School Board Meeting 2/10/26

001order the uh Tipton Community School Corporation School Board public work session. Um first on the agenda tonight is our friends from policy analytics um and their presentation. So April, >> well thank you for when I pulled in I thought this was one of the very first I came to um representing college analytics with my um colleague Barry Gardner. So um I'm excited to be back and There we go. There we go. >> Okay. >> Love the green light. We are so happy to see the green light. >> Well, um, again, thank you for having me and we will kind of work through the presentation today. Um, first kind of steps of the presentation, we'll talk about Senate Enrolled Act One, the impact the district and some closer to actuals that we have. have I know

002when we were here last time we kind of talked about some assumptions that were going to happen and then we'll talk about the impact to the district and then we'll talk about cash flows what the impact from Senate roll back one has um has made on the cash flows and where that's headed kind of a um like you said a little state of the school um a little sooner um or talking revenue-wise or where the cash flows are going. So, I'm gonna let you u kind of slide to the uh first uh first piece of the presentation here. So, um I know it's been a little bit and I know we hear SEA1, but a lot of people don't know every little piece of it because there's a lot of moving parts. It's over a

003five-year time period. Um there are new deductions being phased in. Um we've got the homestead deductions increasing over the next five years. the 2% um tax cap category. They have deductions that were not there prior being implemented and phased in until 20 uh 31. Then we have kind of a new deduction floor. And then we have credits. So we move from deductions to credits. And these credits are on the um property taxpayers liability. We'll talk about what that impact is to the district as we get going further. Um and that's a 10% or a max of $300. So, it depends on your home, its assessed value, and what in what each individual credit will be. And that's where kind of the differential and our reporting is is because we do it on a parcel level

004basis. So, we've pulled all of those homesteads and seen what the um assessed values are and what the deductions that they've filed, we're able to pull that and give you the full report of what's actually happening in the district. Um then the business personal property tax changes. So, business personal property um they took the dimminimous floor of anything prior to 2020 2025 um 80,000 and below was pulled out of the tax um uh net assessed value calculation. So, it was essentially tax exempt. But now from 2026 on um I'm sorry in 2027 it begins um anything 2 million and below is pulled out of the net assessed value calculation business personal property equipment wise. So that does have a a decent impact to the district and talking net assessed values in 2027. The other piece

005of that business personal property change is the value floor. So, prior to Senate Rolled Act One, a piece of equipment would follow the depreciation scale and and stay at 30%. And it would stay at 30%, be taxed at that amount. Well, now it can follow the depreciation scale close to zero. And so now we know that businesses are going to get creative because any new equipment purchase or if they may create an LLC and transfer it over and it becomes new equipment to them, then that will essentially follow the depreciation scale and go past that 30%. So that's not in our calculations because we don't know what businesses are going to do and we but we know they're going to get creative. um legal firms have already said businesses are calling us saying how do

006we get this how do we lower our what we're paying in taxes. So um so that's going to be coming and something to keep on our radar as we're watching net assessed value the next few years. Um and then we have the farmland assessment. It's going um the capitalization rate is going from 8 to 9% and then some other smaller deduction changes that are part of sea1. So, all of this being said, when someone meets you in the grocery store and they go, "What is SEA1?" Here's a one-pager you can just pull out of your pocket and say, "There's a lot to it. I am not remembering them um uh off the top of my head." So, that's the one pager we've created for you to use. So, let's go to the next slide and

007say um actually two slides. So, look at what um oh, it did not translate well to PDF, but looking at gross assessed value. So, we should have a little pie chart um in the corner there that um models the gross assessed value for the district. Is your showing up? >> Okay. >> No, it's not in there. >> Okay. We will uh get this resent and make sure you can see it going forward. So, um >> I'm going to relinquish the screen and Scott's got the one that you guys sent directly. >> Okay, perfect. >> Somehow it got lost in translation. >> Yeah, you never know what happens with the world of PDF. >> Yes. Yes. So, we what we'll talk about first here when we when we get it pulled up is the gross assessed

008value. And really, we're starting with gross assessed value because it's the first part of the calculation to get to our revenues. So, if we talk gross assessed value, then we take out deductions that establishes our net assessed value. And if you remember the calculation, net assessed value times your tax rate gets you your certified levies. So starting with the foundation of what's been happening to gross assessed value in 2026 we did see it grow about 3.2%. Um majority of the growth um we did see in residential and that was just residential um assessment growth about 11.2%. We did see kind of some historic growths in apartment commercial and industrial and that is due to the DLGF resetting the cost tables. We feel this is a one-time adjustment for 2020 pay 2026 because they hadn't done

009it since prior to COVID. So going forward, we don't project that the apartments, commercial, and industrial will see that large of growth going forward. Um agriculture, you did see a little bit of deduction there um in the um in the gross assessed value and the personal um that was just a large corporation that either um it wasn't filed plan or report or they closed their doors or they were >> yes. So that's what that big change. So, so overall still seeing gross assessed value growth. Thank you. And so what is that what does that look like for the district like going forward? So as we've seen Sorry. >> Nope. It's all right. Yeah, we we we moved it on you. We changed it. Sorry. >> So gross assess value, what's been happening and what we're

010expecting to trend going forward. So you can see that heartbeat chart. It's gone up um over the past 10 years. And what this does is the gross death value follows um the market trend the housing market sale of homes. So you can see we kind of have had a lot of ups and downs there. We did see some historic growth in 2022 and then again in 2024 then back to down about 1.1%. So um going forward we are basing this on a conservative basis because we do feel this is the point of putting these deductions and slowing this um huge growth in sales sale prices for homes. So going forward, we are projecting your residential growth to be at about 3.8% for your gross assessed value. Um and talking gross assessed value, um you'll see

011this green line towards the um green trend line towards the top. That is your gross assessed value. And historically that assessed value has kind of grown parallel with it. Well, until 2026 where these new deductions start to phase in. That's where we see that separation of the gross assessed value and the net assessed value. If that is gross assessed value minus deduct deductions give us our net assessed value. And so as we look from 2027 to 2031 as you see the deductions are growing at more of a rapid rate than by the time we hit 2032. That's why we see that driving down of that net assessed value. and then in 2032 start to see that trend upward. So for the next um five years we do project an average of about negative 3.4%. That

012doesn't mean every year is about a 3.4% negative. It just means on average um we will see the first year and it might be on the next slide. the first actually let's go maybe two or three slides where it projects the net assessed value and then we'll go back okay so yes so this is just another visual of the net assessed value where it has been we saw the historic growth in net assessed value we did have a few years of declining in the early 2017 18 and 19 so going forward in 2020 um7 we do project that decrease and that is due to that business personal property um being pulled out of the net assess value calculation and that is about 30 um uh businesses and then about 55 or 56 million being pulled

013out of the net assessed value calculation. So that's that main driver that first year in 2027 to drive down that net assessed value and then you see more of you know not as huge a spike in metess value but that is just due to those deductions um growing over time until 2032 and then we start to see that metess value kind of um uh settle out and more at a natural um slow um a normal pace of about 2 to 3% growth. So, I'll have you go back two slides, Scott. And this is just what we're talking about about the business personal property. So, you can see in the top chart or the top uh donut, we'll call it, there's about 30 businesses inside of the um overall uh business personal parcel. Um that's about

0144% and it makes up about let's see it makes up about 56 million. So about 33% of your overall business personal property. So that's that big driver of that net assessed value decreasing in. And then I'll have you go to the next slide and just to talk about farmland AV. Um you can see where the historical trend has been. We will see that little bit of dip. Did see the little bit of dip in 26 just because we had a larger amount roll off. And then we start to see that trend upward until about 28. Then we start to forecast pretty much a little call it a leveling off until 2035 for let you go maybe two slides. Okay. So talking about deductions gross assessed value net assessed value. Now we're going to kind of

015transition to revenues and you know gross assessed value. The net assessed value starts to know build that population to tell us what's going to be happening to our revenues, our certified levies. But we also then have to talk about our unfunded credits or circuit breaker loss because it's um net assessed value times your tax rate gets you your certified levy. Then you have to back out these unfunded credits to get you your net le. So lots of mathematical calculation to get where we need to go. So this is a great one pager of the unfunded credits for traditional circuit breaker that impacts the district. You can see in 2025 the navy blue is the traditional circuit breaker loss to the operations fund. The orange is debt service. It only had some small unfunded credits because

016the debt service was protected from the traditional circuit breaker. Um is currently protected from the traditional circuit breaker. What it's currently not protected from is the 10% or $300 max credit that we did in 2026. So as you see from 25 to 26, you'll see a you know your traditional circuit breaker grows slightly. um 476K up to 542K. But where that additional growth is from in the blue with the lines through it is your operations unfunded credits that 10% or $300 max credit. And then the orange is the impact to the debt service fund. So, if we're going to look at this as a whole, you you will be receiving approximately 334,000 less in revenue and 25 to 26 due to these unfunded credits. 137 will impact the debt service. 161 additional goes to operations

