We then do have about $241,000 in state uh revenue, miscellaneous income, and then $1.7 million in federal. And you'll see quite a difference from the last couple of years from this year to last year um and the decrease in our federal uh spending. And that mainly is really because of the ESRE dollars no longer available to the district. Um there is some other changes you'll see. This is just a change in the federal funding um and where those dollars may have changed a decrease compared to uh fiscal 24 to fiscal
06325. Um that's based on funding with the federal government, but also sometimes also u the number of students attending. But the biggest change really is that other miscellaneous grants of a decrease of $1.1 million which really was the ESSER funds as well as our TP which is our teacher uh PAR apprentice program that we participated in that was provided as well as then you'll see Medicaid expenditures of about approximately $176,000 decrease from the prior year which to remind you remind those here in the audience um does help offset the expenditures associated to our special education program as well. So, in all, our total federal funding decreased about $1.2 million this year. So, we've looked at the revenue. We're going to take a brief look, which is one screen here, um, of our general fund expenditures.
064And our general fund expenditures really just basically show the percentages associated to the $71 million of expenditures that did occur uh within fiscal 25. Uh from assessment to instruction, about 76% of that is um instruction. And so for every dollar received, 76 76 cents of that is spent on instruction. So what does that equate to? About $53.9 million of instructional cost for the district of that $71 million. You'll see the other p percentages associated to the district um with the facilities on operations, the transportation costs. We do have uh board expense as well as business and human resources expenses as well. Those are the percentages associated to the expenditures of that $71 million. So, we've taken a look at the revenues and expenditures. Going to jump in a little bit into the special education supplement.
065As I indicated earlier, the C, the certified annual report does include the special education supplement or SCES as sometimes I call it. Um, I' I've never been in a a position where there's so many different shortcuts. So, I like to remind everybody what all of that means. Um, but with the special ed uh supplement, every student is a general education student. Uh, the district does receive $7,826 uh per per student. Um but based on waiting based on student needs um there are different waitings for for purposes of funding and that and those levels are indicated on the screen and depicted on the screen and the different funding associated to those levels based on those student needs as well as then is acceptable expenditures um within our special education uh supplement. That would be salaries and
066benefits for those licensed teachers um associated to our special ed students as well as then para educators. If the IEP identifies that a student is need of additional assistance throughout the day, adult assistance, uh that would be an acceptable expenditure. We also then have some specialized um supplies and equipment. Um that would be as an example uh potentially an auditory student needing a a particular piece of equipment to be able to communicate. Um we have some health services, some specialized transportation, and some other items that would be acceptable as special education um expenditures. So what does that look like? Excuse me. In regards to the enrollment, um this this screen does depict um at least one day per during the school year the student uh was uh identified for special education services. Uh you'll note
067that we had 684 students, resident students um in fiscal 25 with 23 tuition students out. That is Cedar Falls uh students that are attending um different facilities um for their needs. And then we had 92 students that were tuitioned in um from other districts. And just to remind those on the board as well, those in the community, the dollars do follow the students. So some of those tuition in uh dollars that I was talking about earlier would be reflected in these 92 students that um were tuitioned in to the district. So for fiscal 25 we had 799 students identified for special education services. You'll see that that does fluctuate from year to year. Uh the prior year we had 786 and and prior to that we had 755. So then we also do take a
068look at those expenditures and as I had indicated earlier uh an approved expenditure would be that uh special education staff um though we have um 80 to 85% of our um our cost is is salaries and benefits. Um and we have many more staff members that do uh provide services to our students. uh these individuals are able to be coded or these particular numbers are able to be coded um to our special education for those services specifically based on IEP needs. And so we have 73 um teaching staff that are identified for fiscal 25 uh for um as well as then 130.7 PAR educator prepare professionals um for our our our program and again our program fluctuates based on student needs um and staff need um as well as then um based on each year.
