May 12th, 2025 - Budget Workshop #1

001[Music] Don't forget [Music] Heat. Heat. [Music] Heat. Heat. [Music] Heat. Heat. [Music] Heat. Heat. [Music] You yourself. [Music] Hey, hey, hey. [Music] board and um this is an unofficial meeting. We are not going to be conducting any um school district business tonight. Um but we are going to have reports and presentations and um everybody will be allowed to participate. But I'd like to ask before we Oh, we have the approval of the minutes. Let's do that first. Um, we have the minutes of the a August 6, 2024 budget workshop number two. Yes, ma'am. I'm muted. Um, we only have three board members that were present for that. Are we still able to approve it with just these three or do we need to hold for our next business meeting? I believe that you can. You

002have a quorum. You have a quorum present. Okay. And the thing is that I will be I I will be abstaining because I was not here for that. All right. As long as you have the majority of the board. Sounds good. Then I we approve. Second. Motion to approve by Miss Lensing. Second by Mr. Riddle. Is there any discussion on the motion? Okay. Can we have a roll call vote, please? Miss Ramirez. Mr. Riddle? Yes. Mr. McBride? Miss Hannah? Yes. Miss Lensing? Yes. Miss Fabian, President Rodriguez. Yes. Motion carries. Okay. Um, it's not on the agenda, but I would like to uh at this time uh give the opportunity to anybody who wants to come up and address the board on any matter whether it is on the agenda or not. Is there anybody here?

003You will be able to participate in the discussions for the actual reports. But uh this is an opportunity to address board any matter whatsoever. Okay, let's move on. reports and presentations um for a Illinois State Board of Education fiscal year 2026 budget recommendation. Who is going to be presenting? Looks like Mr. [Music] Latimore. I don't think you're live. Give it a minute. Testing. There you go. We're live now. Good evening, Mr. President, ladies, gentlemen, the board, superintendent, Vencia, colleagues, our uh community members here, as well as those viewing us at home. Tonight we're going to present to you the 2026 budget profile. I and my colleagues led by Miss Pulk, our associate superintendent business services will be walking you through a number of issues related to the forthcoming year's budget. We can start with the

004first slide. This is the Isby profile. Can that get brought up a little bigger? Hello, board president. Um, Carolina, assistant board president, superintendent, board members and colleagues. Uh, as Mr. Vladimore said, um, we're presenting to you the FY26 budget. Um, we think that it's going to reflect, um, what the the board desires are and we believe that it's going to not create a deficit. Okay. So, the information that's projected here is ISB's uh, budget request. And so we want to point out the evidence-based funding that was the basis of our projection for evidence-based. They requested a 4.1% increase. And so we use that information in our projections. Um in our projections, all of the other numbers were remaining uh level. even though it has a request to increase uh from the state until it's enacted,

005we really don't know what is going to happen. So, we took a very very conservative approach. Uh and we did not increase the areas areas like regular transportation, vocational transportation, early childhood, uh those type things. uh typically every year uh we present uh that information and we normally kind of use the projected increases uh that they're requesting but I think uh because of the uh financial climate both at the state level and the federal level I think that it's best for us to take that proactive uh approach. So we wanted to present is uh information. The other thing that we wanted to present uh most of the information that we had uh as areas of emphasis are in the presentation that we're going to give to you tonight, but um do you have the one

006that's for uh financial profile? Yes. D. Yes. Thank you. So, what we wanted to point out here, we're very proud of this as a district. You'll see for six years we've uh consecutive years we've been at recognition. That's the highest financial profile at the state level. We had one year that we were at review and that was mostly because we were doing capital improvement and so we used a little bit more money than we otherwise and review is not a bad financial uh rating. So this um this uh chart uh notes our financial um ability. Oh yes. And that's from Isby. We didn't create this. This is directly from the Isby website. Right. Well, thank you because I actually thought was um the school. No, this is our financial profile. Okay. Yeah. based on ISBY's

007criteria that we have adequate funding um to preserve us as well as enough uh revenue uh in in in the bank recognition review early warning and then watch is the and so you could see there that we've been out of not since 2009. And uh and we can explain, you know, some of the periods that we were in early warning and then of course in review because we've been doing more capital improvements and so it reduced the availability of resources, but it doesn't mean that we were were not uh financially safe. Yeah. So this is this is a really something to be proud of. So we we've been at you see 3.25 and that wasn't even low, right? And so we 3.8 3.9 out of a possible 4.8. So that's admirable. So I commend the

008board of education and the superintendent on uh on this financial sense. Um, then we're going to go to if there's no other questions here, we want to start presenting the information from the presentation. It'll house all of the other information. Thank you, Mrs. Pope. Refer to the first slide, please. If you are aware, many our community members are too, we have a budget development committee. The development development committee is a group of central office administrators, principles. Obviously, we are fortunate to have some board members on our group. We also have community members who serve as critical friends who assist us in examining our budget as we proceed through the process. This is after vetting by our division chiefs and then uh tenative approval by the superintendent to move forward for the budget development committee. That

009occurred in April 25th of this year and that's a process we've done for probably the last seven or eight years. And we're very proud of that process because uh many times our parents and our community members will ask us questions that we may assume and gives us the opportunity to relook at our numbers and also to add information to them that they can spread in the community so that we have a fully comprehensive uh budget that represents uh not only what is needed educationally but also provides information for our community. Um as you can see there are a couple things we like to bring to your attention. First, uh, there's an $800,000, um, letter that we've sent to Representative Mayfield to continue her support for our current wraparound center. We're very proud of that. I

010think it's the only two in the state, and we are fortunate to have one. We are preparing a letter to seek continual support, as we indicated by Miss Pole, 4.1% for evidence-based learning. Uh we are looking to anticipate $2 million in Medicare which uh we've are going to bill out from the 22 23 year to the federal government. And the next bullet indicates we've not gotten any type of guidance from the federal government level since October of 24. But we're still putting those claims in order to seek dollars for services that we've provided to our students. And we're still uh waiting word from deceo in terms of $750,000 outstanding to the district that deeco has committed to us as part of our beautiful building and wraparound center here. That's different 750,000 question. This is not

011our 750,000 that we have been waiting. Right. My understanding is not ma'am. But I will I will verify that. Correct. When I left the district, we had 750 outstanding. My understanding that has been paid to us, but I will verify that before we leave today. Okay. Uh 1 million probably is that this one? We received that money sometime. Yes, we received that uh money some time ago. Uh Mr. Clary uh helped to lobby to get us that money that we were promised. Over and done. That is over and done. Okay. This is a grant that we got uh through the foundation for $750,000 and we're awaiting reimbursement. Okay. And another question, um our Medicaid reimburse um we're behind on getting that money. Uh that has nothing to do with us. Um no, I get it.

012Yes. Yes. But let me explain. that has nothing to do with us is because of the executive orders and all of the freeze on Medicaid that they've not paid us um since October. Uh that is the information that we've gotten from Dr. And so uh he uh sent us a letter regarding that $2 million and we were excited about that. And so we're waiting to see whether we're going to get that. Uh, but we wanted to put a disclaimer here because the Medicaid issue is still a Medicaid issue and even though they sent us the letter, we want to make sure we're moving cautiously by assuming that we're going to get that money. Um, I just wanted to follow up with the um DCEO reimbursement. Do we have general timing on where when we're going

013to get the 750,000? And if we don't have timing, is there a possibility they're not going to reimburse us? I love that is a good question. Uh, Miss Hannah just uh mentioned about the million dollars that we were promised in 2014, I believe. And it took us like several years to get that money. So, we just know that it exists. We're monitoring. Okay. And uh the superintendent of the district is taking proactive me measures uh to contact them because we have contacted them. It's not as though that we've not spoken to them. We have spoken to them about getting the money as well as as you uh saw on the notes that we're going to write uh a memo or letter from the superintendent to the legislators about the EBF. Okay. So, we're monitoring the

014cash flow. We're monitoring funding and we are taking proactive me measures to address our concerns. Next slide, please. Let's talk a little bit about revenues. We've given you a six-year profile. Please note that 2020 through 2024 are audited, reflected in our AFR, and it's on file with the state. Obviously, 2020 is when the COVID era started. You can notice our revenues were increasing and then in 2025 you see a decrease. We're postco primarily that increase in revenue the EBF which was noted also the co dollars the esser family there's three of them those dollars were infused into our our system as revenues. So essentially we grew up from 240 million to 312 million. Those dollars are now gone. So our revenues accordingly dropped and you can see and note that is budgeted that is not

015actual obviously we've not completed this year and those audits will not take place till the summer into the early fall so that we can meet statutory requirements but the revenue projected for next year is 279 million.448 448. That's the amount that our budget. That's the percentage. Yes, ma'am. We gave you real dollars and we gave you a percentage. Simple up and down arrow depending on how you learn. I like to keep it simple. And also you can see the actual audited versus rejected or budget. Yes, ma'am. I hear you, ma'am. And we were able to spend all of our funds in a timely manner for all the ESR funds and all of the COVID funding that we got. Yes. We didn't have any that were We got all of it. We got We spent correct.

016We had a lot of districts that didn't. That's why all of it. We had a lot of districts that didn't. We we had two grants that we had a small amount that we did not spend, but overall we spent most if not all of our money, which would be considered all of our money. We are not on the list and we're proud of that. We are not on the list for having a huge amount of money to roll over and not get. So again, kudos to the board of education and the superintendent for planning on how to spend esser. Can you help me understand what two grants we didn't spend the monies for? Uh I will have to come back to you. Okay. Unless you have it on yours. But the relief elevating bilingual educators.

017That one was only like what four was a small amount. Okay. Yeah. Yes, please. Just so they can hear you on the mic. So the two grants um was elevating bilingual educators and that one we did not capture about 14,000 and change. That grant was supporting um staff to do higher education and then there was some staff that left the program. So we end up getting um refund checks which we weren't able. So we had expended but then withdrawals from that program prevented that. And then the other one was a very very small amount for our digital equity D3 grant. Um if memory is certainly correct that was a $ 1.5 million grant and we didn't expend $150 of that. So Oh wow. Very negligible for that one. So, what did what did we do

018with that amount that we just weren't able to claim it. Um, we weren't able to capture it. It was just Yeah, it was just left there. Yeah. But to be very clear for the public, it's nothing that the district had um done to lose out on those funds. It was essentially shifting staff out of the program that we weren't eligible for. And then a negliged negligible $150 bucks. Negligible $150. And the other one, it wasn't the district shifting. It was participants of a program staff that uh withdrew from the higher education program that they were participating in. Right. So, it's something we couldn't control that. We could not control that. Beautiful. Just want to make sure that's clear. Sure. Thank you. I want to point out that 7080 million and that's her money. So, you're

019talking $12,000. I mean, that's we we we did it. Yeah. The district did it. And as I said before, we are not in a position of losing a million,2 million or $3 million. In essence, we lost nothing. Yeah. So, I need to point that out. Well, I just wanted to make sure it was clear because I know we don't need misunderstanding with the community like this was well organized from beginning to end. So, great. Yes, it was planned, very strategic, and uh we spent our money. That's the other thing I wanted to say. Before the September deadline, the money was spent. So, we did not go into the current fiscal year with any outstanding money. And that's admirable. Yeah. Miss Pulk, um, with that projected 10.5% drop in our revenue, and I heard you say

020that we are not going to project a deficit budget. So, are we going to be bringing our budget down 10 and a half% this year? Uh we'll speak to that uh a little bit later if you if you would allow me uh to do that because I could show you the numbers because we're coming into the year with um an estimated fund balance that can absorb that. U we're not going to require a deficit reduction plan. Okay. But but how many years can we do that? Can we continue to do a you know we're not going to project a deficit but how many years do we have reserves that we would be spending down so that right we would not be you know running a deficit in a few years. Well those are the things

021that uh we're in consultation with uh the superintendent and administration that we're reviewing all of our expenditures and making uh necessary adjustments. So we knew we knew I'm sorry. Right. This is allowed. So we we knew that and we've spoken about that multiple times in the board meetings that we were going to come to a cliff. This is nothing that we really created ourselves. But it's because we got this money in CO so we were uh we had to spend it right and so the expenditures went down and so now that COVID period is over we have to pivot and make the necessary adjustments and we are aware of that. Are other districts doing the same thing that we're doing? Every district worse. Every No, no. I know they're worse, but I'm saying are they

022No, I'm What I'm My question is, are other districts going to do what we're going to do, you're telling me, is use some reserves so that they don't drop uh, you know, they don't have to project less, you know, start cutting. That's that's my question. Are other districts going to use reserves as you're saying we're going to do so that we don't have to? There's different methodologies that districts are are using across the state, but when I've um been in meetings with them, many of them are assessing where they are financially. Some are um doing immediate cuts right now. And those that I've heard that are doing those immediate cuts are deficit spending. they're not in the same position that we are in right now. I think because of uh financial management, we've been able

023to build up um monies in the bank to be able to sustain that sustain us for a period of time, right? And so given uh that we would have to pivot and pivot so greatly even though there's so many needs within the district, I think uh that the approach that the superintendent and administration is making is a prudent one because you can't just fall off the cliff right like that when you've been operating at a certain level for an extended period of time. It has to be uh vetted. It has to be discussed. It has to be strategic, right? And and so um I guess I guess I agree with that, but it's just you know personally if I realized my you know income was going down I would start even if I had reserves

024I would start to take some close look at where I could start saving so that I don't have to really precipitously in another year or two you know. Yes I understand. Yes. I guess I want the rationale why we're not doing that. All kinds those discussions are being had actually. Yes, we'll get those. Yeah, I can tell because um we have a great financial department and during uh the co time, we did not, from what I understand, we did not um add things that we could not sustain after all of the CO money was gone. Right. But I got to put in this side note that we did not get our um our our wise field done. And that is that's something that is a um worry me uh piece for me about our um