017fund. And that's how it's in statute right now. There is legislation to now protect the debt service fund and it is written beginning July 1st of 2026, but we don't know if that's going to protect the debt service fund the end of 26 because you get one um you get one property tax installment in June and then you get the other in December. So, are they going where are they going to protect that debt service fund? So, we're just simple math. We're just telling um our school districts just to plan on it in your debt service fund. If it changes, we'll address it then uh for 2026, but definitely prepare for it in 27 to impact that operations. So if we then take a look at 2027, you will grow from 2035 at about 500

018uh 476,000 impacting your operations fund to almost 990,000 impacting your operations fund in unfunded revenue. And that just would continue to grow year after year up to let's see um 1.2 million in 2031 and then 1.4 4 million in 2035. So looking at that growth over the next few years, that's what causes us concern for school districts because it's a a a real decrease in revenue. Revenue that you would have received if not percent one for a portion of it. Um, and then you're also your traditional circuit breaker that you've had prior, but it's just going to grow over the next few years because with those deductions, um, deductions drive some uh, homeowners below the tax caps. Um, but it looks like with this growth, there's a lot close to their tax cap and it's

019just going to start to continue to push um, homeowners as their assessed values grow um, over the tax cap. So, revenues um or unfunded revenues. What does that look like as a whole? So, what we're going to model here on this chart is what is the certified levy backing out the unfunded credits get you for your net levy, which is your actual revenue as a district in your debt service and operations fund. And so for the assumptions in this model, we have taken the debt service levy um from the debt service levies from Baker Tilly. That's who you work with to issue your debt. Um and then we've taken the operations fund certified levies and held them constant at about 4% on that certified levy. Um the operations levy used to follow the MLGQ and

020would adjust um uh non-farm land rolling average. Um, but now they've capped us at 4%. We're modeling that at 4%. If they come back and make a change in that, then we would see a differential in that operations levy, but I don't think that's going to happen anytime soon, but we always can look, right? So, when we're looking at our certified levies, you can see, you know, your operations um is about 4 million and then 4.1 in 2026. But then if you take a look at your unfunded credits, you have to subtract that out. And if we really focus in on the operations fund because um there were just minimal credits in 2025, you can see operations fund in 2025 was about 3.5 million. If we look at 26, that's when we look at okay,

021we are essentially dipping down in our operations revenue from about 3.5 to about 3.4. Okay, we'll call that a slight decrease. Not that huge of a hit, but you're in an operations fund which has highly inflationary expenditures. You know, fuel's not going down, buses are not going down in price, utilities are definitely not going down, and those are things that you have to have to operate. So, we're looking at 25 to 26, a slight decrease in revenue. But if you look at 2027, so you're like, okay, well, we'll be flatlined in 27. 3.4 3.4 But that's when we have to add in that unfunded or subtract out that additional unfunded credit to that debt service fund. And for quick math, let's just say it's 130,000. So then you're down to about 3.36 million. So you

022essentially have less revenue in 26 in 27. And then for quick math, if we subtract out 140K from 2028, um we were at about 3 3 again and then another 140k from 3.6 million in 2029 you're right about 3.4. So main focus of this impact is on that operations fund due to those unfunded credits. Um uh your district will see relatively flatline slightly decreased revenue 26 27 28 29 and then potentially in 2030 um you could see that. So that's that's where the main concern is those unfunded credits creating less revenue into that operations fund when it's already a tight fund already. And then kind of the fun mechanics of the net assessed value calculation. As those are happening, revenues are flatlined. Net assessed values are dragging down. You have a net assessed value. You

023have to times it by the tax rate to get those levies. Well, even with those levies decreasing, a tax rate does have to increase just to maintain those decreased revenues. just the mechanics of the net assessed value decreasing. Um so that's where it kind of focuses to more of a levy based scenario and districts are looking looking at that um kind of philosophy just to continue to generate revenues that they would have or that they can maintain um at a flatline rate or they're increasing even higher to help offset some um operational expenditure growth. So, um, so looking at this slide here, um, kind of summed up, yes, our certified levies are growing, but our unfunded credits are growing. So, our net levies are flatlining and decreasing, and our tax rates are increasing to keep

024up with just those increased or flatline revenues. So, then forecasting revenues is just the beginning. So, as a former CFO, I'm like, "Okay, telling me what my revenue is. Great, but what is the other piece um that goes along with it?" Um, oh, I I skipped this slide, but I'm going to back up a second here. So, as we're talking about our revenues flatlining, um, net assessed values decreasing, what is happening to the taxpayer? So, as you can see here, we've modeled a median homestead taxpayer um for Cicero Township. This is about 38.4 of your tax base. Um this homeowner, you can see that their liability is um trending to continue to climb. Did not change the assessment system. Um homes are still going to be assessed and there is still a projection of gross

025growth. you do see that they have net assess value growth maybe less than what they would have prior to Senate roll back one because you see the supplemental deduction is higher in 26 than it was but their gross assessed value is much higher in 26. Um but then when we look at the total tax liability can see their gross liability. Um then we are then the lit property tax replacement credit. Um they receive let's just say 117,000 in 2026. And then that then the post um the 10% or $300 max credit is um beginning in 26 and for this um homeowner it's just under $108. So that the I don't want to call this the fun piece of this is here their liability is still trending to go up but you'll see from 27 to

02628 comes the other wrench that um has come into play the lit change it's the local income tax. So your county does apply property tax relief credit to the homeowners and you do see that on the um on the bill there. So when um we go from 27 to 28, probably by 28, maybe this homeowner would have been uh receiving, let's just say quickly, $125 in credits. That's going away. So then they will um have to make up that um property tax replacement credit um on their tax liability. So, um just wanted to model to show you what's happening to your local taxpayers. Um when when they say that they're um they're still paying more, yes, maybe they're not paying as much as they would have, maybe $108 less than what they would have. Um

027but that's where that homestead. So, now talking cash flows. So, like I that the revenue forecasts are just one piece of the puzzle. Um you have expenditures going on, you have historical data. So when you take your um cash flows and put together some assumptions, some future assumptions, um what does that look like? So just to kind of give you the lay of the land, um currently in these assumptions, we have a 1 and a.5% um education on state tuition payable increase. Um that's with pretty much a flatline um ADM student count. That's just hoping that the state gives us about a one and a half% increase. Um operations fund. We do have the specified debt scenario from Baker Tilly. Um we do not have the debt service fund being protected in these specific cash

028flows. It's not um in law yet. Once that happens, we start adding them. But for quick math, we just take 40,000 off the ending cash balance um as we're as we're looking at this. So as you can see in 2025 did have a deficit expenditures of about 386k and that deficit is u projected to continue forward. I'm sorry, I forgot to mention in the expenditures assumptions, we do have a 2% salary benefit increase assumption inside of there and about 3 to 5% for utility um built in as well. So, it's not just a flatline in expenditures forecast. We are um projecting that increase in expenditures. So, looking across the board here, you can definitely see where that waterfall starts to trend downward. um projecting um in 2026 2027 and then almost to zero in 2028

029and that is with including um rainy day fund in those overall total. >> Can I ask you a quick question? Um as you modeled this, where did you get the 3 to 5% utility expenditure? The state average has been 17% since 2022. Our personal hit has been 38%. So, but the state average has been 17%. Do you know where that three to five came? Is that wishful thinking or is that >> Well, I think it's just yes and no. I think it's just us kind of being conservative that we don't want to overstate anyone anywhere because it kind of depends on where you're at and if you're in an area that has some um solar or wind turbines to help offset those utility costs. We kind of just do it on average, but we do

030work with the district and we've worked with um your internal team to say, you know, um what is what do you think your utility bill is going to be? So, you know, working with them constantly. I know some districts like in northern Indiana, um NIPCO, I'm not sure if NIPCO comes. It's next to um but NIPCO was seeing a 10 to 16 10% one year and 16 another. And so, we work those into the cash flows. And so that's something we can moni monitor and then adjust in the cash flows as well as we go along. So thank you for that question because those are things that you can't control and they're just like here's your bill. >> Yeah. So just to me it was just a big >> like if we're modeling 5% and

031our reality is 17. >> Yeah. >> That I understand the curve gets steeper and that's not a pretty chart but it is more realistic of where we've been sitting. Y absolutely. And I'll touch base with um Brooke later this week and we'll just make sure we've got those narrow in uh for you. So, so looking at this baseline, yes, we're saying, okay, we do have some assumptions for growth and expenditures, but they're not anything astronomical or outside of a conservative forecast. And so by 2028 is where we see that negative cash balance in education and operations. um 2029 you would have through your rainy day fund and be in a negative cash balance. So So looking at this you can see that if we're on the trend of um if we're staying on the train