069So as students come in and go out our program does fluctuate a little bit as well. So what does that look like in regards to total receipts and expendit expenses for the year? Uh again this depicts the last five years and you'll see that differences um and again that fluctuates based on the number of students and based on the needs of those students and our program needs uh for fiscal 25. You'll see the total receipts in red of a little over 14 million with then expenditures of a little over 14.4 4 million which then depicts um that we have uh a deficit of about 397,000 for um for this year for our special education. So when we take a look at then that special education supplement you'll see the differences between fiscal 24 and 25
070you'll see those receipts associated to that. Just a reminder that uh funds are receded in in a rears and so as dollars are receded uh you'll see that why the difference there as well as then the salaries the benefits and all the expenditures associated to our program. You'll see that uh our at the end of the year our net deficit was $397,732 from the prior year it was 1.3. Again, this is really specific on student need, program need throughout the year and the number of students that do participate uh within our special education. Um the one thing to remember though um we don't like to compare, it just gives you a better idea of of the state in which um other districts are utilizing and needing. They're not apples for apples. Our program is very
071different from a different uh different district, but it does give you an idea of where their deficits may be. Um, Marshalltown was a little over $2 million, Ames was $3.9 million, College Community was $4.4. Um, and Linmar was 4.8. So, it gives you an idea. Again, we can't um speak on their program, the number of students or their needs, but it does give you an idea of where the waiting and the funding is associated to this program in itself. So, at this time, again, for fiscal 25, um, the district is $397,732. Is that including the the Med Medicaid funds that we recoup? >> Yeah, that's a great question. Yes. So, that does include those uh 300,000 Medicaid funds. It offsets those expenditures. Okay. So, yes, great question. >> So, I say this, excuse me, every
072year. Uh this is one of the areas within state funding, federal funding that is fallen behind. uh they have not changed the waitings uh for funding in roughly 20 plus years in the state of Iowa. Uh it's something that I've heard that the state legislature is looking at potentially for this upcoming uh school year or upcoming legislative session. So that is something that is refreshing. We know that one of very few areas that they know they're not funding fully. They allow districts in the state of Iowa to go into a deficit uh which then is recouped during the budgeting process. Thank you. So as we move on then I talked a little bit about spending authority or I said I was going to mention spending authority. Um this can be a very long topic. So
073I'm going to keep it very brief. Um and the reason I keep it brief because it's very easy to understand in the sense of budget authority is your credit card limit. It's the maximum amount in which you have can illegally spend um during that fiscal year. So that includes your cash on hand. It includes your state aid. It includes your property tax and it includes miscellaneous income equates to that budget authority. So, it's your total credit card limit. You may not have the cash to spend, but you do have that a limit to spend. Um, we then have our authorized unspent budget authority, which is the remaining amount of the spending authority. So, it's that spending authority minus the actual expenditure. So, you take the budget authority, anything remaining plus the revenues minus the expenditures
074is what you have left for your authorized unspent budget. So when we take a look at that, what does that look like? And these are key trend dashboard indicators by ISAB, IASB, excuse me. Um, and you'll see um for this year um which we anticipated and had communicated last year that fiscal 25 we anticipated that unspent budget authority to increase. The difference between um the blue line and the red line, the blue line includes our categorical funds. And so we always take a look at that red line and where that red line ends. those categorical funds are specific purposes and uses of those funds and so um they can't be used for other for other areas. And so at the end of fiscal 25 um our unspent budget authority was at $14.4 million. We do
075anticipate for fiscal 26 to begin to decrease that that unspent budget authority as well as then we we take a look at that authority ratio associated to that as well. Obviously if the bspent budget authority went up so did the ratio. You'll see that a ratio associated to that. Uh the district does have a goal of about 15%. Uh you'll see that at this year uh ending at 16.4%. Again, we do anticipate um this to decrease in fiscal 26 and that that mainly is these these funds are available for use and fluctuation for use um for purposes of opening up new facilities uh declining in enrollment um different needs that as as changes within um the community and within the district to fluctuate for that. So we'll see that change in fiscal 26 u minimally.
