001Welcome and good evening to the 76th budget hearing and annual meeting. Uh agenda items one and two call to order and report on notice of the meeting. I would like to call the budget hearing to order. Please rise for the pledge of allegiance led by Miss Judy Chen. I aliance 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. >> The agenda was posted prior to the meeting and was published in the district's official newspaper, The Superior Telegram. The first notice was at least 10 days prior to the meeting and the second was published not more than eight days or less than one day prior to the meeting. A meeting notice was also posted throughout the district
002on the district web page and published in the connection. A summary of the budget was mailed to all boxholders at least 10 days prior to the meeting according to state statutes and a detailed copy made available to the public on the same day. The purpose the purpose of the hearing is to explain the budget for the 256 school year and then allow citizens to ask questions about the budget and make suggestions to the board about the budget. Ground rules. The ground rules for the meeting are as follows. I would say this considers a large crowd. You can read through on there, Mr. >> Uh summary. All speakers should rise and be recognized by the chairperson, move to the podium, and state their name and village or township and proceed with their presentation. Each speaker will
003be allowed one turn to make their presentation. All people making motions should state their name, township, or village for proper recording. All questions should be directed to the chairperson. The person should be recognized before speaking. The minutes are not a transcript. It is a recording of motions and votes and decisions made of the agenda items. Any questions regarding procedures used or business proper for the meeting will be referred to Cody Fetchelottter, interim superintendent for the district. Uh items three and four, presentation of the budget. At this time, Mr. Mr. Cody Fetchel Carter, interim superintendent and business manager will explain the budget. >> Yes, sir. >> With ground rules, uh I think it's very relevant that uh the people in the district understand and know what the rationale is for anything that might be asked tonight.
004So, I move that any questions are asked are also included in the minutes for the annual meeting. >> You make a motion to do so, Mr. Scrub? >> Yes, I did. I said I move. >> Yeah. Then I would need a second from someone. >> Second. >> And then we need to >> I'm not sure. Should we do all those in favor say I or should we do by raise of hands? What would you prefer? >> All right. All those in favor, please say I. >> Anybody opposed? Motion passes. Are you good there, Miss Mr. Cody? Oh, Mr. >> Everheart, >> can I make a quick suggestion? Can we just move the podium over to the side a little bit so we can see? >> That's fine. >> Is it plugged in or is it
005It's wireless so we can get it off to the side. We do ask that people that are asking questions to please come up. It helps in in uh the YouTube feed and making sure we pick up everybody's questions. So, >> just be okay here. Well, that now now he gets direct line, but everybody on the side can't see. >> There you go. >> We got it. >> That would be Does it make the camera? >> Yes, that one. Whenever you go up >> and we can see it on the camera. Yes. >> Okay. At this time, Mr. Cody Fetch Carter, interim superintendent and business manager, will explain the budget. >> I'd like to officially welcome everybody again to the budget hearing and annual meeting. This is the 76th version of it for our district. Um,
006want to do quick introductions so we know who's here. We have to my left, Mr. Adam Lander, our board. Uh, next down the line, Mr. Dan Cowie, our board treasurer, and to his left, Mr. Steve Propst, board clerk. Um, Miss Jen Keller is the executive administrative assistant to the superintendent and the school board is with us as well. And my name is Cody Fetchel Carter. I am the interim superintendent and business manager for the district. So, a couple of things that we have handouts for those that are here. We have two different handouts. Handout one is theformational handbook. Um, then handout two is the budget proposal. We will talk through both of these tonight. Um theformational handbook includes the budget hearing, annual meeting agendas, the 2024 meeting minutes, the treasures report enrollment information. So it's
007kind of a summary of the different educational opportunities that we provide to our students um along with some information around how many students come to us and then last year's report. Um the second booklet, the larger booklet is our budget proposal. This contains the budget definitions by funds and by account codes. I will talk more about that here in a little bit. So, there are two two meetings tonight. There's the budget hearing and then we'll go into the annual meeting. Couple of notes on the budget hearing. Uh this allows electors andor citizens to ask questions to review the budget to give input to the board. The budget hearing or annual meeting does not have the authority to change the budget. The school board takes the suggestions into consideration before their final budget approval. The budget
008is not approved at this meeting. The tax levy necessary for proposed budget is recommended at approval um on the October 13th uh board meeting. Then the school board determines on or before November 1st the tax amount necessary to be raised to operate and maintain our schools and programs within the district. On November 11th, uh Mr. Steve Propes will help certify the tax levy to each municipality and that'll be provided to each municipality clerk. So, this booklet right here, the budget proposal, has a couple of different pieces of information to it. There's an educational plan that's on pages 1 through eight. This summarizes essentially what this budget buys us every year in very, very simple forms. Um, page nine is the budget structure. Page 10 is the budget summary. So, some of the highlights of the
009general budget. Page 11 is the budget summary by funds. This shows actual receipts and expenditures for 23 24 budgeted amounts for 2425 and then also 2526 as required by state statute. And then the preceding pages 12 and 13 define the major funds that a school budget consists of. The format of the budget is developed in accordance with Wisconsin uniform financial accounting requirements. This is to help provide information and promote uniformity from from districts across the state. The system is based off fund accounting. A fund is defined as an account that has its own beginning and ending balance from which funds are received and expensed. The funds are as follows. The fund 10 general fund on pages 15 through 24. The major categories include general operations of a school and school programs. Fund 21 agency fund
