##VIDEO ID:rIQ1AQUpaQI## it but I know shanon e e for e e tonight's meeting to order if you guys will join me in saying the Pledge Allegiance Pledge Al to the flag of the United States of America and to the for it stands Nation indivisible John would you assist taking roll call please Jamie will be here my understanding is yes he's on his way Clark here John present Jason here Alicia here Donna here thank you John um I'll ask for a motion to approve tonight's agenda so move I have a motion by clerk do I have a second was that you John yes okay I have a motion by Clerk second by John to approve tonight's agenda all those in favor please signify by saying I I opposed same sign agenda is approved um announcements the next Schoolboard meeting the next School uh regular school board meeting will be on Monday January 13th 2025 at 6: PM in the GSL um High School community room 443 444 um any acknowledgements I do have a couple go I do have a couple of acknowledgements but I uh if you don't mind I'm going to wait till the end okay of our meeting okay then we will move on to public input relating to the agenda so first call for public input relating to the agenda and second call for public input relating to the agenda and final third call for public input relating to the agenda okay hearing none um reports and presentations we do not have any um at this time for tonight so we'll move on to administrators and committee reports and business manager Sanders would you like to start us off yes thank you so I just have a couple of things most of my uh information will come later during the agenda and the truth and Taxation um we did meet as a facility committee last week with uh Jamie and Jason and went through a lot of projects that we've now completed um updated them on that and then some projects that we have scheduled to be completed and then things we are looking at for next summer and trying to get bids on so um the the three that we've already locked in is we're going to be doing some updating in the Fieldhouse the weight room area Mr munchow is going to be putting in new flooring he's got some new weights coming in and that isn't um part of our ltfm budget but it is coming out of fund four so he's covering the cost of what we're going to be doing there so that's going to be exciting to have those couple rooms um taken care of and then probably right away in June we're going to be painting the upper level of the Fieldhouse that's been locked in last summer we did the lower level and now we're going to do the upper level so that'll be nice to get that freshened up we've also scheduled the tennis court resurfacing and that we're on their schedule to have done as soon as the weather allows in the spring so hopefully April May we'll see how much snow we have on those courts and then a couple things were already lined up for the summer um possibly a little sooner is the cafeteria windows at the lakeside building those windows are in rough tough shape so they're going to be replaced we're also um looking to replace the Fieldhouse walking Track with a new sport court surface on that area continuing with our hot water lines at the high school and then we're going to start getting some prices to look at Lakeside we've been slowly replacing um classroom ceiling lights and um tiles and we're going to start looking at the hallways up there we feel that's the next uh step that we need to take and then we're also going to start looking at our swim locker rooms we've kind of been trying to do each a restroom every year and we're kind of down now to um wanting to switch to those swim locker rooms next they're in in need of um getting some updated so we're going to look at pricing on that couple other things that are just falling under regular maintenance we have to do some valves on an air handler unit the fuse panel at Lakeside will get taken care of hoping over Christmas break we've got some new cabinets coming for the a group room and we had a bleacher inspection done um both on the outside bleachers the stadium bleachers on both sides along with both gyms here the purple gym and the black gym all just a couple minor little things some loose anchors and the purple gym we do have some weak Motors in there so we'll probably start getting some pricing on replacing those Motors as well so um along with that that was the facilities unless Jason's got something to add on that he can jump in working on the revised budget um watching closely what's happening with our compensatory funding for 2526 we know that's probably going to drop a little bit so we have to see where that falls into our plan for 25 26 our cabinet team has already been starting to look at um options for our 2526 Staffing and what we might need to make changes to so we'll be working on that heavily the next uh couple months and also the pay Equity report I just found out as due by January 31st so one more thing that has to be taken care of so that's what I have for tonight any questions one more thing somebody has to do somebody to be done before January 17 we'll see we'll see any questions for Michelle all right thank you principal's reports bill would you like to sort us off yes thank you and good afternoon everyone um I'll highlight some of the items on our Elementary report um you'll see near the top that we had a letters live session on uh November 27th and one of the enclosures I included for you is similar to an exercise that the um instructor took us through and it's about reading accuracy I found it you know very um thought-provoking and interesting and you can see the front is um if you were reading that passage at um 80% accuracy and um really I I can't make any sense of that and then if you turn on the back it is um the the entire passage so it was um he he took us through that after a break and um it was just a a good lesson as um as he led us through that session I'll look down probably two-thirds of the way down um our K through6 science team will meet meet next week on the 16th and um I want to thank Alicia for the the title numbers down there um or Trisha for the title numbers um we have a little little different information there um we pulled out what is going to our nonpublic