001Okay. Well, everybody, it's Wednesday. I have not been able to get that in my head all day today. So, welcome to Wednesday, September 24th, 2025 um special board meeting. Um obviously being special because we are meeting um have an additional meeting and on a different day and time than our normal meetings. So, we'll go ahead and we would say that that is we'll do a call to or I'm sorry, call to order and roll call, please. >> Mr. Bowman >> here. >> Mr. F >> here. >> Mrs. Mr. Lindamman >> here. >> Mr. Mayer >> here. >> Mrs. Winger >> here. >> Okay. And number three, if I can have a motion to adopt the agenda. >> So moved. >> Second. >> Mr. Bowman. >> Yes. >> Mrs. Winger. Yes. >> Mr. Cole. >> Yes.
002>> Mrs. Lindamman. Yes. >> Mr. Napier. >> Yes. >> Okay. And one of our reasons for our meeting this evening too is um treasures report. And Heather has a presentation for us tonight. So number Number four, we'll go ahead and get started >> with part of the new House bill. It is now required that the forecast be filed by well this year, October 15th and then February 28th, starting next year it'll be in August and still again by February. Um so in order to get my forecast filed in a timely manner because then they even came out and said that uh the cuto off period is October 15th but if you have errors on your forecast and say I filed the 13th or 14th I will not have time to go in and correct if
003there were any errors. That's the reason I am asking to present it tonight. um just in case anything shoots back from the state that there were errors or something misloaded into OD. So I am presenting my forecast this evening. Um I do have I gave you the 25page report and then part of Gary's uh board update he did link in the presentation that I am going to present tonight. So, uh, the first slide that I have here is the current fiscal year. And I'm sorry you're so close, Paul. >> So, uh, currently based on information provided, the district will end uh, fiscal 26 by 22,000. Uh this means that revenue will surpass expenditures by 22,000 for fiscal 2026. The uh projected revenue for 2026 currently local taxes make up 41% state funding is 53% all
004other revenue is right around 7%. Uh for the local taxes, real estate comes in at 36% and public utility is almost at five where where it's 4.82% of all local taxes for state funding or state aid. State funding comes in at 44.8%. [Music] Restricted aid, which restricted aid is your student your student success and wellness funds, DPIA, gifted um English Learner and Career Tech. Those are all our restricted funding. That comes in at 2.65. And state share, which is your roll back in Homestead, comes in at 5%. The decline in student enrollment and no increase in the state's base cost for students, the district will operate under a financial guarantee beginning in 2026. This means that um the state will give the district basically an additional 38% to meet us to that uh financial benchmark
005at the 2020 level. By 2030, the state will be given um an additional 1.1 million in state aid. Or you can look at it in different direction where we would have to increase our enrollment by approximately 84 students to get off the state guarantee. The current expenditures personnel makes up 75% purchase services is 15% and all other is 10%. The personnel salaries make up almost 53% of that and benefits is almost at 23%. Um the state average or where you want to be with salaries and benefits, you really don't want to be anywhere higher than 82%. So we are right at the 75% mark. purchase services. Those are our contracted services and utilities. So the contracted services are mainly like we contract for physical therapy, we contract for OT are that's all of our ESC
006contracts are in there as well. Uh and then the projected expenditures with supply capital outlay and other operating uh that the 1.4 4 million that is the remainder of the bus garage is in that 1.4 million. Uh yes that is all for the expenditures in projecting forward. Uh again for fiscal 26 we will have a revenue surplus by fiscal 28 total expenditures are expected to exceed revenue by 329,000. This trend is expected to continue with expenditure surpassing revenue by 1.3 million by 2030. Uh this financial shortfall will result in decrease in the district's cash balance. So by uh 2030, the district's cash balance will be right at 5 million projected to be. The average change in revenue and expenditures both revenue and expenditures are projected to decrease through 2030. This is actually reversing all historical
007trends. Historically revenue has seen an average increase of about 5% a year where now it's anticipated to decrease by 27%. And this is primary primarily due to the reduction of state aid. Expenditures have also increased by 11% and now they're projected to decrease by 1.9%. A lot of that 11% historically for the last two years we did transfer funds out of general fund over to the 070 and also the bus garage. So those are being pulled out and we're seeing a reduction in expenditures. Um again we are uh seeing a decrease in revenue as well days cash on hand. The currently we have a policy for cash on hand of 90 days. Uh as of for 2026 we're going to have 193 days of cash on hand. By 2030, we'll be down to 111. This
008is 21 days above the cash reserve policy. At that time, we may want to look at having a maximum or a minimum cash reserve policy. That'll be something that will could be discussed with the finance committee. Um, according to the state, we should be right around our cash reserve policy and right at that 40% mark of expenditures as your cash balance. district educated. From fiscal 21 to fiscal 26, the district has lost a total of 81 students. The the biggest loss was between 24 and 25 where we experienced a drop of 49 students. Over the 2-year period, between 23 and 25, enrollment decreased by 3%. And over a five-year period, enrollment has decreased 7%. I do show a slight increase in enrollment. That is based on live birth data that is provided by the state.