025about our uh students athletic fields. Mhm. And so hopefully we're on the road to being able to get that done uh pretty soon. Yes. What we what we will see in uh future slides is the increases that we gave in salary. So right, much of that was direct student contact. Right. That's what y'all look that that's that semantics. But yeah, it's direct. Yeah. Got Yes, that's in future slide. Yes. Any other questions? Um, okay. You We haven't got to transportation or did we? We're not yet though. Okay. We're still at the high level. We're still at the high level. Yeah, I am very much aware. Okay. All right. I'm going to put a commercial in strategic budgeting. That's one of the major reasons this district has done as well and people are trying to model

026what we are doing. Yes. Yes, they are. I had the pleasure of doing this is I've retired in Wisconsin for one year because the governor pull a fast one on the school districts and I've come to Kenosha. I come down here to Bagan after the retiree and Miss P. I saw strategic budgeting and the superintendent to her credit has embraced it and we are we are moving forward but we are well ahead of other districts in the state because we knew the train was coming prepare for it. Absolutely. Thank you. So if we can move on to the expenditures again we precoid around co area 2020 we give you a six-year profile you will note actual numbers audit numbers 2020 through 2024. You can see as we got additional revenues, our expenditures went up. And

027then 2025, you can see that it's budgeted. That is not real. Not through this year. Our expenditures are estimated at 332. That's too much. Oh, there's a reason. Yeah. You want to reason to smoke? uh you really can't see the full picture here because in that number you have capital improvements that's there and you'll also uh have to note that we had significant raises in 2024 as when we had the teacher uh raises and also whip raises. So those were substantial. Okay. So you're going to see a climb that in that year and then it doesn't go away. we're building upon uh those raises and so in 25 you also see additional um capital improvements that that are there. So in the next slide you will get a little you know more insight more information

028on by fund uh where the increases. Okay, as you all are well aware, the budget's a very complex document, very complex process. So, we're trying to kind of spiral you in to detail. If we go to the next slide, you can see again from 2019 through 2025. You can see actuals which is 19 through 24 and then budgeted which is uh 2025. Again you see the total numbers revenues and expenditures by year about the fifth or sixth uh row down and then you can see that what Mrs. Poke was referring to the breakdown by fun 10 through 90. 10 obviously is the education fund. I'm just going to hit a few of them for our public who are unfamiliar with the numbers. 40 is our transportation fund. 70 is our working cash. And then we

029have TOR and u life safety at 8090. And then 50 is our retirement uh funds taxes. 20 is operations which we use to maintain our buildings. There any questions on that one? What's 70, 80, and 90? Uh 70s working cash toward fund and life safety respectively. Okay. Did you have a question, sir? Um I'm sorry. Yeah. Well, I I as I'm looking at this, my only question is um so we're we're still increasing expenditures um even though revenue is dropping 10 and a half percent. So, um I mean on in other years sometimes expenditures well it looks like we we didn't go up we in back in 2020 we only went up.3% or or 3% in revenues I mean expenditures but here we're going up five and a half% as projected. So um I don't

030know you're going to have to explain to me why we're going up in expenditures when revenue is dropping 10 and a half%. I know we're we're using other money but at the end of the this presentation we'll give you an opportunity if we have not made ourselves clear but I think you'll get the answer to your question. Yes ma'am. Um just on some fast math rounding numbers just with fund 10 which is the e education fund itself that's roughly a 6% increase from 2024 to 2025. Some of the other funds go up and down a little bit but between that up and down that will level out. So this 5.59% to me seems it's like primarily driven by the education fund number 10. Would that be relatively accurate? That's what you're telling us. That that's

031correct. Also, I'd like to bring your attention to the capital. The district has done a lot of work in the capital improvement area of fund 60 over the years if you look at the the time span. So you see those numbers dropping and then obviously some would push forward in next year because projects wouldn't be done. But you're correct to your point. The proponents are money we put to the children which is fun in direct instruction instructional support. Okay. Another point that we're proud of, we only went out for a bond deal for the $30 million um last year for part of it 15 million and then January for the other 15 million. Right. the $30 million per year that the board wanted us to do capital that came out of the fund balance. We

032did not go out for debt. So, we need to point that out. Sure. That the the board strategically uh requested that we spend upwards of 60 or $70 million. That money came out of the coffin and and this reoccurring debt for the next what four years for the um for the uh feature contract. Okay, that's reoccurring. Yes, we build upon it. It's stagnant. It's fluid because people come, people go, you know. Um but yes the contract and so um so the each year that expenditure will be reflecting that year's contract amount not the the whole 26 of course I know it's spread out over that time but each year we're going to have to add that into our expenditures. Yes. Yes. Mhm. Okay. Y'all know what I'm saying? Been saying that we got to streamline

033our spending now that we're at this point. Even though the the projection looks good and everything, you know, but mama said, been saying, they're going to keep saying we still have to be careful cuz we do not know what's coming out of Washington DC and executive orders. Well, even the state and Yeah, but the Right. Yeah, that's the bigger one for sure. Yeah. And the state is bound by the federal government. Yes, I I I think that we all hear you and we're having those discussions about how to pivot. You know, with all of the information that's so uncertain right now, I think that it would be impulsive to make some drastic changes. Um, we're making assumptions and that's why every time we present the budget, we give you what assumptions that we're making. So,

034if those, you know, do not come into fruition, then we're we're um poised to make the appropriate changes and we'll have to make the adjustments in the budgets that we've approved. [Music] Long as it andor the board can agree to deficit spend, one of the two. Oh, no. We're not doing that because you keep deficit spending year after year after year, it's just going to make the deficit bigger and then we'll end up having to do the Mustafa uh tall taking out tax anticipation warrants. And look, we are not going back. We are we we're not going back. Back back then we had when I when I first came to the district, Miss Hannah, we had a budget. We had uh a balance in the bank. I know. Of 28 million across all nine funds.

035I know we gradually started increasing that. And so now it's not as though we're broke. We're not broke. Um we have about how much in the bank now? Right. We have 105 million uh in the bank. So, we do have more a significant amount of cash more than we had back then. It's just that we we need to look at what we're we're doing because our needs are different, right? Our salaries are different by board directive and uh and so we're we're poised to make the shifts if we need to. Mr. forunate absorbent right that is correct correct um yes but let me point this out we've been de and I've said this before we've been deficit spending in the current year for years and and and we knew that that was going to be

036the case when We got IRA money. Uh we we budgeted uh strategically and so we used that money to keep positions in the school. It was like three or four pillows that we were able to to use to spend the money. So the district what it did was we weren't going to lay anybody off even though we were strategic. we were financially scrapped, but we got that money in and I think we got maybe upwards of 30 million, something like that. And so we put it to pay for the salaries, right? So if we put that to pay for the salaries, we were able to flip. And I've said this before because if you go back to all of those financial documents, you'll see that we had a negative $12 million in the education fund.

037We had a negative $4.8 million in transportation. We had a historical deficit in capital project of upwards of 2.2 million 2.4 I believe it was. But because we strategically utilized that money and maintain the staffing levels, we were able to go from a negative 12 million to a positive 12 million. That was a $24 million swing. And so from that time we we can't uh we have to know that we're going to negative spend in that current year because we saved ourselves due to uh um smart budgeting right smart fiscal management and so I get let me get my so so and and in addition to that we've been able to get more and evidence-based funding when we that general and we have another slide that's going to show that because if you go back

038then because I know you know that Miss Hannah you go back then uh they were stiph uh general state aid to the tune of like 40 something million dollars and we were like we need our money but they were and we had delayed payments from the state right and so those years we had to manage uh with limited resources but the way that we shifted in our um uh budgeting practices uh enabled us to be able to manage that and not only manage that but to have enough cash on hand that um the newspaper came and interviewed the superintendent and they lauded Waggan on why you don't have to go out for you remember you interviewed with the newspaper uh why you don't have to go out for a loan when everybody else is going

039out to get, you know, line of credit and that's because we were managing it and we didn't want to do that. And so we're not where we were then. Can you tell me approximately how much we were spending on interest when we were at that point? On when I'm sorry, for the tax anticipation warrants, what were we spending on? Oh my goodness. Uh Brian, do you remember? We we were getting tax anticipation warrants just to make payroll. I remember that we we couldn't make payroll and so I don't know what the interest rates were um back then but um we don't want to do tax anticipation warrants not at all um and and we're not currently in a position that we have to do that right now we're we're not there and I think with

040continued discussions uh internally and monitoring what is happening um at the state level and the federal level uh and prioritization which is what we're doing uh right now. I think that we can weather this storm like we weathered it before. I just wanted to commend you because you always come with calculations. you know when we are doing those contracts you project the numbers with the anticipation of that increase every year because it's not just the salary it's also the benefits that increase right and so I want to commend you because like you said you were already prepared we already knew that that was going to go up so thank you for that and thank you for staying ab breast to everything that's going on at the federal and state level so that you can have

041these calculations as conservative as possible knowing the limited information that we know. Thank you. Uh it's a team effort. Superintendent Ford and obviously uh my finance team, we work hard to to review that stuff. We have a lot of long nights looking at it, making sure that we're staying apprised of what is happening and working with legal to interpret uh what's going on at the federal level. Any other questions? I arrived when tax anticipation warrants were going out. Mr. Kiscala said, "Let's ride." took me there to the bank. So, I understand we ain't going back. As they say, ain't going back. So, the board needs to be commended. Superintendent needs to be commended for for being very strategic. I keep using that word. It's not just a word. It's a process. Absolutely. It is a

042process. And it does work. Believe me, I've lived through it. It does work. So, with that, I'm going to there are no questions on this. If you have questions at the end, we'll give you an opportunity to make sure we answer you so you're all fully as informed as possible. I'm going to yield a forum to are you next, Mr. Louisa? We're going to go through general state aid and some more specifics as we spiral you down on the budget. Thank you, Andy. Good evening, everyone. Uh the next slide is the uh general state aid evidence-based funding and we've gone back to 2014 and tracked what we've received. Uh back then it was 82 million and we go through 2024 actual 156 million. This year we're allocated 161,840 and next year's projection with the 4.1%

043increase uh is 168 million. Now this is after the learn charter gets their little allocation. They they get their uh money off the top. This is after learn charter. Mr. Loza, is there is going up this year again? What's that? Is their uh allocation going up? I think it was about 8 million last year. Um I think we're projecting that their enrollment is going to go up. So if that's the case, then yeah, that's going to go up as well. AB, but that's not even in here. This is this is after learn charter. It's after Okay. is taken out. Mr. Um as I was looking at the chart uh back in 2021, yeah, there uh that 138 million 756,763 uh dollars. Uh that was lower um lower than 2020 and still lower than um 2023.

044Wait, wait, which one am I looking at? Yeah. 22. Yeah. What happened right there? Uh it's what I can guess is it's it's 2021 and that was when CO was happening and Okay. Um I I don't know if if that's what it was, but that's that's my guess. So the state had less funding to provide is what I'm less money even though we got our the feds gave us that was it was less funding. Yeah. guessing it might have been from CO. It It kind of doesn't make sense when we got all that money, but we and we didn't get it before [Music] and it was included all the way up to 2024. And so I'm just trying to get the rationale as to what happened. Um the decrease, Mr. in the uh 2021 uh

045school year, okay, nobody registered for kindergarten. Nobody came. So, our enrollment went way down for the 2021 school year, okay? Because parents of kindergarteners waited until first grade, second grade, third grade before they brought them to school. So, we went through quite a dip from 1920 and 2021 for the actual enrollment company. Okay. Thank you very much. Thank you very much. Any other questions on that? All right, we'll move on to the next slide. So, in the 2026 overview of budget, we've got spending increases. We factored uh wages based on negotiated contracts and and non-UN personnel raises as well as curriculum purchases and social emotional programs. Uh the budget total notes the 327,303 that's uh that's for expenditures and that's a uh projected drop of 1.7% from the 2025 budget. The spending decreases we've got

046uh life HMO and dental insurance uh uh are flat this year uh and PO plans went down 2.3%. And then uh we've got the uh uh capital improvements. We'll be using a good share of uh the monies from the bond issue for that. So that should help. Um sorry, I have a quick question just because we're on that. So if that $18 million is over the next four years, that's if we were to average it out roughly the 4.5. So with the capital improvement fund number 60, there's an increase of 1 1.6 million projected for 2026. Is there a reason we're not pushing that closer to a quarter of the remaining funds left? We've got uh we've got some uh capital improvements that are are noted and we'll have some slidesh towards the end of

047this presentation that will talk about that. Okay. Uh and I know for 26 I think there's $8 million out there for capital projects. Um a lion share of that is still u undefined projects at this point. [Music] All right, going to property tax extension history. Um this one is a interesting uh uh slide. Um, if you see over in the the far right hand side the column, uh, you'll notice that in 2018, uh, 52,418,000 of property tax revenues and 19, uh, the same amount. 20 the same amount. And then 21 it went up, uh, no, 21 was the same amount. 22 it went up slightly, 300,000, I think, due to the PTAB recapture. and we've been keeping it uh level ever since. So it's it's been property tags have been level since [Music] 2018 and

048that's the one major revenue source for the district. Okay. Thought we were going to get a plug from Miss Poke. I was making a joke. The next slide uh denotes the uh the uh uh effect due to keeping it level and we've lost approximately $35 million uh as uh we left money on the table so to speak from 2019 on. You want to speak to that? Oh yes. I thought you were coming. I was just too early. Um, we cannot afford to leave property taxes on the table anymore in light of what we're presenting to you uh tonight uh with the uncertainty around uh finances. I think that uh the board and the superintendent uh could be commended for the several years that we kept it level, but $35 million is a lot of money