010page 25. This is the receipts and expenditures for student operated activities and clubs. We call this our student activity accounts. Fund 27 is the special projects funds that lives on pages 26 through 28. This includes money received by the f from the federal government and designated for programs such as students with disabilities and special education. Debt service fund pages 29 through 32. These are receipts expenditures for paying off our debt as a district. Page 33 is our capital projects fund. This is the fund where receipts and expenditures are recorded for construction projects, including capital maintenance. Please note the annual meeting agenda item does include a resolution for the district to continue to implement funding for fund 41, which is our capital expansion fund. I'll talk a little bit about that one in a bit. food
011service fund pages 34 through 36. As one would guess, this is where we record receipts and expenditures for our food services programs in all of our buildings. And then fund 80, the community service fund, page 37. This fund records operating community service programs particularly for our district that is middle school extracurricular activities. So moving forward on some of the highlights here, the proposed budget is for the continuation of and to maintain the same basic programs as that were provided last year. These programs include some of the following. The district continues to offer a 4-year-old kindergarten program on site at Northwestern Elementary and Iron River Elementary. The 4K program is open and accessible to all age eligible eligible children that live within the district at no charge. The district also offers Tiger's Den, which is a
012feebased before and after school child care program for students in grades 4K through 8th grade. During the school year, on weekdays when school is in break, minus holidays, and throughout the summer, the inschool offerings for students in grades pre kindergarten through 8th are essentially the same as last year. We continue to implement onetoone technology and that's used to supplement the curriculum in reading, language arts, math, science, social studies, and specialist specialist areas of guidance, art, music, physical education, library, media, and foreign language. Those are all the fun Chromebooks that parents get to know when the kids bring them home sometimes, at least in the upper grade levels. Uh, at the high school level, a minimum of 20 credits are required to earn a high school diploma. Students continue to have the ability to earn college
013credit through Northwood Tech and W Superior. We have a number of dual or dual credit courses available to our students at the high school. This includes English 222, calculus 240, intro to communications. This is a new one this year which we are excited about. Intro to education from our world. Our students are also able to take AP classes or advanced placement classes and English literature and composition, chemistry, and government and politics. In addition, technology education allows our students to earn college credit as well. Um, we have a school to work program that partners with local businesses where students can be um become eligible to earn different types of certifications. So, we try to be very very well well-rounded in the opportunities that we're offering to our high school students. Uh, Link Crew is a freshman
014mentoring program where select juniors and seniors train for three days and they learn how to support our incoming freshmen throughout the school year. The goal of this program is to help our new students on board, increase student engagement both within the classroom and outside the classroom. It only seems right that if we mentor our new freshmen coming to the high school, we also have to mentor our new teachers. So, as part of Wisconsin PI34 requirements, we do provide a mentoring program for our new teachers to help ensure that they become highly qualified. So, they are paired with a mentor uh throughout the school year. In addition, there is ongoing professional development for our new staff. In addition to staff development days, um we use them to evaluate and align curriculum to make sure our district
015continues to meet accountability standards as set forth by the Department of Public Instruction and that's measured through annual state testing. Each year, schools receive one of five ratings based on overall scores um that result from performance in the following priority areas. So, we want to see student achievement. We want to see student growth. We want to see gaps being closed in our data if there's a gap between a subgroup compared to another. And we want to make sure our students are on track to graduate. So, things like poor test participation, dropout, and absenteeism can obviously reduce these scores. Um, the Wisconsin Department of Public Instruction will publish the report cards that some of us are familiar with uh sometime within the next month, we believe. Students also receive educa beyond educational program and they have
016plenty of opportunities for extracurricular and co-curricular activities. Um students may participate in fine arts uh such as forensics, drama, band, choir, athletics, and the high school has and middle school have over 25 club activities that students can be a part of. Uh the district believes that this is an integral part of a well-rounded educational program. So, that's a lot of the summary of theformational handbook, just some of the highlights and what we try to do day in and day out here at Northwestern. Moving over to the proposed budget book, everybody here. Um, the budget is based on estimated costs and increases that either have taken place already or will take place during the fiscal year for things like supplies, materials, equipment, insurance, wages, and requirements that are put upon us by the Department of Public
017Construction andor federal agencies as well as the current revenue limit formula. So if you look at page 11 of the budget book, it's going to talk through a little bit of what I have here. So section 6590 of the Wisconsin state statute requires districts to annually publish a budget summary by all funds. The first summary shows general fund, debt service fund, and community service fund. These are the only funds that affect the local tax tax levy and state aid. The remaining funds operate with transfers from the general fund and or other local and or state aids. The summary of these funds, receipts, and expenditures are at the bottom of page 11 on table one. State law requires that five columns are shown for presenting the budget. These five columns include account definitions by major account
018groupings codes in our series for major account groupings by revenue by expense and then the prior year. So the 2023 24 actual the budgeted 2425 amounts and the proposed budgeted 2526 school year amounts. So, the total proposed expenditures for the 2526 school year from the general fund are 17,731,128 and 4,365 or $365,854 from the debt service fund for a total expenditure of $22,96,982. The anticipated receipts for the 2526 school year on the general fund are $18 million. I'll talk about that. Okay. Yep. Um the total anticipated receipts from the 2526 school year general fund is or are $18,97,65 and 4,365,800 or 365,854 to the debt service fund for a total of 22,462,919. Mr. Landry just point out to my left the sheet that you have is the budget mailer what we call the golden rod.
