001lately they try to spread out the paid positions so they do switch them from time to time. Um and then we have coaches who come and go. So that is our coaching structure and what it looks like currently. Um if you go to the next page, it is strictly the summary of revenues and expenditures for athletics for 2425 and 2526. um 2526 is here to date because obviously we still have the remainder of the winter season and the spring season to get through. Um so that that is where we are at currently with those with those items. So last year our total revenues was 30,000 and that is revenues in athletics. So that's all of our big receipts. Total expenses were 189,000 for a difference of um 1593. Currently we're running at 295 for revenues
002and total expenditures are at 142 for a difference of 113 um in on that side. The following pages are the details sport by sport. So it gives you the expenditures for each sport for 2425 as well as the revenue side and then it gives the difference within that sport. Just for your reference, we included the 2% increase in coach's salary in the budget for 627. Um the other remaining expenditure items were remain unchanged. So I did not change those items from an expenditure standpoint for 26 27. So that is our athletic side. >> I had a question. Um I noticed last year on supplies it was like 35,000 but this year it was really lower to serve. >> So because they're in a cycle with their shoulder pads and their helmet replacements and reconditioning. It
003depends on how many sets of pads and helmets are up for reconditioning. So, each year it can vary. Last year was a bigger year for that. This year's much less. Anybody else have any other questions on that piece? Okay. >> When when you gave us the revenues for the um gate, did that subtract out the gate cost the cost of operating the gate? >> That is in the expenditure number that I'm showing. So if you So for 2425, we'll we'll take that as an example. 2425 we have gate receipts of 30,473 and and I'm going to look at ticket takers and security. So 2425 ticket takers and security the cost of that was $3,82. So if you look at the very bottom of the uh the itemized sheet, the totals for each item are listed.
004So the revenues and then expenses for refs, clock workers, ticket takers, scorekeepers, etc. So those that last line on that spreadsheet are the totals for each of those categories overall. I also have a couple of additional notes that I'll share with you just on and this would be relative to athletics just because one of our budget survey questions was about a paytoplay. Um, if we were to institute a play to play program, paytoplay program at a $35 price tag, so $35 per athlete, one time. So if that athlete is a multiport athlete, they would pay one time. That would generate $7,700. So keep that in mind as we chug through the rest of this this um presentation. So if we can look at the PowerPoint now um to go to slide number two, student enrollment
005versus teacher counts. So this graph is showing an historical breakdown of teachers to students over a period of 10 years. I want you to pay close attention to 201819. We had roughly 785ish students, a little higher than that. We had 67 teachers in 1920. We had almost 800 students, 790. And we had 68 teachers. >> You say 1920. >> N 201920. >> Oh. Oh. >> Sorry. >> We had 790 students and 68 teachers. Today we have 700 roughly 754 teachers or sorry students and 67 teachers. So from 1617 through 1819 we were on a downward track in 2021. Using mental health and safe schools money we added back a middle a middle school guidance counselor that was a priority for administration. They felt it was very needed. So it was added back using those funds.