076We then do talk about our solveny ratio and our solveny ratio is just that cash on hand. Uh you'll note for fiscal 25 again uh we did see an increase um as well as uh final ending of 19.31. Uh we noted back earlier that our fund balance uh as well as our uh our total assets had increased. This is a direct reflection of our solveny ratio. This is just stating that the the district does have the cash on hand to make those payments accordingly for the invoices that do arise and those expenses that do arise. So what does that all what does that all say? um in in looking at recommendations from IASB um and throughout the state uh the solveny ratio and the district UAB uh you'll note that the district solveny ratio as
077I indicated was 19.31 falling in between that 17 to 25% as well as then that unspent authorized budget UAB ratio of 16.4% falling in that um in that best category. Obviously, the district wants to stay in that best to good category to ensure that we have the funds available to us to make those expenses as needed. Uh to keep um that fluctuations uh like I said in opening up a new building such as the natiatorum and the TPC center as well as then uh fluctuations in enrollment as well. Well, we made it through the general fund. Um we got a few more funds. I promise these won't take us long. Um, is there any questions before I move forward, but you're more than welcome to ask questions as we keep going too. Ju >> just
078to clarify as we talk special education that is within the general fund within our district that is not it's a separate fund that the Aea flow through to the River Hills is right. >> Correct. >> Which we'll get to in a >> Yep. >> future fun. >> Yep. So the AEA flowth through uh which is our River Hills Consortium is is a completely different fund than actually our our inhouse special education program that we provide for the district. Yes, great question. >> Could you go back one slide, please? >> Sure. >> So am I right? Those ranges we we need to have enough of a balance to meet any unforeseen circumstances, right? But at the same time, we don't want to sit on a huge pile of cash. And that means that we're not >>
079correct >> spending that money as well as we should be perhaps for salaries, for other needs that our students have. Is that correct? >> Yes, that's a great statement. Yes. >> Yep. We want to ensure that we have the flexibility, but also utilizing those dollars as needed for our students and our staff. >> Yep. Great question. Okay. Well, we've got a few more funds to go through and then we'll final uh uh have the final end of the presentation here. So, we have student activity as I mentioned. Student activity is our athletics and our activities account. Uh we you'll see that total assets and fund balance associated to that account. We had 935,000 in a total assets within the fund balance of $913 uh,000. you'll see an increase in that and part of that is
080uh some of those funds will be utilized for the community natitorium as well as the anticipation of the TPC. Um but then it's also an increase of participation um as I mentioned um our our concession stands are are utilized within these funds as well too. So there was a little bit of an increase um from last year with that. You'll see then the revenues and expenditures associated to that account as well. We had a little over $1.2 million in revenues with expenditures of 1.2. are taking in about the same as what we're uh taking out. Um you'll see that fluctuation throughout the year based on the activity within the uh activity account. So we then do have our management fund. Our management fund is utilized for our insurance, our property insurance, our liability insurance, workman's
081comp, unemployment. Uh you'll see that fluctuation this year from total assets and fund balance an increase. Um that was an anticipated increase and that's we've had that discussion up here previously. um due to the increase of uh premiums and building values over the last several years um because of the construction cost and the natural disasters within um the within the nation, not because of Cedar Falls Community Schools. I always want to preface that because um knock on wood, we continue to do very favorably within um within our rates, but part of it is is the change in the nation. So our fund balance and our total assets are associated to our management fund with then our revenues and expenditures. You'll see those uh revenues and expenditures have had to increase over the last several years
082from our uh 21 all the way which 21 is about 522,000 to this year of fiscal 25 of $1.4 million um expenditure. So, we've had to increase those revenues associated to that to ensure that we can continue to make those premium payments as needed for those coverages. So, we had $1.9 million in revenues with $1.4 million in expenditures in fiscal 25. We then do have our statewide sales infrastructure and sales and service tax. Boy, that's a mouthful sometimes. Or save, much easier to say. Um, you'll note the the total assets and fund balance associated to that. Uh again we utilize this for um uh mostly facility uh improvements or builds uh within the district. It can also be utilized for fleet um also for equipment as needed. Uh you'll see the increase in our total
083assets and fund balance in fiscal 21. And that was because of the sale of our sales tax revenue bonds um for the purposes of of construction of the new high school. And so you'll see that decrease um back in fiscal 22 within our normal increases in uh fiscal 25 of 15 million 15.9 million uh total assets and 15.8 million in fund balance. So what does that look like in revenues expenditures? It's a little bit skewed again and that's because of the uh sale of those uh sales tax revenue bonds uh with then those expenditures occurring um for the new high school with then our total revenues of a little over $8 million this year with total expenditures of $5 million for fiscal 25. And then we have our physical plant and levy equipment and that
084is our pebble that I often reference. Uh Dr. Pat went through this a couple months ago or maybe it was last month. I apologize. Time gets away from me. Um, in regards what the uses of our physical plant and levy equipment. Um that's a lot of times for our our our uh roof replacement, our management of our roofs as well as our fleet as well as um currently we are utilizing flowth through for our and some of the dollars associated to our our ple for our community natitorium as well as the TPC center. You'll see those dollars associated in fiscal 25. um they are a little bit inflated and that's because of the uh community donations as well as then uh from jump in as well as then uh from other community members as well
085as the city for our natiatorum and for the TPC we had a fund balance of a little over 11.6 $6 million and then those revenues and expenditures associated to fiscal 25 as well. Again, you'll see revenues did exceed what our normal revenues are in ple um and that again is because of the community nitorium and the TPC. Um as we move forward, we had a little over $17 million in revenues with a little over $11 million in expenditures. you will see this activity continue in fiscal 26 as we move forward um as we continue to build um and close out that community niatorum as well those closing expenditures. So then we have our debt service our debt service levy is is really the remainder of this our total assets and fund balance is um is
086just interest on the account. uh we utilize those dollars as I had indicated earlier the uh twice a twice a year uh payments associated to that um and make those payments. You'll see those payments um those revenues and expenditures associated to those payments. Um this does include that approximately $350,000 that's transferred in each month um from our save to make that payment accordingly to our debt service as well as then um property taxes that are are provided for um the geo debt. Uh you'll note the the increase from fiscal 22 to fiscal 23 is that increase for um the approval of the high school and the sale of those of those bonds accordingly. So at fiscal 25 we ended at a little bit over 11.4 million of um expenditures which is uh principal and interest.