partner First Lutheran so I thought that would be interesting for um for all of us here um the parentheses amount is um the budgeted uh numbers from last year and then you can see we have an public share for title one and title two again uh title four we transferred all the title three which helps support our um English Learners up at Lakeside if you look on the back you can see you know a lot of the um events and uh Community Partnership um events that are happening there um I'll highlight it you know a few chess club was was just finishing this afternoon before the board meeting um you got a picture of um one of our our families at kindergarten gingerbread houses and we had the food drive the toy drive and I will finish by um acknowledging Sarah lipkey and the Lakeside student council for their efforts with with the toy drive what um what questions do you have I just have one comment I was at the community schools um back here in what was it Lera what was it November you had your student council down yeah I Thanksgiving thought I really appreciated that I thought that was pretty cool and the kids were phenomenal and um so thank you for taking the time to bring them down and having us have an opportunity to meet them so thank you thank you thank you Matt uh I'm going to talk just briefly here tonight about some of the the happenings that are going on at the Junior High Senior High uh one of the the bigger things that we've talked about for a couple of months uh at our level and actually prek through six or prek through 12 but um character strong curriculum is something that uh we have purchased which is a social emotional learning curriculum um this is something that at the Junior High Senior High Level we will start implementing in January when we come back from break uh Sarah buzinski who is our seal uh coordinator for the district has been pretty instrumental in identifying what was going to work best um providing us some training uh there was uh last week a PD 2hour PD session that was synchronous and live that went very very well at our level um and excited to get that started here in January and we come back um on the PBIS front which is going to kind of at our level meld over the next year with with curriculum or character strong and social emotional learning but we're still doing our student of the month award breakfast that's changed a little bit in the seven years that I've been here we've settled on uh morning breakfast where the staff and the parents come in with the student um and here kind of all the great things that that have happened with with their children and why they were selected uh I do want to say special thanks to Nick at bumps he has been uh helpful this year in bringing and providing breakfast for our our recipients and their parents on those days um want to talk a little bit about what our solution Focus team or sft team does at the 712 level um and it's a bit of a process that I'm going to cover very quickly here um but I do talk at staff meetings and with my staff about what what this has when questions come up but we have grade level plc's twice a month um with our grade level plc's there's a Google form that goes out that all staff have access to and they can submit any any Behavior academic concerns that they may have with students in their classroom those grade level concerns are discussed at grade level plc's and then if they're not vetted out through contacts home with uh teachers counselors um or Administration we bring them to sft where we talk about the the student more in depth of okay do they have a diagnosis if they do have a diagnosis do they have a 504 if they don't have a 504 but they do have a diagnosis is this something that we can talk about and maybe Implement and create a 504 um and then identify interventions from there uh if those Behavior or academic concerns aren't alleviated through that process with interventions or a 504 then we do start talking about the child find process through special education um in order to go through the special education evaluation process there has to be a set amount of intervention in place first so that's a super quick overview of what we have at sft and what our sft does at the 712 level um and then to kind of give you just a little bit of an idea on not all of the things but some of the things that we have at our disposal to help students who are struggling at the junior high level we have a halftime title teacher where we can um have him do some math or reading interventions we do have uh an ICU care professional at our Junior High that works with students that need help with organization or executive functioning skills at the senior high level we do have a structured study hall individual um many of our ICU students move over to structured study hall when they get to the high school level um and then I have talked at the board level and I'll talk more more extensively in January when when this process opens but um applying for some adess dollars at the senior high level to add an interventionist next year um but that process doesn't start until January and I'll talk more about it next month um want to talk very briefly and this is shocking to me already but uh we have our 2526 registration process we've started the conversations of that already today um meetings with our councelors are scheduled with students at the end of January where they'll talk about what this registration process looks like for them um we are going to be offering a parent course Fair again where parents can come in and hear about the elective options at the senior high level so if their student uh you know I'm a parent myself and when I ask my kid and they come home how was school today good what' you do stuff you know this this provides a little bit more in-depth conversation with parents of what are the electives that we offer what are the courses we offer at the at the senior high level and what can your kids um sign up for during the registration process so the parent course Fair is set for January 13th um which is a progress night so we're going to be inviting families into the building anyways during that day and then the students will have access to go through