009Once I get accurate live birth data and it will be unfortunately late November, I mean late October, early November, the forecast will be updated. But as of right now, this is according to live birth data. Um that's the reason for the just a slight increase moving forward. I only have additional four students for next year. Uh per pupil expenditures. The decrease in per pupil cost from 25 to 26 is attributed to the return to the standard purchasing cycle, which means that everything will be returning to normal starting to 2026 where we're not going to have those extra expenditures of adopting um last year we adopted multiple new sets of curriculum and purchased several supplies of the furniture for the new um engineering programs. and uh just mainly was mainly due to the curriculum. Um and
010but even though it decreased from 25 to 26, you can see that it will continue to grow as our expenditures grow from 26 to 30. So by 2030, expenditures will per pupil expenditures will increase by almost $1,700. And what it costs to educate a student per day is $72. The local resident or property owner in Fredericktown, it cost them an average of $2448 a day to educate the student here in Fredericktown where the remaining is picked up by state or federal funds. So it's only it's 34% of the $72 to educate the student here in Frederick Town. And here is my forecast. Um so for fiscal 26 it is projected that we will end the year with a revenue surplus of 200,000. it'll be projected of 85,000 of a revenue surplus and then we go
011into um revenue shortfall beginning in 2028. 2028 is 328,000 revenue shortfall. Then it goes to 98,000, then 1.3 million. So for 2026, we will end with 7.5 million. And by 2030, we'll be down to 5 million. And we will we will be right at that 40% mark by 2030. And that is my forecast. questions. >> 2030. >> Yes. >> Yeah. Sorry. 2030. >> Thank you. >> Yeah. Okay. So, let's do a motion to approve the um fiscal year 26 5-year forecast and then we'll do some discussion. >> So, move >> second. >> Okay. Questions, comments, all the above. Mr. Napier, you are up. >> Um, so just I just want clarification. >> Yes. All projections are based on current things that are in place. Nothing as far as property. So with the property t like
012if they would roll that back, this is I and this is clarification for myself. I don't really understand. You hear all these things about if they roll this back and then they're going to have to get that money from some place. Would there automatically or would that then have to be um would it be automatically in place a um a sales tax or would that have to be figured out? Okay. Just say yes or no. >> Yes. >> Okay. >> That is the talk as of right now. >> And my question then is there would be technically they're putting the cart before the horse. >> Yeah. >> Okay. So clarification your question being if they take away property tax they're going to have to substitute >> question one question >> you did >> listen I'm
013still thinking it's Tuesday so >> it's Wednesday >> I know I know >> I was asked that question earlier this week what would happen if property taxes do go away if that gets on the ballot and for whatever reason property taxes just disappear first we'd be the only state in the United States that does not have property taxes which is un which is unheard of >> um but on the reverse side, what's going to happen? >> Sales tax. They're they're going to have to recoup the money somewhere. So sales tax, right now we're right at what 7%. You're going to see anywhere between 27 to 37% sales tax. >> What was that again? How much? What percentage? >> Between 27 to 37%. >> Because of the county that we live in 18% increase. You'll become
014a what? >> Sweet. >> Next question. >> Um, it's not the worst thing it's ever been said. Um, you had a slide back there that had it was like 1.4 or 1.14 million like in a for like a bus garage down here. >> Yep. It's like early on early slide. >> Yep. One more back. Oh, right. >> Right there. Can you explain that again? Is that kind of >> That is all supplies. So all of our building supplies, all of Neil's, all bus garage, all of Brenton's. >> This is This is the bus garage plus all of >> correct. That is everything. That is all supply category. Okay. >> So, we're talking curriculum, maintenance, bus purchases, you know, uh tires, fuel, everything would be in that category. >> Okay. Which also includes the bus, >>
015the remaining bus garage. >> Just one. >> Yep. >> This is more of a question for Mr. Chapman. >> Wow. >> I'm telling you, he's like fired up tonight. >> I know. I'm kind of like I'm just sliding back getting out. >> I like these Wednesday board meetings. So on the piece about the additional curriculum >> for this year, which I know we approved a bunch of it and I have not seen it so much this year, but what and maybe you've answered this before, but it's just something that popped in my head. I'm sure the principles in that are checking with teachers to make sure that they are using using the curriculum around that. And you know what I think of TPT, not your TPT or whatever that thing's called, but teachers pay teachers.