006Our student population is continuing to decline. We are also seeing kids not wanting to attend daily here. So they're leaving our district to either go to cyber, which these numbers don't include cyber kids, but they do include rocket kids who leave our district and attend virtually through the rocket academy. They're still on our rolls. So there are currently 16 kids sitting in the Rockets Academy. Um so during this time we did make some changes in um teacher counts. Um but that's where we're at as of current day. So you can see that trend and what it looks like students student numbers versus versus teacher counts. Anybody got any questions on that? How did we manage in 20189 with so few teachers and so many students? How did that work? bigger class sizes. So, if we
007flip if we continue on to slide three, um that's the results of you guys the survey that you guys did for us. Um the majority of the board is not in favor of using reserves. The majority of the board is also not in favor of increasing taxes without further discussion. Um the majority of the board is in favor of reducing STRA staff through attrition with a comprehensive plan. There is no attrition this year that we are aware of. So no one is choosing to leave the district either through retirement or any other way. So there won't as far as we know today there won't be a move for us with a nutrition change. Um the majority of the board is in favor of a paytoplay with consideration of family economics. >> How many teachers do
008we have available that would like that are can retire? >> It would depend John on whether they're willing to retire. But there on the list that I have, there's probably four that are at the point where they could, if you will, is that by age or years both. It just depends because obviously they are some of them that have the 30 years, but they are not 62 years old. If you go back to that class breakdown that I had sent out, she had colorcoded the names by the number of years. Yeah. On >> wondering if it makes sense. So I think that we we have to remember that our contracts all of us have very decent retirement incentives built into them. So by the time we incentivize people in addition to that economically it doesn't
009work for us. >> Okay. >> Um so the board would have to be willing to spend money in order to try to save money. Um >> done in the past. >> So years ago they did offer a big retirement. Well it wasn't big. I think it was $500 a year. Um, and they did have a fairly good group that was actually on this graph that was in 2017 18 to 2018-19. Um, and we had quite a few people take advantage of that and leave. But obviously the the other thing that comes into play for us now when we are hiring new teachers a lot of the time we're hiring new teachers coming in with a master's degree. 10 years ago you were hiring new teachers with bachelor degrees. So when your when your master's step
010plus 30 step 19 were leaving your bachelor step one coming in you had a a huge swing and what that salary looked like we don't get that advantage in most of those exchanges now sometimes we have a master's plus leaving and a master's coming in so it's diff it's it's savings but it's not nearly as significant as it as it was because there isn't n't as many people out there wanting going into education. They're just not available. Um and if if anybody feels any differently, chime in. But that's what we've seen. Um so back to this, uh the majority of the board is in favor of program cuts with a comprehensive plan to address changes. So obviously that would have to be something that works, if you will. uh the majority of the board is
011in favor of outsourcing, some dependent upon what. So those were the results of the survey. Um just so everybody knows that's that's how everything landed. Uh so we can obviously use some of that to guide us through the remainder of this process. If we move on to slide four, um I shared this slide with or this information with the negotiating committee and wanted to share it also with the board because it's kind of important information for us to take a look at. Um it's a six-year trend um using the cost of living, inflation, and consumer price index as compared to both RATA and RASPA increases. And if you look at the average number on the end, um, our increases were keeping pace pretty well with cost of living increases and inflation. We we we have
012done okay over the last six years as far as how we've compensated our employees versus the kind of pressures they were seeing from inflation and cost of living. Um it also shows the our local, state and federal revenue percent changes um which we averaged a 3.65% over the six years increase in revenues and our expenditures we averaged 2.98%. Which indicates that the board has been very cautious with its spending. So we're not we're not spending more than what we are getting. Um, if you flip to slide five, that's just the graph projection of the same information. So, it's simply a visual representation of that six-year average again for coal, inflation, CPI, and uh, district reduces. Slide six shows our change percent change in revenues and expenditures. Again from the previous chart um 21 through 23
013were COVID years with increases in federal grant funding and also the Giza construction project landed in those years as well. So it it resulted in some bigger swings in percent received and percent expended during those years. And then final slide on this presentation for tonight is slide seven. Um so this is the 2627 budgeted revenues and expenditures as as of tonight. Um our revenues were adjusted to reflect the increase in state funding that the district received for 2526. So remember that budget was obviously extremely late. There were increases in that budget. We were fortunate enough to see an increase of 209,000 in that revenue number which was not put in our budget last year. Um we also adjusted the anticipated subsidies for retirement social security based on total wages because those go up or down