that same course Fair uh the 14th through the 17th which is that Tuesday through Friday of that week um School Community Partnership I want to thank um Britney Schmidt for heading this program but we did again Supply uh family meals uh for Thanksgiving and our supplying family gifts uh for Christmas um Britney Schmidt is the one that did head this up but I do want to have a special thanks to area businesses that donated uh chart Wells who were the ones that created uh the oven ready meals for families for Thanksgiving um and then the GSL staff for purchasing and donating the gifts that we'll be giv out for Christmas and then lastly and I I don't want to take a lot away because I know Chris is probably going to talk about it but um I want to thank Donna and Clark they have been a part of this process for me since I've been at GSL and um you guys have meant a lot to me through this process so thank you for everything that you've done here at school thank you for the things that you've done for me um and best of luck as you move on from school board members any questions for me thank you thanks mat superintendent report thank you and good evening uh just a few things uh my next Community Schools meeting will be on December 20th and this is the one where we have um people come into our school will work with the 9th through 12th graders and they will have career conversations where they're going to be going into rooms talking about their careers where kids get an opportunity to sign up this year it's going to be unique there'll be about 15 or so give or take I'm still working on my finalized list but all the people that are going to be there are going to be graduates from GSL or silver lake or brownon or Glenco when it was gleno and so it's the whole idea is to kind of show that here are some uh successful people that that came from the walls of of our schools in our district so that'll be taking place on December 20th uh moving ahead the next uh Community Schools meeting will be on January 9th and that's the one where we do our career conversations where we get about over a 100 people in the library and that's one of the popular events and we work with McLoud for tomorrow on that day with with people coming in so um those are the next couple of things that are happening with GSL Community Schools um lctn I still don't have any update on what's happening there uh we really thinking that we were going to be into mediation on uh this month but it looks like it's going to be happening sometime next year um January February or those types so hopefully we'll we'll give you an update on where things are at um a reminder and I will send this out to families um looking for uh at at the this next year we're going to have those half days and so it's always important for families if you remember we changed our calendar last year due to the react so January 8th will be our first half day and then February 5th April 2nd and then May 7th so there's going to be four four half days that we'll be having and those are going to be scheduled for our our staff to go through the react and so I I'll certainly remind families about that calendar change um but uh hopefully they can plan and and do that uh school board members looking forward to msba the the conference will be on January 16th and 17th and so if you're interested in going give myself or Trisha an email um and and if you can make it great even if you think you can make it and who knows what will happen let's re we can get you registered for that so that uh that's basically what we have to do it's free so if something comes up you know we're not out any dollars but it's a good opportunity I do plan on um going both days this year and and if you can make both days that's great if you can make just one but um you guys have got to fly did you guys get that pamphlet okay and the the the the speakers for this year are going to be really good and we're actually working really hard to see if we can get uh Mr Brewer coming to GSL we're we're working on it but he's going to be the speaker for um msba on the second day so I really want to go check that out so if you're interested um let me know um and and then we'll go from there uh just a a quick shout out to all of our music people um it's concert season obviously another concert tonight uh I think the choir concert will will be happening next week and then the band concert was the the Monday before Thanksgiving and and once again all of our concerts are are are well attended and done a a great job and then finally I want to say thank you to senica Foods um I don't know if I've said Thank you to them before but they help donate we've worked with them in the summer to help them for them to utilize our facilities so that they can go through some training it's kind of a part of a partnership with Community Schools a little bit and they gave us a donation and what I've done with that donation is that I've reached out to kids and kids have sent me emails if they want to get a book and then uh they send me the name of the author name of the book and then we go through the process at the district office to getting those books and I can't even remember how many books that we've been given out but they have to do that step in order to get it and and we're just going to keep going until the the money runs out but it's really fun when those kids send me an email and so I do get several emails uh a week and those kids will send me an email hey Mr Sanju can I get this book by this author and you know I'll I kind of always leave myself and out with I'll see what I can do and uh um but then when I deliver the book it's it's kind of a fun moment to to get the books because the kids are really really excited about getting a true book that they have to read or they get to read so it's kind of fun so thank you to senica foods for for helping us out with that so any questions for me no thank you Chris uh any committee reports tonight no okay I will request a motion to approve tonight's consent agenda and to note we also have um an agenda have a motion by John do I have a second and a second by Donna to approve the consent agenda and the agendum all those in favor please