001All right, we'll call our meeting to order. Pleased to have Baker Tilly here this evening. Come on up, ladies and just kind of introduce yourselves and then we'll go from there and tell me when to place. Thank you. Uh Lindsay Simonettto with Baker Tilly. We serve as municipal adviserss for um schools and other taxing units across the state. So, um, we help a lot of schools with planning for capital projects and helping with the issuance of bonds, but, um, also just help with long-term financial planning. And, um, we have folks, um, that that have CFO, prior school CFO experience as well that help a lot with um, any kind of accounting issues or budgeting. So, kind of runs the gamut there. But as far as myself and Maddie Shuy who's here as well, we focus
002mainly on the capital project planning and that bond issuance side of things. So yeah, like Lindsay said, I'm Maddie. She's going to run the presentation. I'm just kind of here in the background, but um just wanted to introduce myself. Thanks for having us. So, um, we have slides here showing and walking through an overview of, um, SEA1, which I'm sure you've heard lots of things about that. I want to preface this by saying, um, there's a lot in here. Lots of things changed and it's a lot to digest. Um, I would say everybody is still kind of trying to get their arms wrapped around it. So, um, just know that. And also, Rosville's dealing with this, but so are the cities and towns and all the other schools across the state. So, you're not alone
003in in all of these uh really this big shift that is happening um as a result of of this past legislative session. So, we'll first kind of do a highlevel overview of what has changed and then dig into the pieces a little bit more. um to what changed on the property tax side of things and also trying to look at what the impact might be to Rosville schools specifically um and talk through some next steps. But again, even this I say dig in, but this is still high level. There's a lot of slides here, but there's still there's so much in here again to digest. But feel free to stop me if you have any questions along the way. Happy to address those for sure. And I also know that it might take some time
004to look and review this and develop those questions over time. So certainly reach out after the fact as well if we can be helpful. So this is a summary of different areas within SEA1 and there's also a house enrolled act 1427 that did some tweaks in here as well. But this kind of encompasses the highlights. A big area that is changing is assessed values. Um over the past few years with property values increasing substantially, people's tax bills also were increasing. And so that was a very strong focus of this legislative session of how can we um give some relief to property taxes. And a big part of how they're doing that is with new deductions um for different types of property. So for homestead property, those are properties that are subject to a 1% tax
005cap. Those properties already get deductions. So they they are might live in, you know, you might live in a property that's worth $150,000, but you get deductions um on that property and ultimately pay taxes on something less than what your property is worth. And we'll dig into that a little bit more. If you wouldn't mind, flip back to slide four. I'll stop digging into the assessed value thing as much but um so lots of changes on the assessed value which we'll talk about which will reduce essentially reduces the net AV for the school corporation and that's your your tax base that you're able to tax on. And then homestead credits uh properties are getting new credits on their tax bills. So they're not just getting more deductions, but actually credits and dollars um added back
006that instead of that's really reducing their tax bill and also reducing um property taxes that are collected by the school and overlapping units. You'll be able to still the good news as part of this is you will still be able to grow your operations fund levy by a growth quotient from year to year. There was a point where they had talked about freezing that. So there is a growth quotient and um in a few years there will be a new step as part of the budget process. If you are going to be growing your levy or tax rate, you'll have to do an additional hearing as part of your budget process to and that and it has to just solely focus on that. But there is there's a runway there that doesn't happen right away.