032it's definitely go going to be going over the hill if we stay um stay going this direction. I'll let you go to the next slide. Um, we just wanted to model this next scenario, uh, because I know districts across the state, we want to pay our staff, we want to pay our teachers, we want to wanted to see what would these larger increases look like to the cash balance. If we were to give um the larger increases you can see in expenditures for certified support staff and then health insurance, you could see where that waterfall trend, it goes over the cliff u much sooner. So in 2027 we would be um negative about 1 point I'm going to round up to 1.7 million in education and operation. Um and again the debt service fund is

033not protected so take an additional 140k off of that. So so just giving you a visual if if we gave those large increases in uh school year 27 and then going forward we maintained a 2% increase um that's what the waterfall chart would look like. So that's the good thing about um policy analytics cash flows is you can play with it and put um whatever you want to see in it. You can pull it out, put more in and we can show you what will happen to that waterfall chart. And so that's where it gets us kind of to this um next slide, this vin diagram. So for schools to help offset that waterfall chart, we've got a couple of options. Um one operating referendum. Um, I know that's not the first thing that any

034district wants to look at, but it is the only way to generate additional revenue for the district. And then two is cost reductions. So, as you can see, we had compounding expenditures year after year and adding a 2% increase. But if the district were to just um go to the white board and say, "Here's all these cuts to programming and staffing um that are going to be could be detrimental to the district." Um but just to make that cash balance up. Um that's where those tough decisions would have to start, tough conversations would have to begin to start um looking at cost reductions. And then potentially there's that combination of both. So cost reductions and a potential operating referendum. So those are your two options to offset that waterfall chart to either maintain those cash

035balances or continue the programs that you're doing, continuing to support your teachers and your support staff. So we wanted to just model another example of, you know, going back to the cash flows and modeling what 2 million in cuts would do for the district. So, um, we started in the fall of 2026 cutting about 2 million, um, over the next three years, and you can see what that does to the compounding expenditures. It really slows it down in the beginning, and then it's a slower speed. So, that's where that surplus deficit really slows down. Um, you're able to maintain those cash balances relatively um, flat, but that means a huge cut in three years for your district. So modeling this, we just wanted to say this is what um what this cash flow would look

036like by putting in that additional scenario. Um and again the debt service fund is not protect or is not protected in this. So additionally another 140k off those cash balance. So um you've heard me talk a lot. What questions can I answer for you guys? Um the debt services number goes over the 46 in 27. >> Yeah, potentially. >> Aren't like I don't know what the right word is. Isn't there a bylaw rule whatever that we're cap at 40 cents? Do we have to do something? >> No. The only difference in um in the 40 cents is if you were to do um issued debt for geo bonds or leases, you'd have to have two hearings instead of just going straight to issuance. So between 40 cents and and 70 cents now, you would have

037to have two hearings. That's the only differential. And this this is potential like that's where we just highlight that it potentially could go um as Baker Tilly works with the team and works on their actual um debt structure and that that may >> it's all an educated guess. Yes. But >> y >> is that based on our current debt? That's if we don't take any more debt 42 >> right >> because of the AV going down our the debt I mean our our rate will continue to climb >> but that's the new rule about the two hearings that go over >> that would be the used to be called the petition remmonstrance >> and um so that again if we were issuing additional debt >> that would be the way that would work. I have

038a wild question. >> What if we do everything we can to cut because we've been meeting and trying to cut. >> Yeah. >> And we're we're just short. We're short $700,000 next year. I mean, do they come in a w like prison? Like, no. Question, but seriously, like, okay, you cut our money. We we have utilities and teachers to pay and books to buy and then we're short like I I don't know. >> So I'll I'll say the um the legal option if you are defaulting in revenue DWAB would come in and take over the district. >> Okay. But I'll let you mention there's an additional revenue generation groups and >> and that would be the discussion of that that referendum type of you know trigger. She's exactly right. If we go to the point

039where they watch our cash balances at DWAB like crazy. >> Yeah. Brooks are poor. >> Yeah. Exactly. Exactly. Exactly. So they they would actually come in and take over. Now I I will say that DWAB doesn't like to do that >> and that's the reason why that that organization exists is to um to keep that from happening. But my guess is there would be a state intervention before things got too >> I'm not suggesting we do that. >> I know. But I'm just saying no. No. I think it's a most excellent question because I think people need to understand that >> this happens to >> Oh, it is. It's inevitable. Yeah, >> it's inevitable. >> Okay, now I have another question. Do you know what House Bill 1288 is? >> 1288 >> to eliminate property

040taxes completely. >> It's No, it's a real thing. >> I know. >> Is there any chance that goes anywhere? Not this year, next year. There are five states >> proposing the elimination of property taxes. >> Then then all this is mute because >> Yeah. Um I don't want to give the incorrect answer. So I will just say no. I am not um highly familiar with that and I and I cannot tell you which direction it's going to go. Um >> I would guess it's it's out there to see what kind of reaction it's going to get. >> It's ex they're testing they're testing the waters. >> Yes. >> And and I did look up when you brought that up. I looked it up and and I think that that calls for an additional increase to

041sales tax and some other and we already have one of the highest sales taxes in the country. I would just find that to be >> something upload a lot more local taxes. I mean no taxes are going to go down but >> Right. Right. And and that's the thing is if you take it from somewhere it's got to come from somewhere else no matter what you do. >> Exactly. >> And so even with this Yes. Senate rule act one with a little bit of decrease um for deductions um and then a small homestead credit. But that money still has to be made up. We've still got to educate kids. We've got to operate our buildings. Got to get kids to the um to the classroom um and keep them in the classroom. So that that's

042where the difficult thing is. It's got to come from somewhere. Yes, you can tighten your belt, but there's only so much there's only so many belt rings to tighten through all of this. >> So, how do we know for my township, our tax rate last year was 1.42%. So, we're not at the tax cap. So, how do we know that then the county or the city won't just raise raise it to the >> That's a great question. Um, but unfortunately, we don't know what that'll do. Um but there, you know, there is that $3 discussion out there of pushing all tax rates to $3, but when you're at a $140, um that's a huge growth for those homeowners. And um I'm not not sure where that's going to go, um legislation wise, but that is

043kind of in discussion. Um but you're right, we don't know what the other municipalities will do. Um what we can control is what do as a district and where that um management or the board wants to managing that level. That's sort of talked about referendums and we go that route and then we're attacked even more. >> I mean that that risk is out there. I think it's um it's it's just hard to predict what other what other entities are going to do and and that's why we have to be incredibly transparent with how we are spending our money, how we are moving forward because again um I I think that the transparency part is the more critical of anything because um and this is why you know we're having policy analytics here. This is why

044we're having these discussions because we want to be completely transparent and uh it's not like, you know, we're trying to figure out how to, you know, you know, keep our staff, you know, you know, too many people on staff, keep our keep our budgets bloated. We're just we're we're in the we're in this to look at how we can reduce to make sure that we have we're being as physically responsible as possible. But there's only a point where that can can matter until the school is going to look very different than what it does right now with programming and what's offered and and really what our kids are able to do. which again can continue to cause other issues because if there's programs that we're not able to offer that others are kids are going

045to walk and uh so I mean there there's a cycle here that that could you know to that could get worse. So again, I think we just have to be very transparent in in how we're talking about things and we can't really control what the other entities decide to do, but we can control our narrative and and how we're explaining where we are. >> I have about four questions. First of all, the rate of the referendum, if we decide to do that, uh, do we set it at a higher than expected we need it or do we set it just at the bare minimum? That's one question. Um, so you talked about industry. So what would help this? clarify this for me is if we had more housing, if we had more solar and if

046we had more wind >> potentially depending on if it were tipped or not because if it's tipped it doesn't grow the net assess valley for 25 years. Um but yes obviously if there's more um industrial commercial growth more residential growth that would help increase that net assess value. The difficult thing right now is now assessed value begins to be capped on those tip areas. >> Oh, I don't like tips. >> Yeah, I know. It's one of those things that you're darn if you do, you darn if you don't because yes, you get new housing, but you wrap up that um AB for a number of years. And so, um I'll quickly mention your first question. Um that's kind of an an organic growing process. When you start talking referendum, that's a lot of discussion and

047um meetings and diving in looking at cash flows, looking at priorities, looking at cost reductions, and then that's when you'll look at multiple rates and levies, and then you would narrow in the strategy that um you would do. So working with um districts um across the state um it's June will be here but before we know it um and we know we have are super busy because it's multiple meetings because it's not an easy decision. It's very difficult and there's a lot of things to >> to answer your question. I think there we would have a max levy, but we probably wouldn't be at that. We may have a a here that we would be at that max levy because once the AB resets and begins to grow again, then that rate would come down.