signify by saying I I opposed same sign um the consent agenda and the addendum are approved um old business there's none um new business action item a um donations received this is information only the following donations are um were accepted with appreciation again a lengthy list um of contributions from the community um organizations um for uh different things through within our district so thank you to those organizations um it's greatly appreciated and then um action item B um resolution authorizing the issuance of bonds we have before we get into that we have aers here tonight he's going to discuss um the pre-sale report for us and then we'll go into adopting the resolution all right thank you for having me it's a pleasure to be here and uh we're going to talk a little bit about your bond sale ises this sound is this better okay all right so um you have a resolution in front of you tonight that resolution is to to authorize the sale or the issuance of your school building bonds um the amount is 10, 900,000 and that was authorized through the November election that passed so uh the purpose of course are the the projects that you identify during the election process roofs and we will be issuing those a term is a 20-year term on those bonds and we will obtain a a rating for that Bond also that's process we have that scheduled and it'll carry two ratings one is going to be your individual rating and one is going to be the rating of the State Credit enhanced program and that's where the state would step in if there's any default uh so that helps with your interest rates that actually lowers it because you have the state backing note um so oh by the way you do have a pre-sale report in front of you and I'm just highlighting a few little sections out of this as I go through this uh the way we sell the bonds it's going to be a competitive bid process Nationwide uh we would expect to get somewhere uh minimally six bids uh lately we've been seeing 10 roughly 10 sometimes 12 bids from uh National firms and uh when when we were leading up to this if you remember I was here several months ago and uh we had the possibility of doing a refunding at the same time we remove that because rates popped up a little bit um those bonds those are your 2015 a bond school building bonds they have re they were sold at very low rates so we need to see the rates come down a little bit uh before we move ahead with that so we separated that from this particular bond which is what we call new money Bond money for your construction project um you have 20 years left on that other Bond so you can refund those anytime after uh February 1 so we'll continue to monitor it and at some point in the future uh hopefully we'll be standing here saying it's time to save some money so um the timeline for this is well tonight you're authorizing us to move ahead with the bond the issuance in the meantime we'll be putting together the official statement that has all the information that the investors want to see uh we'll be doing a rating call obtaining the rating and then on January 13th the morning of we will take bids that evening you have a board meeting we will bring the results of the bids here and you will pass a resolution that Awards the sale of those bonds and then on February 6 those bonds will be closed which which basically means that's when the money is transferred to your account and becomes available to spend now we would anticipate receiving a net premium on that we discussed I believe what a premium was last time but any net premium is going to go into the construction fund so it's going to increase to some degree the amount of money that you have for uh the project so if you have any contingencies you run into that'll help um we are anticipating a rate of about 4.35 prior to the election of course there was a lot of time between that and when we sold it so we had some cushion built in at around 5% in reality uh there's still a little bit of cushion at 4.35 that I used uh if we sold today we'd be closer to 4% uh we're anticipating about $750,000 less in interest over the whole term of the bonds uh the reality is how is that affect the tax impacts that we gave you I I gave you an update chart but it's only about three 3 to 5% last at this point and the reality is uh uh we won't know the exact extent until we actually sell the bonds but that's what we're anticipating slightly less tax impact certainly uh uh which is all you know our our goal is to come in at or below what we told the public so um in in your pack you do have a chart min's Black and White Years is colored uh but you can see you have through 2044 tax payable 2044 uh the blue bars that's your existing debt this is on page nine of that um we take the debt we convert it to the tax rate that's what's plotted here and you can see that that goes through 2044 fairly stable um and then on top of it is your new bonds that would be the orange bars and we set it up so it would end at the very same time that your old bonds do and it would be a very level um tax rate over those 20 years so you have a um resolution in front of you and you'll take a roll call on that any questions for me 2044 will be a a good year right there'll be new projects any questions for Jeff thanks Jeff for all the information it's um you know we did it 10 years ago but it seems like it's all new again so it helps to walk through it and have you here so we really appreciate you explaining it and being available to answer our questions my questions and work through it to make sure the bond numbers got on the levy sheets correctly so I appreciate it oh you're welcome pleasure to work with you folks okay yes thank you for being here tonight and explaining okay see you in January with good rates I'll be back okay action item B resolution authorizing the issuance of bonds superintendent Sanju recommends adopting the resolution stating the intention of the school board to issue General obligation School building bonds series um 2025a in the maximum aggregate principal amount of 10, 900,000 and taking other actions with respect theto do I have a motion so I have a motion by Clark and a second by Jamie to adopt the resolution authorizing the