087Well we have a couple more pri uh proprietary. So we have our enterprise fund which is our school nutrition and student coffee shop. Uh rather quickly this just does depict our total assets and fund balance um over the last several years. Uh you'll see a lot of this has to do with uh participation from our students. Uh you'll see where our fund our total assets were a little over $4.1 million uh with our fund balance at a little over 3.2. Part of Gazsby requirements is showing the fund balance without that uh without the pension, which is that $3.5 million if there was not a requirement of that pension. You'll also note then the revenues and expenditures associated to our nutrition program. Uh you'll see for fiscal 25 it's kind of flattening out. Uh part of
088that is our expenditures are increasing. Um unfortunately they are increasing. Our food cost and our supplies cost are uh significantly increasing. So we're seeing that. Um if you remind the board, we've kept uh the meals rather flat the last five years um and have not increased those. Actually, it's been longer than that. And so um we are reviewing different things with that. But we've been doing very favorably with the revenues and expenditures. You'll see fiscal 22 those revenues were associated to the free um reimburseable meal for breakfast and lunch um that was provided through ESSER funds. Um that way all students were able to participate for free. you'll see those those uh those revenues associated to that. But again, for fiscal 25, um it was approximately $3.8 million for revenues and expenditures. And our last
089two funds, which would be our private purpose trust funds, which is really just uh scholarships remaining at the end of the year availability. Um there's usually a minimal amount which then can be provided and if that minimal amount is not met, we're not able to issue those scholarships associated. So, those funds do roll over um this year. We do have a little over $17,000 um for those uh private purpose trust funds. And then we do have our custodial funds. And our custodial funds is what um director Stzman was getting to in regards to um uh River Hills Consortium uh which do is a flow through that, uh we utilize our custodial funds. We're housing them for them which then at the end of the year do flow through um at a zero balance. It also
090is uh booster clubs as well as any parent groups that we currently have custodial accounts for. And you'll see that uh those total assets, they don't have fund balances. Total assets associated to this year was a little over $1.2 million, which the majority of that was our River Hills Consortium. So before I do want to close, I really do want to take this time to just thank um individuals on this screen. Um but really thank thank the entire district to be honest with you because this is not an easy task that um that we take on each year. It really does take all of us to be able to complete this on a yearly basis. that starts from um the building of getting those invoices and coding them accurately to ensure that they're funded appropriately
091um to uh actually when we make those payments accordingly to all of our staff and and uh our community in those invoices. So these particular people were uh definitely involved in uh the reporting process, but it really takes our whole entire district to complete it. So thank you to them as well. So any questions? So I try to kind of summarize year by year kind of where we're at. And last year I remember kind of the main reason for increase was management fund >> due to uh both premium cost and deductible costs going up significantly. >> But it looks like if you go back to that slide that our revenues outpaced expenses pretty significantly. It's pretty far back. >> Yeah, it's >> I probably should have stopped you then. >> That's okay. I'll find it.