016Is there any type of I'm trying to think of even like I know you can see that they're using it or not, but like data that shows what we're getting out of that curriculum and do we and do we get that? >> Yeah. >> Does that come out like >> what you're referring to that and you if you remember back in the spring when we had Jan Jan Reynolds present on the HMH curriculum that we purchased for the elementary. So that's what you're referring to. >> Yes. >> Um as far as where we are right now, we have a professional development day scheduled for >> Friday, >> not to mention even the second of the year with uh with just teachers was dedicated to beginning the training um specifically for HMH. So you're asking a
017question as to the um the fidelity as far as the implementation piece of that. We are we aren't going to know that probably for toward towards the end of the year, >> right? as far as how well we are implementing and also because we have so much training to provide with that curriculum being brand new. The other thing on that, I know this is getting in the weeds a little bit, but we don't have the mindset here of if we have something like this, we're rolling this curriculum out. And if it's we're not seeing the the fruits of that right away that we just cut it, cut bait like this is there's a plan like to to >> see it through a little further. >> See through. Yes. You usually you're on and this district
018has been in some cases, don't want to speak out of line, but um where you're on a five to a sixyear curriculum cycle, >> okay? >> Where you are um evaluating a certain curriculum, then you would be implementing um and then you would also then actually at the end of that cycle, you're going to then start a pilot piece which we did last year and the year before for that. So right now we are in that implementation phase with that. So you're looking at a cycle of that as far as um don't like to use but the word buy in but I'm going to you're good. >> But that then becomes the job of the administration, teachers, everyone who is um responsible for that as far as maintain the integrity of that implementation along the
019way. >> And teachers will over time um if it works, they see success with it, they will go after it. Then there's also times though too where it's maybe not meeting the needs of particular student or particular class and they do they have that flexibility to go outside of that and use additional resources which yes, you want to have that autonomy in the classroom for the teacher. But yet this is board approved, board adopted curriculum that we've spent allocated district dollars on. >> This That is a mandate, but this is a curriculum that we would use. >> And that's I think that that's twofold there. It's like we've mandated this >> using it. We have that >> not that we're monitoring it, but kind of. >> Yeah. Not that I'm not that I'm sitting over
020here going, but also I just like want to make sure that like we've that's a lot. That's a big jump in that one slide. That's what really caught me. the slide of per per student using per student cost to educate a student. So that's what kind of caught me kind of and I just want to make sure that we've got this this again taxpayer dollars and that we are doing. Now I'm going to go a side too though with right now with technology >> a lot of online. Yes, that has increased the cost dramatically too because they will change that online piece or require additional licenses >> and they upcharge other >> they up charge quite a bit that's created a new wrinkle >> if you will and they have no problem in discontin discontinuing
021a certain addition and saying this is a new one you must have that too and That not only creates frustration as far as in the treasures department, budgeting side, but also on the teacher side as well. >> You know what I mean? Because >> instead of it used to be you get a new book every couple years and now it's a new piece of it's it's a new version of and it's yearly. >> Probably can happen more often because it's able to >> Oh yeah. >> The biggest piece is how many >> seats or licenses you have. I mean I don't know how many times even Britain has come to me and said, "We need to purchase additional seats for this, this, and this." And yeah, you know, you can do it. >> And a
022lot of the in a lot of the companies, you know this, they don't it's if it's for if it's >> you may only have like a certain amount of kids using it, but they'll charge you for every kid that you have >> and they go to the ITC and they grab that number. >> Yep. >> And it's number of students. I'm arguing right now with power school regarding that. >> Not FT. It's not FTE. >> Nope. So, >> Yep. >> We are also responding to the science of reading. >> Yep. >> Which obviously was put in place, science of reading is definitely uh as far as literacy instruction is the way we should be going. But also though too, when that came in from the state level, I'm going to say mandate science of reading
023that required all school districts then to adjust the curriculum. with no money from the >> they provided some for the professional development >> for the professional development but as far as the physical curriculum and that >> so I mean we have to respond to that just beating the drum for >> I understand any other drum beating >> no >> anybody else >> I know I know it's good it's Good. I had I chatted with um Heather a little bit earlier just to make sure that I was correct in my thinking, but I guess something that I guess I'd like to say is that if I was, you know, had a legislator in front of me right now um or is listening to this recorded special board meeting, you know, we're thankful for the guarantee in
024our situation. This is speaking just of Fredericktown local schools. Um that guarantee though is based off of 2022's, you know, cost to educate. Um so if we could ask for additional, it would be to update those base costs so that our guarantee funding would be comparable to what we're spending or whatever. But I guess it's a good thing. I mean, we're glad that that didn't go away in house. I am glad used where in the past we would see anywhere between a 2 to 4% increase of per pupil base cost funding and you you take that 4% away to zero. >> That's that's quite a hit to any district. But >> um thankful for the guarantee at at that point at least we are guaranteed a certain base amount, >> right? >> Just wish it
025was a little more. >> Right. Um, Don mentioned it last meeting, but we'll eventually um, our taxpayers in this district will see a little bit of a reduction in their property taxes once we satisfy the bond levy, which won't be too far from now. So, that's good. >> I think that's I guess. >> Thank you, Heather. This is excellent. >> She makes it palatable. I can I can understand pictures, >> right? Well, that's why you notice that 2025 graph like a little higher behind you. >> That's what got me thinking. >> Yeah. >> So, >> yeah, I feel you. >> Feel it. Okay. >> All right. Well, if we're ready, I think we're ready for our roll call. Okay. Mr. P. >> Yes. >> Mr. Napier. >> Yes. >> Mr. Bowman? >> Yes. >> Mrs.