issuance of bonds uh John can you assist with taking a roll call yes please signify for or against please Jason for Jamie four Clark four Donna four Alicia four John myself four Okay resolution passes thank you okay we'll move on to action item c um grounds agreement with 4.0 Services uh business manager sander and superintendent Sanju along with the facility Committee of aslav and lindaman have reached an agreement with 4.0 services for the renewal of a three-year grounds management um Services agreement the contract is effective April 1 of 2025 to November 15th of 2027 the new contract rep represent presents a total three-year increase of 13.5% year 1 will be 13.5% and 0% in years 2 and three total contract amount is 13,642 per year um any questions or comments okay I'll ask for a motion or Chris did you have I was just going to say the these are the same groups that that we've worked with for several years um and the extensiveness of the actual contract it's more than just and we've talked about this but it's just a good reminder you know they do our striping they work with sprinklers they work with fertilizers they they're they're more than just mowing um and so um when you see this know that there's more to it than than um you know just kind of mowing in the grass so to speak and and they've done a really good job for us and um I recommend that we pass this okay I'll just add one other additional component by frontloading the um contract um with 13.5 in year one and then zero and zero and two and three there was a savings to the district by doing it that way okay thank you Jamie okay I'll ask for a motion do I have a motion that motion motion by Jamie do I have a second I'll second and a second by Jason to approve the agreement with four .0 services for grounds Management Services from April 1 2025 through November 15 2027 all those in favor please signify by saying I I I opposed same sign action item carries achievement and integration coordinator contract superintendent Sanju recommends approving a one-year contract um with Dan saboda achievement in integration um coordinator from July 1 2025 through June 30th 2026 the position is directly uh connected and funded with the achievement in integration plan through mde um do I have a motion I have a motion by John do I have a second I'll second and a second by Clark uh sorry any questions or comments before we vote just I was going to comment Mr Sabo wants to be here he's going to try to make it yet tonight because we're going to talk about this in a little more detail at the truth and Taxation session um we wanted him to be able to explain some of more of the things he's been working on with this program again it's a one-year program um one year left of the program one year left on this program so we wanted to him to be able to talk but he's with driving FFA kids so he said he might be it back but this um this will come up like I say because we always talk about do we want to Levy for our Levy Authority in this program or just take the state in Aid in it so I thought it' be helpful if he he'd be able to explain a little bit more so if he makes it back we'll let him jump in um l his his contract you know is funded through this program as well and details about his contract the dollars don't change at all from the last couple of years it's all stay they stayed the same everything is basically status quo but we get we put six less days of work so it helps with the budget and then it helps with his time and so that's kind of how we managed with this contract so um if you're saying what's changed with the contract that's what's what's changed with it and those days I think he's got like 176 now where you know primarily he's working with kids so we said 172 days of course there could be a vacation here or there that type of stuff but wanting those to be primarily the same days that that the kids are here okay I have a motion by John and a second by Clark to approve the one-year contract with Dan saota achievement and integration coordinator contract from July 1 2025 through June 30th 2026 all those in favor please signify by saying I I opposed same sign action item carries action item e first reading of policies it is the recommendation of policy committee to bring back the following policies for adoption at the next school board meeting um policy uh two 212 School Board member development 213 School Board committees 214 out of state travel by school board members 402 Disability non-discrimination Policy 415 mandated reporting of Mal treatment of vulnerable adults 498 political campaigns and activities 52 24.1 bring your own device policy 529 staff notification of violent Behavior by students 67.1 early entrance into kindergarten and 6:30 tele medicine do I have a motion I'll make that motion do I have a second second a second by Jason Jason I have a motion by myself and a second by Jason to bring back the policies listed above for adoption at the next school board meeting all those in favor please signal ify by saying I I opposed same sign action item carries action item F second reading of policies the following policies received their first reading at the November 12th school board meeting it is the recommendation of the policy committee directors lumy and leckart and the superintendent of schools to adopt the policies as listed below um do I have a motion I so move I have a motion by Donna do I have a second second and a second fight Clark to adopt the policies um listed above all those in favor please signify by saying I I opposed same sign action item carries um action item G miscellaneous we don't have any miscellaneous at this time so we'll do action item H we will recess for truth and Taxation hearing do I have a motion I still move I have a motion by Donna do I have a second and a second by Jamie to recess at um 54 538 p.m for the truth and Taxation hearing all those in favor please signify by saying I I and we're re app looks like she's ready he all right now we' got 6 o' like I said I don't want to break the rule at my last uh truth and Taxation meeting so we better make sure we don't start before 6:00 so we're going to get started uh with truth and Taxation our annual