049to leave on the table. And we could never recapture that. And what we've lo what we've lost is that tax base. And so that's lost forever. And so I I'm really really asking the board of education to reconsider uh leaving the taxes uh level. I think that uh we have greatly supported uh the community of which I am a part. I'm a taxpayer. Um, but $35 million is a lot of money and we wanted to make sure the superintendent uh and all of the administrators wanted you to be aware of just what that decision has cost us over the years. Mr. you want to say something? Miss Hannah, why don't you come up to the podium so we can everybody can hear? I was going to ask as a property owner in the district, I

050love the tax rate. It's great. Uh but past boards have kind of boxed you guys and future boards in because as Brian said, you can't recoup that. If a home rule government such as the city, they they could get that back in one year or two years. That that's not an issue. But you guys can't. Uh you look at that number, what was it? 18,000 per student is what this district is spending between property taxes and basically state and some federal dollars. Now, when you look at Walkaggan's tax rate for the bills that just came out, it's I think $4.36 cents per hundred. It's a great rate. 50% of the tax bill, 50%. You go uh just to Warren and um Woodland, they're 60%. Their tax rate is 6.4, $2 more. our our poor friends

051up at Zion, their twothirds of the tax bill goes to to the uh school districts, they're at 8.4. Double our rate here. Double. Wow. They're high. Now, Grace Lake, I think they're about 14,000 per student in their elementary district and about 17,000 they're spending in their uh high school district. Their tax rate in Grace Lake, their combined rate is $8 per 100, double what ours is. So, I don't know what they're getting from the state, but I know in the past you guys have tried to uh uh apply for some relief on property tax. You'll never get it with these tax rates. The the rest of the county will get it before Walkagan does because the board has kept the the rate down, which is a good thing. But uh we don't qu asking us

052the razor. No, I I'm just saying, you know, that's something you need to look at the next time because um we're not going to you are blessed with a lot of money from the state. That's really that's really why you have money in the bank, right? I mean, you guys all work hard. I I give that. But if those numbers hadn't increased year after year after year from the state of Illinois, you'd be just like you were uh 10 years ago, 15 years ago, tax anticipation warrants. So the change in that taxing formula from the state of Illinois is what has really put this district in along along with good financials. I'll give you that too. Thank you. Thank you, Mr. Bukovich. Miss Lensing. Um, so this is always going to be a complicated conversation,

053especially when we're looking at communities like ours. But I think even now when we look at the federal level, what's happening across the nation with the increased cost of everything, groceries are up, tariffs are going to impact the cost of other goods, even down to clothing, our children. Our homelessness rates are going to go up. So, we're going to tax people more and potentially put them further into pro um poverty. So, that's the balance that we really need to understand in this community before we we make big decisions. Like, yes, I understand $35 million that could have done a lot in this school district, but we also need to have the results to back it up, right? We need to build that bond with our community so that they trust us that if we do

054raise our taxes, that it's going to be put to good use and it's going to impact our students, which impacting our students then betters our community, brings in businesses, brings in new homeowners, etc. So, this is a conversation that I think we need to have a very detailed conversation about as a board. Absolutely. Because uh would you please come to the podium? I think that as the board and the community that this is something that we should always be aware of, right? So, I think that Miss Poke and her team should always bring this information to us. It's always good to know what's on the table and maybe at some point you guys need to think about what do we need to do, right? Because that is a lot of money. But I am with

055you though, Christine. The community, this community cannot stand additional property taxes. But it's good to know how much is out there. Yeah. Yeah. Thank you. And um I don't know if uh we are there yet, but as I went through the slides and everything, one of the things that um was a little troubling to me was that the staffing was increasing. uh when our student enrollment was going down and um and that um the um the K through8 enrollment has decreased by um by uh just about 2600 students um uh since 16 and that uh 9 through 12 there was a um uh a student decrease and um and so we also have to worry about um if we are using well not we if they if the state and everything everybody um if they're

056using the enrollment in order to um appropriate money funds to districts, then how will this decrease in our um student enrollment impact our um uh our revenues? A future slide. Yes, excuse me. Okay. Well, Don't do that. All righty. May I [Laughter] respectfully ask that um if we can just for the team and for their focus if we can address the slide that's before us. Um we will get to that slide where we will look at staffing etc. Um, but if we can take them as we come, um, so the team can, um, not lose their track of thought, for lack of a better word. All right. Uh, moving on, I'm going to turn the floor over to Nick Chin, and he's going to talk about successes and highlights. Uh, good evening everyone. All right,

057continuing on. So, with all that said, let's look at some successes and highlights. We have a basically a top 10 list for you. So, uh starting with number one, uh in our pursuit of that $30 million construction bond, um we were pleasantly uh informed that our standard standards and pores rating went from an A to an A+ stable. So, that was quite uh quite a nice thing for us. Um, number two, uh, we have been the recipient of the Association of School Business Officials meritorious budget award for fiscal year 2024 2025. Um, we have submitted a certificate of excellence in financial reporting to the association of school business officials international and the government finance officers association. So, and we are awaiting determination on those awards. Uh the district has won those awards in the past.

058Uh number four, uh as Miss Pulk has pointed out earlier this evening, we have maintained a recognition designation uh in our Illinois State Board of Education financial profile rating for the past seven years since 2018. Uh number five, uh as as you're all aware, we've negotiated competitive salaries for staff. You'll note that in the smaller print in red, uh in particular with teachers, uh a 31.14% increase over four years. And with the uh walking professional support staff, a 39% increase over three years. Moving on to the next slide. Is that including benefits? Is that why it's higher just salaries salaries because we sorry so we increase roughly 22% but each sequential year they are gaining more on top of with every year of experience they're going up in step yes yeah absolutely number six the

059wraparound center up and running quite an achievement there seven uh the stronger connections after school program which is largely being funded by a grant that we've one. Uh, number eight, Miss Pulk has spoken to this in previous meetings, approximately $80 million in capital improvements completed across the district. Most of that focusing on school facilities, of course, that house, uh, students and staff, there's still outstanding stuff, right? Of course. Yes. Number nine, we've uh done a lot of curriculum writing and alignment uh implementation and progress monitoring. Uh 10, significant uh technology upgrades. Of course, uh our sustained uh one-to-one device initiative with students and of course providing all of the necessary technology to uh staff to best serve and meet the needs of those students. Mr. Jim, before we go on number six for a wraparound

060center, can you remind our community how much of this was paid out of district funds versus grant monies? So the in terms of the facility, the wraparound center. Yeah. So So I am aware that um you know Yeah. Yeah. Hold up. Yeah. We got a $800,000 grant for services for the uh total building. We we got 2.5 $1 million and $750,000 in grants in grants. So that's a huge thank you to our grant writer, Miss Tate, for getting all of those funds that didn't come out of our budget, but was extra monies to provide services for our community, but then also benefit other aspects of the district outside of that. Yes, she was instrumental in uh submitting that with with the help of others in the district, but she was instrumental in in doing that

061and we commend her for that. Wonderful. because that's a lot of money and the 2.5. We're just waiting on the 750. That's the one we spoke about earlier. Yes, that's excellent news. Okay. So just as a general uh highlevel overview of some of the figures for the district um we're projecting uh into the next year uh 13,320 students and of course we have the 20 22 schools listed uh below. All right. So on this uh slide we can see the title student enrollment decline. So we can see that in the uh line graph uh on the left we start at 2016 the graph goes all the way to 2025 and then we have the corresponding figures in the table to the right. And so just going from point to point, if we go from school

062year 2016, the prek through 12 enrollment at that time was 16,685. And again, just going pointtooint all the way to the end, uh, school year 2025. Okay, we're looking at an enrollment of 13,640. That's approximately a 3,000 student decrease. Next slide. Why are we not That's what I want to know. I I I would like to state also that um the information came from the fall housing report filed with Isby. Yeah. Questions. Mhm. Yeah. Uh no, I just wanted and I'm going to that's probably Mr. Christensen. Um question as to what has caused this decline of student enrollment. Good evening. The uh the details for this are attached to agenda item C. So you want to take a look at some other time to agenda item C. you'll get the the details as to which

063year and which school and what what they all were to kind of go through the details really. So, we've gone through this uh u this we've had fewer enrollments, fewer students um probably since like 2017 or 2018 as we kind of go in and through. So you kind of see on on the chart from the 2019 school year to the 2025 school year that it's been slowly declining over these past few years and it's a combination of lots of things with you know students not moving to our area. The state of Illinois population has been decreasing. Um it it's it's been a decline over these past few years. In fact, it started at the elementary level and we saw it kind of go up because back in 2018, 2019, um the high school was still

064increasing and now those decreases are hitting the high school. So now we're decreasing across all grade levels and and it's still going down, but we also have more competition in with learn and with St. Martin or Christo. Um so students have more options locally than they did before. Yes. Well, so across the state, student enrollment has gone down by 11%. Based on these numbers, it could be, you know, 22%. So that's basically double. We're losing double here in Walkegan. And I think that's the concern is right. If we were on trend with the state, understandable because across the state, families are choosing charter schools, etc. but it seems to be of a higher impact to our community. [Music] I I agree with you, Miss Lensing. Um but I also think that we need to also

065look at our mobility rates. Um and um this I'm going to say our the customers we serve in the sense of students, right? So undocumented students um we know nationally that number I believe is I want to say it's a little higher. I'm not sure. I didn't look at that. I was just checking that out. So, there's a number of factors, birth rates, um the mobility rates, school choice, um a number of them play into it, but it's definitely something that I think we should take a deeper dive into to see um what exactly is impacting those numbers. And I think we should also look by county because we were even in jeopardy of losing some seats um you know, because there's so much decrease within our own county. Yeah. Thank you, Mr. Christensen. Okay,

066next slide, please. So here uh corresponding staffing levels and and some fine detail about what comprises these numbers uh specifically in regard to 2025 comes in a subsequent slide. Excuse me. So again, basically going from point to point, you can see there's kind of a U shape generally with the exception of 2019, but we can see that in 2016, we're looking at 2,300 uh staff members. And then again, if we go all the way to 2025 all the way over to the right, that is 2,317. So on the next slide, what we will see is the two side by side. So to the left we have the enrollment the same line graph from the enrollment from the previous slide and then we have that next to the staffing level bar graph and and again so

067in 2016 just to remind everyone the enrollment in 2016 was 16,685. Uh the staffing level in 2016 was 2300. Going all the way to the present day to 2025. That prek through 12 enrollment in 2025 is 13,640. That's that 3,000 student decrease. And then when we look at the corresponding uh 2025 staffing level, it is 2317. Now why is that going up? Oh, right. If our enrollment is going down, why is there a need for increased uh staffing? because again during co remember during co uh we needed to address some of our social emo social emotional needs and so we hired uh staff based upon those needs and now it's being discussed um to see how we need to pivot those discussions are happening uh as we speak. I'm sorry. What do you mean by

068pivot? Like pivot away from If it's a prioritization, if those positions are still needed because of student needs, then that should be prioritized within the district and then other things would obviously not be prioritized. But those type hard discussions are being had right now to say how do we maintain um fiscal stability within the district yet meet the needs of the students. And so that has always been uh what we've been required to do and that is to outline all of the needs within the district and then discuss what is a priority. uh when we uh as a district decided to give um raises and that that is admirable. That was and still is admirable. But when we did it at that time, we we said to the board of education and the community that

069if we give these significant raises, then we would have to adjust somewhere else. So now we're faced with those decisions. If the students need continue to need the uh the social emotional need, you know, um interventions, if they continue to need other things that are out outlining in the school improvement plans as well as the plans that are submitted by um the departments, then those discuss those hard discussions, very difficult discussions have to be had. Yes sir. Yes. Um wondered about the staffing level here. Does that include any contract? That's what I was going to ask. It does not. These are only staff within the district included that contract that would be included in our purchase service numbers and all of those things. the total budget, all of it, not just staffing, but purchase services,

070equipment, you know, everything uh would have to be evaluated and prioritized. Oh, we're Okay, go ahead cuz I got questions more about that staffing. Go ahead. Oh, where you going to go? Can I jump in? Go ahead. It's too loud. No, it's not. You're on. Okay. Can you hear me now? I just don't want Can you hear me now? I'm just trying to get the right perfect move, right words. So I think um not I think I know one of the conversations that um the executive team is having weekly is looking at the number of employees that we have in our district um and their touch points for our students and what we need and what we don't need. Um what we were very cautious of is that we did not want to have a

071rift. um as many other districts um as you see across the state of Illinois are um actually um having at this time. Um so we're looking at as people retire, how do we fill in those seats? How do we close sections? Um because we know if my personal opinion is that any district should try to to avoid a rift as much as possible. At times that's impossible and improbable, but at this time right now, we feel that we can move um our employees into their current seats to downsize. And that is something that we are intentionally working on this year um with the executive team and having those meetings around that. That is why you're not seeing a riff before you. Um we do know that that affects teacher per I mean employee morale in

072general. it spreads fear um and it leaves uncertainty for the school community and that is something that we do not want to impart on our employees. So, we're taking a different approach on how we're doing that and when we're looking at the retirements or the certifications or even our recruitments overseas. Um when Mr. Figuro went out this time to recruit. Um the amount of teachers that he's looking at is um not as large in the amount of people he is trying to attract. We're being very specific in the people that we need to fill the seats that um is higher to um harder to fill in um harder to fill in the vacancies. Oh, I would also like to look at a comparison between contracted versus staff because we know we gave that increase and