026Lindamman? >> Yes. >> Mrs. Winger? >> Yes. >> Thank you. >> Okay. Moving into number five, A, B, and C under superintendent's consent agenda. >> Okay, thank you. We have just three items here. The first one is uh a result of the policy committee that met uh what September 15, but that's policy 8305, information security. Um this one here is is still with the push with the auditor of state and and cyber security, all of that. It's um that's at the forefront right now. Uh but this one they're recommending that we have this approved by September 30th. It will go into play then January 1 of 20 6. Next month we will bring the other batch of all the other policies that we reviewed. So that'll be presented there in October for a first reading.
027But this one we just need to get approved um with the first reading this evening. Item B is a motion to approve the AP easement and right away. I've been talking a lot about that. We now have that secured and executed. Just need formal approval here tonight. Uh we're looking at what they're telling me is two to three weeks out to have that all completed. So that's that's some good news there. Um, item C then is a motion to approve a resolution for Frederick Town local school district board of education to approve, repair, and large school district property, including the replacement of the surfaces of the track and football field. Direct the superintendent of treasure to prepare and publish an invitation to bid on the project as presented. Um, this has been an ongoing conversation
028with the district. We've met with our coaches and also have met with the athletic boosters last evening. Like to thank Mr. Bellman and Mrs. Wanganger for attending that as well. to share there the um potential project scope of the project as well with this. Also want to thank Neil. We'll be meeting tomorrow to finalize the uh the bid specs and to get that out along with Heather there so we can get that posted but it would have to be posted for 14 days and um different requirements within that but uh this will begin that process and then we'll start the communication as well. But uh we're excited about this, but yet some trepidation there because there is a lot of work ahead of us and we got to make sure that we're doing doing it
029the right way um and making sure that we're making good decisions along the way. But I want to thank a lot of a lot of involvement here to get to where we are right now. So I we'll have a few more updates on the bus garage. Neil give us an update on the bus garage there briefly and then when we get to your discussion item after the motions. >> Okay. All right. Then I will entertain a motion to approve the superintendent's consent agenda. >> Second and discussion. Neil, as far as um maybe this is the appropriate time or not, but as far as the bus garage update on where we are with the paving, if you will, and even down here. >> So, I met with him yesterday backend weather. just encouraging. We I was
030down there today, too. Took a look around and they'll be ready to go mid October soon. Hopefully want to move everything down there. If we can get this completed, do it all at once. I'd have to move back and forth, but um if you have a chance, stop by, take a look at it. It's it's it's pretty nice right now. So, excited about that. Also, then Friday, we do have u seal coating going on down here. >> Weather permitting. Sorry. Yes. >> So, yeah. So, there's still a lot of work going on. >> Share a little bit about that, too. I know we had an update there. pretty late. So I can go without UAV. Yep. >> Thank you for that. >> Or grandpa something. He's been responding. So, but thank you for that. >>
031Anything else discussion wise? >> Okay. All right. I think we're ready for that was Shelley and Paul. You can pick whichever you want to pick. >> Who was first and who was second? >> Mrs. Winger? >> Yes. >> Mr. Napier? >> Yes. >> Mr. Bowman? Yes. >> Mr. Pulk? Yes. >> Mrs. Lindamman? >> Yes. >> Okay. Think we'll roll into number six. >> Let's take a Yes. Um we'll now hear from Scott Griven LLP, a representative from there on construction procurement options for the athletic facilities. We need to take a short recess here right now so we can get set up. That will be done virtually. Skip.