007Uh local income taxes, those are being completely revamped as part of this. This also has a runway though. Those are changing substantially beginning with the 2028 budget and we'll talk about that a little bit more. Um, referendum timing is also changing. It can only be those referendums can only be held during a general election. So in November and an even in an even year. Several changes on the debt issuance side of things. They tried to limit schools issuing general obligation bonds very frequently kind of one after another. So there's some limitations there but but there are ways around those as well which we can talk about. There's um new thresholds for for what projects could be subject to. If you are doing a big project, you have to look at both the size of the
008project but also what your debt service tax rate is. And depending upon where your debt service tax rate is, it will be subject to different processes. So in the past, it's been more focused on just the size of the project. It will continue to be that the size will dictate process, but also your debt service tax rate will dictate process as well. And then the last piece is some revenue um sharing for charter schools which for you all you're below that threshold but that is something that is out there as well for for sharing operations and operating referendum levies in the future. So, digging into the property tax pieces some more. Those homestead properties again, um those are already receiving deduction, but those deductions are going to increase over time. Uh so there's a standard
009deduction that homesteads get. They also get a supplemental deduction. This demonstrates how those deductions are changing from year to year, but essentially as those get fully phased in, homesteads will be able to have a deduction of seven or um 66.7%. Meaning they'll essentially be paying taxes on 33% of their value. So a third of their value is what they're paying taxes on because they're getting a deduction of basically 2/3 of their value. On top of those additional deductions, homesteads are also going to be able to get this new homestead credit. And so this is actually money back on their tax bill. And our understanding is this would come after any potential circuit breaker u tax credit that may apply to the tax bill as well. But that's 10% of their tax bill or up to
010$300. And then other demographics as well are eligible for different credits on their tax bill that have to meet certain requirements there. But if if you flip to slide seven and see uh what this might mean to a median home value. So we pulled the median home value from the census u for Rosco schools which was $189,000. So right now a home that is valued at $189,000 they pay taxes on 88,313 over time that as their deductions continue to increase and this assumes that the home value stays the same. In theory, that home value will hopefully be growing incrementally from year to year. But based off of the current home value with these deductions fully in place, you can see that by 2031, they're paying taxes on 63,000. So, so they've have that deduction that
011was 2/3 of the value and now the assessed value, the taxable value is only one/ird of of um of its to of its gross assessed value. And so again with with a taxpayer they would have the additional deductions but they also are going to get this property tax credit on their tax bill which we did try to quantify that there in the footnote too. Um for you all just looking at how many owner occupied units are in your district. um tried to provide a range of what that potential impact could be of this new homestead credit because that's again money back on their tax bill that gets funded by really property tax losses from the school and the overlapping units as well. So we calculated a range of $130,000 to $200,000. That's that starts in
0122026. Hopefully this is these are high numbers but um something that we'll be able to continue to monitor as we get more information and move into 2026 but but that's a high level estimate at this point. So on slide eight um these are are properties that are subject to a 2% tax cap. This is your agricultural property, um, rental property, any residential that's not homestead, long-term care facilities. These properties historically have not received any deductions on their tax bill. So basically their their uh property value, their gross assessed value equal their net taxable value, but they are receiving new deductions as part of this. And those also phase in through 2031. Um and those will get to a point where they have a deduction of onethird of their value. So they end up paying taxes
013on twothirds of their value. And then agricultural property on slide nine. So that agricultural property is subject to the 2% cap. They are getting these new deductions that they haven't had before which were on the previous slide. But they're also changing the the way the base assessment rate is calculated for agricultural property. They're changing the capitalization rate which will reduce the the base assessment rate for 2026. And um you can see that how the base assessment rate on this chart has changed over time. There was a period um looking at 25 and or 2015 and 2016. It declined over time down to 2021, but has been increasing pretty substantially year-toear since 2021. And you can see how it increased in 2025, but is expected to go down in 2026. So all of those pieces there
014are net assessed value things. Those are things that are impacting what your tax base that you can tax on is. Um, so even if your property tax levy from year to year doesn't change, if your net assessed value is going down, then your tax rate would go up. Just the function of the math of if the levy is staying the same, but the tax base is going down, that would result in a tax rate increase. So that's a big I think paradigm shift as we've so many entities have been focused on managing their tax rate and trying to keep a steady tax rate. Um but moving forward that's going to be a lot harder to do because ultimately this net assessed value is very likely to be declining. So again, even if you're not asking