073part of the reason part of my reason for giving that increase besides the fact that I fully believe our teachers and staff deserve it is because it's also a way to attract permanent staff, right? And that's why we've had to contract out because we don't have the permanent staff. So, it looks like we've been successful in recruiting more um annual staff, but I would like to see as our staffing levels go up, are our contracted rates going down? And with we we need to figure out where Yeah. the um where where the staffing need to increase because as I was looking and it goes further into the presentation with the diverse learn and and even the the licensing right as Isby's been changing their rules for licensing more people have been qualifying to be able

074to be staff that's a good point Miss Fabian um and it is something that we're looking with us because now they're certif they're now certifiable where they weren't. So now you can be a PAR with just a high school degree that with that short-term PAR licensing which we never had before. Um somebody had to have an associates degree or pass that task. So more people are able to same thing with even um our long-term subs. Yeah. So, as licensing requirements um change and allow for more people to be able to be in a classroom, you're going to be able to find more staff, right? Which will qualify, which that's well, let me go back. That's a good point you're making. So, what we will get to the board is a report of outside agencies. So,

075in the sense of agency paras, agency secretaries, agency um psychologists that we may be able I mean I'm just throwing a couple names out there that's going to decrease the cost with the contracts which will bring in to the to the employee group. Um so, Gwen for next time, can we get the board a comparison of what we're seeing there? Yes, ma'am. In the areas that we're speaking of. Yes. Um, superintendent, in these discussions, are we also looking at streamlining the number of contracts we have? Because there's um organizations like PSI Solutions that have been at the conferences we've gone to and they cover everything and they're like, we could be the one servers provider and we'll get everybody for you. That minimizes the number of contracts we have cuz I know, you know, poor

076Dr. Bubble is like, "I need another contract because this agency isn't giving me the staff I need and these kids still need the services. So, we still need to get, you know, XYZ." So, he's like having to cast a wide net to catch people. So, I'm just wondering, are we looking at alternate organizations so that we can streamline it and get one contract? So, as we get more permanent staff, we need less from the one contract provider instead of Yeah. But the other point you just made is Dr. Dr. Bublas has also come up here and said that there has been an increased um need for services in his department with students that just need more paras right so that's also going to increase our staffing right but the organizations are also not fully staffing

077so they're we're saying we need these people and they're saying yes we can get a one they don't so if we can we can just minimize that'd be great and if I can continue with this one two three count Oh, sorry. Can I respond to Miss Lensing, please? Um, so I do know that Dr. Cesario is having those conversations. I've hadve we've looked at like different programs we have and we're like, wait, this program can cover both of those. Um, so that is the intentionality. However, we can always have more intentionality and so noted. I just want to say it's noted. Um, and I do see Dr. Cesario sitting in the back shaking his head. Yeah. And but what I was going to say is that and we'll go get further down into it, but

078uh if we are if we are over at this point looking at the um looking at the presentation um we are uh somewhat kind of per se overstaffed versus the enrollment. and um those staffing um individuals. I was just wondering if like with um and um Dr. Bubbleit's department, are some of those staff members able to move over into the diverse the diverse learner department where we we like you say we wouldn't have to riff anybody but we also would be placing them if they're certified in diver in special education. That's where our um grant comes in for the I just want to clarify something. I don't know if this slide says that we're over staffed. I agree with that. Well, that I'm looking at I think that that goes to the comment we made

079about need. Can I jump in real quick? I think if you would ask any principal, they would say I'm definitely not over staff. I need more. Um I also want to say that I don't want us to have a perception that and I'm not saying anyone said that that these are all administrators, right? Because this is all the staff we have in our district. I also want to remind the board that we have specialty staff in schools. We have culture and climate in certain buildings. We have instructional coaches. We have um I um ISLs. I mean, so there's like reading specialists and math specialists. And so those are direct services that right that tutors um face. So there's a lot of different components there that are um front-facing um services to our students. Right. So

080when we're looking at this, what I'm talking more about is h if we need 10 English teachers, freshman English teachers, and we have 12, right? How are we working those numbers to ensure we don't don't want to take that extra support as far as our coaches, our tutors, um our um our reading specialists. we call them something different now, but we there's a a misnomer out there that we don't have any reading specialists. Um we do um we have math specialists, so we don't want to take those direct services away from students, but all those numbers play into here. So when I say we're looking at numbers, we're looking at how many um first grade mono teachers that we have and we may have 20, but we only need 10. So now, how do we

081work those numbers around that maybe I have a need in third grade where I can move those people there so that we're not having those rift or those displacement and we're keeping um the building environment um stable um to support the student needs. That that's more what I'm speaking about. And that's and you said the exact same thing I said just in a different way. Okay. You know, because if we have some staff that can go over Yeah. into the even thinking of like our preschoolers, right? Our preschools have to have the teacher and the parah, right? So, we've increased that. So, that means you're going to double the staff in that building if we're increasing in that area, right? I think the example was just if there's movable staff to the DL department, and

082that's what I'm saying. Okay. Making sure people are that we're using you were utilizing them, right? Because we got a lot of staff requests. Mhm. Okay. Okay. And it's in [Music] and the majority of them are in the diverse learners. Yeah. Okay. Mr. Chen, continue please. Thank you. And here is the um the specific breakdown of who or or what all of these positions are for 2025. This includes both the certificated and non-certificated staff. So you will see that there are uh administrators, teachers, custodians, it's all it's all on here and you'll see that totals to uh 2317.32. I'm going to pause right here. Um, so as a a parent of three younger children that constantly hurt themselves, seeing that we have 22 schools and only 18.4 nurses, that's a big safety issue for me

083because you can't plan when a kid's going to have an accident. You can't plan when they're going to have a seizure or an episode or anything that needs a nurse. So, I'm just hoping the board can support an initiative to ensure that we have a dedicated nurse for each school location. Smith Lensing, I completely agree with you and we used I nursing is one of those hard to fill areas. So, um let us please get the number of nurses. This may be how many we have on the books, but we may have 30 vacancies. Just that's a hypothetical, right? But us on there, but I believe can we also look at the contract though because I believe it's also by case load on some of these positions. So that's why there's itinerant roles where there's

084not one in every building. They share they have to go to a couple buildings because the contract is written by case load. Yeah. And I also know just this is I also know that we do have contracted nurses that wouldn't show up here that would be on the contract one. So an example would be Oakdale. They have a contracted nurse. Okay. Um however just got their certification and is going to be working for Walkegan public schools and making that their home. So congratulations Miss Graves on that um big achievement. So we're hoping as they go through the system that they choose Walk Keaggan as our home. So we know she did. Okay, perfect. And just real quick with the point like you said 18.4 is that because they're working a part-time position like there you

085can't be a you know a fourth of a person sixth of a person. So when we get to the decimals is that because they're not a full-time employee or they're multiple like people and I don't think that they're full-time. So it's it's because the position is not a 1.0 position. Correct. Gotcha. So, and it's not that they're changing locations throughout the day because that some of them are uh itinerate mobile, right? Some of them are transient. Yes, some of them are trans. Okay. Okay. We'll table that. It said these are filled positions. Yeah, these are filled not open positions. It's only filled positions. All right. So you my concern is I want a data point saying we have a full-time nurse either split across two people, three people, whatever at a school during the day,

086but we'll table that. I'll also commend Walk Keegan for that because not all districts have nurses in each school. Some of them just have them like per the district. So I'll commend us for even, you know, for that foresight of having that many cuz we used to have is we still um particularly our uh elementary I got a question in reference to uh it's titled and I'm going to presume that this um 22 under dean is actually culture and climate. Okay. Yes. Individuals. Yes. Well, are we going to class them as deans or are we going to class them as culture and climate? Oh, they're labeled as deans, but they are culture and climate. Can we adjust that or there's no way? Well, I think there's requirements for them to actually hold the title D

087and most of them have their masters and they're pursuing that type 75. Yeah, that's that is um I will say one of the reasons why we went with culture and climate because there is specific certification that um they need to hold. And you're absolutely right, Miss Hannah, a dean versus culture and climate. I do want to acknowledge though many of our culture and climates um since holding these positions have gone back to school um whether to get their bachelor's degree now to get their master's degree and to get um their certification to hold these positions. So, which is really good because we're seeing our staff expand on their professional learning um in these um positions and which also allows them to hold other positions. But I think if the intentionality was moving away from the

088word dean to really have it be more positive where we're looking at PBIS and having it be culture and climate, then we should stay consistent. Not so much because of the certification issue, which absolutely that's a great achievement for them to be doing. But I think it's it's the verbiage if we made the intentional shift so that it would be more positive and restorative versus dean always has that negative connotation. No, you're absolutely right. So, that was another aspect when we um changed the titles um so that it was um more positive mindset versus punitive. And we'll change the um title in the system. Thank you. All right, next slide, please. So, on this slide, there is a link. So, if you haven't looked at it yet, there is a link that takes you to

089a detailed uh listing of new position requests, which is inclusive of any supplemental pay requests. Um, as as is stated in bold on the slide, this is currently under review. It continues to be under review. So for any uh viewers at home that haven't looked uh please please download that file and uh click on it and you can see all of those uh details. Um but also some of them would be covered by grants. They wouldn't be covered under it wouldn't be coming out of our district funding. Um I think that would have been that is correct and I think that's what you know especially like our stars for example like that should be kind of denoted somewhere so that people understand that it is part of the like you have to have that position

090in order to fulfill that grant. Absolutely. So when we bring that back um to the board u Miss Poke if we can denote what actually does come from the grant maybe a color code or something um because as I looked at this too that was in my mind also. Okay. Uh I'll turn it over to uh Mr. Luosa uh to continue uh with the presentation. The next slide we're going to talk about is we continue having students with needs. We have uh on the left side we have students living in poverty uh from 2016 through 220 2025 51% and then we jump up to 70%. So it's ranging between 64% and 73% and right now in 25 it's 68% of students living in poverty in our district. Percentage of students with special needs uh has

091been pretty steady 13% and 14% in the last uh 9 10 years. Mr. Loza, what can you go back? What happened between 2016 and 2017 that would account for that big difference? I'm not sure. I'm not sure what happened. A difference maybe in the way that it was counted, calculated. Did we also have an increase in students? Students living in poverty. This information from the fall housing report quite not I'm not sure what caused it, but this is from the Isite. Okay. Yeah. Thank you. Okay, this next slide uh discusses diverse learners and we've got uh we've pulled the numbers off of the uh annual financial report from 2016 through 2024 and we're using a budget for 25. And you can see over on the right hand side, we've gone from 29 million in 2016

092to 46 million uh in actuals in 2024. So it's quite a rise in uh uh diverse learning diverse learner costs over the last uh nine years or so. Sorry, really quickly. Um I just want to say it for the public or confirm we are heavily monitoring the status of the idea grants right of the what grant IDEA yes yes okay there's not much information though I mean like my only concern is that we are budgeting for 42 and a half plus million Um, and there's just too many question marks around that for me to be comfortable. I'll leave it at that. A, and especially to piggyback on Miss Lindsay, especially, and I'm hoping, superintendent, sooner or later we're going to get some kind of uh, presentation from um, from Dr. bubblelet as to um the

093shift of that executive order where um where IBA and all of that is going under another uh another department. So, at some point, um hopefully we can get uh some kind of uh brief presentation on on how that's going to impact us. Um yeah, with it being shifted from the Department of Education over into health and human services. Yeah. do get IDA. You mentioned that and we have the IEA grants approximately $6 million claims about $2 million. Yeah. Also a part of our evidence based funding is dedicated for special. Right. So that's how not all of it right but a large portion my concern is losing that roughly 8 million is just further impacting our budget that losing what is if the 1.9 claims if those aren't paid for okay on top of the IDA

094grants of six okay that takes me to roughly eight. Yeah. So, the last time that we briefed and again we're in close consultation with legal Yes. Title One and IDA were not on the chopping block. We don't know what is going to happen with these uh executive orders. So, we again have to say it and I have to say it again. Yeah. We have um assumptions, you're right, that we're putting in these numbers. Yeah. And when we uh had the budget committee meeting, um the superintendent said it so eloquently, I believe, that we should not be impulsive and making changes. I don't want to speak for you. Uh yeah. Uh we should not be impulsive and make those changes. And we don't know, we really don't know what's going to happen with the executive orders

095because at the end of the day, the reason why we put these numbers in here because we have these students, right? Mhm. So, a decision we're making, you know, we said it is really difficult for us to make decisions about staffing, about what we're going to cut if we have to educate these students and we don't get the 6 million or the 8 million that you're referring to. It has to come from somewhere. So, we're going to have further difficult uh uh discussions. So, the question would be on the table for the board of education uh with directive to the superintendent. Do you want to make those decisions now and then find out that you didn't have to do it? Yeah. No, I get it. It's just um I think it's a call to action

096because it is an executive order. It doesn't carry weight until Congress acts on that budgeting and funding. So, I think our families, if they're really concerned, should be contacting their legislators and really pushing to ensure that we, you know, we are funding our our public schools. I do want to reassure this board that the administration is very cognizant of the executive orders and are constantly looking to see what is transpiring at the national level but also at the state level not only within our state but surrounding states, blue states versus red states. Um so we're looking at all that um actually constantly. Yeah because educating a child is not red or blue. Absolutely. Um but you do see trends, right? So it it is important for us to see where the trends are are transpiring

097and what the direction they're going in. As of right now, my um professional opinion is that we keep the course, we stay steadfast, and that we ensure that we're providing the quality education to the students of Walkagan um with the budget that we currently have. We got we got to see more better results from our students. More questions on this slide. Move on to the next slide is uh u English language learners and we're noting the percentage of students from 2019 to 2025 going up from 36% to 56%. And the number of students from 5,585 in 2019 to 7600 in 2025. But this includes those that are quote unquote exited but still in dual a language. Is that why there's such a huge increase? Not just those that are coming in. This is just those