meeting that we have to hold for the public it's open to the public and that's always um advertised that way so we're going to kind of go through this thanks Rich for always supporting us supporting the school we appreciate that so what we're going to cover tonight is a little bit of background on school funding our tax levies our budgets information on the proposed Levy for 2025 and some inst information on our School District budget and then we take comments at the end or if you have a question um ask the question at at any time that works for you so most of this is the same as we've talked about for the last quite a few years but I do it as a refresher because you guys really only hear it once a year it's something in our office that we deal with all the time so our discussion tonight has to do with the school district levy for taxes payable in 2025 but the levy sheets and I do have an extra copy of the whole document if somebody wants that to to look at it is um 39 Pages this year I think they lost a page um so the the levy document is actually called um the 2024 payable in 2025 which means the school board is approving the levy in 2024 which we're in it's for taxes payable in the calendar year of 2025 and it's revenue for the school district for our budget in 2526 so that's always a little bit confusing and we are different than cities and counties cities and counties now are approving their levies in December they're also approving their budgets for the calendar year because they they run a little different so for us we have that six-month leg we don't as a board approve the budget for the next school year until June that's when we do it but this gives us our first basis for setting our Revenue budget for 25 26 so we know what the levy numbers are um for that next fiscal year so the first thing I like to talk about is the the tax statement that you get as a property owner if you own property you get that in the mail it usually has to come out by about mid November the county sends them out and I like to review this um just to make you more informed as a property owner as a taxpayer so that you can understand it and hopefully after all these years by now you've taken some of that advice and look closely at your tax statement so the things that are on your uh proposed taxes is always on the upper right hand corner and this could look a little different um if you're in a different County um cuz some counties do use a different format but on the top it's going to tell you what kind of value on you have on your property it's going to show you the current year and the proposed property values for the the 2025 year if you have a homestead exclusion on there you're going to see that what's your homestead exclusion is if you have egg land you're going to see that egg credit that shows up in the next box it's going to show you your different taxing entities that affects your property taxes so on this one you've got McLoud County this one has a Township which is the town of Glenco uh Township and then it's got the school district and then any other special assessments that show up it gives you the information on when the truth and Taxation hearings are held by each of those entities usually your townships don't have to hold that they uh approve their budgets in March and then the one key thing this year that I've always pointed out and it hasn't been in effect for us for 10 years is if you hold an election in November because of the timing there's a statement on there that says this does not reflect an election that is being held in November so what you're seeing on this tax statement does not include any new bonding or referendums that a district may pass because they have to get these out while the election is happening we don't have results of the election when these are already being printed so that statement is very important for taxpayers to know they get this and they think oh that's what my taxes are the bond passed we'll move on with life when you get your actual tax statement come um probably mid April first part of April it's not going to be this number it's going to be a little bit different because we've now added the bond to that so in this example that I've got here and I know you can't read it I just pulled this up as a example but this is actually the egg land that the school district owns So this year or for next year we're actually seen a higher increase in Eggland about a 25% increase and you can do those calculations up here when you look at your property values between the two years so our Eggland for the school uh increased 25% or almost $992,000 the total taxes then when we put that increase by 20 uh almost 21 % and then you can do the same with each of the entities if you want to say well where's where's the bulk of my increas is coming from you can do here um what I did the county the county on the school egland is increasing 20% the township had an increase of 16% and the school district portion increased by 22 so when you average that out it was a 20.63% in this next example this is a residential in Glen Cole and in this case the house value dropped and this data becomes a little more important as we go along as we um kind of review some of the property values of the district but the the house value here dropped by almost 5% there's no egg Credit in this situation because it's a residential home the same type of information here the only difference is it's city of Glenco and not a Township and then everything else is the same so in this situation the total taxes uh decreased by uh a little over 5% so that Homer is like ah this is a good thing now keep this in mind you're going to have a bond increase on there doing the math on this house with our estimated Bond schedule this homeowner will still have a decrease on their taxes for 2025 just because it's based off of your property values so a lot of times we'll get calls in the office saying go what are you doing to my taxes why are they going up so much the first question I asked what happened to your property values so that's a key thing for you to look as a property owner is to watch those property values now when you get these you can no longer go to the