015for more levy and more revenue from year to year, it could mean that the tax rate needed to generate that same level of levy would actually be increasing because of that decline in in AV. Any questions on that? What's a local income tax? LIT, and who who has the ability to The local income tax is um um the county right now the counties adopt that but that is something that is certainly changing. So that's a county income tax rate that folks are are paying that gets utilized for different purposes and that is being So is it is it possible I'm going to back up here. Sure. that our county could come in and say, "We're going to do a local income tax that decreases the homestead exemption by 2% uh decreases the homestead property credit
016the lesser the greater of 300 or 10%. Could they just undo all this on the county level?" the the county does have the ability to adopt a new local income tax and uh cities and towns also will have the ability to do that if they're above a certain population but the way that it is written right now and it could change over the next couple years. Schools are not able to share in the local income tax. So right now you you do get local income tax revenue line item in your budget which is would go away under the way this is written right now. Um the other way that local income tax right now is used in Clinton County for sure and actually I think also in Carol County um we'll get into that but
017some of the local income taxes used for property tax relief and really What that is is that that income tax is being collected on incomes and being used to basically reduce uh property tax bills for folks. So it shows up as a property tax replacement credit, local income tax credit on the tax bill. PTR is what it would be show as on the tax bill. So you don't see that revenue directly coming in, but what that's doing is is offsetting um the property taxes. And so it could be reducing circuit breaker losses ultimately could be the way that that is translating. But none of them can come to us. It you're not heavily hit by circuit breaker right now. So it's hard to know how much of that is is benefiting you. Where I get
018more concerned is moving forward, as I talked about with those tax rates going up over time, more folks might be hitting those circuit breaker and to have that not that property tax relief not be put on the tax bill could further exacerbate the circuit breaker situation. Um, so the the way that the law is written with these new income taxes, they allowed for some property tax relief, but only for one year and just for homestead properties. Um, whereas right now, counties have the ability to do it for um any type of property. And once you once you adopt it, it's really in place versus just a one-year thing that you can do. So the short answer or which that was a very long-winded but the short answer to your question is that based off of
019my understanding of how lit is going to change I don't think that it would it's set up in a way to do that for Rossville schools unfortunately. Yeah. Well for all the schools in the county. Yeah. Yes. Yeah. Yeah. No, it's a really good question. Um, oh, slide 10. I I forgot to mention this. This is just another piece of um changes to net assessed value is for business personal property. So, right now, if you have business personal property valued at less than $80,000, it's not taxed. Um, but if it's above $80,000, it is included. Um, included in the tax base and you pay taxes on it, they're changing that threshold to $2 million for pay 2027. And then if there's new personal property that comes in um the way it is right now, that
020personal property gets depreciated over time, but can uh has a C 30% floor, meaning that it the while the depreciation can come in and lower the value of that property, there's a the 30% floor that it must be assessed at so that it still keeps an assessed value of of 30% of that value. That 30% floor is going away for a new property that's placed in service. Um, the big challenge with business personal property is that it's self-reported. So, it's it's almost impossible to get all the detail of of that property and try to know what to expect moving forward with that. The good news for you all is you don't have a really large portion of your tax base in personal property and we have that breakdown in here. But, but again, just another
021thing putting downward pressure on that net assessed value. Quick question that doesn't personal property is different than inventory. Is that correct? it. Yeah, it's more of like equipment, right? Yeah. [Applause] Question. So, um, looking more specifically at at potential impacts to Rossville, this is a breakdown of your net assessed value, your tax base for this year. So, um may come as no surprise you have a significant portion in that 2% cap in that agricultural property and then also um a significant portion in the homestead property subject to the 1% cap. And so here we've got personal property at 8%. Um that's quite a bit lower than some others that we've seen in in even you know some as you might imagine some others in Clinton County too. Um the 3% real property that's your industrial
022commercial business that sort of thing at 10%. But again, as that note mentions here, even if because there's so many things putting downward pressure on the net assessed value, um even if your property tax levy from year to year were to stay constant, that would result in a tax rate being having to increase to generate that same levy if that NAV is going down. [Applause] Um, so slide 13 here, this is this is impacts that LSA put together, the legislative services agency. So there they put these impacts together to look at for all the taxing units in the state, all these different changes, what does that do to your net property tax levy from year to year? And so this is intended to be a year-over-year change. And based on their figures, they're showing a
023reduction in net levy. So this is focused on um property tax levy 69,000 in 2026. Um, I if I had to guess that reduction is probably these new homestead credits coming into place that are going to have that are going to reduce that revenue. Those will come into play in 2026. But then from thereafter, it's showing that the the revenue from year to year as it relates to property taxes um could incrementally increase after that. But that does show a reduction as soon as next year. I will say um take the these estimates as with a grain of salt. I mean there's there's a lot of complexities going into this and and just knowing how quickly these numbers have to be run and I I believe they may have used 2024 information as their baseline.