098that qualify. Okay. Um and just to go back to the staffing piece, right? I I want to make sure that we're all on the same page that we definitely need to ensure that this department is fully staffed because I've had um board reprimands with students who had very little English skills and so them being employable for even like a summer job is very difficult. So, in order to ensure that they're going to be able to be successful postgraduation with whichever path they're choosing, we need to ensure we're embedding those skill sets so that they're they're hirable because many places will require English. So, I just want to make sure that we're all on the same page that we need to make sure that this is fully staffed. And what and one one other question, Miss

099Ambrosia question, superintendent. Oh, sorry. Dr. Ambrojo. Yeah. [Applause] Um the um my question is um are we exiting students out of bilingual? So we it depends on the grade level. So we have a dual language program and the purpose of the dual language program is to build by literacy. So when students achieve the exit rate that they need to exit um based on the um state's guidelines um parents get a notification that their child has exited and they have the right to come out into monolingual classes. But the majority of our parents want their children to remain in the dual language program. And um okay, I get that. But [Music] um does it hinder the students more being in dual language? No. Well, not not being in dual language, but if they still have the

100designation as bilingual. I mean, and maybe maybe the the term bilingual needs to be reviewed and yeah, have to be defined or what have you because um I I don't think well I know that the program was not devised, right? for students to um to spend their entire uh school experience in the program but to integrate. Okay. Wait, I'm say I'm hearing no no. But so what's the e approach? I think we need to clarify, right? Yeah. Or something because we Okay. So we're just we're not exiting students out of those programs anymore. Miss Dr. Ambrosia. So the students are no longer classified as EL. So they wouldn't show up in these numbers as EL students. They're considered exited, but they're dual language students. And so the students, the parents have the right to ask

101if they'd like to continue in dual language, which is our board policy, which is dual language. So we continue to provide them biiteracy. So they got both languages all throughout the day all all the way until 12th grade to achieve that seal of biiteracy. That's you. So I think you're thinking of the TBE program is where in the past we used to move them from primarily all Spanish then integrate them into English and then it was just all English. we which is similar to our TPI program which is we still have and those numbers are included in here um because we don't say bilingual students they're English learners um we have students some that speak multiple languages um and then once they have mastered proficiency is why they're quote unquote exited out right but we

102don't to my knowledge we're not really doing TV anymore no so there's different methodologies of it all falls under, you know, ELEL and and strategies of how to teach ELEL. So, we do have TPI and those are students who um speak another language that isn't Spanish that there's not enough students to create a classroom. So, um for example, Arabic, Polish, they're all mixed. So, those students would eventually be quote unquote exited out into a monolingual. Yeah. Yeah, because we don't have the supports for and and and speaking with about the bilateral the seal of beritacy the seal yeah that we um I I would love and I'm sure uh the community would love to see um uh all students involved in uh the possibility of getting that seal of bi literacy where they're speaking multiple

103languages. And um uh um I know I've heard Miss uh Brisco uh for a number of years talk about uh the African-American students uh getting the um get get becoming bilingual through dual languages and stuff. And I would love to see more students uh receive that seal uh by lit by literacy. That's going to come down to staffing, right? And so my hope is that a lot of our current teachers use the teacher grant to get um the paras like to get um the acquisition of the Spanish language themselves so that we have the staff able to support it because you know I have a kid going into middle school and I we have to essentially coast for the next three years with dual language with one class because there's not enough staff to support

104the um the advanced learning environment in both languages, right? I get that. And so I it's definitely a goal that I love, but like there's a lot of pieces that we need to move the levers on. And to be clear, they don't have to be in a dual language classroom to apply for the seal of biiteracy. So we have students that get the seal in languages that we don't even teach. Yes. because they Yeah. Because they can like if if at home they're doing it um they can pass the test and show proficiency, they'll get that seal. Yeah. I don't know if the students know that they are able usually a presentation every year. We got a question out there. Dr. Ambrosia, do you want to um address um the knowledge of students in regards

105to the syllabi? Sure. Um so the seal of bi literacy is only offered at the high school level. Um and so the high school level we provide the apple test to our students and that's high levels of academic whatever the language is high levels of academic Spanish or high levels of academic Vietnamese or whatever the language is that they're looking for. I did also want to add that this year is um the highest year that we've had students that achieve the seal of literacy. We have almost 100 students that achieve achieve the seal of B literacy. That's amazing news. And that's all to our world language teachers at the high school and of course the bilingual teachers at the high school. All of the teachers really, but we have to give a lot of credit

106to them because they've worked very hard on getting our students to achieve that wonderful accomplishment. Thank you teachers. Wow. And I also wanted to add that um this year we started a two-way um so we can have monolingual students as well participate in the dual language program that's called our two-way program. We started at Oakdale that's rolling up to um kindergarten next year and now we are also next year going to open up a classroom at Glenwood as well starting at kindergarten. Yeah. Thank you for the detail. Thank you. Okay, Brian, you want to say we took you all the way over there? We're talking budget where the money's going to go, right? Okay. I almost also wanted to add we do get TBE, but TBE comes through our evidence-based funding. Okay. And our newcomers

107as well. We also get funding for our newcomers. Mhm. Next screen. And our mic students. Okay. This uh details the costs of the uh English learners going back to 2016 through uh actuals. Uh from 10,289,000 to 18,980,000 in 2024. Uh uh the budget we have 21 million in 2025. And like was said at the footnote at the bottom, uh, Title 3 contributes about $779,000 of of revenue, 101,000 from the emergency immigrant grant, which I think is called something different now, and uh the $6 million in TBE funds uh coming from U evidence-based funding. All right. the proposed 2526 budget, the current budget landscape. Um pressures off the budget uh for capital needs um from the bond issue. Uh pressure on the budget, increased payroll related costs, increase students with greater needs serving in within the

108district. Um professional development for our teachers, increased need for social emotional supports. uh particularly after COVID going to the salary and benefits projection. Um we're noting that education fund uh salaries are going to be $177.6 million and benefits of 26.7 million operations and maintenance 3.8 8 million transportation fund $472,000 and tort fund 1,ion4 total $183 million. We're projecting a 3.71% uh increase from FY25. Hey, can I I'm sorry, Mr. Luels. Does the provoke the parochial schools provide any percentage of the transportation costs or do we um do we just provide that straight out to them just paro? I know it's provided to them. I I'm I don't know. In other words, are we paying for transportation for parole? We are paying for that. I want to know if they if the parochial schools pay any

109percentage of that money that we have to um pay not as far as I know. So oh because uh if they if they live mile and a half away from their school we are required to transport them. Right. We are, but it is a little different. So, it has to be on a bus route that's in that way. It may not be directly dropped off right in front of the school. I only know this because we did a little bit of research. Um, so I know Miss Williams isn't here, and it's a great question, Miss Hannah. I want to get the board all the um facts surrounding that. So, if you will give me some time, we will send something out. Mr. Molton's in the back. I just know because we worked on this and

110I'm like what do we have to pay? Right. It's it Yes. Um but I think Miss Hannah's talking more about our our transportation, right? So, give me a minute to flush all that out. Um I'm giving you a high level of what I remember off the top of my head, but there's many um variables that play into that. And it's not like direct from from um door to door. Um it really depends on the situation or the bus stop etc the way it was explained to me. So we will come back um and present that to the board. Mr. Melton, if you can make a note of that. And if you could please include in there how many other uh private schools that we provide uh transportation for and or parts of our budget to

111them. Okay? cuz I know we got a lot of different uh private schools and one charter school. And so how much money out of our budget um do does those schools encumber? How much are we giving out? Right. Mr. Molton, you do have the question correct. Okay. If you can um supply that information to uh Mr. Zach is tomorrow and he can get that to the board. All right, moving on to operational supports and programs. I will uh turn it over to Mr. Motton and he'll go over the uh uh operation supports and programs division that he supervised. Okay. So, I'll uh go over these and if there's any questions, we could certainly ask for uh Mr. Molton or Dr. Cecerio to come up and provide more clarity. Uh looking at the the operations uh

112supports and programs uh goals and action steps, you'll see the deputy is requesting $690,000 in uh fund 10 and $30,000 in fund 20 which is on M. The details can be found for everything all of the numbers that we're talking about tonight on the link at the bottom of the sheet. you'll see business and financial services, $150,000 in the education fund. But in uh fund 30, you'll see that 4.3. And of course, that's our debt payments. So, we have it under our area, but it's really uh debt. Uh crisis and safety has 1.7 or 1.8 u million dollars in in request for goals. uh as human um resources has 300 wraparound 240 transportation 115 uh operations and maintenance has 76 uh,000 and fund 60 for capital you heard Mr. Chin talk about this earlier that

113we reserved uh in the budget $8.6 million of which only slightly over 3 million uh we have projects that's allocated. So the rest of it is contingencies in the event that other projects come up. Fund 90 we have uh 470,000 and transportation has 40,000 that's in fund 40. Again the details can be accessed uh on that link. Uh if you have any questions, do you have any specific questions at this time related to goals and action steps for operations? Well, well, okay. I don't know if it goes along with it, okay, but I'm going I'm looking at it because I see human resources and human resources means people and people means money. And so where I'm tying all this in as I was looking at different um slides uh I saw that there uh that

114we are that we are going to be allocating um monies right and I I didn't do the actual calculations uh because actually it wasn't really there the dollar amounts were not there but I see a lot of spaces for stipens okay and I kind of that's problematic for me because if we are paying employees and staff salaries right why are we paying paying stipens for people to um to function in their jobs. Now, I know many I I've heard uh the phrase, "Oh, they go above and beyond." Well, that's kind of like work, you know? I mean I mean but just because you go uh you go over and above that does not mean that you should be entitled to a 10 20,000 stipen and so Mr. President I'm asking that we really look at

115that and we ask questions about that. Okay? Because I don't I I just don't understand it. I mean, if you're getting a salary to do your job, why is there a a need to constantly give get stipens? Okay. This $300,000 does not include salaries or benefits. It's non salary benefits. So, the uh sheet that we had that said superintendent under review, that's where those stipens were and they are being reviewed. Okay. On that sheet, you'll see some that's red. Those are those that where the superintendent has already said no to those. They're still under review. So, I don't know. So, and I can expand on that. So, the stipens are not for going above and beyond the duty, right? the stipen um when you look at them and depending on what it is is because

116you're taking on extra duties outside of your job description. So I can give you one that we recently discussed Miss Rita Tate when we had a previous u meeting where you said she would get a stipen because she took over the 21st century grant for a time when Mr. Gonzalez left. That grant was outside of her normal scope um in her job description. So, she did receive um she would did or would receive extra money for overseeing that grant because that went beyond her normal day. And the only reason I brought her up because that was one that we recently talked probably 3 months ago I think. Um, another one would be um where we have face liaison at schools and these are people that may be paras that work throughout the day um and

117then in the evening take on the face liaison where they're hosting um comm I mean school events um are working with our face department with whether they just put on the I I want to say the paname um event but it was called the aapi heritage event. Thank you, Miss Lindsay. And so that's beyond their scope of day. So when we're looking at that, that is the form of the stipen. So as I'm reviewing them, I'm looking to see does it fall in their job description or is this an extra duty that they're picking up um after school? Um not not during their workday. And that that that Thank you for that, superintendent. and and uh you will also let us know how um how you have come up with the calculations of how much

118a stipen should be. We can definitely come back with that and as you go through the budget um when you look at the line item it will say like face um I think I saw yeah you see it so there are glad tutors I I think I'm just thinking off the top of my head where you see them. So if there's one that you're like well what what is this and what do they do? We can give you more context of what that is. Um but that's what we're looking that's what I'm looking at as we go through the budget. Um, and so if you have more questions, just give, you know, just send me an email. We'll get the whole information out to the whole board. Yeah. Because the stipens are kind of problematic.