092>> Um, a couple more. >> Couple more. Yep. Right there. >> Right there. >> Yep. >> So, I would expect some people could probably question this. Did we levy too much? >> Yeah. >> But perhaps this is a when we started levying versus when we expense. Maybe there's an offset there. Um, is there any insight there on why >> we're widening the gap so much? >> Yeah, that's a great question. And if you recall, each year in July, we actually have to take a loan um from one of our other uh our other funds to in order to pay for some of these um for some of these items. Um we're paying catch-up is what we're doing. And unfortunately, because of the increase um that occurred over the last several years, we have not been
093able to to um to levy the appropriate amount to make sure that we are um catching up to that point where we need to make those premiums accordingly. So yes, there is a gap. um those funds will be utilized for the the management fund accordingly based on the premiums that we've had the last several years. >> Okay. Thank you. >> Yeah. >> And I think to put it a different way too, same same answer, different uh way to to approach it. Um we set that levy rate for the management fund probably in March, early April. We get the uh increases for the property insurance typically in late May, early June. uh some of our estimates have not kept up with the actual costs of property insurance that we made uh two to three months prior
094to to when those actually came to us. So that's part of the catchup. >> Great questions. >> Any other questions from the board? >> Yeah, absolutely. >> Okay. Yeah. Thank you and thanks to everyone that you listed on the screen. It's a lot of work. Okay. Uh we will now approve this. Is there a motion to approve? I move the Cedar Falls Community School District Board of uh education approve the 2024 2025 certified annual report special education supplement and submit a request to the school budget review committee to seek allowable growth and supplemental aid for the negative special education balance of $397,732.19 as presented. >> Okay. Is there a second? >> Second. Any further questions or comments before we move to a vote? Hearing none. All in favor say I. >> I. All oppose say
095nay. >> Hearing none. Motion carries. And we will now move to item H. Uh which is another one for you Dell. Approval of SBRC application. >> This is the meeting I get to talk a lot so I apologize. Um this one's much shorter. Uh this is really just our limited English proficiency. This is a annual request to the school budget review committee for authority uh based on the needs of the district. Uh and we'll briefly review this. This is just uh the LEP statistics. Again, it goes back to the um limited English proficiency leap statistics. We have we serve about 145 students. Um we have four teachers this year. Previously we had three uh in fiscal 25. Languages represented um is 40. So we have 40 different languages represented in the Cedar Falls Community School
096District, which equates to about 2.65% of our certified enrollment based on October of 2024. You'll see the student served has significantly increased over the last several years as well as those languages do fluctuate. Um but our languages um obviously do represent uh 40 this year. So for fiscal 25. So what does that look like in expenses expenses associated to that? The majority of all of our expenses um well it is the majority all of them um are associated to instruction uh with salaries of 268,000. We have those benefits of $85,000. We do have minimal purchase services of of $1,100 with then our supplies of $13,415 for total expenditures of $368,946.68. When we take a look at that, associated to the revenues and the balance, we had those total expenditures of $368,946. We do have that
097weighted funding that we receive of 170,000. Uh we do have other s resources of $33,744 with then that um modified allowable growth for fiscal 24 for ELLL of $39,834 with for total resources available of $243,715. We do have some minimal other uh revenues received for a total maximum allowable request of $107,231. So, it would be recommended to move forward for that authority uh amount requested of $107,23125 from the board. I believe that's the last slide. Yep. Any questions on that? So, the maximum authority or the amount is is based entirely on need, right? So, as we identify the need, we spend it. >> And this allows us to um if you if you recall that spending authority, though we've spent it, we've needed it based on those students that we have and the program and
098that we have. This is just giving us that authority at the end of the um to say that we we were accepted for able to spend those in needed. >> And is there a cap on that or a ratio or some >> I would have to maybe you might know that answer. No, this is the second of unfunded uh programs that we have in the state of Iowa that allow to be uh deficit spending. So, this is one of those programs where based on students, based on needs, uh based on just the way that the waiting is u provided uh for state funding, it does not keep up with the needs that we have for expenditures. So, uh, this is another one where they say you can go back and get the, uh, spending authority
099through an application process through the school budget review committee. >> Okay. Other questions? All right. Hearing none, is there a motion to approve? I move that the board of directors of the Cedar Falls Community School District approve the application to the school budget review committee for excess limited English proficient LEAP student costs in the amount of $17,23125. >> Okay. Is there a second? >> Second. >> Okay. Any further comments or questions before moving to a vote? >> Hearing none. All in favor say I. >> I. I. All post say nay. Hearing none. Motion carries. We'll move on now to items I andJ. Uh board goals and superintendent goals. So uh a committee met for board goals and a separate committee met for superintendent goals. So Dr. Petty, I'll let you kind of go over what