024So, it's um these aren't exact. They're kind of a starting point, but something to to go off of, but know that this will continue to to unfold as we get more information. Um I won't spend too much time here. This is just as I mentioned, in a few years, if you are going to be raising your levy or your tax rate, you're going to have to do this additional public hearing. And that's what is showing here in purple. This is still a few years out, but um it just backs up all of the the budget steps even more. Okay, so local income tax. Right now, you are receiving um income taxes that are being generated from both Carol County and Clinton County. And that's totaling about $106,000 of revenue that you're getting in your budget
025as a as a line item of revenue. Um so, beginning in 2028, that would go away. The other piece like we were mentioning is the income tax that is allocated to property tax relief. So Carol County has a point 2% of an income tax that's allocated to property tax relief. Clinton County has 5%. But that is also as I mentioned going away which could impact circuit breaker in 2028 potentially with that going away. Um the figures that I that we talked through on the prior slide from LS or the couple slides before with LSA I believe those are just focused on property tax revenue. I don't think those take into account this revenue loss that would happen in 2028. Just based off of the title of those impacts that they put together, it seems to
026be focused specifically on property taxes. So, this is really kind of in addition to those as I understand it. Um, any questions on income tax? I got one more. Sorry. Totally fine. So, this is just a general question for information, but so you said our assessed value is like $189,000 for $189,000 our average median home value. Median home value. Y So, if our median home value, just for information, was $500,000, would we be in better shape or worse shape? I actually think you'd be in worse shape. That's what I'm kind of reading into this. So, yeah, because because of that the flat standard deduction going away that the lower valued homes are are benefiting more from that now versus the higher valued homes are not getting as big of a benefit on the deduction. So,
027it's a more drastic change that happens to them. Gotcha. Yeah, that's a very good question. Well, it's not as bad as it could be for us. Yes. Yes. Exactly. [Laughter] So, uh changes on the debt issuance side of things. You may hear folks talk about moratoriums on general obligation bond issuances. Um the good news there is that there are um ways around I don't know how to say that. There are it does not apply to everything. So um and for you all it's your last general obligation bond you issued it looks like in 2021 the repayment term was over a 5-year term. So I don't think that that moratorum would be in place for you. It would be something that would be considered for future bond issues. Um and certainly I I noted at the
028bottom of this slide, bond council will be very integral and in kind of helping through this process too and just making sure that you understand any potential ramifications and and whether that moratorum would apply etc. Um but the other piece is debt service tax rate that has to be watched. Um, so you all are in a good spot with your debt service tax rate being under 40 cents. Um, that means that you have the ability to pursue projects um that are able to go through a non-controlled process and and so be able to be approved in a quicker process. um if the debt service tax rate gets above 40 cents then any project that you would pursue would have to be subject to an additional process. Um so an additional hearing um a wait period
029and so potentially subject to a a taxpayer um opposition process or um petition or monstrance process essentially where and quite honestly there's a lot of schools that are already in that boat where their debt service tax rate is 50 cents something like that and and so they've been okay to to continue uh pursuing those projects, but it is just a longer period to get things approved. There's another threshold though that comes into play which you are are well below at this point which is good. You'd want to continue to monitor, but once you get to a 70cent debt service tax rate, any project that you would pursue, any bond financing would have to be approved through a referendum vote. Um, so that's that's really the the one that you want to stay away from. Um,
030again, you're under that 40 cent threshold, which is great news for today. But as I mentioned before, even if your debt service levy stays the same every year, if that NAV is going down, it could decline enough so that that debt service tax rate gets above the 40 cent level. So, um, you are close there. Again, lots of schools already in that boat and have navigated that and it's been fine, but that is there is a good chance that over time you'll get above that 40 cents. And again, bond council will be really helpful in talking through how those processes really would change when you're under the 40 cents versus over the 40 cents. But the big one to really stay away from if you can. Is that 70 cent threshold? Any questions on that?