048>> Okay. >> Uh but that's really till 2031. Um so we would advertise a max levy, but we would not issue the max levy. Does that make sense? >> Yes, it does. >> Okay. Um then when you speak of parcels, okay, so as a farmer, I might have one parcel that's 10 acres. I might have another parcel that's 500 acres. >> So those parcels are going to be assessed at the same. >> No, they would be assessed separately. They're they >> it's an individual. This is an individual. >> And then this one is an individual. So they're going to it's going to be the same amount of money for whether you got 10 acres or 500. >> Are you talking the referendum? >> No, I'm talking about on property taxes. >> Property taxes. I guess

049it would depend how it is filed. Um gosh, you got me there. Um >> well the reason I ask is because um you say let's say you say as a farmer you own a thousand acres. Okay. Well you could have a thousand parcels. >> Okay. Or you could have two parcels. >> Yeah. So depending on the parcel each parcel would have its own net assessed value. So then that's what they would be set to their their liability would be based on that parcel. >> So it wouldn't matter if it was 5 acres or 500 acres. It would just be a parcel and then that math would be applied to the parcel regardless of the acreage. Okay. >> Yes. >> Does that make more sense? So like if I live in a $300,000 home and my

050next door neighbor is a $100,000 home, we have different liabilities because of different assessment and farmland would be >> similar to that on basis more. >> Yes. Yes. >> Just like you'd pay more based on your house being worth more. Yeah. Yeah. Okay. Is that all four? >> Oh, no. The last >> bonus round. >> No, no, no. The bonus round. >> The last one wasn't really a question, but I had brought up or before in discussions how shouldn't we have the mayor and the county commissioners here right now? When do we bring them in? >> See what they're doing? >> Yeah. I mean, if we talk about being transparent, why aren't they here now? >> Well, they have been aware of our situation and uh we've invited uh them to be present. It I

051have in the past um put out on Facebook again two times this week that this meeting was happening. And you know, I you can't force people to to be here. And the other thing is that I don't think there's a genuine concern uh from that perspective because we have to ask the public to raise their taxes. They just get to vote on it. And so I I don't think we we we are in the same storm, but again, we're in different boats, right? Um they can get three people or five people on the council and they raise taxes. We have to go out and and ask the public for for this. Um, and so we're working on the same problem, but we have two very different toolboxes in order to do this. So, um, and

052and that that would be my perspective. I've stood up in front of the city council the last two years and indicated what was happening to our, uh, to our ADM, what was happening to our operations fund and all this and, you know, asked where housing was, asked where economic development is. Um, so we can continue to invite them. I've I've invited our state representatives and our senator here. Why aren't they here? Right? Like I mean, if we want to go down that path, we can certain we can start inviting people. But this was my my hope was is what we needed to um educate ourselves and then understand we're kind of in a different situation that they are. If you listen to the city council meeting on Monday, they're talking wheel taxes. uh the public

053safety meeting, they're talking fire lit taxes because now the fire department's leaving and going into Sharpsville to make a run. So there's tax increases coming all over the place. Um I So I'm not sure that they're ready to broadcast that. I guess I just did. But at the end of the day, um if you're paying attention to those meetings, this is happening all around. They're not worried about what we're doing. We benefit from none of that. These tiffs pass. We get no pull through. We get nothing. I know about tips. >> So just I I we can invite them but I'm not sure the sense of urgency for solving our problem is really there. >> Okay. Like if we knew that they were going to raise our tax rate, we could figure out how much

054revenue capturing without referendum. Um they're they're they're raising They raise their rates does not affect us one bit. >> That's just tax rate for the home. Yes. But your tax your revenues aren't >> when they revenue district. So the rate on our tax bill I I don't >> every year 54% more. >> So you have your um you've got your school then you have your city and town uh you have a library in your district. Um so all of those other entities yours stays the same >> or follows where it has been. That's where your revenue has stayed the same or flatline and theirs change. They get that revenue, not the school district. >> But is it fair to say the rate has they paid more, she's paid more because her assessed value has gone

055up, but the rate has not right >> for or the school district. I can't speak for that. >> So if it if her rate is or she's paying more, it's because of her net assessed value increasing. It is the rate that has stayed stagnant. Right. Correct. Great changes. 24 is 9093. Tax rate for 25 is 8540 for the school. >> Yeah. They look at the assess value and the budget and then they assign that number. As long as you stay under >> the total tax rate 1.5. It's made up of the um county Jefferson library solid ways school. >> Right. So when theirs change and theirs increase, it does not what they do does not affect the revenue that you are based on your tax rate alone. >> And so could go up enough that

056your rate goes down and you pay more money, >> right? >> No. How this is a question number five. How long has our rate been the same? We've been a we've managed our rate pretty well. I mean, for the last six years I've been here, it's always stayed under that 90 cent range. Um, and that's kind of where we've tried to be. Uh, there may be a couple of years that it was at I think it might have been 96 um since, but for the most part, it's been under 90 cents, which is the lowest school tax rate in the region. >> Everywhere else is over a dollar. Yes. >> Yeah. >> So, if we do a referendum, does that show up as a line item on our tax bill? >> Yes. >> Going way

057back to the bar graph where Stalantis caused a big hit. I don't follow it was supposed to be as broad but someone has bought that building and promise to put a business in there if they were to employ 100 a couple hundred people. Does that make that >> it will it will have an effect in growth in that personal property? But if you see on the chart there's been an overall was about 3.2%. Even though that one category change about 16 and a half% the overall at 3.2 gross assess value. So, it just depends on what comes in there and what that messes value um ends up. So, you could see growth um maybe not um enough to move you into the positive um net assessed value over the next I depends on timing. If

058it comes in in 27, that's when that business personal property drives down the net assessed value about 7%. So I think even if they came in through in 2027, you're not going to see a positive that >> just because it's always late. It's always >> Yeah. >> I'm going to say that twoletter word tammy doesn't like the land out there that's tiff >> that usually has a limit, right? A 10 year or 15 year 20ome >> 20ome. So, we're nowhere near the end of >> and we have no vote to say to do anything different. We just get to sit there and pretend like it doesn't hurt us. So, >> it would be nice if it was coming off though. >> Yeah. Yeah. And then once it comes off, so I'm on the county RDC,

059so all that tip goes to paying down the debt, right? And then once that happens, the county gets to decide what they're going to do with that money. And historically, um, we city and county officials have not been overly generous with TIFF revenue towards the school corporation. So, if, uh, future or past behavior is any indicator of future, um, I wouldn't get all fired up about that because they've got the same problems we do. Salaries are increasing, insurance is increasing, the cost of a squad car is increasing. you know, um we we just be mindful of that. But when it rolls off, Eric, it all goes back to the county and then we have to guess the ring or do whatever you have to do to get to get any of that >> which would

060come from the commissioners. >> Yes. >> Okay. >> Thank you so much for having me. >> I appreciate it. >> Appreciate it. until further discussion. Um, if you have any questions, we'll follow. So, thank you. >> Thank you, April. Appreciate it. >> All right. Um, well, thank you for that. And I think from uh Dr. Glaze, you are going to have to be at light speed on the state of this. So, go for it. >> Uh, we uh we might we might decide to do that um a little bit later, but uh we'll try to go through and I tell you what, Scott, why don't you just do your part that way? It'll be just You already got it. >> I do. >> Yep. Go for it. You've already have You already have the >>

061I shortened it. I will shorten it even further. This is going to be the enlightening version of the presentation we shared with our staff yesterday. Um again, just trying to be as uh transparent, open about kind of the realities that we're facing, everything that April shared with us. Um kind of all that coming to a head. So, we kind of start off with, you know, acknowledging and celebrating all the good work we've done over the past few years. you know, stemming back all the way back in 2020, working our way through a pandemic, the challenges we face there, um shifting expectations, staffing shortages, uh change in state requirements, all that stuff our staff were able to work through. And uh kind of how the next few years are going to require a lot of really

062strong leadership, having a lot of really difficult decisions, um careful planning is going to need to take place in order to make sure that we can continue having the schools that we do. because I can tell you again following April's u sharing of financial data here um if we don't find a a good solution we are going to have to have some really fundamental changes in what typing community schools looks like in the next few years um so again it uh requires a lot of stewardship and honesty making sure we're doing right by our people uh adapting to the uh reality that we're currently living in um the purpose of this uh presentation was to give an overview of how funding has changed um very district specific implications of what that looks like for our