014every year based on wages because we get reimbursement from the state. and we included 1/ half of the proposed revenue increases from the governor's address which is about $105,000. So he's projecting that our revenues or he is asking that our revenues would increase by about 210,000 total for Ridgeway. I'm budgeting for half of that. Typically over the years we have always gotten at least half of that projection. Um some years we get the whole last year we got the whole bit and actually a little more um because there was a trade made. Um so I would anticipate that we would receive at least half of those numbers. So that's what's incorporated in this revenue side increasing our revenues to 16.7 million. The expenditure side we increased um we made adjustments for contractual wages and if
015not contractual so any outstanding contracts I used the 2 and a.5%. Medical insurance was adjusted for the 5% increase which is what's being projected for us for 2627. Uh debt service was increased on this chart for the change in visa payment as well as adding the projected loan payments for the solar project. So there's $240,000 built into the debt service number to cover a loan payment if in fact we get to that juncture in this budget >> loan payment for >> if we were to borrow that 1.8 million for a solar project >> for solar. >> Yes. So that is that is these numbers you're looking at tonight bringing those total expenditures to 16.8 8 million um with a uh expenditure over revenues of 89,000. So at this point we're at a shortfall of 89,000
016in in this projected budget. Um there is an additional spreadsheet attached which shows the 26 27 the numbers in the first column or the numbers I total numbers I've given you guys last month the notal that sorry the numbers in the next column the two three governor proposed half a mile that's the new numbers for tonight. So that's the the same as on the summary page, but it's broken down by all the different categories that we typically look at. And then I also put a spreadsheet. I attached it in word docs. I didn't make you guys a copy. Um, Miss Good had asked me to include the sheet that I had done last year because in the last column I put the uh notes as to why the increases or the expenditures were changed. So
017basically what we just talked about. So the increase to reflect the 256 budget as well as half of the 26 27 projected. Um, and if you follow along on that spreadsheet, you'll see that um, the revenues that were increased were all either increased for the change in the budget and the governor's proposal or the increase on state subsidies based on salaries. Expenditures, same thing, the explanation we just went over. uh salaries and wages were increased to contractual amount sorry contractual amounts and benefits were increased to reflect actual which we know we are going to see a 5% increase on medical coverage. Um transportation was increased to match contractual number because our transportation will increase for this year. Two additional notes on this spreadsheet once you get a chance to digest it. I did decrease our
018expenditures for utilities by $100,000 because the anticipated savings from that solar generation would be about $100,000. So that line item decreased by $100,000 but the debt surface increased by 220,000. So, there's a about $150,000 swing there or $120,000 swing. Um, and that's really in a nutshell all of the changes that were made. Um, does anybody have any questions on any of that? So let's just say this solar thing doesn't go through. Then the um utilities would increase by 100,000 and the debt service 200 would go away. So we would be ahead 20,000. >> Yeah. I did. Oh, there is also a slight increase for cyber tuition on this spreadsheet. Let me take a look at it because obviously that number moves on us. There is also cyber reform again in the budget proposal for 2627.
019um they are looking at changing the percentage that we are allowed to deduct for certain budget items. I don't look for that to be a windfall for us. So in other words, this year for the new formula, they allowed us to deduct 60% of our um buildings and grounds expenditures or custodial maintenance costs. So, we were allowed to deduct 60% of that. We were allowed to deduct 60% of our tax collection fees, which for us runs around $30,000. So, 60% of that. Um, so those were the two additional deductions that we were allowed to make to calculate cyber tuition. They're anticipating bumping that up to 80% for 26 27. So that doesn't result in a ton of money for us, but it would result in something minor. But until that kind of gets a little
020further in the discussion process because that could also be used for a bargaining chip. Um I did not address that in this budget. >> A bargaining chip. >> So when they Yeah. When they start talking about, hey, we want this, but we want that. Okay. give you this to get that right. >> They were they were using that. >> Yes. Correct. >> I don't quite understand how that works. Uh we have cyber tuition. The cyber school sets that right. >> Well, no. There is a form that the state developed that we fill out and it's based on our actual expenditures. So that form has to be sent into the state by October of every year. And what it does is we take our expenditures. The form has certain categories that we're allowed to deduct. So
021>> deduct from what? >> Okay. So they take they start with our total expenditure dollars. So whatever I spent last year is >> $17 million, >> whatever that is. >> So we're subtracting from that. So then you're allowed to take out the uh ready tolearn grants. You're allowed to take out transportation. Um I don't know if I'm going to be able to remember them all, Paul, off the top of my head. Um but you are allowed to take these deductions based on this form. And then they take that remaining total expenditure and they times it by our ADMs, which is our average daily membership. and they come up with a this is the tuition for a um regular ed cyber student >> cyber student >> and then they take that number and times it by