031I'm going to ask one again. Sorry. The how how does the 40 cents I don't that doesn't make sense to me. A percent would change, but how would a dollar not change on that? The because the is the tax rate not fixed on these things? It is not. Okay. The levy the levy is the levy is kind of fixed but ultimately the DGF is only going to allow you to levy enough to make your bond payments. So they only let you carry a certain amount of cash balance in the debt service fund and they are only going to allow you a certain amount to levy from year to year. So we can estimate pretty closely what that levy is going to be from year to year. the tax rate is just going to be a
032function of what that levy is that's needed to make the bond payment and what that AV is. So the tax rate can certainly fluctuate um and could could increase even if that levy the revenue that you're asking for is not even increasing. That still doesn't make sense. Sorry, maybe I can ask you later. So no. Well, I mean, just thinking the formula of um tax rate is just basically your property tax levy divided by your net assessed value um times 100. But if that AV is going down, but the amount of revenue is not changing, that's going to increase that tax rate. So, um, your denominator essentially is going down. So, in order to generate the same uh property tax levy, that tax rate would go up, which I get that, but I still like
033let's say right now we're collecting 25 cents from everybody to cover this debt. Okay? And everybody's paying $5 and we're collecting 25 cents. So, which is what uh 20 20 times or whatever. So, if you if you lower the tax rate down to $2.50 for everybody, we're still going to collect 25, right? I don't I don't see how that So, so really what you're doing, if you look at this bar graph, you're collecting 1.5 million in total from everybody. Okay? And so that's what your levy is, is you need 1.5 million in revenue to cover your bond payment. and the the tax rate needed to generate 1.5 million will change every year depending upon that assessed value. Okay, I think I got it now. Okay. Yeah. No, it's a good question. Okay. Yeah. So, lots
034lots there to digest. Um I wish I had a silver bullet of of how just make it all. I thought that's why we invited you, right? I know. Um, but we tried to put here and if you have the PDF version of this there these there are some links in here that that you could visit if you chose to. Um, as I mentioned, those LSA estimates, they're there's something to go off a starting point at this point, but there's so much that goes into those and um certainly something to get the most accurate information. that's going to require a more granular analysis. Um, which I would say we are really trying to work on um to get a better feel for as we talk about the circuit breaker ramifications that especially can get very complex
035because that really depends on each individual uh property tax payer and their specific circumstances. Um, but I I do think that this does show a need to to be looking at planning more on a long-term basis. Um, even though we don't have all the answers and what all the numbers are going to look like. um starting to get a plan for knowing that revenue is going to be ultimately it you're going to have constrained revenue and so what are some things that are going to address that? What are what do we think the shortfalls are going to be? But then what are some ways to ultimately manage that over time? And um I mentioned before with tax rates potentially going up, consider shifting this this mindset and the narrative that we've all been so used
036to hearing of trying to to keep a steady tax rate. Well, instead it's really it's that property tax levy that that you're going to try to manage. Um because the tax rate is just going to be something that's really difficult to control because of the AV declines. Um, and you had mentioned just um, Mr. Huffford mentioned the the overlapping taxing units and working with the county. And I mean, I I'm hopeful that maybe there are some tweaks to how the local income tax changes, but I do think that, as I mentioned before, everybody's kind of in this same boat. there's there's going to be different impacts depending upon the different types of of units but still there everybody's kind of in this same boat and so to the extent that folks can work together and
037try to collaborate in any way I think that that's always a good thing. Um and then as I mentioned before just trying to identify some different budget efficiencies um ways how are we going to manage this constrained revenue into the future. Um, there are several schools that that already have been very constrained in their operations fund, likely because of Circuit Breaker really hitting that and and lowering those revenues. And so, they've been able to do less capital projects in their operations fund because it just hasn't been enough to cover it. And so, they've been having to lean more on doing bond issues to help offset some of that. Um, so that's another area that a lot of folks will look at. Um, think that pretty much sums it up. Um, I know there's a lot