063our staff and our students um how we're responding to those challenges and then um some opportunities for for questions at the end. So like I said you guys are very familiar with this at this point. Uh this presentation is available on the website underneath our liveream if you want to you know walk through this kind of step by step but it's just a quick walkthrough of school finances. We have an education fund, operations fund, debt service fund. The source of those funds, uh what they are allowed to be spent on because there are rules on school funding. You it's not just a big pile of money that we can spend however we want. There are very specific rules and guardrails that prevent us from shifting it from one to the other. Uh one thing I

064do want to kind of point out with this is debt service. I know this is a topic conversation that comes up in many school districts is when you start seeing, you know, a renovated uh athletic facility or you see a new roof or you see a new playground, people are like, "Well, the school's flushed with money. What are they doing with it? Why are they spending on those things?" That money gets paid out of a different fund that is not allowed to be used for things like classroom materials or salaries or benefits. So, um just understanding school finance is a it's a bit of a challenge and something that we're going to work towards uh educating our community as much as we can. What's changed? This is basically what April talked about. You know, it

065talks about uh the highlights of SCA1 or low lightss uh depending on your perspective. Um again, it does a lot of great stuff for property owners, right? Lowering that cost uh that we see on our bills every year. Uh that's a real thing and that's something that our legislators have tried to do. But as April said, every decision like that has a cost. Somebody ends up paying that. And in this case, those property tax cuts end up affecting schools because we no longer have that funding to pay for things like transportation, keeping the lights on, heating the building. I mean, those are fundamental things that we can't operate a building that doesn't have power. So, we're going to pay the electric bill regardless if we have a thousand students or 10,000 students or 20 students.

066We have to pay those bills. Um but the problem is when we have less money coming to us from uh the impacts of Senator Act One uh and the inflation costs continue to go up that hurts us. Um what also hurts us is the second uh bit of a gut punch we have is our decrease in enrollment is real. Um just look back the last 10 years we're at a popular uh enrollment of 16 over 1600 1642 I believe is what that says. Uh next year we're projected around 1320. Um, that's a huge drop in just 10 years. And again, uh, that ADM, it's it's hard to get those students back when we're struggling to find affordable housing for young families to come into Typton. Um, we're really relying on the base we have around

067us. Uh, this is our budget reality. Uh, this is what we're spending money on. When people are curious what it costs to operate a school district, uh, 13.8 million is spent on personnel. Those are people that live in our community, those people that serve our students. uh only 3.1 million spent on things that are non-personnel related. Again, things that keep the lights on, things that keep the buses running. Um so, whenever you're talking about budget cuts and having to reduce over $2 million over four years, like April was telling us, um that's going to affect people. That's going toffect affect people's livelihoods. And that's something that uh those are difficult decisions that we as uh district leadership have to take seriously. Um so, how are we responding? What have we done? What are we going

068to do? uh things we've already done is we've reduced operational costs primarily through transportation um our uh reduction of corporation uh building budgets by 30% reducing staff through attrition whenever possible um and then transportation fees is something that we've just recently approved this last month. Um again not everything's a big dollars but every dollar helps uh especially when you're trying to make up for a $2.7 million gap over the next four years. Um, again, there's a lot of factors to go in that. There's a lot of variables that go into that number. Uh, it could end up being more, could end up being less, but that's our best estimate right now. What we're going to need to make up in recurring costs, not one-time costs. These are over and over and over things like salaries

069and benefits, um, personnel. Those are where the the biggest uh, dollars are going to be found in our district. So, as April said, there are two paths forward. We can either reduce uh, recurring costs or we can find ways to raise additional funding. Uh both of those are painful and both of those are very difficult. Um but that's the options in front of us. Uh bad and worse. So um that's the reality that we're living in. This is what we need to do in order to sustain our schools. Things that we're not doing is we are not looking to cut salaries. We're not looking to cut benefits or professional development for our staff or even reduction in capital investments uh that provide safe secure um learning environments for our students. Those are part of our

070values. Those are part of the things that are important to us as a district, things that we can't compromise on. Um, so why we're talking about this, again, transparency matters most. Uh, making sure that, uh, we're open with our community, open with our staff, so that everybody understands why we're making decisions, not just the fact that, hey, they did something I didn't like. I'm I'm happy with them. Well, there's a reason we have to make difficult decisions. Um so again uh just wrapping up the things that are going to drive us moving forward over the next few years as we work through these financial challenges is stability, transparency, shared responsibility and trust and confidence in each other and our leadership and our community. So um that's the crash course of my presentation from yesterday. Uh

071I apologize. I would love to go more into that. It was actually we did get some feedback some earlier returns. Our staff are very appreciative of that transparency. They're appreciative that we're communicating with them early. Um, but as you could imagine, they're also a little bit nervous because there's a lot of uncertainty ahead of us and we can't provide timelines. I don't have a lot of specifics off the top, but um, I just want to let them know that we're going to treat this as humanly as possible. We're going to work with our staff. >> Thank you. >> All right. Uh, I guess that concludes our work session. >> Yes. and uh we will roll right into our uh 6:30 uh board meeting. So, I will call to order the Typton Community School Corporation uh

072regular board meeting and uh like to begin that with the pledge of allegiance. I pledge allegiance to the flag of the United States of America and to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all. >> And our vision statement, growing empowered, future ready students who are prepared for a lifetime of opportunity and success. All right. This is the point in the agenda where we get to tell me something good. This is an opportunity for the board uh to speak into anything they've seen in the district or around the building um that's been especially encouraging. So, we'd open up the floor to tell us something good. I have one. So, um I was able to speak at the ISBA Leader Con last Friday and um had several

073different uh school corporations come up to me um mentioning our uh 100% graduation rate and also our attendance uh presentation that we did. And so I wanted to uh let Mr. Leech know that that work is uh being recognized in the other districts and those numbers. I was really proud to be able to pass all of that uh praise on to uh that team with Mrs. Capshaw and and others. But um the the 100% thing is a big deal. There were a lot of in the high 90s and they were a little frustrated. Um but um so congratulations again on that uh testimony again to the guidance department and and the uh the administration. So great work. Anybody else? I know we're going to cover a bunch during Blue Future, so we don't want to

074steal the steal the thunder. All right. All right. Moving on next to the Blue Future awards. Dr. Glaze, I guess. Uh, >> where Missy? I guess we're going to go in backwards order, so we'll Oh, >> going. Okay. Well, there's Sarah. Sarah's going to Okay. Thank you, Mrs. Wington. >> That's right. >> Okay. You're on. >> So, Mr. Johnson and I received an email that we would like to um read to you this evening um to recognize our Bloom Future Award winner. I wanted to take a moment to reach out and share how truly appreciated and value my daughter's teacher, Miss Nighter, is to our family. From the very beginning of the school year, it has been clear how deeply she cares about each of her students. She creates a classroom environment where students feel

075safe, supported, and confident. And that care extends just as strongly to the parents. She's incredibly easy to talk to, approachable, and open. Whether it's a question, a concern, or simply an update, her communication is outstanding. So much so that I rarely even have a question and when I do, I know I can reach out and receive a thoughtful and timely response. Most importantly, Miss Nighthouser is an exceptional teacher. My daughter has learned so much this year and even more impressively is retaining what she's learning. Watching her confidence and academic growth as she has been has been incredibly reassuring, especially as a family who made a transition from homeschooling to public school. To be completely honest, we were very nervous about sending our daughter to Typton. We had heard a lot of talk around town and

076carefully considered many different options. coming from homeschool. This was a big decision for our family and we plan to give Typton schools a fair chance until Christmas break before re-evaluating our plan. I truly believe that we are still in this district today because of Miss Nighthauser. The experience she has provided has exceeded every expectation that we had. Knowing that this is her first year teaching, I can only imagine how challenging that must be. Despite that, she shows up every day, gives her students so much more than what is required. Her dedication, openness, and genuine love for teaching does not go unnoticed. I felt it was very important to share with you because teacher like teachers like Miss Nighthelzer deserve recognition. She is making a real difference and we are so grateful for the impact that

077she has had on our daughter and on our family. Thank you for your time and for supporting teachers who clearly care so deeply about their students. So tonight, Mr. Johnson and I would like to recognize Ashley Nighthauser. So this morning at our uh weekly admin meeting uh we were sharing who our blue future award winners are going to be and Craig and I realized we're the energy is strong with our choir department here at Typic School Corporation because both he and I are honoring our choir kids. If I've got my middle school pirate kids, come on up. That would be wonderful. I've got seven kids that I'm honoring today here. If you guys want to go ahead and step on over there. Seven kids that I wanted to honor uh tonight about this award. So,

078let me go ahead and make sure that I get all of it right because I did have to write it down. Um so, six of them are sixth grade ladies that we have here. Okay. Um yeah, forget you, Dean. Uh we don't need you for a moment. Okay. Uh they are here this evening because do you guys want to turn around and face the board? I mean great to face them but you know. Okay. Um uh they are here because they recently competed at the ISMA solo and ensemble competition. Uh and that was not last weekend but the weekend before. Right. Okay. And so uh every single one of them uh earned gold in whatever it was that they were doing. So we had Gabby Henry wave here. Wave wave for us. Uh Gabby. Perfect.