100those were and what the outcomes were. >> Yeah. So there is a presentation for this as well and uh the board goals committee met roughly a little over a week ago. Um and that was uh Nate Joyce and and Jeff was involved with some of those discussions as well. Uh a few different things as we highlight goals across the district. We set goals in three different areas that is district level, building level, uh individual team level, classroom teacher level. That's uh focused on three different areas. The first goal area is achievement. Um, and I'd go back one step. I think it's important that one of the things that we stated as a as a board goal committee that um kind of that highlighted area as advocates for public public education, our 2025 26 goals are
101as follows or below. Um, so through achievement we had three subsets and and please committee members speak up uh with any of these these comments. uh would like to have a report not only on achievements uh uh with our comparisons similar to what we gave last time but an update on our new CQLA ELA curriculum and and how that's uh being implemented with effectiveness. So something that committee thought would be very important to be updated on since that was a fairly significant investment as we look at curriculum and and the time dedicated within our classroom spaces for English language arts instruction. Uh this is something that we we started last year underneath LOL's direction. Uh having more of our curriculum uh activity athletic club groups attend meetings to share information and success uh hopefully with
102a student lens and a student voice. And then continuing with our surveying of graduates uh not only one year out but five years out to focus on uh how are they uh feeling as far as prepare being prepared for uh college or work uh andor following graduation from college as they continue into their their career readiness. >> So I know I think I think Nate or I think Nate kind of headed this up last year. Is has he volunteered to do it this year as well? I think he is willing to uh but I'd hate to speak for him on that uh without him being here to confirm that. >> We'll have to confirm offline >> and I think previous year Susie had y >> taken care of it. >> Are we are we talking
103about the data part of this >> and you did some of that? >> So I did some of that too. We presented that at a close. >> Oh that's right. You did that last year. >> Yeah. >> Are you volunteering again this year? >> I I can manage that. >> Nate's not here so we need to volunteer. >> Nate's not here. AI has made that part a lot easier. So the second uh goal area is just our culture and climate uh work and again these are goal areas that are set across the district. Couple different things that the committee discussed was to to invite the Iowa association of school boards to come in provide a work session uh could be a variety of topics selected by the board. They do a really good job of
104of putting on sessions. Uh I think there's a selection of maybe 20 different areas for them to come in and and provide training. Um one of the things that Nate talked about uh last meeting was establish regular meetings with small groups of board members uh with superintendent to foster additional dialogue and and clarity. Uh the only thing I'd caution on that no action items obviously talking different um where we're at where we're heading potential conversations because we want to make sure everything's in in the public lens as we have discussions. uh and then uh look at a book study to be selected by the the board as far as uh looking at looking forward to what topics could be be presented. Um we haven't done a book study for several years. Uh and it's one
105of those options where uh it would be good to to potentially look at that and and have dialogue uh as a collective learning opportunity. So I'm I'm a bit embarrassed to say this because I was a part of this committee but due to technical difficulties was not able to make it. Uh that second bullet point um what do do we have any better insight of what that would look like or is that manageable? >> Yeah, I think it's manageable but I also think uh it could just be an opportunity or an offering. It could be you know in person. It could be virtual just as a a stop gap to to you know what are you thinking what's on your mind uh um what are you hearing so we can continue to to look collectively
106at next steps >> and do you think you could manage that in in your day-to-day activities you could >> Yeah I think so >> something on a regular basis >> um it's something I've done in other uh districts that I've been in u superintendent in one other district that we did um so That's something that certainly yeah isn't uh too untenable >> perhaps and obviously you mentioned this already it it can't be a quorum of the board that would be violating >> open meeting laws but um perhaps it could be like a monthly um open open office hours or something that >> you know one or two or three board members could uh step in and attend or if they're not interested, then you have one hour to answer emails, >> but uh but have
107it sort of be like an option. >> Yep. And I'd certainly take guidance from the board on that as well. >> And I think it's fine for it to be a board goal, Andy. And if it needs to be more structured, I mean, I do want to mention there's always been an open door policy. So, this is not a change. I mean, I think that's important um to state is you've always had an open door policy. It's always been a board member's option to come in and speak to you um when we have questions and concerns. So, if if the board wants to move forward with more structured process, I think that's fine, but that's it's not necessarily a change in uh opportunity. It's just a change in how it's being utilized. >> Yep. Kind
108of how it's structured. Then the third goal area that we have across our district uh is our PLC professional learning uh communities. Um this is kind of the the collaboration interaction. Um and these have remained the same for several years, but I think this kind of cadence has worked really well for the board as well as our our parent organizations uh and different groups across the community. So, first bold is continuing to go out and interact with our PTO, PTAs, PAT groups to be able to just provide uh an opportunity for for board members to interact with them. Uh and then also to set up times for board members to be out into buildings looking at our uh collaborative team times, our PLC times and or just have building visits. Uh and those are typically