038there. Again, any other Lindsay, when you look at school sizes that are similar to us, where do we stand in that perspective? Are we in a better place than you see or you're in a you're in a really good thought with with respect to um where your tax rate is right now. So it's good that your debt service tax rate is on the lower side of things compared to a lot of others. So that part is really good. Um, and you you do have the income tax piece, which is you are losing that revenue, but you don't have really high circuit breaker losses either, which is also puts you in a good position. It's hard to just totally compare to others because every fact pattern is different. But you do have a lot of good
039things I think going for you all and compared to some others. But um but it's going to be a difficult I mean it's going to be a challenge still and I don't want to sugarcoat that. There is reduced revenue ultimately which is hard for everyone. And I know that the um we didn't talk about the education fund but we're not expecting any growth on that side of things. So um yeah, so so there so you are in in a good spot maybe comparatively but it doesn't still Thank you. Thank you for coming. Appreciate Thank you. You're more than welcome to stay low, but you're more than welcome to stay. We will not be offended. Well, thank you for having us. All right. Next is the public comment section. We're meeting. We did not receive any
040uh requests for public comment. If anyone here was wanting to public comment, please raise your hand and I'll give you a couple minutes to fill out the slot form. Okay, great. First item on the agenda is consideration of minutes, claims, and payroll. May 6th was your last meeting. Board members received the claims docket, payroll claims, and minutes in advance of the meeting. The fund and bank reports was supplied for review and it asked to contact me if you had any questions. I move approve the minutes, claims, and payrolls as presented. Second. Been properly moved and seconded to approve the minutes, claims, and payrolls as presented. Is there any discussion? Hearing none, all those in favor signify by saying I. I oppose. same sign. That motion carries. Consideration resignation. Personal items. Marshall Crawford, who was a
041math teacher, resigned uh effective the end of the school year. Uh Natalie Cany uh submitted her resignation. She was an SLPA. Uh that was effective at the end of the school year. And Lexi Ellenwood has submitted her resignation as a chemistry teacher effective at the end of the school year. Uh appointments. Mr. Mr. Hammond's recommending Emily Vanderval for secondary social studies position beginning the school year. Base salary 51,000. Mr. Fagens recommending Kaylee Mills or Kelly Mills for an extended school year instruction for a student with an IEP should be serving from July 15th through August 1st half hour per week and she'll be compensated for base salary hourly rate. Mr. Mr. Hammonds is recommending Abigail Fun as the egg vocational agricultural teacher for the 25 26 school year starting October 20th. She'll she's currently or
042will be doing her student teaching. Uh and once she gets that completed, she'll come on board as an instructional assistant. Uh once we confirm her degree from Purdue University, uh her salary will be prrated for the remaining time for the school year 46,000 and that's expected to be January 5th, 2026. Uh and then she would also receive a prorated stipen for the FFA sponsor beginning October the 20th once she starts uh for the vocational co-op or special educational co-op to kind of joint services recommending Tyler Wagner as a full-time instructional diet practition uh and will be on 190day contract $69,000 and job description for the position provided for approval as well. Uh Mrs. Evans is requesting or recommending Clinton County Joint Service enter a con a contract with Egeneuity LLC for psych psycho educational uh
043evaluation beginning July 30th 25 through May 20 uh 27 2026. It's 112 days, 7 and 1 half hour days, so basically three days a week a rate of $100 per hour. And then Mr. Burke has coaching positions, cheer coach, a varsity assistant, uh Carmen Young, volleyball, Elizabeth Lashaw, he's a volunteer high school assistant, and boy soccer, Jared Bushman. Um, and also making a correction uh in titles is Chris Gorbett was the head coach of softball. Uh, they were ahead when uh Nathan came in. Hopefully they stayed that way. Keith Woolen's a varsity assistant coach. Kevin W as a JB as varsity assistant coach and Sarah Sarah Martin as a volunteer assistant coach. Uh Mr. Hammonds is recommending hiring NESC. Mrs. Shannon Harmon as a consultant for Department of Social Services for the 202526 years school
044year raise $6,000. Administrative code defines a school counseling program in Indiana should include part of comprehensive student services program as defined by rural student service program include educational career services are required only at the secondary school level and must be coordinated by a certified school counselor. This meets that requirement and she is a certified school counselor and will coordinate services with Mrs. Dunn and Mrs. Dillingham. Uh that was a stop. I move we approve the personnel items as presented. Second properly moved and seconded to approve the personnel items as presented. Is there any discussion? Dr. Hannah, just a quick question on that a teacher. It says 2025 2026 school year, but it says starting October 20th. So, what are we doing between start of school? You'll have to find somebody cover. Okay. He's currently searching.