119Can can I just clarify though because in that case, those extra added duties such as a face leaison, glad um that is something an extra job role that they sign up for and then, you know, they apply for. So, it's extra money that we're expending. But something like Rita Tates where she's taking on somebody else's role, that means we're no longer paying salary on the original person. So we're not expending quote unquote extra money. No, no, no. But I'm I'm asking so in this when we're talking about stipens in this context are I'm assuming we're only including those extra duties and not those one-off scenarios where because somebody has left the district now I got to assume two job functions. And and that's what Miss Fabian and that's what I'm talking about about you know

120us kind of getting a handle on who's getting stipens how much they're getting the siphons are and why are they getting siphons. So um so it's both and um I when I looked in this budget I didn't see any and I'm going to use that word. So, in a sense, um, hypothetically, I'm going to look at, um, Miss Dodson out there. Um, so, Miss Dodson left and we had to find someone to replace her and her duties. Then, someone is picking up extra duties. Um, and I don't know why I used you. I just sent you out there. Um, so that's not in this budget, but that does happen. So, I'm not going to say that does not happen, but it happens with intentionality. And I look along with Miss Pope, we look at what,

121you know, what they're taking on, what's in their day. Um, Dr. Cesario and Mr. Molton um look at that per their division and they come with the recommendation, right? And sometimes their recommendation may be X and I will look at it and I'm like, okay, well, I I think it should be Y. Um, and so we'll discuss that. Um I understand that but in that instance again it's not extra money because we are now not spending absolutely yes so that person's purpose is just the stipens that is extra additional right these are duties within the school whether tutoring um etc and most of those are contractual the rate hourly rate is contractual yeah I think what is it now Amanda I think it's like $40 yeah and that that's reflected on most of the lines

122as well is reflected in that spreadsheet. Does this include like after school uh coaches? All of it. Athletic coaches. All of it. Yes. And can we get those online at some point? Yes. Um I'm going to be a broken record and say that, you know, we're comparing it to their job descriptions. We need to make sure our job descriptions are accurate so that we can better assess when a stipend is needed. And I want to know or ensure rather I want to ensure that anyone doing extra duties that is entitled to a stipend is getting paid their stipend. I I don't want to hear um stories of someone saying, "Well, I've been doing for this for so many years. I've been doing door duty. I've been doing this and I I'm not getting a stipen

123for it." Right? So, I I think it all goes back to like the job description and to Miss Fabian's point, having a system that accurately captures when those act those extra duties are happening, you know, because if it's all pen and paper, we've seen what happens. And some of those are are in the contract like the door type is like they're it is what it is and that's what we have to pay them. But to your point, the reason that some of them don't get paid is because we're on these paper forms that have to go from one building to the next building to like three different signatures to finally get to payroll. And it's just an antiquated system. Um, and I think for us, I know we're talking about trying to spend down, but

124I think it would be worth it because we again, we want to retain our staff and we want to make sure that they're being properly compensated. Yeah. So, that is noted and that is a fair assessment. Um, and I previously um had explained to the board that we will be bringing um back a proposal on reviewing all job descriptions. We were scheduled to bring it in May. Um, however, because of the new way we're going to be meeting and seating of the new board, we at least wanted the board to get comfortable this month. Um, so you will see that in June. And and and now just adding in the wording of job descriptions. Usually there's a phrase that says other duties as assigned. Yeah. Other duties as assigned. And so we got to kind

125of mesh it together where I mean a general idea of what that means. Yeah. What that mean a generalized because if it's all if it's other duties as assigned or whatever why are we getting why are they getting stipens for I just want a picture for we can do that another time or talk about it another time just there's a whole philosophy in HR around other duties as assigned. I can't say we're going to move away from that, but those duties, I mean, it's like if it's not on your job description that you can make a copy does not mean that you cannot make a copy, right? And so, we got to also be cautious that we're not boxing oursel in as a district. Um, but that will be when we um do bring um

126the job description um endeavor forward. um that will be an expert that looks at all that and how that is done in um school districts, corporate America and that termin terminology and philosophy behind it. So that will be a discussion that we will all be having. Now are the stipens always for extra hours worked? Some of it is especially for the u those things after school and it's in the school improvement plans. Okay. So some people may be getting stipens because they're taking on additional work, but they're still working the same number of hours. So lunch duty, door duty, those are morning, middle, and during the day outside. Those are but those are contractual, right? But that's still a stipen that a teacher is signing up for an extra duty, right? So it's not after

127school, but it's an extra duty. They're giving up their lunch for that, right? But that's that's more hours that they're working, right? So like within their let's very generalize like if it's a 40-hour work week and five of those hours are for lunches you're working 35 hours but if you are opting in to do lunch duty you're giving up 30 minutes a day. So then that shifts that I think the concern that Mr. Rodriguez is saying is that if you are a 40hour employee and you are doing added time that you are still doing your 40 hours worth of work and then any the stipend covers beyond that. So you're essentially not double dipping doing your regular ongoing and that's what you're getting at. Beautiful. Okay. I want to make sure we're on the same

128page. whatever the like you said whatever the normal work hours are they're performing those duties and these are extra time that they're working they don't get overtime pay they only get overtime pay if they exceed 40 hours and and for the SEIU is over eight hours per day or 40 hours a week so it's different work rules we have to refer to the agreements but on average it's over 40 hours a week. That's when overtime kicks in. But if they're receiving a stipen for added time, that's different. That's different. Yes. Okay. Overtime is time is a time and a half. They're not they're not getting paid if they're getting a stipend and that extra time is being paid for completely by the stipend and they're just doing their 40 hours. There's no overtime being paid.

129Overtime is time and a half or double time. That's different. That's different than a That's over, right? It's different than a stipen or supplemental pay. So over time is working over the 40 hours. Depends on the number of hours that a certain group works because some work eight hours, but we have some paras for example that may only work six and a half hours. So if that salary is calculated at 6 and a half hours a day, that's what they're getting. but now they've worked an extra hour because somebody's mom didn't pick them up or whatever. They're staying with the kid. That would be the extra overtime hour because we've only calculated for six and a half. So, it's not that, you know, 40hour work week. It's what we've calculated that they're supposed to be

130working. They're contracted hours. Yeah. And the every contract is different and so it has to be handled differently. So, it's really important that we know which contract we're looking at when we look at what we pay and what we don't. Yes. And I I think the easiest way um to look at this is I was a his a history teacher at a high school and I had lunch and I had two preps. And so if I worked my prep, right, I took on an extra class, I'm giving up my time, which means I have to do that work at home or somewhere. And so I would get paid for that prep that I would work, right? And so I think think of it in that manner that yes they're there but normally when they're giving

131up their time there's other duties like grading papers creating you know that they're not doing and they have to do it later in the day. So um I think that's the best way to explain it. Thank you Miss P. Any other questions? No, thank you. Because let me say this because it's easy to say that time is a part of the 40 hours even though it's u lunchtime or or whatever it's still a part of the 40 hours. So when we go to calculate it for overtime it has to be over the 40 hours to get time and a half on Sundays I believe is double time right? So I wanted to distinguish between that overtime and double time or whether they're getting supplemental pays. That's different. If they give up that time that was

132not teaching time, right, then they would get that supplemental pay as the superintendent described. They elected to do. Got it. Because they elected to give it up so they get paid for it. Got it. All right. Thank you. All right. Next slide. operating expenses. Uh again, the details are on the link at the bottom of the sheet and you see that uh business and financial services and uh fund 80 has that 3.2. That's because that's taught liability and so we always put it under us. We could put it under us or put it under legal, but we put it under us for these discussion sake. um the $531,000. You remember that we have to pay $500,000 on a bond that we got in 2016. 2016 and that was for 16 years and we said that

133we would pay that out of onm. So, uh that money is money we pay. It's not debt. So that's that $500 uh,000 there. Uh, operations and maintenance has normal operational expenses of the 5.3 and transportation has normal operating expenses of 112 and food service and other expenses are the 8.4. Any questions here? Next slide, please. So this is a summary page of all of the uh operation supports and programs approximately $50.1 million. So again, this covers the TART fund, this covers uh capital projects, life safety, ON&M, even debt, right? Debt services and the education fund or um those areas that fall under operation services. Any questions here? Yeah, the life safety um fund seems really low and um I my question um I guess I'm going back sometime and Mr. promoting you may remember our

134colorcoded project life safety colorcoded project. Uh are they included in this? It doesn't look like it. In the last few years, if I could answer for you, in the last few years, we've not uh had many expenses that's been in life safety because we covered a lot of them capital projects, right? So, we've addressed many, many $80 million or so of those capital projects, those that were classified as one and two or A and B, whichever you describe them. So, we've addressed many of those. Of course, when uh Mr. Molton presented the life safety uh list of projects, we had about $120 million. I mean, so we still have a lot to go, but obviously we've addressed those that were most pressing, right? So, we until we do another life safety um report, then we'll

135get additional projects that are high priority or ones or or twos or A's or B's, right? and then we will be able to bring that to you. But at this particular juncture, um we're requesting that we only put $8 million in this budget because we don't have fiscal capacity to do all of these projects and to maintain the educational initiatives that we need to maintain. So, it's one or the other. We can't do all of it. Miss Hannah, you're looking at me. No, I'm just Okay. I I I would just like to know um what what all of those um initial uh projects, right? Yes. um some kind of um uh some kind of chart to you know you said 80 we've uh used 80 million Mhm. for life safety. No no no overall capital

136project. Capital pro. Okay. Yes. So them 80 that 80 million, how much of that 80 million was spent on completing those mandatory um uh life safety issues and um what was completed that was on that that was on the list? Yes. And have they been removed off the list? is the list decreasing, I guess you could say. Yeah. So, um, we'll have to come back to you with that information, but what's important for you to know with life safety, when we get that money for life safety, there's a a 10-year report that's pres uh sent to the county. I know. All right. And so, once we've uh pulled all of the money that we have, the life safety, we can't exceed that. And so whatever we use that life safety money for has to be

137identified as life safety projects. Absolutely. If there's any additional life safety projects that come up, Mr. Motton, M uh Mr. Brryer has to submit appropriate paperwork right to the regional office to the state. that has to go to uh the county so that we can increase the amount of money that we could get and taxes for life safety. All right. So, that is closely monitored. Those things that are identified on that 10-year life safety project list um are identified as I just said as A projects, B projects, or C projects. those things that are a projects have to be addressed within one year. Right? So, so those things were the the first things I'm speaking for you, but if I say something wrong and say those things that are uh on the A list were

138those that were addressed first, right, by Mr. Molton, right? Because it would become an issue if we don't address it within that one-year period. So we could certainly give you the list of the projects that have been completed because once they're completed that paperwork also go to the regional office goes to the county, right? And so they close that out and we could get that information from them and share it with the superintendent and give it to you. But we just we cannot exceed that amount. We can't. No, I I I get it. I just want to know if we are decreasing are things the the things that are critical are critical and where are we with that and I certainly hope we would not wait another 10 years we've been working on to see

139uh to to review what has been done where we are we don't need to wait 10 years for that. No, ma'am. We'll come back with the report on the life safety um whether it's um through email. So, Leberon, if you can please give the board an update on where we are with the life safety projects. Yes, sir. My question is regarding the um those [Music] mobile time we had talked about bringing those consolidations. You have to have your mic on. Oh, sorry. Oh, sorry. Okay, let me try that again. Sorry. All right, my question, Miss Poke, is regarding the portable trailers, the mobile. Yes, the mobiles. Yeah. So, I know that those were deteriorating. Um, I believe at one time we heard from Mr. Motton that they were going to look at the ones that

140were critical to be repaired or replaced. Some of them might be consolidated. I wondered where that is in here. Where, you know, are those mobiles um considered? you know, have we done a study as to which ones we can get rid of and which ones we still need and and are we going to replace any of those because those were big expenses if we're going to replace them. So, that's more of a capital improvement question. I don't you're not going to see that reflected in here. It is in there. Oh, I didn't think it was. Okay. It is in the budget. Um, no, we're going to talk about that a little bit later. We are a little bit later. It's in here. Okay, then I'll let we'll wait to talk about that till later. Okay.

141Sorry, you had a question. So my question is when were these numbers projected just because knowing the tariffs and knowing the costs of everything rising um as we're going through these projects, how old are these quotes? And if we're seeing that now things are going to be 25% more um how quickly are we able to go back and say, "Hey, these projects have now increased. Now we need to get this much because this is not enough." Yes. Um, or has that been planned for? It's been planned for because we have eight in here and we only have identified three. Yes. Yes. That was intentional. Um, sorry. And so I think part of this with trying to keep the cost as close to three as possible is really making sure that our contractors or our projects

142are staying on schedule because if they delay it puts us further down the calendar and could increase costs. Yes. So let's just make sure we get our projects done on time. Yeah. Yeah. And if we don't, there's consequences. Yeah. Should be. Mr. Briner is hearing you. I appreciate it. Thank you, Mr. Briner. Any other questions on this? All right. ASAP, would you like? Okay. Next slide. Yes. So, um, each year, uh, Mr. Chin has to do a comparability Uh the state requires us to do to give the schools comparables for those schools that have uh middle school, elementary and uh the high school is a outlier because it's only one but those that have very similar uh enrollment. So we have to give them uh a comparable within 10% of each other. I kind of

143um frown at it because on one hand we say let's do equity right with let's do it uh on the basis of right we and then we have comparability which is equal. Yeah. So it it's it's kind of oxymoron here, but we're required to do it because we're a title one uh school district. And so uh the schools here are getting 11 uh million dollars, but we're able to you said play within that 10% range. Yes. But it looks like we haven't. Is there uh we did we did those that are at the bottom AOEC and the high school and I believe uh Glennwood right Mr. Chen Glennwood are outliers. Uh so those that are above starting with Clark all uh Robbie Lightoot is also an outlier. So from Clark all the way up to

144Carmen Buckner those were considered in those um little comparable. Yeah, comparable but in no strings. So for Carmen to North they were together. From Andrew Cook the Clark, they were together. Okay. And then Jack Benny to Edith Smith, they were together. Okay. All right. And so uh one school would drive what the rest of them get. Right. And so that's what we have to give to them. Some of these numbers are greater than what the school requested and some are less than what the school requested. It all depend on what one school or the other is getting that's in their strength. I have two questions. Um, can you help me understand why the per pupil rate for our high school students are drastically lower than our elementary school students? It's simply because of the comparability.