019That is what's tied to this. Now, that goes out weeks before this meeting before we have information. So, the biggest piece of information that we would have gotten this last week is student count. So, last Friday, as all districts in our state do, we count the number of students that we have. Essentially, the more students you have, the more funding you get. The less students you have, the less funding you get. So, our count numbers were a little bit different, which is why there's some discrepancies in what was in the mailer versus what's on the actual budget proposal here today because we've gotten new information. So, um it is anticipated that the levy collected plus general and state aids and other federal and local receipts will fully meet projected costs for the 2526 school year.
020It is estimated that approximately 44 a.5% of the revenue for the 2526 general fund budget will come from state aid and 55.5% will come from local sources. It is estimated that the local tax levy required to finance the 2526 budget is 11,952,481. This includes 7,487,627 for the general fund, $4,365,854 for the debt service fund, $40,000 for the capital expansion fund, and 59,000 for the community service fund. The projected levy increase from last year is estimated to be $1,556,011 or 14.9% increase not including the state lottery credit and/or school tax levy credit. Uh this is an important point and what has happened for us is that we used to be about 60% funded state aid, 40% local property tax. That is beginning to flip. It's actually flipped every year a little bit in my three years
021as the business manager. Um, state aid and local property tax levy are basically what fund our entire operation for the most part. There's some additional funds from the federal level, but it's 2 to 3% of our operating budget. So, how the soup is made is it used to be 60% state aid, 40% local property tax. It is now going to 55% local property tax, 44% 55 and a half, 44 and a half% state aid. How does that happen? Um the local property value for our district has continued to rise. Uh five years ago it was roughly $900 million. Um it is projected to be north of $ 1.7 billion uh when we get the certification aid dollar amount October 15th. At the very simplest, the the more land value you have per student, the less
022state aid you get. So, how do how does a local property tax levy go up, but the school district doesn't get more money? That's exactly how. It's an inverse relationship. The more state aid you get, the lower your property tax level. The less state aid you get forces the district to either make a decision on making cuts or to levy that dollar amount. So, this is a change that is large and drastic, but it's related to basically over $1.1 million less in state funding. That coupled with uh some inflationary increases in the new revenue limit formula of $325 is what accounts for that additional dollar amount. Um it's important that I get that out in the the community. Um and more information will come around that other information. The anticipated enrollment for the 2526 school
023year is approximately 1,261 students and state a is based off of membership. That anticipated number is 1,217. So how does those number how do those numbers differ? So we have roughly 1,260 students walking through our door. Students that are early childhood and or 4K do not count as a full-time enrollment. They count as a part-time enrollment because they're not here the entire time. So that's where you get the differences in the numbers in terms of enrollment versus membership, if that makes sense. Uh budgeted revisions from the 2425 school year will be approved at the regular October 13th board meeting. Um these adjustments are going to be primarily a result of matching actual audited expenditures and revenues to the budget. So I'll talk more about that in the October meeting. So we are to the point
024now where anybody from the community can ask questions if they wish. Like Mr. land we're indicated. We just please ask that you come up to the podium, state your name and your township, village, municipality, and we will do the best to answer questions you may have. Not all at once. >> No, this one will close and then the annual budget. But if you have questions on >> Now's the time to ask questions around the budget. If you have questions on the budget, >> Jim Striveler, tell uh I actually have more than one and somebody said we could only ask one early in the rules. >> You can ask more than one. We just ask that you ask them all. >> Yeah. You don't come up six times is the >> Oh, I've got two good
025questions, but I'll ask one now and I'll ask one later. >> Okay. Uh on the actual for 2324, we had revenue of 1.3 million more than what we had expenditures. So, uh, was that money put into our fund balance? And then what is our fund balance at now? >> So, yes, that money was put into fund balance. That's through combination of a few different factors. Um, it was fairly mild winter. We did not have any capital projects on the docket for that year. Um, and we did need to put money back in fund balance. The two previous years we spent more than we we had. So, fund balance in the simplest way is our savings account. Um, so we did take that money and put it into our our savings account >> into a fund
026balance, right? And so the district keeps the fund balance that accumulates. >> Yep. So the fund balance right now I think is fund 10. I got to look it's it's around 4.8 million. >> About 4.8 million. >> So our auditors would agree that that's healthy. >> Yeah. I just wanted to know the ballpark figure where where we at with that. >> Yep. >> So Okay. The other question >> if you have another question. Yeah. >> What >> if he had more? Ask him now. >> Yeah. Ask them. >> Oh, okay. while I'm up here. Uh, okay. So, the state gives us less money and so we have to then get more money out of our local people. At a certain point, that would trigger where we'd have to go to referendum automatically. Say the state
027dropped 40% funding, we'd be looking at uh $3 million increase or between 25, you know, someplace up in that area. >> Yep. uh would that trigger where where is the trigger point now in our district as to when you have to go to referendum and the board can't make the decision. >> So that there there's some protections for lack of a better term. So we can only get you know the maximum amount that the state can cut our state aid in one given year is 15%. >> So they were at the max. >> So we are we are at the max out of the 440 plus school districts. I believe there's only about I about eight that got a bigger cut than we got. >> Okay. >> Um so there are some built-in safety nets
028there to try to as best as we possibly can make sure they're not big swings in the local tax levy. >> This is difficult for me because I don't have a lot of control over this. I don't have any control over what this department of revenue says our land value is worth. Um, we do everything we can to maintain enrollment, but you know, you take the land value divided by the number of students you have. And essentially, the lower the denominator, the higher that number is per student. Um, we have, like every other district in our area and across the state, about 75% of us have had declining enrollment. We are starting to plane out now, which is good. Um, but we don't have, you know, five, six years ago, we had close to,400 students.