045Okay. Okay. All those in favor signify by saying I I oppose. Same sign. That motion carries. I know he's reached out to some folks, but I don't know where that's at. Yeah. Okay. Thanks. Policy update. Um board continues to to review the uh board policies is the board. One of the main functions is to maintain relevance and currency of the current of the board policies. So we regularly review and update its policies. uh we are actively engaged in comprehensive policy program in collaboration with Indiana school boards association. So those policies are um and this is a different section. The one to one student device handbook was updated for the 2526 school year. Uh changes made in the in the pricing in the front cover. elementary handbook uh had a few updates mainly the it had
046typos that were corrected and the middle senior high school handbook was updated for the 2526 school year under grammar um to virtual instruction updated graduation requirements updated intervention procedures page 11 update to notification of absences updated finals and updated progressive discipline matrix added page 53 three. Um, and also updated the bowling timeline. Uh, that changed for state law. Added MTSS image page 75. Updated the principal assistant principal names and updated the index on page 95. Policies. These are up for second read. Uh, revised the superintendent retirement resation policy. Uh, 2004. uh updated the uh revised the resignation for employees policy added 3421 retirement of school employees policy updated school uh or reduction in force policy that was reviewed 3700 and 418 student transports transfers was revised. I move we approve the policy items as presented.
047Second properly moved and seconded to approve the policy items as presented. Is there any discussion? Hearing none. All those in favor signify by saying I. I. I. Oppose. Same sign. That motion carries. Uh two-day preschool program. Currently, we have a five day a week program and a and a three-day a week program. So, we're proposing a two-day a week program. Uh the costs are listed there. And do the interest. We have interest in a two-day program which will help our overall program uh balance out and Mr. Denson's recommending that program for younger than for the young three years old. They need to be three added to a rate of $185 per month. Other financial items uh consideration of the preschool contract currently there is none. Uh we offer various preschool programs for the 2526 school
048year. contract has been drafted to enroll in the program recommending approval of that contract. Mr. Hammonds along with the middle senior high school English department are recommending use of uh common lit curriculum for adoption for grades 6 through 12. Common lit is a fully aligned with the Indiana academic standards is designed to improve reading, writing, speaking, listening skills recommending adoption of that curriculum. Uh Mr. Mr. Rams is also along with the personal finance financial responsibility instructors are recommending use of Ramsey education foundation and personal finance curriculum curriculum will meet the new graduation requirements and I'm recommending that for adoption as well and then u house enrolled act 1001 prohibits Indiana schools from charging students for curricular materials which are defined by Indiana code 2018-2-2.7 general assembly has allocated funs to eliminate textbook curricular fees. Rosville
049Elementary and Senior High School have submitted their projected course textbooks, consumables, and fees would have been charged prior to the legislation recommending approval of the courses and and additional curricular items known uh knowing that no fees will be charged uh to the students per Indiana law. And then also um it's another financial item consideration of Clinton County joint services agreement. Deli schools and del and Carol County schools or Carol schools have expressed interest in becoming participant in Clinton County Joint Services Cooperative Program. Uh I have a contract which just received back yesterday from the attorney drafted. Uh the the benefit is expanded services for our children and then also lowering our cost. It lowers our cost about $50,000 with them joining. So that's that's a good thing. Uh they're planning on taking it to their