county appeal they have certain time frames when you can appeal what your assessed value is and that's something you would check with uh check with the county so let's walk through um we're going to talk about when you get to the school one and this always gets confusing there's two lines always for the school if you notice on the county and the city or Township there's only one line one amount when you get to the school we have two lines and that's what we're going to talk about next the one line says voter approved levies and the other line says other and it's always what falls into that other category cuz you forget from year to year even as um board Bo at school it's like howow what is what's in that other so we have two different types of voter approved leves that we can pass as a district and they're both taxed differently the first one is our operating referendum when we go to the voters and we ask can we have so many dollars per pupil unit for additional Revenue um to help cover our operating expenses that is taxed on referend market value what that means is anybody that owns egg land or a seasonal property within that County or within that School District boundaries is excluded so this is usually you know one that is okay when we deal with our EG land owners because aand is not taxed on that um the operating Levy the second time of second type of voter approved Levy is our debt service levies and those are our our new building our roof B that we just passed any type of major remodeling project that a district would ask money for and that is based on net tax capacity and we'll get into those differences in a little bit but that means all land is taxed on that so all the L A gland pays tax on this but they are also eligible for that a gland credit that I showed you on that tax statement the referendum that we have in place right now is a 10year referendum um um for our students and that one change with that usually every time that's expiring you kind of decide when you want to revote on that if you decide we still need that money we have to ask the voters for that do you vote a year early do you wait do you risk it vote at the year that it expires because if you don't get it passed it's going to expire and you're going to have a lag and you're going to lose some dollars um and that's going to affect your overall budget last year's legislation the 23 legislation passed a um a new law that allows school boards to renew an operating Levy referendum one time without voter approval as long as you keep the amount uh the expiring amount the same but you can then also include that inflationary language that we have on our our referendum right now so that's something to keep in mind in four years when this is going to expire a decision will have to be made does the board just want to re you know use their Authority and just renew it save the cost of election if you know you're going to need the money you don't want to risk it not passing um you know it could be critical that you know you need that money if you're not going to change that amount you can all of a sudden just add you know1 $200 to that dollar amount if you're just going to keep going keep renewing it where it's at when it expires the board has that Levy authority to do that so um I think that helps a lot of districts that really struggle to um get those operating levies in place and um and passed again so now we're into that other category so we talked about the the voter approv levies and now we're into the other the voter approved levies are um the dollar amounts are approved by the school board and by the voters so your bond board decides what that bond amount is the voters approve that bond amount on the operating referendum the board says we want to ask the voters for $500 a pupil unit the voters either approve or don't approve on the other levies we have no say really in what these dollar amounts are the formulas are set by the state leg legislators the dollar amounts are determined by your property values and your student enrollment so we have very little flexibility in um what the dollar amounts we get are for those because they're all determined by by law so all these top ones operating Capital re-employment which is unemployment safe schools Career and Technical building leases community service the abatement bond which is a little different than um our regular bonds achievement and integration those right there are all spread on the net tax capacity the long-term facilities maintenance Revenue which is Levy and Aid that is spread on what we call an egg modified net tax capacity which means Eggland is not taxed on this all these the EG GL is paying their full amount of tax but on ltfm it's reduced by 70% so a little bit different net tax capacity and egg modified net tax capacity so we talked about the levies um the next piece we're going to talk about kind of the first big piece in our Levy document when you look at the full Levy sheets it'll give you the basic kind of formula allowances the next whole section is all about market value vales and then uh it goes into the student enrollment so this is the market values um overall the increase on the total property values now this is property values for the whole the whole school district we have an increase of 17.8% last year we increased 17.6% so real study as far as how the market the total property values Market values are increasing the one thing also to keep in mind all this data that we're looking at and you maybe can't see it um this is 2023 values when the State Department of Education is putting all this data together um they're doing it in the summer the Department of Revenue hasn't finalized all of the market values and all the property values for the district so they have to use 2023 when they start calculating all these formulas when you get your taxes it's going to be based on your 2024 Market values that show up on your tax statements so this data you know lags a little bit because of that reason of the information coming from the Department of Revenue so that's the first one the total property values then we take a look at the referendum Market values now again this excludes the egg land and any