029As I said today, we looked like we got 1,260. >> Yeah. But we sort of stabilized the last couple years, haven't we? >> We have. Yeah. We're starting to plan out and be fairly consistent, give or take, you know, 510 here or there. >> Right. So, been really good that way. No, I I just thought there was a a number and it was two different ways you could figure it. One was like a million to a million five for district our size and it was based on different figures. And I was just wondering if you knew where that amount was that would trigger having to go to referendum rather than the board make decisions. >> Not at this point in time. I don't know that number. I'd have to look. So >> Okay. Thank you.
030>> Thank you. >> I may come up with another one. >> Other questions on the budget? Judy Cheney from Brew. Um, so the cap I'm sorry I just trying to understand because I just don't understand this. Um, so the capital projects that's like our buildings have to build things, >> maintain things. So on page 33 and it says, you know, it's $40,000 every year. So is that what we have spent, what we're going to spend, what we got revenue from. I'm just >> so trying to understand it. >> 40 in depth. >> So fund 40 is our capital projects fund. We set a small portion aside from our total levy to put that there. It's a it's a capital project savings account. >> Okay. >> The actual balance, I can look it up. I believe
031it's about $265,000 into that account. So those monies have to be used to basically prolong the life of our building andor used to build a new building or an addition or something along those lines. So we take a small portion. I'm trying to just look up the number so we have it here. Give me a second. >> Strap or staff put >> Yeah. So, this has been in place now for 10, 15 years. It's been a while. I'm going to I'm looking to Wendy from a historical standpoint. Um, so right now we have roughly um $241,000 in our capital projects fund. >> Okay. So, this isn't money that we have spent. This is money that we have tucking aside for >> Yep. So, that >> a new roof or >> the resolution would be to
032put an additional $40,000 into that fund. >> Okay. I would like to put more than that in there, but it gets to a point where it's under the revenue limit. So, the more money we put in there means less money to operate to do the things that we do. So, it is a balancing act to try to >> put money away for capital projects and then also continue to operate our district. >> Okay. Yeah, I was just just didn't understand how it worked. So, perfect. Thank you. And I had another one, but I lost it. So, thank you. >> And then fund 80, just so we have it. Fund 80 is our community service fund. This started was started two years ago. Two years ago, I believe this is the third year of it. Um
033fund 80 is the opportunity. It's a community service fund. It allows districts to levy a small dollar amount to try to keep programs in place. So, historically, um three years ago, we went through a number of cuts north of $600,000. and the board at that point in time decided that instead of cutting all of our extracurriculars at the middle school um we wanted to use the community service fund to keep those well-rounded opportunities for our students in grades six through eight. These are available to not only our students but students that live within our district whether they attend here or not. So that could be homeless or excuse me homeschooled could be homeless technically as well. um students that may be open enroll to another district but want to access our extracurricular activities for whatever
034reason but that applies just to the 68 middle school level. So that funds transportation, um, coaching salaries, uh, building lead salaries, and I do want to reiterate, it is all programs down there, whether it be fine arts andor athletics. Uh, Paul Everheart Cawthorne. Um, so two questions. One is from a district standpoint, are we at a plus positive or plus negative with open enrollment and students coming in or out of the district? >> We are net positive. Um there's still a little bit of movement. We are roughly I'm going to lean on Jed roughly plus 40. So we have roughly 170 students going in and roughly 125 130 going out. So we we have a net gain. Do we know why the students are choosing not to attend >> um here? >> Yes. >> So,
035we as an administrative team do look at this. Um the the biggest I mean there always are going to be students that attend different districts is it's a convenience. It's parents live and work in Superior and they live in Lakeside. Um and that's just what they've chosen. And some of them have never even been to our district and we we reach out to them. say, you know, what are what can we do to be more attractive? Um, we will continue that work to try to recapture as many open enrolled students back to us as we possibly can. The other big one that we see is a lot of students are going to online programming of some sort. Um, that's been our biggest jump this year. Um and right now as it sits it's in the
036tune of 15 to 20 students have gone from more traditional schooling walking through a door to more online schooling and various ages. It's not just older students. >> Um and then my second question was the you laid out the breakdown of the tax revenue versus state revenue. >> Yep. Um, so essentially what you're saying is property values across the district have risen dramatically. So people are going to be assessed on that additional piece and going to be forced to pay extra taxes and yet the school district is getting less aid. So our legislature has decided that we are going to pay more taxes and yet less aid is going to go to our schools >> in a roundabout way. Yes. So assessed value, I just want to be clear. Assessed value versus equalized value are
037two different things. So obviously assessed value is something that you know an assessor comes to your property looks at it and says Paul your property is worth X. Equalized value is what we call kind of a you know arms length deal and that's what the department of revenue basically assigns to the properties within our district. So there is a little bit of difference between assessed value and equalized value. It is safe to say, and I've talked to many people that have just been reassessed, that both assessed value and equalized value continue to rise dramatically. Um, and you are correct that yes, the state has decided that at least in the school district of Maple, that our land value now tells us that our local taxpayers can shoulder more of the burden. That coupled with new