145That's that's all. What does that because again the high school is not a part of the comparability study they requested we're giving them almost all of what they requested in their school improvement plan and based now now let let's consider this those numbers do not it doesn't include the allocations from the district office because the district office is also supporting them, right? So, this is solely money that's given directly to the schools for their school improvement plan. Okay? So, the reason why that number is lower is because they have more students. If I were to give them $700 a student, 2,000, you know what I mean? That that would just be astronomical. and we would have to cut something uh within the district office. I'll keep that not uh our job is to make financial

146recommendations to the superintendent and the board of education and to uh advise on what would keep us fiscally solvent. And I could assure you where we are right now is all we can do. So if we do anything else, we would have to cut something else. Okay. So my second question, for the schools that are getting more than they asked for, are they able to donate their excess that they don't use to another school within our district? We're hoping that that is the case. Wait, one more time. You We are hoping that they do do that. We're hoping that they do do that. There's a there's a plea that's made to them. There is a plea at this moment and I think that we've been able to do that in past years because we put

147it in contingency, but it is under that school's uh DAC or location code. But uh the requirement because we're a title one school district, we have to allocate it in the budget. what we do after that is their decision. Yes. Okay. Thank you. And but I just want to clarify again that for the high school although it looks significantly lower per pupil. We are still granting them everything that they have requested in their plan. There's a slight reduction but it's a slight reduction. They got majority of what they requested. Um, but I will tell you, no one gets everything they requested. We need to we look for intentionality. We look to see um how it aligns with their strategic plan. How does it align with their data? Does it support student learning? What lever they're

148trying to pull. So there's many questions that get asked um in regards to that, but majority of the times um our principles are very intentional in what they're asking for and how they're applying it within their um school buildings. Yeah, that's $5 million. But I mean, this also helps them, right? Because they have to know like what's the max I can get, what you know, and then kind of aim for that. And this is not salary and benefits, none of the supplementals or anything. It's Yeah. Any other questions about the comparability? You've heard my sorrow about equity versus equal. Yeah. Not the same. Next slide. Yes. So, uh the goals and action steps they're uh by a responsible office. The values are uh shown here. Again uh if you want to see the details behind

149these numbers, the link uh is there. Uh I have notes here that transportation for uh bilingual two-way dual program the uh 98,000 uh the bilingual after school tutoring 50k uh DLC for uh personnel success program the 4K and the outreach and eventual transportation of 2 million are not in these numbers we put it under operations transportation and food source So you won't see it here. Truance. Um I will request that we get the link updated because it's not connected. Okay. So we'll make sure that it's uh active. Thank you. Any other questions? Thank you. Operating expenses, same thing. And we'll make sure that the links are operable. Um the link will be provided. It's $1.4 million rounded and you'll see the applicable uh department, the values and the points of contact. Any questions here? I

150don't see this building operating expenses. Uh we did not put uh uh specifically a report in here for uh 214. Why? But we but we are compiling that information and uh Mr. Chin has worked very hard on that and that should be available um real soon. Is there a way to denote what departments are in 214 on these? Like kind of do like maybe a little asterisk cuz some might be in here. I think all of these um are actually in here with the exception of it. Um I'm just looking in department. Yeah. Yeah. Um majority of all of these are here with the exception of it. But I don't know how we going to do an accurate budget if we don't have all of the components. the uh the cost associated with this uh

151building. Remember, it was outstanding payments of about 600 and something,000 that we discussed at the budget committee. So, that was the outstanding uh invoices for 214. Uh the utilities uh and all of that uh is included in the operation uh budget that was submitted. Uh, I thought you were referring to the overall cost for 214. That's that's what we're that's what we're working on. And as a cursory number, I could give you uh we don't have it finalized, but of the $13 million that you gave us, we're at 12.9 that has been spent. Yes. And committed at this point. Okay. Uh don't talk to me about that right now cuz my brain is over here and because it it's not comprehending but okay can I make a correction? Um I said with the exception of

152it and also diverse learners. Oh Miss P can you just give me an idea of what you actually mean by operating expenses? Just take for instance I normal paper all all of the things that would take to run an office to run I mean supplies yeah supplies equipment computers stuff like that so so I guess I'm confused because for instance it I would imagine that they would use a lot more stuff than outreach but I see outreach is 140,000 and so I'm not sure what you mean by supplies you know would would outreach include their cars and stuff like That is that what you're talking about or what do you mean? Outreach. Is he here? Yes. And meanwhile um Mr. Dupe comes up. But that would also be um noted in the budget in the

153link below. Is that correct? Where they could go through each one of their budgets. Okay. I just want to make sure. But but if we could have Yeah, I'm not taking that away from I just want to make sure that the public knows that if they wanted to look at the budget to see how this breaks down. The link um is right below, but go ahead, Mr. Dup. Yeah, to answer your question, part of our funds are allocated, we have according to the collective bargain agreement, we have 20,000 already set aside for uniforms for our staff members. That's off the top. Um multiple multiple teammates of mine have old computers, so we have to buy new computers as well. Okay. Um, so I don't have my paper in front of me, but if you look

154at the details of it, I made sure that we even cut back on things just so that we could stay um aware of where we're at when our spending. Okay. That helps, right? Well, I guess it does, you know, like it I mean, I know when when it buys something, it's extremely expensive. You know, the equipment and stuff that they buy. That's why I was confused why it was so small. Yeah, that would be under contract, you know, some something like Good evening. Uh you're correct. In this section uh right here, if you can see in the goals, we have $1.6 million. In the operational expensive, we use that category only for the supplies that we need to run the ID department. Overall, the rest of the phones are in different categories like Chromebooks, uh,

155devices that we need for the server rooms, network equipment, that's in other sections here, but in this one in particular, the $15,000 that we're asking is just for office supplies. Okay. Just office supplies. Okay. All right. All right. Thank you, Dr. We got it. It's okay, Dr. Cesario. We got it. We can go to the link. It's fine. Thank you. Thank you, Miss Poke. Any other questions? And then uh the contracts, same thing. It has the link at the bottom and the totals here. It there are 4.6. Right. You want to go back to the other page. No, no, that's fine. I knew Dr. for quite like to spend a lot of money. Yes. Uh any other questions here? And so the next slide uh currently they're requesting $42 million and again this excludes the

156transportation costs that I spoke of earlier and salaries and benefits. And also um whatever was requested in the supplementals are not here because they're a part of the salaries. All right. Now we're going to talk about uh capital projects. Mr. [Music] Chen. All right. So on this slide, as uh Mr. Luosa and Miss Pulk have already mentioned, we're looking at 8.6 6 million in fund 60 to uh you know facilitate our capital projects and to meet those needs. Uh this would include as noted in parentheses in blue this would include a $4.9 million contingency for projects not yet identified. We go to the next slide. So here we are. Um we have uh you you will see it's basically one sheet but it's you know it's three columns but split into two sets. So we

157can see if we're starting in the upper leftand corner we're looking at the hide park secure entry uh and administrative office renovation. You will see the note in red in parenthesis uh that is currently in progress. for any uh existing projects that are in progress, you will see that uh note in red parenthesis. Okay. So, uh at multiple school sites, um there's still some outstanding payments to be made to Johnson Controls in the amount of 35,982. Um Miss Pulk just spoken uh to the outstanding payments for uh this this property here, 214 Washington. Uh right now that stands at uh 687,000. Um and the list goes on as as you can see was discussed at the capital uh development committee. And so that prioritiza prioritize list hasn't been solidified. So it's not depicted here, but

158it hasn't fallen off. And as I've said before, you see that there's 3.7 here, but there's 8 million plus that we're putting in the budget. And so that's for adjustments in cost for existing projects as well as to prioritize additional projects may be inclusive of those mobile. Okay. Um Mr. Chin, I do have a question around the greenhouse for Oakdale. Um, and maybe my memory is failing me, so apologies, but I believe the board had approved a certain amount for this current school year for the greenhouse at Oakdale. So, I'm just curious as to why there's a continued expenditure in the 2025 2026 school year. I don't think we ever I thought we didn't. Okay. It didn't get approved. No, didn't. Okay. Oh, that's my misremembering. I said yes, but the board did not say.

159Yeah. Put it on hold. Okay. And so then this is just closing that loop. Yeah. With the budget. It's Yeah, cuz I thought we were going to talk about looking at different grants and ensuring that there's somebody that's going to maintain them and they are there still there still. Yeah, we just put that on here because it was a placeholder before. It's still on the list just so it just like didn't disappear. Right. So that's still here. We'll have to have a further discussion of surrounding this. Like all this is not being done right now. These are some of the projects that we may potentially do, right? Some are going to rise to the top, some may fall further. And then there's always the probability that something needs to fix be fixed immediately like a

160water mane break. So we just have that here. So um it's transparent that that was still on the list and it's in front of us. Okay. And then can someone help me understand what remaining renovations for this building are? Oh, no. That I can't. No, you're going to last bullet point. I just wanted to share with you all we're working with Oakdale and the curriculum for the greenhouse and the grades with curriculum council. So, it is coming. It's moving through. Beautiful. I love a curriculum behind it. I don't that can scale up to just I don't believe there is remaining um Mr. Mr. Molton, will you touch on 214 and Miss Lensing's question on remaining? I'm sorry, Miss Lensing, can you um state your question again? You said something about 214 remaining. Yeah. Can you

161can you help me understand what this um just under 700,000 is going to go to in this building and something is in progress? Uh yes. So, good evening board members, superintendent. So to answer that question, those are encumbered funds under the original contract that the board approved. That's just the remaining funds to be paid primarily the last pay application and the retainage that we're holding for the contractor on that project. So this is trickle over. Yes. So we'd be carrying this over from what was originally approved just because it hasn't physically been paid yet from the original contract. Understood. Okay. Anywhere. Thank you for that. Is there are there funds for signage? I know. Um I don't remember who pointed it out, Mr. Mr. Vukovich, cuz I thought the same thing as well. Like there's

162nothing especially that it's the wraparound center. There's nothing there's no signage on the street street level like in the window anything. So that is still coming because there's um going to be flags that are outside on the light posts. There's going to be decals um on some of the front windows, but that's still coming. We moved in as of yet. As of now, but there's still more work. But is that in the is that budgeted in here somewhere? Yes. Okay. I'm gonna say yes. I'm going to put yes right now because I it's going to be more signage as far as wraps and stuff are concerned. So, let me come back to the board with that if you don't mind. So, can I just please leave that as unanswered and we'll circle back. Good. Good.

163All right. Oh, don't go Okay. Uh let's go to the next slide please. So this is just a title slide basically. You can see projected FY27. So not this coming year but the year after. Uh and of course it says in red you know values to be determined and project subject to change because when we go to this slide you will see that there is a link uh underneath the title the link to FY27 and beyond potential capital projects for consideration. So, of course, the key words there being potential and consideration because that's a couple years out and you know, a lot can happen between now and then and priorities can shift in terms of what the needs of the district are in regard to capital improvements. So when you click on that link, that

164is our current list under consideration which takes into account all of the requests received from principles at the schools regarding what they feel uh their their needs are in terms of facility improvements and upgrades. Um Mr. And we do uh we do have uh bond money left as was uh stated previously in the uh presentation uh over that course of four years approximately $18 million. Um and that will be infused into into this plan what is approved by the board of education. Um Mr. Chin, I'm having great difficulty accessing this link. Like they're laughing at me because I'm like touching. I'm laughing because I thought it was me as well. No. Yeah. I mean, it's totally fine. I'm I'm fine to be laughed at. No, I thought it was excess. My My only plug is

165that we continually request the PE waiverss because we don't have the facilities to support everyday gym class in our district due to facility limitations. M um so I'm really hoping that's on here because even at a board level or a state level I think there's been some discussions around um a mandate not allowing those waiverss anymore. And so we need to be proactive proactive and plan for that. Not only do I believe our kids deserve PE every day, but we also may be forced into not being allowed to do the waiverss. Yeah. So definitely off the top of my head from some of the principles uh they have identified that on this sheet I can think of uh you know little board just comes off the top of my head. Yeah way that's one of

166them. So yeah understood. And just another side note because we are having difficulty with these links. Can somebody like create a spreadsheet of the names of each of the things and have the links sent to us that way? Okay. That's okay. Listen, I have a lot of work before. So, I get it. It's a lot of work. Yeah. Okay. Next slide. Broken. Uh, next slide. Thank you very much. So, now we're uh this is the one Miss Hannah loves. You'll love this. Um, so in the education fund, you'll see what we're projecting. We're going to come into the year with an education fund $65.6 million. We're thinking we're going to end the year and the bank with ONM 10.5 debt service 2.5 and transportation 6.5 rounded right and so uh in 2026 we're hopeful that

167we'll get in the education fund in revenue million whereas we're projecting that we're going to spend $271 1 million. So in the current year, as I've said that we've had a historical deficit, we're continuing to have that. And so the amount of the current year deficit is going to determine how much comes out of that 65.6 million at the top, right? And the lower our revenue is, the higher uh that deficit in the current year is going to be and the quicker we're spending the money that we're coming into the year with. And so we're projecting that we're going to end in the education fund with 40.7 million. Yeah. And next year, yeah, if we um are uh over expenditures, then we're going to uh take the ending uh balance and then we'll have to

168subtract the expenditures, the deficit spending out of that in 27. In 27. Okay. the whole point that number it dwindles and what are we going to do when it get to zero where we don't have the um where we don't have the beginning fund balance to cover it that's my concern you guys can think about that process that and bring it back to us but okay that's my fear I'm telling you we're not going back Yes, I understand. Look, I've been there, okay? And it's not good. It's not fun. Fun. It's not fun. And we cannot go back. We ended up on a strike. I was there, too. We We cannot go back. I think we saw the 27 projections already and it was not a big deficit for that year, right? No, not for

169the end of 26. Right. This is the end of 26 at 40.7 and we will not be overall deficit spending. So it's not going to continue with that trend through 2627. When we get into the budget process for 2627, we have to look at our expenditures and adjust accordingly. Right? Um we have to look at what the revenue stream is going to be in that year as a projection and then what our actual ending fund balance is going to be at the end of 26 to determine what is the appropriate level of expenditures uh for 27. So, uh, if we were to leave the expenditures as they are right now and have the raises, then we likely would have a deficit, right? But I do not project that that is the case because the superintendent