109set up uh in each of our buildings and just ask uh individual board members to sign up when different times dates work for you. Did I miss anything? >> No. >> Okay. >> That's always a good opportunity to get out in the community. Um, >> yeah. I think that's the activity that Nate spearheaded. >> Yeah. >> Correct. >> And did a great job. >> So, I guess the question is, is he willing to spearhead that again? >> I think he is. Let's just say he is. >> I think he's interested. >> Let's sign him up. He's not here. >> Yep. Okay. Any other questions, amendments, comments? If not, let's move to a motion to approve board goals. >> I move that the Cedar Falls Community School District Board of Education approve the 2025 2026 board
110of education goals as presented. >> Okay. Is there a second? >> Second. All in favor say I. I. >> All oppose say nay. >> Hearing none. Motion carries. Board goals approved. And we'll move to item J which is superintendent goals. >> So again, same uh structure that we have three goal areas. Uh first one's achievements uh which uh is an extremely important one across our district. A couple different bullets here that we talked about. This committee was made up of BE RJ and LOL. Um, one of the areas that we're really uh looking at and and focusing on. We've had parent conversations. We've had staff visits up into different states to look at learning models is to to do a pilot at North Cedar that's really focused on authentic learning opportunities and durable skills-based learning
111uh for students staff at the North Cedar. We're still a few years from full implementation but going through a really in-depth learning process and and exploration in a lot of different ways. Second bullet is to continue to enhance the CAPS experiences uh by building deeper partnerships and opportunities uh for younger students across our our district. We just don't want this to be a capstone project. The inclusiveness of durable skills across our grade levels across u uh buildings is extremely important which also feeds into that authentic experience through a CAPS-like u uh program and opportunities. We are also this year investing pretty heavily in artificial intelligence to ensure we build expertise for future training knowledge around ethical use of artificial intelligence research and development as well as support for best practices that ready students for an
112everchanging environment. Uh there's a lot of work uh right now with uh some task force with our staff as well as some training as far as what this looks like to continue to to focus on artificial intelligence. We know this is something where some districts are saying no, we're just going to ban it. We know it's important that we uh a help prepare students and staff for what is going to be part of what we are faced with each and every day. Uh but help them do that in an ethical and and best use process in their next uh career field andor uh college uh uh program. A lot of action steps around that. culture and climate. Uh we are going to continue to facil facilitate and support the efforts to complete the Shields Tiger
113Performance Center. Again, a lot of work by our subcommittee on this. Uh we are getting close to to what that looks like. Um the government shutdown has uh hampered a little bit of some of the funding that we hope to receive from the inflation reduction act that we applied for. It's just hopefully uh we will get that back open and and moving. Um working through a process to both ensure new legislation is implemented with Fidelity and and a collaborative process with with different staff and stakeholders holders. We're hearing some things that could come forward as we talked underneath B board goals about just public education, what that could look like as far as some upcoming legislative uh bills that we see on the horizon and again how to navigate that but also advocate and then
114working through the process to renew our PPE levy that will sunset in 2028. Uh more than likely require a vote uh in sometime 2026 or early 2027. Andy, on the ple vote, do we get do you have so certain day dates or months that you get to pick? >> Yes. >> There four. >> Yes. Uh there are actually I believe three dates per year when that can be selected uh with rolling different dates uh and and where that falls, how that falls, and then backing that up actually too with if it doesn't pass or is not successful, then within a window to to revote and and uh relook at that. So, >> okay. >> Yes, there's a lot of legal ease around that. >> Okay. >> And as Denal talked about, the fiscal plant equipment
115levy is a pretty important levy for us as we look at I'd say very important levy for us as we look at technology and uh our preventative maintenance that we do uh and a lot of different other components. And then professional learning communities is goal number three. Just my own personal learning. Uh we're revisiting a lot of things within our admin council as we continue to look at uh what is our five-year learning plan around our um uh collaboration as well as our work that we do collectively on um professional learning, professional development and and moving forward. And then also uh uh working on some of the the assessments that we did as a board but also as an admin team with some of our strength finders. And then finally, my u uh leadership and
116learning ac across multiple groups that I'm involved with locally as well as statewide. Um maybe I'm longer in the tooth. I've become more of maybe just a a member on some of these teams to um being being somewhat of a voice as well. So, uh some great learning across the states uh but an opportunity to to be engaged in a lot of different ways. >> All right. Thanks for walking through that. Any questions for Andy? Good goals. Um, yeah. So, I was on this committee as well as with uh BT and R.J. and we had good discussion around uh what you have going on. All right. Is there a motion to approve superintendent goals? I move that the Cedar Falls Community School District Board of Education approve the 2025 2026 superintendent goals as presented. >>