038assessments that we have nothing to do with um is something that we anticipate will have an impact on the tax bills this year. >> So along with inflation and higher gas prices and all the other stuff our state has decided that we need to shoulder more of the burden and and cover more of those costs. The >> short answer is at least within our district, yes. Thank you. And I do think it's important to note that we don't get, you know, state aid is not an addition to, it is the teeter totter. You get one of one, you get less of the other. Other questions? Beth Everheart, Town of Hawthorne. So I want to clarify you had said um students are looking to online schooling that's going out. We don't have a program internally that
039they could take. >> We do try to Yes, we do have some online options that students can take. We try to capture as many as that we can. What we've seen is kind of a blended model where there's an online schooling, you know, four days a week and then there's an in-house option one day a week. Um we don't necessarily have that type of program here in in Northwestern. Um, I know it's on our admin agenda. This is the time of year where we kind of analyze open enrollment and kind of see where we sit because that information now is for the most part finalized because obviously school has started. >> Um, we do that work in, you know, June, July, and August. There's a lot of variability with numbers. Some parents haven't signed up
040for open enrollment. Some maybe signed up for multiple school districts because they can do that and say, you know, we want to look to see if we can go to district A, B, or C. and then they choose one. Um, so this is that time of year where it's for the most part finalized. You can always open enroll at any point in time in our state um through alternative open enrollment, but uh we work through that as an admin team to try to figure out how we can remain attractive to people that are living in our district. So we want as many people here in our district coming to us as we possibly can get. So, are neighboring schools offering something online that's more enticing than we are? >> That's what we're trying to figure
041out. Okay. Isn't that charter? >> There's there's some charter schools. >> And I don't mean to I'm just trying to play off of this a little bit. >> Unless it's changed. Did it not used to be you could not open enroll into a district that offered online schooling if we did unless you were a charter school is am I >> yeah so I what you're talking about I think is postcoid times that that window has closed so if we were to offer an online program and we want a student that lives in superior to come to our online program we have to create a separate charter school. What we're talking about here is trying to recapture people that live within the school district of Maple. So, the rules are a little bit different, if that
042makes sense. So, there was a time where it was pretty wide open during a worldwide pandemic of you could go wherever you wanted for the most part. Um, they've closed that loophole that, you know, we can only try to recapture people within our district. I can't advertise to other districts that, hey, the school district of Maple has this program because it requires a charter school, separate board, separate books, a lot of different pieces to that. >> So, does that help answer that question? >> Yeah. Does that make sense? >> Yeah, I'm good. >> You as the followup. >> Yeah. Well, no, I just >> Are you okay? Well, only reason I say it is because um I believe Solen Springs has a Solen Springs school district. They have a Monasuri school and they have a
043charter school. Correct. And I believe Hayward has a charter school which which draws a ton of the homeschool community because they're able to do it online and I think they have that program like you talked four days online one day in person for whether it's arts or physical activity or what kind of >> specials and socialization which >> but I believe they're able to pull from districts outside of their own because they put that under the charter school. So it should recapture >> I know it's been a discussion as far as is a charter school >> feasible. Sure. >> Okay. >> So, I understand it correctly, then I can ask about the numbers. >> Yeah. >> Okay. Just don't want to go into the next meeting. >> No. >> So, I'm looking at page 21.
044Um the line item of the sewer. Uh so, it's about $20,000 less than last year. Just curious, was there >> Yeah, we still have the same amount of gallons going out. Um the good news is is that so long history the sewer we use the town of popppler we have a force sewer main from this building and then the middle school and elementary school feed into that. Um when they built this building pre the administration worked with the town of popppler to take out a loan through the town of popppler that we in turn paid back. We have made that last payment. So there's your answer on that one. >> Okay. Thank you. Uh let's see, page 23. Can you help me understand the apparel? >> Yep. Um it's a lot less this year. So
045the you know this last year we had to buy well football uniforms. Those are expensive and there's a lot more people to it. Um this year I believe I got to look give me a quick second. It is in terms of rotation. So just so we're aware we have a Mr. Smith, the athletic director, and myself. There's a a six-y year rotation, I believe. Uh wrestling is up, and then um was the other one? One more here. So, it's a lot less expense because there's, you know, different needs that way. I'll get it. Sorry to pull up the document here. Just to get to you who it actually is. >> I'm good. It's a lot less. >> It is a lot less, but the reason being is that there's there's only there's two sports less
046expense. Wrestling I know is one of them. >> Um on that same page um are we buying another bus that's 110,000 for >> um that's a that's we need to purchase a handicap accessible bus. >> Um we have a bus that we know will not make inspe it'll it was passed for this year. We know that it will not make it for next year. So towards the end of this fiscal year we will end up having to purchase a >> handicap accessible bus. Okay. Um, in regards to the fund 80, are those middle school students also paying a fee like the high school students do for >> No. >> What is the reason for that? >> Well, once we once we created a a community service fund, we can no longer charge students for that.