022one and a half >> for a special ed student. >> So our our tuition right now for an outside cyber student is $14,300. Our tuition for a outside cyber or yeah outside cyber special education student is $30,000. Have they increased the transparency for cyber schools on their financial documents and their graduation rates? So there was there was discussion about that about what that looks like and how much money they have managed to put aside. Um and of course there's supporters of cyber charter. So they have that side saying well they're not putting in more money aside than districts are and it depends on the district you're looking at right. Um so there is an argument going on currently that you know is it bare or is it a share? >> Well I think some of
023the public is confused that these cyber charter schools are public schools with different graduation requirements, different >> testing requirements, different everything. and the transparency requirements are substantially less. And that's that's the problem because we can't see and we we're comparing apples to oranges >> in terms of how much money we're investing as a state, as taxpayers into cyber schools. And are we getting anything for that. We know what we're getting with public schools. We know our graduation rates. We know our dropout rates. We have everything that's very transparent to the public right here, right now. And we don't have any of that for a cyber. Back to the budget. Last thing in expenditures, budgetary reserves, $150,000. That's money we would put into reserves for future expense. >> No, that is just a number that sits
024there in case we have some type of unexpected expenditure that we have to that we have to put out a a >> that's our contingency. >> You always put that in, right? >> Yeah, it's always it's >> a contingency. >> Yeah. And what that does, Paul, here's the trick. Anything that sits on that 5,000 line I can deduct on the cyber charter for. So I put as much in there as I can. >> Good for you because it breaks down our tuition. >> Yeah. >> But it's good to have a contingency. I mean you can't project things >> precisely. I mean it's a guess. >> Right. Right. >> So um facilities Is that going to be at the next meeting that we review that? >> What do you what do you get like uh like
025that wish list that we had with like projects that need to be addressed with that? Are we going to review that? >> So to see what we might need to address. We can bring the list to the next meeting. Um but obviously there is not funding to address any of those things. >> But I still think the board should review it to I mean >> yeah we can have the list available >> and I mean can it really wait you know that's something the board you know if it can't on that list that needed addressed we would be bringing that to the board to have it addressed >> but but we can bring a list. I still think we should review it. for us to be aware of things we're deferring. >> Absolutely. >> Yes.
026>> Um and the entrance project, I thought we had to come up with half the money or >> 187,000. That's in this year's budget. Current year. >> Oh, the current year. Okay. Um the other thing I I just want to mention is uh during the teacher contract last year. Um, it was brought up that during budget season is when we would review the coaching staff and some of the other athletic um costs that are not in a contract that have been like pulled out of the uh any contract. So, um that's why that is on here um for us to review to see is there a change that we like she said it hasn't been reviewed in eight years. So that's why that's on here for us to review for considerations. Um >> they have
027received >> Yes. Yeah. They haven't received colas. They did bring forth last year from their committee about the discrepancies with other schools. So um just something that I'm bringing up as like from last year that is common for this budget. Uh the other things to review was the things that we decid that we had changed last year, >> game worker, wages, admittance things like none of that changed remember because contractually we did not change it. >> It all stayed the same. >> I just know that if it's not in a contract, we have to review it. budget. >> Just looking at this as presented, uh if we're going to fund the deficit with a local tax increase, that's right around the middle. Um when we voted in the teacher contract, that required additional funds, which
028I think were in excess of one bill per year. And so, uh, I'm attributing our smaller deficit to greater state funding. Would that be a correct perception? >> Accurate. Yes. >> Okay. Any other questions? Do you have anything else for us? >> No. If anybody, other than what Amy brought up, um, if anybody wants to see any additional things at the next meeting, please reach out and I can have whatever, you know, whatever we want to look at you guys for next month. Well, I find this presentation enlightening, even gratifying when we compare our expenses and tax increases and everything to economic indicators, the cola, inflation rates, that sort of thing. We're not out of control, >> and we are investing every year into the infrastructure substantially. I mean we we can't do everything but
029we are making some significant um infrastructure investments >> and that Amy is very important because if you balance your budget with deferred maintenance there's a day of reckoning >> there is there absolutely is >> yeah that district has done well >> um the backup batteries stuff that got messed up Yeah, Aaron was going to get the ones that Yep. We're getting those replaced. >> That's all. >> Yeah. >> And where do you think we're going to end up this year? What's your >> uh I'm going to be conservative and say we're going to we're going to increase or not. That's what the facts. next year. This year I said this year we're not going. >> Yeah. This doesn't include a taxation. >> There's no tax in here yet. >> There's still a short. >> Yes.
030>> There's still time. >> And this has to be voted on. So we'll meet again in March. April we'll have to vote preliminary post it for 30 days and May pacify. >> We can make some changes between April and May. >> Yes, we can. >> Any other questions? >> All right. >> Have a great night everybody. You too.