050board and then I'll bring it back in July 1 for final approval, but I'm looking for a tenant approval right tonight. And then uh that memorandum of understanding between Clinton County and joint uh joint service cooperative and western boon um in the form of contract for services for IDE licensed teacher blind low vision and deaf hearted hearing uh with a proportion and share of the teacher total compensation based on proportionate number of students in the teacher service. So basically that teacher uh can will provide they were with Clinton Boone last year. The same teacher provided us service. Clinton Boone has um dissolved. They're now Lebanon schools joint services and Western Boon joint services. Western Boon wants to join with us to continue bri services of that teacher. It's generally a small population. So it's it's
051financially advantageous to us to team up with them to do those continuing services. It's the teacher has no change in the students she's had. So that's that's a good thing that will also help reduce her cost and consideration of donations. uh on behalf of Rosco FFA program for the uh leadership trip to Washington DC. Uh Rick and Peyton Crumb have donated $150. Lad Lad Home Repair and Improvements $200. Gary Woodruff and Joyce Woodruff $100. Keystone Charitable Foundation $500. And Don Momes LLC $350. Also donations the athlet department in memory of Rhonda Burkel $3,440. So those are the financial items for this evening. I move we approve the financial items as presented. Second. Improperly moved a second to approve the financial items as presented. Is there any discussion? Hearing none. All those in favor signify by
052saying I. I. Oppose. Same sign. That motion carries. Uh, miscellaneous on consideration of transfer student grade level capacity Indiana legislator amend the Indiana code concerning education house and enrolled act 1381 requiring a governing body school corporation to annually establish the number of transfer students school corporation has a capacity except at each grade level. Um and so the board establishes on July 1, uh as a date of the transfer request must be received. Kindergarten 70 through third grade the 70 class uh class size, fourth grade uh 75, fifth grade's 90 because of more teachers there, 6 through 12, 100 students. Um an engagement letter uh at the board meeting on May 6, 2025. Josh Kank, vice president with Robert Beard, Robert W. Beard and Company, uh, Incorporated, presented information regarding the district's current debt, historical and
053comparative tax rate and debt analysis, overall standard of boards rating and re refunding opportunities. was noted with collaboration and adopting specific policies for debt the district could become better rating position for further projects recommending entering into an agreement with Robert W beard and company to move forth ensuring the best rating potential for future projects we only only pay if we do project so they'll help us get ready for it I move we approve the miscellaneous items as presented Second. It's been properly moved and seconded and seconded that we approve the miscellaneous items as presented. Is there any discussion? Hearing none. All those in favor signify by saying I. I oppose. Same sign. That motion carries. Uh field trip reports. Girls basketball overnight camp at Indiana Westland University in Marian. boys basketball headed to Santa Claus,
054Indiana, Cordon for overnight uh at Hollywood World and playing games. Uh FFA uh three different things. The state FFA uh demonstration uh competition in Crawford'sville on the 18th, middle school state soils awards and recognition at the state convention at West Lafayette. And on the 19th step state LDE awards and proficiency recognition, excuse me, district officer slate approved at West Lafayette cheer camp uh Anderson University uh July 22nd through the 25th 2025. And then oops there we go. Cross country late July to Lincoln State Park at Lincoln City and Santa Claus, Indiana. And then girls basketball late July to Michigan to New Buffalo Michigan. And then conferences Kelly Mills uh 2025 Beyond Barriers and Muny uh Michelle Howser IMS conference uh virtual conference July 28th through August the 1st. Kyle Edton um teaching American history in
055Bloomington. And then also Kyle teaching American history in Indianapolis on the 24th. I believe that's all I have. Okay, with that I'll ask for a motion to adjourn our meeting. Motion to adjourn. Second. Second. Properly moved and seconded to adjourn our meeting. All those in favor signify by saying I. I. Oppose. Same sign. That motion carries. Our next meeting Tuesday, July 5th at 7 p.m. July. What' I say? 5th. Good.