047That's part of the rules of a fund 80. Um, so there should not be any fees with regards to acade or excuse me, extracurricular activities at the middle school level. By rule, we can't charge. That's concerning >> since high school kids all pay a fee or parents all pay a fee. >> That is >> and that there isn't one. Yeah. >> For those activities at the middle school >> and that's the rules of funding. >> Fun 180. I get it. Um but there's also a trade-off. >> There is a trade-off 100%. And people have asked me about funding, you know, fun at the high school level. It becomes difference around eligibility and things of that nature. students can't necessarily not attend here and be involved in our extracurricular programs without the WIAA saying, "Wait a
048second, the student doesn't actually attend school here. How are they playing for your, you know, basketball program, volleyball program, whatever it might be?" Obviously, at the middle school level, we don't have sanctioned events. It's more about making sure our students get opportunities. Where at the high school level, there are things like records, playoffs, all that stuff come into play. >> Okay. Um, just finally, if if there's a form letter that the district office has that can be distributed to parents and community members to just submit to our lawmakers. Um, I'd be happy to do that to everyone that's in my district to let them know the concerns that we have. >> Yep. And behind the scenes, we are talking to our lawmakers, our repres. But, uh, the more voices, the better. >> Yeah. Absolutely. Just
049>> sharing our story. Any other questions? >> I know Mr. Landry, you got to have one or two. >> I You know what? I'm going to be I I did my fun 40 and 80. >> Okay. >> And the charter school thing, so I'm I think I'm good. >> We talk a whole lot more than we used to. >> We get to We get to Anybody else have anything they'd like to uh to say? Mr. Straler, >> this isn't a hard question and it's but it's an interesting question maybe. So, if you had an extra million dollars, you had uh where would the board consider an education to put that? Where are we needing something? Are we looking for something in AI? Are we looking for something in in uh science? Are we looking for
050something in uh uh transportation related? Uh the world is changing, climate's changing at a rapid pace. Uh, so has the board ever talked about where they're going to spend some money in education? >> Would you like to speak on administration or the board? >> Well, I think he's asking >> I put it into the board because >> Well, I am not going to speak on behalf of all seven board members. >> What >> I said I'm not going to speak on behalf of all seven board members, but um I I would say a I think that's an absolute pipe dream to see a extra million dollars. Um, I don't see that coming. But there are lots of things and I don't know how I could personally surmise right here, right now. >> A million dollars
051is going to go not as far as we would want it to in any way, shape, or form. So to try to prioritize where to do that, I think is extremely difficult to do right right now. >> That would be would be about 7% of your budget. It would be a nice little boost. and and so this is something that parents of students here >> I would be definitely I've always moved to where students have opportunities of making use of some of the latest technology and it isn't always expensive. Uh I just talked to I actually had a person over my place come over and did some amazing things for me in just a little bit of time in an area and uh he's a member of our community. I I think we should make
052better use of our community members. I think the teachers should be empowered to utilize our community members to a better uh better than they do and I think there's some community things out there that are also being overlooked. uh you know sometime I if you like to see me sit down and talk about some of those I would >> I I'm also not speaking for the whole board okay >> myself but I I know one of my areas if I could had extra money was would be to make make sure that our elementary grade levels aren't overcrowded. We've got several classes that have more kids in them than I'm comfortable with. So, I would like to see more teachers add it at that level to even out numbers. >> Um, our elementary as well, their
053budget was cut probably 10 or 15 years ago down from $400 a classroom down to 250 a classroom. That's what the teachers get to spend for the entire year. Now, that doesn't count what like the PTA and all the fundraisers do, but that's what they get from the school district to actually fund our classrooms. $250 a year, which to me is ridiculous. Um, so I would put some money there. Um, also I think uh the ability to go on um field trips and things like that, not having to raise the money yourself to go on a field trip, but actually have the school district provide funding for, you know, I I when I was, you know, 15 years ago teaching anatomy physiology, we would take the the the whole class up to UMD and go
054to Kadabber Labs and go all over the place to see, you know, really cool stuff. and that sort of thing just doesn't happen anymore because there just isn't money for it. Um, also for workshops for for teachers. Um, that used to be a big deal where teachers would go to conventions and workshops and you were on a rotational basis. That never that that's gone away. Um, there's a number of places where that money could be put to use that would So, you got a million dollars you're offering or no prices up or what? >> I haven't made that in my occupation, but it's really interesting. Yes. When teachers go out, they get invigorated when they go to those and they see new things and then if they have a little bit of extra money as
055you say in those classes they can then start looking forward to incorporating some of that making use of it >> and and yes those are two strong points that I would I would look at and uh yes there are some things out there that would uh help invigorate the students and then you're more involved with the parents too. If the students are happy, the parents are happier and it keeps them occupied rather than unoccupied and finding other things to do. >> Very true. >> Anyhow, just I thought I'd throw that out there. >> Mhm. >> Thank you. >> We'll take it if anybody wants to offer. >> Yeah. >> Are there any other questions out there? Because otherwise we'll work to transition to the annual meeting. All right. Well, with that being the case, uh,