079Who's saying when will my life began? Is that correct? Perfect. Wonderful. We have Hope who did your 16 Going on 17, right? We had PJ who is unfortunately not here this evening who did Can You Feel the Love Tonight which is great. And then Sophia saying uh these are a few of my favorite things from The Sound of Music. So they did a wonderful job. And then the collective ensemble of Leila, Hope, Sophia, PJ, and Olivia sang from lay castle on the cloud. Am I correct? Right. All of them did a great job and put a lot of good work into it and just wonderful to see that all honored with the gold rating but there is each. So Dean getting to you now. Okay. So Dean recently selected for something entirely different. He if

080I'm not mistaken both auditioned and was selected for the Indiana Honors Middle School Honors Choir. Right. Okay. Which then performed back in January in Fort Wayne. So, uh, one of around what, 150 kids that were selected or so. Yeah. Uh-huh. So, a very big deal and obviously a recognition of just the wonderful choir program that's going on here. Unfortunately, uh, the ring leader of the circus, Mrs. Haynes, was unable to be here to also have her uh, uh, you know, recognition for the work that she puts into this. Uh, but given the wonderful kids that we get to see as part of the fruits of that labor, um, obviously a program that we just love seeing and love seeing everything that comes from it. So, um, we'll be sad to lose Dean up to the

081high school next year, okay? But luck, but for the next few years, I look forward, ladies, to seeing what it is that you guys are going to be able to do. So, a big round of applause. Come on over, Gabby. I got your blue future. We'll get a picture here. Olivia, here you go. Dean, here's yours. And then it got the two. You're welcome. You also have the two. I will get first. So yeah, come >> I love homecoming. He kind of stole my thunder a little bit, but uh we did want to take some time at the high school and recognize those that went to to district soul and ensemble as well. Um, we have two ladies, but we also have the young originals that that um perform at that contest as well. Um,

082they're with Jenny, I think, right now doing doing practice. So, um, at district and on solo ensemble, uh, Jocelyn finished with a with a gold rating. I did not pick up what what she sang. Do you want to share that? >> Maybe for that one. And then Olivia also soloist got a gold rating on you thing as well. >> And then Kaden St also finished with the gold rating but she couldn't be here this evening. So um along with that the wos of the young originals and um Olivia will be headed off to the state competition that'll be at Perry Meridian High School um I have the date February 21st. So, just want to take some time to congratulate these ladies and everyone that competed at district. And then I do have one more. Emerson,

083if you want to come on down. >> It's like the price is right. >> Yeah, Emerson's no stranger to to board meeting. So, she's, you know, she's she's pro at this point. Um, uh, if you've kept up on Typton Wrestling on Facebook or watched our Facebook page, then you know that Emerson had yet another stellar wrestling season. uh in the girls side. She finished with an amazing 32 and3 record overall uh throughout the season. Uh but then uh went to sectionals this year and finished first at the Hamilton Heights sectional in the 170 pound weight class. Went on to regionals to finish in second place at Cooko in the in Memorial Gym. Uh which was which is really great. And then um finished fourth place overall at the state competition um at down at the

084Cortiva Coliseum. So that uh tournament has been two years and and uh Emerson has qualified for both of those and she's gotten just a little bit better each year. So I fully expect that next year we'll be recognizing her as a state champion. Yes. The trajectory that she's on. But I know that that Emerson puts a lot of passion, time, effort, energy into what she's doing and she always represents Typton very well. So congratulations. Good job. Right. Well, that concludes our um Blue Future Awards. And if you were here just for that part of the agenda, this is your cue to exit before you get pulled into a consent agenda and budget discussions. >> Uh unless you want to hear unless you want to hear about it. Uh but thank you again and congratulations to

085everybody on your blue future awards this month. >> Thank you all. >> Uh the following item on our agenda is comments from the community. We had no one sign up this evening. So we will move straight to the uh consent agenda. Um on that we have the approval of our agenda for this evening. uh the approval of minutes from the work session and our regular session and our board of finance on January 13th and also our executive session minutes um on January 26. We have the approval of claims which we have two payroll claims January 16th and January 30th and we have the uh the AP claims run for February included in that as well. We have the approval of the personnel report which I will read at the conclusion and we had no field

086trips and we have the approval to accept donations. Those are in your packet and again to look and see just the overwhelming generosity of our of our community um and some of our small businesses that have stepped up to support. So um those are in your packet for review. So if I'd be interested in a motion and a second to approve the consent agenda. Second. >> I have a motion and a second to approve the consent agenda. Any questions or comments on the uh the agenda? All right. All those in favor of approving the consent agenda, please signify by saying I. Any opposed? Consent agenda is approved. Our personnel report for February 10th. Um certified staff. Um we have no no updates on classified staff. We have the termination of Elijah Bogard as an athletic

087custodian in the high school. We have the resignation of um Haley Linberry and Sheila Lacy uh cafeteria workers in the middle school. And we have a transfer of Diana Hernandez uh from a part-time to a regular time uh food service in the middle school. We do have recommendations for Connie McLaren, a third shift custodian in the elementary school. Uh, Margarita Doc Cararmos Santos as a cafeteria worker for the middle school. Can't believe I got that out. Um, and then Tessa Holmes as a cafeteria worker in the middle school as well. On the ECA staff, we have the non-renewal of Elijah Bogart as a head track coach in the middle school and the recommendation of Aaron Steiner as an assistant swim coach for our middle school. And we have the approval of a volunteer for uh

088Andy Wesner as a volunteer baseball coach for the Typton High School. That is our personnel report for uh February. Superintendent report. All right. Um thank you Mr. Jorski for having that already up. What a guy. >> I know. I know. Oh, I hate when that happens. Okay. Well, we the roofing project, I can do this by memory, I think. Um, the re- roofing project, uh, they do have the top level of the auditorium completed. Uh, they've had some weather delays. Let's face it, it's been just a little bit crazy here the last month. Um, so, u, they are working right now on the band room and the choir room sections. You might have seen them as you pulled up because they're working as long as they can today with good weather. So, uh hopefully that

089that'll help. Um they did have significant weather delays. We are now on schedule versus ahead of schedule. So, uh we're looking at uh you know a general completion by Memorial Day. Um I think there's probably some cushion in there. My guess is it's probably going to be closer to the end of April. Um but uh everything is still going well. Um they're uh they there were there there's a lot of complications with the uh the auditorium roof and I think they're kind of glad they're done with that one because uh that's a complicated roof system. So um anyway, uh I I am very grateful to Henshaw. I think they've done an outstanding job and they've they've worked in some weather that I would not have worked in. So I do appreciate what they've been doing.

090uh the pool deck. Uh the week of March 23rd, uh we intend to drain the pool um and begin the deck demo. Um if you've been in the pool lately, you might have noticed where the paint's chipping. Um so once since we have the paint or we have the water out, we're going to do some warranty work on the paint. That's not going to be a cost to us. Um but uh the company's going to come in and put a different type of paint down uh that hopefully will not chip. So, uh, we're we're going to, uh, keep our fingers crossed. And then, uh, we are setting, uh, starting blocks. The, um, the H Heartland Swim Club, uh, donated starting blocks. And, uh, so, uh, we will actually take up the old ones and fill

091in those how they're mounted and actually put in brand new mounts because, uh, the new systems need a different type of mount. So, um, so that's going to happen, uh, once everything's drained and and all the demo is done. And then we will put the new top over. Um, we will ask for approval of mowing bids, um, with the approval of the advertising advertisement for bids later on tonight. Um, and then snow makeup day, March 26th. Um, we did that on the Wednesday that we, uh, had to call a cancellation. Um, we don't really like to do more than two e-learning days in a row. Um, so that will probably continue to be a practice as we move forward. Um, so we still have one e-learning day left. Um, hopefully we won't need it, but

092you never know. Um, so, uh, anyway, so that'll be on March 26 and then spring break will begin on the 27th. Uh, we will, uh, we've talked a little bit and shared a little bit with you in our weekly update about a retirement incentive. uh Mr. Jorski and I will do a review of that during the work session in March and then ask for your approval in the March meeting. And um April uh we we met with uh the middle school ELA team uh earlier today and we will have curricular material approval um in April. So that'll be coming up next. And that's it for me. Any questions for Dr. Glaze? >> Scott, you're back up for the spotlight on schools. >> See if I have any better luck with this present. >> Okay. Um,