117Okay. Is there a second? >> Second. >> Okay. All in favor say I. >> I. >> All oppose say nay. Hearing none. Superintendent goals are approved. >> And we will m now move to item K, superintendent report. >> Yeah, a couple different items. Uh the Iowa Association of School Board state convention is November 19th, 20 and 21st. Um so on the 19th, a lot of that is the pre-conference work. It's going to be um some of the uh really good meetings potentially for new board members as well as for existing board members around um financing and setting goals and uh just a a plethora of different uh sessions. The 20th is the main conference. Uh and again we encourage all board members to go that and then the 21st is really more of a a
118wrap up and typically some some work with board presidents and some different uh sessions for for for board presidents across the state. There is a delegate assembly on November 19th. Uh so that is also a part of the conference during those uh pre-conference meetings. Uh each year we have to select a delegate assembly representative from our district to actually cast the votes for our district uh regarding legislation and platforms and things like that. Nate uh has done that in the past and I know he has expressed a willingness to do that but would open that up if anybody has a deepseated interest of being the delegate assembly this year at the conference. Andy, when you visited with the schoolboard candidates, have you shared this information with them so that they save that those dates on
119their calendar? >> Yes, that's one of the uh kind of bullet points we go through just to make sure they see that and know that hopefully will be on their calendars uh once or if elected. That way we can set that time aside to be at that learning opportunity. >> I because I I mean and I would say that it's important for new board members to go. There's a lot of great learning there. Um, sometimes it's repetitive if we've gone year after year, but those first few years that you go, I I think it's really valuable and you can really learn a lot of information that you can apply when you come back to the board table >> and it's just good connecting with other board members across the state. >> That's for sure. Yes.
120So, uh, does anyone have any other, uh, recommendations or wants to volunteer to be the delegate? >> Really support. I think it's really like >> several of us our terms are up >> for everything >> and uh so really it should be between I think Nate, Jeff and B who are uh staying on the board and >> I think Nate has done a good job for us in the past years and so >> and if I'm he's just the only voting member all of us could attend that as exactly what I was going to say anybody can attend. Yeah. Yep. >> He just gets the packet information and then >> and the clicker and the clicker All right. He is now signed up. >> Good. >> Is there anything that we need to do in
121terms of hotel reservations uh registering for the for the Okay. >> Nope. We will uh have that all taken care of. We've got blocks of hotel rooms uh for all board members and and also uh registration for the conference will take place. Uh we will probably send out a Google doc here shortly just to make sure we get the interest. Uh the timing of this is so interesting since they've shifted the when the the window for elections take place in the state of Iowa when it took place in September. It was a lot easier just to balance and they haven't moved the conference since that's changed. Uh so we'll probably send something out to potential new board members, those that are running just to find out what dates they would like to spend the night
122uh just so we have a well viewed uh look at how many and when and what. Okay. Good. All right. Well, we will now move into the final portion of our meeting where uh just questions, comments, or concerns open up for discussion from board members. >> I'd just like to mention that um we know that the Cedar Falls cable CFU is closing down their cable and um I think we need to kind of look in the future that channel 15 will be going off the air. I think we as a school district need to support channel 15. They do a lot of programming to support the school school district and how we can probably financially help to support them in the future. Um just kind of put that in your box for when that comes
123up. >> Yeah, just as an FYI to board members, I've reached out to the city. I've had uh you know an informal conversation with Denny to say we would like to be involved with future conversations because we see how important that is not only for our community as a whole but certainly for our school district our students uh our coaches our staff across the the spectrum of activities be it athletic or extracurricular co-curricular for the work that they do we just see it as such a invaluable asset that's really unique to Cedar Falls that we'd like to be a part of the conversations and support moving forward. Absolutely. >> I guess I'd also like to thank the people that showed up today. I think that's a big step. I appreciate, you know, your willingness to
124be passionate about what's going on in Cedar Falls. That's important. Um, you know, right, wrong, what side you stand on, um, that's another day. But I appreciate your passion and your concern about what's happening in our schools. So, thank you for coming. That's a big step that takes a lot of nerve. So, thank you. >> Do we have uh any of our bargaining units doing reertification at this time? >> We do uh this upcoming year. I believe we have three um units that are coming up for bargaining and we will we will probably be beginning that in the next two months or so. Okay. Okay. Um well, thank you everyone uh for your participation both in the audience. Um and thanks everyone for your comments and uh contributions and I would now uh ask for
125a motion to adjurnn. >> So move. >> Is there a second? >> Second. >> Okay. All in favor say I. >> I. Meeting adjourned. Thank you everyone. Have a good evening. >> They're running behind.