056item five is adjournment of the budget hearing. Uh, I would ask for a motion to adjourn the budget hearing so we can continue to the annual meeting. >> And whom is that? [Music] >> And I need I need a second, please. >> I can. All those in favor please say I. >> I. >> Anybody opposed. All right, we are done with that one. Now we are going to transition to the annual meeting. Item one. I would like to call the meeting to order and explain that the purpose of the annual meeting is to complete the business on the agenda, including the approval of the tax resolutions that were explained during the budget hearing. The ground rules of the meeting are the same as those that were explained at the budget hearing. Item two, [Music] I
057would like to call the annual meeting to order and report that the agenda was posted prior to the meeting and was published in the district's official newspaper, The Superior Telegraph. The first notice was at least 10 days prior to the meeting and the second was published not more than eight days or less than one day prior to the meeting. A meeting notice was also posted throughout the district on the district web page and posted in the connection. Item three. At this time, Mr. Steve Propes, our school board clerk, will conduct the election of the chairman for the meeting. >> Nominations are now in order for chairperson of the annual meeting. I would like to nominate Mr. Lanwir to be the chairperson for our annual meeting. >> Are there any further nominations? Are there any further
058nominations? If not, nominations are closed. Mr. Landwear is the chair of for the 2025 meeting. >> Congratulations. Thank you all so much. >> Did you have something, Mr. Traveler. >> Yes. You have to ask three times more nominations, not twice. >> We'll do it one more time. >> All right. Are there any further nominations? If not, nominations are closed. Mr. Lander is the chair for the 2025 meeting. >> Still. No, you weren't before. >> I wasn't. >> All right. Item four. All right. Included in theformational booklet are the minutes of the 2024 annual meeting. These minutes are provided for your information. It is not necessary that they be approved at this meeting. They are forformational purposes only. Item five. I would ask Mr. Cowie, board treasurer, to give the treasures report for the 245 school
059year. Mr. Cowley, >> the cash and investment balance on July 1st, 2024 was 4 thou $4,725,98. Total receipts from July 1st, 2024 to June 30th, 2025 were 27,565,96. The breakdown of this amount is general fund $18,765,761. Special Education Fund 2,817,627 Debt Service Fund 4,146,30 Capital Projects Fund, $515,747. Food Service Fund, $881,65. education trust fund $399,136 and the community service fund 40,000 even total disper dispersements from July 1st 2024 to June 30th 2025 were 26,444,415 the breakdown of this amount is general fund $17,526,431 Special education fund 2,817,627 debt service fund $4,228,94 capital projects fund $475,747. Food service fund 1,1,178. Education Trust Fund 355,292 and the community service fund $42,236 cash and investments balance on July 30th 2025 is 5,846,589. The breakdown of this amount is general fund $4,800,367 special education fund zero debt service fund 221,61
060capital projects fund $241,817 food service fund 47,831 education trust fund 534,97 $73 and the community service fund is at zero. >> Thank you, Mr. Cowie. >> Uh at this time, I would request a motion to approve the treasurer's report. >> I move >> and a second. >> Second. >> All those in favor, please say I. >> I. Anybody opposed? Motion passes. Thank you. Uh item six, Mr. Fetal Carter will read correspondences received from the CPA firm Clifton Larson Allen stating the positive results from the 2425 2024 25 audit fieldwork. >> Thank you, Mr. Lander. I have a a letter from Mr. Johnson Sherwood, CPA principal from Clifton Larson Allen. It's dated September 18th, 2025. It says, "The board of education and taxpayers of the school district of Maple. The fieldwork for the audit of the
061financial statements of the school district of Maple for the year end June 30, 2025 has recently been completed. As part of the audit, we audited the cash and investments, accounts receivable, accounts payable, long-term debt, revenue, and expenditure balances of the district. We found the district district's records to be in good order and district staff to be responsive to our inquiries. The information presented in the treasures report is in agreement with our audited amounts. The formal audit and financial statements and a management letter will soon be available in the district administrator's office for distribution to the board of education and for public review. Sincerely, Jonathan Sherwood. Um, I've got a great team in my office and I know that they don't like that I do this, but this is a lot of hard work behind the
062scenes from Wendy Stotty, Brett Bener, and and uh, Jen Keller. They do an awesome job of making sure that our books are correct and we're doing things via the requirements that we have. So, um, Jonathan and I meet and he does always sing the praises of our team. So, thank you to them publicly. >> Thank you, sir. Moving on to agenda item seven. The budget and tax levy requirement were explained at the budget hearing. Mr. Propes school board clerk will read the resolutions for the 2025 school tax levy required for the 202526 budget of 22,462,919 for the general and debt service funds the capital expansion fund and the community service fund. Mr. approp >> resolve that the school district of Maple, Maple, Wisconsin, levy a 2025 tax against the 2025 equalized value in an estimated
063amount of $7,478,627 for the purpose of operation maintenance, transportation, and capital outlay. resolved. A total of $4,365,855 be levied against the 2025 equalized value of the property of the school district for the retirement of debt previously authorized by the electors for payment of principal and interest onset debt. Be it further resolved that a total of $40,000 be levied against the 2025 equalized value for the purpose of pre-inancing the cost of future building and site replacement in the fund 41 capital expansion fund. Be it further resolved that an estimated total of 59,000 be levied against the 2025 equalized value for the purpose of funding extracurricular activities at Northwestern Middle School in the community service fund 80. A total of all levies represented in one two three and four will amount to 11,952,481 which will be levied