170said earlier that those are things that we're going to look at because we cannot maintain the same level of spending that we had when we had ESER money, right? Okay. especially without and I'm going to go out on a limb, Miss Poke, but um it is going to be the administration's recommendation that we're going to have to raise taxes this year. We're going to have we cannot not go out, Miss Poke, you can I I want to be transparent on what we're seeing. Um we've we've we've had we've we've held steadfast for what is this now? Four or five years. Oh, longer than that. Yep. Since 2018. Six years. And so, you know, and we did it it with intentionality, but it was not something that this district can do for forever. It's it's it's

171not possible and it's not probable. It's not a conversation we have tonight. But we would not be being transparent if we were not showing you the numbers and what would be some possible recommendations that the administration is um going to be bringing back to the board. Um, and I know Miss Poke has worked very diligently on this more than that. Could we go to a microphone, please? Or maybe you can come up to the podium. Yeah. Okay. So, my question was we have 105 in the reserve. Okay. So deficit are we does this mean we're pulling 24 million from the 105? Is that is that what we're doing now? Okay. Yeah, that's a lot. That's just education. Education. Then you got on and M. We're going to pull some there, right? And then you got

172transportation from there. So So we need to see where we where we are, right? With that reserve fund. What's left in there? Yes. Sorry. I'm I'm just going to say this point again. A good number of American families are one paycheck away from homelessness. Yeah. So while yes, we need to have a big conversation about it and it is we see the impact on the school district, we also need to keep in mind that with the cost of everything going up, we may see a larger shift of our families going into homelessness because this is an added cost on to them like one paycheck away. And when and and and raising taxes. We're going to continue to get um uh people leaving home here in Mik where there's um there's flight going on now and

173um and so we have things to think about. Yep. And sure do we we kind of need to get on with it. Yes. That's why we wanted to present to you the total picture of where we we are and where we project we will be and so some serious discussions have to be had. uh the superintendent is making that recommendation on the basis of $35 million that we have uh left on the table and that was at the direction of the board of education and if we continue to do that it's only going to compound and we would never be able to recapture that tax base. But if that's a priority of the board of education, that is the decision that the board of education is making. And so those hard decisions about where that

174money is going to come from has to be made because there's only a certain amount of money that we're getting uh from the state in evidence-based funding. Right now, we are tier one, which is excellent, right? which means we get a large portion of the the state aid. As long as the other school district's enrollment is going down comparable with ours, then we will stay tier one. But we moved from like 54% to now I think we're like 70%. So eventually we're not going to be tier one, we're going to be tier two, which means that we're not going to be in that low tier where we're going to get more of the state aid. Okay? So we have to be cognizant of that as well as the executive orders and the impact of what

175that might be. We have to think about that. We have to think about staffing levels. The our the the majority of our budget about 80% 78 to 80% of our budget is staffing. Okay? So that doesn't go down that goes up. Even if you were to uh rift, which no one wants to hear that word, but even if you were not to, you're still going to have increased costs and compensation. So, some of the other initiatives, some of those that the board uh has asked the superintendent to do will be put on the table for discussions without increasing uh those taxes. And so again, uh it is not the role of the business office to to say to the superintendent what she should or should not do, nor is it to the board of education,

176but it is our responsibility to give you a picture of the landscape. And that's what we're showing you. I and I do want to say in stating this, I I don't make this statement or what we're seeing now. And things may change. You never know. There may be a flood of money that comes through. Let's pray for that. Um but as of right now, I don't make these decisions in in isolation. I take the advicement of Miss Poke and her team that is seated there. It's not that Miss Placencia is in her office and saying we need to do this. But when we look at the landscape, the business office along, well, no, let's say the administration, which means all of us, we're not looking for just next year and the third year. We're looking

17710 years out. And so not looking 10 years out would be negligence on our part. And so when we're looking at this, we're looking at how do we keep this district fiscally solvent and be able to provide the direct services to students without cutting anything right now that we have on the table, our kids. And that has been my um message to um the whole team is that I will not cut direct services from students. morning tutoring tutoring after school tutoring extracurricular activities sports clubs um SEAL supports during the day after the day through the RA I mean just a number of ways like that is just one area that our community cannot cut in because our students need it the most and that is what has been the most effective for them to keep

178to extend the um the school today. So, as a taxpayer, I'm not excited about talking about increasing my, you know, homeowner taxes either. However, I also enjoy the benefits of having a public school district for my child. So, I want to make sure that those services are there. Mhm. So I think when that discussion comes back, if we can get comparables to districts that are like uh like ours, right, with the 68% um falling into that uh lowinccome and what those um different communities are paying so that we can kind of have a comparison as well. I understand fully my career has been based on servicing families and I and I totally understand the hardships but again some of that money that we bring in we also provide the services back out right um so

179I just if when this comes back if we can get comparables to like my like areas that have similar populations I know nobody's going to be as big as Walkegan but percentages wise with the needs that we have yes I could certainly do that. But I could almost assure you that it's not uh Yeah, but I'm going to do that for you. But I'm I could almost assure you that probably zero of them have kept their taxes level for six years. I know. I have I have family throughout the county and my Zion family is not happy. That is an amazing feat that the board of education needs to be very proud of. Yes. But but so I I agree with with with what Miss Fabian has just said. Um but I would also ask

180um if you could let us know I I know for instance Zion is getting some extra money um because they've lost the uh nuclear plant. You know there was some compensation that was going to be going to them I believe I read recently. But anyway, um, corporatewise, our real estate taxes, I mean, Walkgan's lost over the years a lot of business businesses. Could you, you know, do we do we anticipate that, you know, our corporate taxes are going to be increasing or are they still decreasing? Um, and then there was something in, you know, in our minutes, it's talked about last year, this time budget, we talked about losing 7 million in corporate personal property taxes. Did that actually happen? Oh, it actually happened. That actually happened. Yes, it actually happened. Uh, so this past

181year. So, and is that going to be a loss again? Are we going to lose more? And then what, you know, and our taxes in the city too, the um, uh, house prices have been going up. So, we would anticipate as they reassess homes, but that takes a little while that, you know, we would start to get some a little more income without even increasing taxes. just the fact that EAV is going up. You know the not only the EAV is that but we can increase the taxes the CPI consumer price index of 5% whichever one is lower. Okay. So uh when I did that calculation for that 35 million I put what the CPI was for those particular years. Okay. And you'll see that it was two years that was at 5% cuz we

182have the cap at 5%. So even if it goes up 5% the value goes up we can't tax more than 5% CPI or 5% whichever one is less. Okay. Yes. Yeah. So so if you can kind of give us that do we anticipate we're going to get more in the next few years with if if you all allow us to tax up to that. We've not we've not increased. We've not gone up any percentage. Okay. The only increase that we've gotten was that PTAB recapture. We've not gotten any additional taxes because the board directed the superintendent who directed us to keep to keep it level. Okay. So, if we if we say that we're not going to keep it level this year and just be just keep it, you know, going up a little bit

183on the fact that the value of homes is going up. The max we could go is 5%. Yeah. The max we can go is 5%. Yes. And that includes corporate too. Corporate property tax is separate. corporate property taxes. Uh we we've gotten uh when when it was good, we were getting 22 million. Then it went down to 12. Then it went down to 10, right? And so when I was on um the phone call with other large school districts, they were saying they were fearing it was going to go down again. We're hopeful that it's not. Is our solar field going to generate any more more money for us? It's not it's not going to be that significant. I Not going to be much, but not going to be much. 100,000. Yeah. Not nothing like

184millions. Oh, no. Nothing like not an atomic power plant. It's just a small solar field. To clarify, if there's no So, we have several businesses downtown that have for sale signs. There's no taxes being paid by empty buildings. Yeah. Is the same being said for homes? uh there are some taxes that are challenged and some people who uh don't pay the taxes and if it is challenged that's how we have a reduction when the final extension comes in March April uh time frame they tell us how how much we have to adjust down our um levy so I mean we we've adjusted down voluntarily but we there's just My point essentially is that there's a lot of like knobs to get to the the final result, right? Because as the houses get increasing cost, if

185it's not affordable housing, there's nobody in there to pay the taxes for the thing. If our I'm going to reward that. If our city is not bringing in businesses to fill those empty business real estate openings, then that's also lost revenue that could come to the school district. Yeah, possibly. But when we tax, I can tell you it's very little adjustment that we would have to make to it. Uh when we sub, remember when we do the levy, we go up to 4.99. So it's just under Yep. just under 5% so that we don't have to do all of the legal things, right? Yeah. And so when we actually get the extension back in March or our April time frame, it's it's a little that we have to make the adjustment really, right? But we

186drop it all the way down because the board tells us to. Understood. Understood. I'm just saying that like with the larger climate and also understanding there's not as many brick and mortars anymore, right? Like technology has increased that. So we're going to see less and less commercial businesses popping up. But I think also when you come back if we could get you know what an average house cost in walk Keegan what the current taxes are how much it would increase depending the different um you know different tiers if we go up to that 4.99. I think that'll also help put into perspective that it's not your, you know, your home tax is not going to go from just for generic numbers from 4,000 to 8,000 in one year. I think that'll also help calm people's

187nerves on knowing that it's not a it's not a significant like a double of the increase of of what your taxes are. Exactly. That's a different That's a good point. We normally present that to you when we do the truth and taxation information. We provide that for a senior. You remember we provide it for a senior and then a non senior person. But the board has still said and we you understand and we also have to take into consideration in terms of people's tax bills the other taxing bodies. Yeah. Because even though our rate stayed flat, right, people are I get to know you. People are polling about their taxes now and we weren't even really in there. Yeah. We got it and we got blamed for it. Walk test significant. Nobody says anything to

188the other taxing bodies, but they because we because the school district gets the largest portion. I think that's where we have to control that narrative and be better at explaining that out to to our families. I Right. And I have over the years told them, you know, told people about that, but if I don't know how it's going to go over um over with the taxpayers now, if we're talking about increasing taxes now, those two slides are very, very important for people to see. One, it shows that we kept it level since 2018. And then the impact of not increasing taxes. $35 million is a lot. Right. Right. Well, I understand. I understand. And that would acrue. Yes. Over the year. That 35 now. Yes. Will be if it were magically for illustration purposes. If

189it was magically put back into our coffers, that 35 million would be a continuous amount of revenue. Yes. For our district. Yeah. Cuz it was 035 now 100 a couple years down the road. It's an Right. But we also got to we got to try to look, hey, we got to sell it to the taxpayers. Okay. And we're taxpayers. Right. Yeah. Right. And I think it was also important what Mr. Vukovich said comparing us to some of the other districts around us. You know, that's that's also I think with similar demographics. I was starting with with similar those comparisons. Yeah. Yeah. We're done, right? Well, there's a few more, but yeah. Yeah. You done? Yes. Yes. I'm done. No more questions. Unless there is any other question. There's a couple more slides. Couple more slides

190through the budget concerns are very these are the other funds uh that we've not spoken about but it goes the same way. Uh next slide please. TOR fund that's these are budget concerns or challenges that we perceive. Um we've gone through those. There's only one on here that I have a question on and I'll keep it short. um the ICA. Why is this a potential concern or perceived challenge that they would not fund future wraparound? Uh because we spoke to and they don't have the appropriation by the state yet. Okay. And so the superintendent sent a letter to state representative Mayfield requesting that we have continuence of that grant. Okay. Okay. And this year, Miss Poke, this TRS payment, that's not approved yet, right? That's that's it's not approved, but it's continued discussions and we're

191hopeful that that doesn't happen, right? Let's hope it doesn't. That's millions if they shift that to a school district. Yes, that would be terrible. Yeah. Anything. I just hope there's money in the funds. additional next step you know of course we have to monitor executive orders and then the rest of the stuff that's which is the normal course of uh duty uh next slide we believe this right all right next slide and we're confident that this reflects priorities in the district right thank you very thank you miss p thank you very much we asked all the questions already. All right. Just want to thank Miss Pope. You and your uh financial staff are uh really to be commended for this fine job that you're doing and also to be commended for the uh condition of

192the district because you know you're throwing all the kudos to the board and the superintendent but without your work, your professionalism and all the hard work that you do and your dedication none of this would be possible. So we really owe you a debt of gratitude. So, thank you very much, Mr. Right. Mr. Rodriguez. Thank you, Mr. Rodriguez. And as far as the um the decisions, I know Miss Lensing and Miss Hannah, you know, raised the question, we're going to have to or the issue, we're going to have to do some serious thinking. Yes. Oh, yeah. You know, when we make the decision, but we we always have to, you know, this is this is something that we are we are sworn to provide the funding that the school district needs to operate. That's one

193one of the the items in our oath, oath of office. And so, we have to provide the resources. So on the one hand we have to do that. On the other hand we're representing the taxpayers who are footing the bill who are going to say hey wait a minute you know and and uh we have to have to do it so that uh everybody comes out if not happy at least everybody you know realizes understands and and and is benefiting from what we do. You know it's not it's not uh it's not a simple decision. It's not simple. And uh we you're right, we do have to do a lot of thinking and we have we have to make the right decision for the right reasons. Absolutely. Have an honest narrative about And have an

194hon and have a good narrative about a positive narrative. Honest. Yeah. And honest and and and regardless of which way we go. Absolutely. and and having conversations with the community kind of to bringing them bringing them into the conversation. So it it's just not like oh with the school district and the board they're making this decision you know it by themselves and they haven't even considered us. Well, let's talk to the taxpayers and explain to them what's going on and you will run across them in the supermarket. So, yeah, absolutely. They will be wanting to talk about this. So, uh let's see. We've covered everything. Um I guess I'm asking for a motion to journ. I think it's just a workshop. I think just I make a motion that we adjourn. Motion by Miss Hannah

195to journ by Mr. R. Mr. Little all in favor? Opposed? Motion carries. Meeting is adjourned at 9:14.