093so, uh, thank you. Uh tonight uh I just want to spend a few minutes here uh going through our I learn checkpoint 2 results uh that uh was recently completed here um this just this past month. Um goal is to simply explain what these assessments are uh why we're required to give them what the data is telling us right now and most importantly how we're responding uh to that data. though. Um, Indiana requires uh school corporations to administer the three-year island checkpoints in addition to the, uh, spring island summitive assessment every year. Now, uh, this is our first full year going through it. Uh, the I learned summitive again is still the official accountability assessment for uh, our school. Uh, it's given at the end of the school year and measures overall mastery of the

094academic standards. Uh, I learn checkpoints on the other hand are just formative assessments. All right? They'reformational assessments. They're designed to give schools and families snapshots of student learning during the year rather than waiting until May to figure out how your kids doing. Um again, the checkpoints are here to help answer important question. Are students on track now? And what do they need next? Um it's why the state now requires them. The attend is earlier insight, earlier support and better instructional decisions for our staff. Uh so just taking a look uh with English language arts to start. Uh overall ELA performance is a bit mixed. Uh I I uh we have areas of strength and areas where we know we need to improve. Um several grade levels performed at or above the state average uh while

095others were below. Again, you can see from the chart there, third, fourth, uh fifth, and eighth grade were all above state average there. Uh one area uh that we want to be really transparent about is our sixth grade ELA where again proficiency rate was well below state average there. Um again, it's certainly not a result that we're satisfied with by any means. something that we're continuing to work on and uh monitor closely with the sixth grade team and and building uh leadership uh to to strengthen tier one instruction. So that first time instruction, making sure that kids are getting it the first time around. Then also refining that targeted intervention for students who need additional supports beyond that tier one instruction. Um again, this is exactly why these checkpoints exist. Uh it allows us to

096identify concerns early and respond to that with support rather than waiting till at the end of the school year. and time to move on to the next grade level, right? Um so again, that's part of the advantage of having this math on the other hand is a is a a little different story. Uh very strong results here, uh particularly in our elementary, but also uh in our middle school. Uh at the elementary level, our students performed more than 20 percentage points above the state average in each of those three grade levels. Uh that is really exceptional uh and a strong indicator that our elementary staff are building on uh solid uh mathematical foundations for students. I think what's important to note is um you know we're we're in year one of our reading curriculum in

097the elementary uh we are in year I think four now uh in math for both elementary and middle school for that curriculum adoption. So I think this our our staff have gotten pretty comfortable and familiar with the resource. I think that's helping. I think some of our instructional practices are definitely stronger and you know success breeds success when it comes to these types of tests right as students have successful we can kind of build off of that. Um again at the middle school we saw positive results. Both sixth and seventh grade math performed above state average which reflects that state growth in effective instruction. Again you'll notice the eighth grade didn't um exceed the state average at this checkpoint. Not altogether unexpected. Um again at the time of testing students uh had not yet received

098a complete instruction of all the uh standards assessed. Uh that's kind of a challenge with some of these checkpoints, right? The state kind of sets these arbitrary this is uh the standards are going to be assessed at this time and uh that may or may not have matched up with our uh current year's um curriculum maps. So uh this actually happened in checkpoint one um with 8th grade in particular. And when that happened when uh the thing with checkpoints is they allow you to take two opportunities uh with that assessment one time and then you can take it at any point in the rest of the year for your second opportunity with that particular checkpoint. When we did that with the first checkpoint in the fall, we saw over a 15% uh jump in uh

099scores for that eighth grade group. So I think a lot of this is just like I said before, it's informational. This is just a formative assessment to let us know where kids are at today. Um and I are I'm very confident of that particularly in our math world that our teachers are working um with those students providing that intentional intervention. Um and we we should see growth from that. Um again just reinforces that critical point. Uh the checkpoints are are valuable data for us to make sure we are responding to our students uh growth or uh lack of achievement and we can uh make sure we uh provide them additional supports. Overall very encouraging numbers there. get really excited about some of those. Um, so the most important part of the conversation is how do

100you respond to it? Right? I've mentioned that a few times tonight. Uh, yesterday's professional development day was actually intentionally designed to give elementary and middle school staff uh that time to analyze the data deeply and collaboratively. Um, our bill administrators with the support of our reading specialist, Mrs. Higen Botham uh did an excellent job uh leading a detailed review uh of these uh results not just the percentages that you see here from a high level but actually breaking down uh the results standard by standard student by student uh allowing us to identify exactly where students are struggling and who's struggling and where they're excelling as well. Um, this level of data is powerful for our staff, allows us uh to plan targeted interventions, like I mentioned, adjust instruction and provide support for this specific intentional

101and responsive um for student needs. Uh, this one I'm sharing primarily just to illustrate a pattern uh that I noticed because I stare at graphs too much. Um, but between checkpoint one and checkpoint two, they assess entirely different standards. So, comparing the two is really not great. It's apples, oranges essentially, right? Um, with that said, I thought it was worth noting that in nearly every grade level and each subject, our students perform better on their initial checkpoint 2 attempt than they did on their initial checkpoint one attempt. Um, one possible takeaway is that both uh students and staff are becoming more familiar with the expectations of the iLearn style assessment and questions. Uh, knowing the content and knowing how to demonstrate your knowledge of the content are two separate things. Um and I think sometimes

102that gets lost in translation with these assessments. Uh so you know students can understand the material but struggle with how to the questions framed by administering these checkpoints on more than about a third of a year each time spring winter fall. Um we're giving that repeat exposure to the platform and style of questioning which again could help our students become more comfortable with confidence over time. U but of course I could just be over analyzing this entirely. it's one data point, so I don't want to overreact, but I just thought it was kind of interesting to note. Uh, and also an educational point to not try to compare different checkpoints. Um, overall, uh, my big takeaways, uh, as I described, pleased with the data, uh, but certainly not satisfied. There's definitely areas for growth and

103improvement, uh, in each area. Our elementary schools, again, are establishing that strong academic foundation that we expect to carry forward into the middle school years. And at the middle school level, uh we continue to emphasize best instructional practices, collaboration, uh sharing effective teaching strategies that we can build consistency across all the classrooms. When you have one subject in uh having success in one particular grade level, but maybe not the other two, uh I think that kind of screens, hey, what's working well in that classroom? How can we share that with our other staff? Um again, the data helps us focus our work, refine our practice, and ultimately better serve our students. So again, uh that's the purpose island checkpoints and that's how we intend to use them. Does anybody have any questions about that? Yeah,

104it's just >> you're asking if they are >> I'm asking um from checkpoint one. I was concerned about one of my son and so jer kind of showed me that there wasn't necessarily working correctly the way I understood it. they would ask them below proficiency questions and as they got those right it would move to at proficiency and then to above proficiency and it was showing based on my sense that it wasn't working correctly and so I just wondered if those worked out or >> I am not I'm not intimately familiar with that level of detail of the workings of the island assessments I'm not sure if Mr. errors has additional things in there. >> Yeah. Well, and I I do look at those things pretty carefully and obviously was able to chat with you

105about that. Um I'd have to look at each student's individual test to be able to kind of give that. But I you know, one thing Mr. Dorski mentioned the checkpoint one opportunity two that was given in math and you know it's hard to always put these data points in the exact proper context. Uh, for example, when some students who did very well on checkpoint one, opportunity one, took it again. You would think, well, they got it the first time, they're going to get it the second time, too, right? Oh, no. Many students dropped, they still maybe were at proficiency. But that does tell me these tests aren't perfect assessments of students knowledge. You know, they're affected by a variety of things. More importantly, and this is what we often emphasize with teachers, these are the

106kinds of questions that students are going to eventually end up getting. Are we having students practice this day in and day out in what we're doing in our classrooms? So even if maybe putting it in that context, students recognizing these aren't perfect tests, but these are good knowledge questions. Um, and that again allows us to bring it back to the instructional piece rather than point at the test and some teachers are want to do and say, "Ah, it's a broken test." So, and that I think helps us to make sure that we're having appropriate conversations and contextualizing it well. this one >> curriculum wise are we aligned in um elementary and middle school on like what uh program we're using >> uh >> in math and in math they're two separate programs uh in math

107the elementary is um uh sav is it in is it in vision that am I thinking somebody else I can't remember the exact name but it's Savis uh which used to be Pearson uh they change their name all the time uh and Then the uh middle school is curriculum associates um which is the I Ready Math. Uh in the uh elementary for reading we just adopted that. That is McGraw Hills Open Court. Uh that's again our first year implementing that. And then uh we're currently using Amplify in the middle school. Uh and we're about to have a reading adoption for the middle school here in next uh next month or two. Yeah. >> Uh so the answer to your question is no. They are not aligned there. And I think the other side is they