064against the 2025 E.coli's equalized value. The 2025 mill rate will be determined after the equalized value is received from the department of revenue. Thank you, sir. Uh with all of that being said, a motion is necessary to approve the tax resolutions. So, at this time, I would entertain a motion and a second to approve the tax resolutions just read. >> So, when >> and a second if anybody is. >> We have a motion and a second. All those in favor, please say I. >> I. >> Anybody opposed? >> Motion passes. Thank you. Item eight, report on the annual re revenue limit exemption for energy conservation per section 121.91 of the Wisconsin statutes. Mr. Mr. Fetch Carter, please enlighten us. >> There you go. Um, so this is an annual thing that we do at this
065meeting. Uh back in 2014, our district used a energy efficiency exemption and borrowed uh $4,496,480 and those dollars went to an HVAC full replacement for Northwestern Elementary School. Um part of the requirement of this is to provide our taxpayers with a little bit of an update on the project in terms of the cost savings. So this upgrade provided fresh air to all areas of the schools including classrooms which cannot be achieved in the obsolete aging system. The annual expected savings of the system is um was $55,838 and this was exceeded by the realized performance saving of $59,644. In addition, there is a capital cost avoantance savings of $63,517. So this 200 14 projects uh was funded off of a 20-year obligation bond. So, we will do this exact same thing next year. Do I have
066to read this? [Music] All right. Thank you, Mr. Federal Carter. With that being said, I uh we are in need of a motion and a second to approve the fund 41 resolution just explained by Mr. Felter. So if anybody's willing to make a motion to do so >> and a second if there is >> have a motion and a second. All of those in favor, please say I. >> Anybody opposed? Motion passes. Thank you. Uh item 10. It is necessary each year to set the salaries for the members of the board of education. The current salaries are president, clerk, and treasurer $3,000 per year, vice president, and directors $2,900 per year. and authorize the payment of actual and necessary expenses of a schoolboard member when traveling in the performance duties and the reimbursement of a
067schoolboard member for actual loss of earnings when duties require the school board member to be absent from regular employment. That being said, I would entertain a motion and a second to do whatever y'all want. >> When was the last time they were raised? >> I'm going to leave on Miss Doy to try to answer that question. I know it's been a while. >> It's probably at least eight years. Yeah, I can tell you I've made the same wonderful salary for as long as I've been on the board. >> This is the time that our electors get to say yes, we want to keep it or adjust it. >> I move to increase at least 5%. >> Are you making a motion to do so, Mr. Stra? I move to 5%. >> Uh there is a
068motion. Anybody want to second that motion? >> I'll second that. >> We have a motion and a second. All those in favor, please say I. >> Anybody opposed? >> I. >> One, two, three, four, five, six, seven, eight. Opposed. So now I need to count how many are >> out here. Close. >> All right. So all the eyes, please raise your hand. One, two, three, >> four, five. >> We lost. >> All right. >> You guys, >> we appreciate all. >> It did not pass. >> I'd like to make I'd like to make a motion that it stays the same. And also like to thank our board members that currently donate what they receive back to the district. And who are you pretty lady? >> This is You might want to come on to camera.
069I don't have any issues with our board president. Please. >> Did we get that in the mic? Make sure we got that one. Please try and keep it in. >> We have a motion. I would entertain a second. >> All those in favor, please say I. >> I. Anybody opposed? I >> Huh? All right. I don't do it for the money. >> It's all the fame. >> And I want to make sure that everybody knows I'm not up here to get a check. >> It passes. Thank you all on behalf of the board. Item 11, a motion is necessary to authorize the school board to schedule the budget hearing and annual meeting at a time other than the fourth Monday in July according to Wisconsin state statutes 117.08-09 and 117.27. No annual meetings can be
070scheduled before May 15 or after October 31st. So I think this is just giving us authorization to set a meeting during the specific time. >> So historically we've always done it the fourth Monday of September. Now I know historically we've done it at this time. Last year I believe there was some conversation about starting it at 6. It does not matter to me. I move to let boards at the annual meeting for [Music] >> Do we want to set the date or we want to talk about that amongst do we have to set it right now right here? >> This is just to authorize that we're going to set it at another date outside of >> fourth Monday in July which I would agree is a good time to not have that meeting because I
071won't have a lot of information on the budget. That makes sense. >> So this is the opportune time where we have enough information where we can make some really good guesses. July would be the crystal ball would be fuzzy. >> So the fourth Monday in September is 2020 of 2026 is September the 28th. That works for you. >> Yes, it does. >> Do who? >> Beth Everheart gave us the old second. All those in favor, please say I. >> Anybody opposed? >> Motion. >> I just have a question. If we don't have the the information on October 15th and we have until the 31st, why don't we set the meeting after the time that we actually have the budget numbers? >> That's a tough question because it's getting really really tight from where we set
072levies and and when ultimately it's we'd have to have a special meeting. We would have a board meeting on the Monday and then two days later would would be when that certified levy comes out. So, >> okay. >> All right. Item 12. Are there any other items that are appropriate for this meeting that anybody would like to bring up at this time? Noting if they are not items defined for the annual meeting, they should be referred to at a regular schoolboard meeting, which I believe are the second Monday of every month at 5:00 pm. Next one is October 13th. Here's your opportunity, folks. Mr. Stravel, I would I would be Yeah, there you go. Oh, we're not there yet. >> That's my next one. >> Over the ski. >> Item 13. Uh, I guess I
073want to give everybody Is there Is there anybody that wants to say anything before we move to the next one? >> All right. Item 13. We're going to adjourn this here meeting. So, I need a motion and a second to adjourn this meeting. >> And a second, please. All those in favor, please say I. >> Anybody opposed? >> Thank you all very much for attending. >> Thank you.