108they are aligned to their their curriculum they're using. They're not necessarily aligned to these assessments because then that would change the scope and sequence of the curricular materials because they're they're not going to match. Does that is that was more of what you were asking and maybe I'm just reading into that a little too much. My big thing is why do we see such a huge drop from fifth grade to sixth grade and even state average wise but state average is not that big of a drop as what we see in our actual students and to me >> if it's I mean curriculum can be t can be part of it but also I think it's the reliance on technology >> I think there's there's multiple factors that are happening in sixth grade um I

109think that Mr. dwarfs. I would agree on that. >> Yeah. >> So, uh again, I would say to your point, uh Miss Wolffer, I would say that it's it's not it's hard to pin on one thing to your point from from my perspective, the curriculum is a tool just like technology is also a tool. It can be used well, it can also be used inappropriately. Um and that goes back to the quality teacher you have. That goes back to the type of support and professional learning that we provide that teacher. Um, and it's also an accumulation of the skills those students have learned over time. Um, I'd need to go back and look at our historical data of this particular cohort because again, cohorts of kids kind of have different trends. Um, not that that's

110an excuse, but that's something to kind of monitor and understand when you're looking at the numbers. I would say that I don't I don't see that as an excuse. I see that as something that we need to take on head on as a challenge. Um, and I also want to just pull back a little bit. I want to be careful not to I want to re respond to this data. I also don't want to overreact to this data because again it is a checkpoint. It is a it is a point in time. Yes, it's concerning not being at least at state average. Um, particularly when you see success in the earlier grade levels. Um, but at the same time it's it's a checkpoint. It's informational data and what's more important is how we as a

111team respond to it. And if we're not getting growth or results from that, then we're not doing something right. That's something that we should be held accountable for. >> So, as we head into getting scorecards and grades from the state, where is this data pull into that format? >> Yeah. So, it really is more than an assessment tool because >> we're going to be held accountable for these. Correct. So, that the checkpoints don't play into it. The final assummitive assessment in the spring will. Okay. Um, and it's not finalized. We've seen drafts of it. One thing I think is important to note is you you punish is a harsh word, but I'm going to use that. Punish. You get punished if your students are uh not proficient or below proficiency, I should say. If they're

112approaching proficiency, there's a big gap between below proficiency and approaching proficiency. Approach proficiency is like a let's throw a number out of 60%, right? as opposed to below proficiencies you get zero percent. And then uh getting app proficiency is somewhere like 80% and then above proficiency is the 100 or whatever, right? So kind of using that as like a gauge again rough numbers there because they're changing the rules. But um getting kids at least approaching proficiency is huge and growth is also a major part of the current draft of that um uh accountability grade. So those are the areas that we're really focusing on. That's what we're emphasizing to our staff is what are we doing for our kids who are below proficiency, who are multiple grade levels behind. How are we showing growth for

113those kids? How are we getting them to that achievement of at least approaching proficiency? Get them in the ballpark and then we can provide more target instruction, get them at and above proficiency. >> Any other questions for Mr. Jorski? >> All right. Uh moving on to our department reports. in your packet is uh uh the technology uh report, the associate superintendent report, and uh Collins athletic uh director report, and also um the um Adam's director of food service report. So, I guess the big news out of there since Adam showed up for the meeting is that he's now allowed to serve two whole milk. >> So, I thought that was a big win for the world. Yeah. So, um congratulations on that. Um, any questions on any of the uh findings in the department reports?

114>> I just wanted to ask Adam a question. We talked about Taco Tuesday such a hit. >> Is that right? And >> Tuesday was a joke because the sentence was worse on Tuesday. I wanted to fix it by doing. >> Sorry, you weren't here when that started. It's a repeating joke with Adam and I. Well, I was going to suggest a wings Wednesday. >> Oh, that's a great idea. I like that. >> Your own sauce. >> There you go. >> The worst day, I think. >> What could go wrong with that? >> Friday. >> I love it. Very good. >> Um I just saw the um AD's report about um getting a quote for resurfacing the burnout floor. Mhm. >> That it just seems like >> we have to we have to do resealing every

115year. That's what it is. Yeah. >> Yeah. It should be resealing. So, yeah. And actually every two years. So, we're due this summer to do a recealing. So, that's we were trying to get some multiple quotes. Um we got one quote that was really really high and so we're just trying to get some multiple quotes. And again, that's just part of that maintenance. >> Really like makes sense. It says resurface. >> Yeah. Should be it should be it should be recealing. Yeah. Sorry about that. Yes. >> All right. Very good. All right. Moving on next. Brooke, the floor is yours. >> Thank you. Um I just wanted to set out the 2026 budget amounts. You will see those um at the 1782 notice with the exception of education and operations. Just adding on those purchase

116order carryover figures. Um, so your appropriation reports will total those amounts there at the end of each line. Um, January was our three pay month. We did transfer 100,000 from education to operations and after that ending the month with um 776,874 in education, 532,748 in debt service, $818,588 in operations, and 2,35,833 in the rainy day fund. Interest came in at 20,51124. >> Very good. Thank you, Brooke. Um, any questions, comments for Brooke. All right, I did forward you guys an audit um that uh Brook's group went through and it was it was impeccable. So, great job to you and your team on >> Linda and uh great job on that. No findings uh is is always a good way to end uh get out of an audit. >> Makes us smile. >> Excellent job on

117that, Brooke, for you and your team. So, uh, we have no old business, new business. We do have the approval to advertise for mowing bids. I know up until today, it's been hard to believe we're going to have to start mowing grass soon, but, uh, permission is being asked to advertise for mowing bids. Uh, this would be done in time for the 2026 mowing season and would be a two-year contract. Uh, bids would be approved at our March board meeting, I think, as uh, Dr. Glaze referenced earlier. Um, it is recommended that the board give permission to advertise for the mowing bids for the 26 and 27 mowing season. So, I'm looking for a motion and a second to um give permission to advertise for those mowing bids. >> I move to approve to advertise

118for mowing bids. All >> right. I have a motion and a second to approve the to advertise for the mowing bids. Are there any questions or uh discussion on that? All right. I do think it's important at this point for the public's perspective is that we did look at um doing this ourselves as opposed to having an expenditure and there was just no way to do this um as whatever economically as it is to bid it out. So it was one of the areas that I think we looked at to say could we get mowers and people and and do it ourselves and we just couldn't make those numbers work. So, from a transparency perspective, we're not uh we're not just doing this because we did it last year. We did take a look at

119it. So, um >> I also looked at goats and goats. That's a great idea. Yeah, I like that. Yeah, the winter was a problem. >> But we we do have to do something with them in the winter. Yeah, >> that's right. >> The goat yoga. >> So, but I do have a motion and a second to approve the advertising of the mowing beds. Would all those in favor please signify by saying I. I. Any opposed? All right. Motion carries. The cancellation of stale checks is next on our agenda. According to Indiana Code 5-11-10.5-2, all warrants or checks outstanding and unpaid for a period of two or more years as of December 31st of each year shall be declared void. The list of checks is in our packet and will be cancelled upon approval. I am

120looking for a motion and a second to approve the cancellation of the stale checks. >> I move to approve the cancellation of stale check. >> Second. >> Right. You have a motion and a second to approve the cancellation of stale checks. Any questions or discussion? All right. All those in favor of cancelling stale checks, please signify by saying I. >> I. >> Any opposed? Motion carries. Um the other matters to come before the board. Uh we have no advisory committees um uh scheduled at this time and we do have a schedule of events. Uh February 14th is Valentine's Day. February 16th is President's Day. No school. Uh March 8th, uh thankfully daylight savings time begins again. And uh on March 10th there, we will be in this uh room again for our monthly board meeting.

121Uh March 13th will be the end of our third nine weeks period and March 26 is a snow makeup day. So school will be in session that day. And then gloriously on March 27th, spring break uh does begin. So those are our schedule of events coming up. Uh if there's no other matters to come before the board, I'd be looking for a motion and a second to adjourn. >> Um can I say something real quick? February 14th, if you don't have dinner planned, the high school football boosters are doing a chicken noodle dinner. Um, they're selling tickets for $10. I think it starts at 5:30 or 6. >> I think it's 5:30, but it's Yeah, it's in the cafeteria cafeteria. So, awesome. >> We don't have plans for Valentine's Day. >> Hey, there you go.

122>> That's a cheap date, honestly, considering how much it costs. >> Entertainment. >> There you go. I know. We >> know how you're spending your Valentine's Day. >> I know. I'll be here. >> I'll be working. be great. >> Oh, very good. Thank you for mentioning that. That's >> Yeah, that's great. Thank you. >> Right. Can I get a motion and a second to adjurnn? >> I move to adjourn the February meeting. Second. >> Have a motion and a second to adjurnn. All those in favor, please signify by saying I. I. >> We are adjourned. Thank you all.