seasonal properties um this only increased 9% % compared to almost 18% last year now when I see that number I start to think hm referend to Market values doesn't include egg land that's telling me the residential or the residential and commercial property values didn't increase as much or the decrease like that example I showed you there was an actual decrease in that household uh or that house value so we're seeing a little bit of shift if you remember the housing juggle we've been going through where there's a lot of years where we've had high increases in the referendum Market values compared to the total um property values the next one is the net tax capacity this one's calculated a little different and all of these that I'm talking about are used within the tax levy document this takes the market values that we just looked at times the class rates now the class rates are what is attached to your type of property so commercial has a different class rate compared to residential residential has a different class rate compared to egland egland has a different compared to Homestead versus non-homestead so the legislator set what those class rates are and then this takes the market values times those class rates so it's all all different depending on the property this was an increase of 17.3% compared to about 19% last year and then we go into the adjusted net tax capacity one more different formula this the Department of Revenue takes a look at your net tax capacity and divides it out by your sales ratio now the sales ratio is the number that they look at what houses are selling for and what they've been assessed St so they're trying to see how close are your County Assessors in determining the value of your property and how close they are to 100% of that property and what it's selling for now when we're in the housing shortage what's happened people were buying houses above the assessed market value above what people were asking for so you know then the sales R ratio was really off so our sales ratio right now is at 90% um which is a little better last year we were at 80 about 89% but in 2020 we were the county of Sor was at 97% you know and it's really helpful if they can get the closer they can get to that 100% as either a buyer or a seller you kind of know exactly where that selling point is and then the next one is that egg modified this is what we use for the ltfm where they're removing that 70% of the Class 2 a agriculture land um for our ltfm funding so I know that's a lot of data on property values but hopefully that gives you a little bit of an explanation of how it's all used in the levey sheets in one way or another so this one I put together just a little bit of an example um I can walk through it for you it gets a little complicated this is our l C FM revenue or our long-term facilities maintenance Revenue It's a combination of local Levy and state aid so the first thing they do is they look at our 2023 egg modified adjusted net tax capacity amount that 20 million right there or 20 billion and then they look at our actual P adjusted pupil units from 2223 now pupil units are different from ADM so just keep that thought and I'll expl explain more 1,591 so they just divide that number out so we come up with $1 13,3 per pupil for the adjusted net tax capacity and then they look at the Statewide average what do all the districts in the state where do they fall in and that came in at 13,575 so as a way that the state has tried to equalize things we always hear about things aren't equal between Metro and Rural and you know real small districts so they came up with an equalizing factor of 123% to try to equal things out so the farther you are away from the Statewide average your equalizing factor is going to go up so they take that 123% times our GSL number per pupil unit of 13,3 to come up with 16,720 our number by our equalizing factor which gives us 78% so that means our Levy is going to be 78% of this bucket of money the state aid is going to be 22% so a district that has um a lower um amount here they're going to be able to get more Aid less Levy in our case we've got a big hunk of it that just goes back to the local taxpayers so then to calculate what our total revenue is we get $380 per pupil adjusted pupil unit times our um estimates for 25 26 which gets really tricky because we have a hard time figuring out current year day-to-day what our enrollment is right now um but to estimate 25 26 which all is part of the levy process that we have to report on gives us 560,000 so then they split that out by our Le Levy and Aid percent um so we know Levy equalized Levy for us is 436,000 about 124,000 in Aid to equal the total long-term facilities maintenance revenue and this is one of those examples where you never want to decrease your Levy Authority on this because if you decrease Levy Authority you're going to lose state aid so a lot of times when we've talked about under levying in different categories anytime you have a state aid component you don't want to uh mess with that with that area and then this just shows the egg credit when this first came into law back in 2019 it started at 40% that the farmers got back or the Egg owners land owners got back then it went to 50% 5560 and now it's been at 70% now this bucket of money is a um open and standing appropriation from the legislators which means right now the legislators um they're not going to take any action on that this is the money that um that school districts will get so right now in place of what the farmers aren't paying we get that back in a uh egg credit about 352,000 right now or for last year for 24 um almost 400,000 for FY 25 for us so we're not as a district losing that money because the farmers are getting that credit back we're getting that in state aid so the state is covering the portion that the farmers are getting back so that is an appro appropriation by the legislators so the next piece that I mentioned is the student data yes does it matter if the uh a credit if it's h um just it's all egland in general so the the property value takes your house garage and one acre the rest is all the egg credit is applied to am I right yep so the next piece of the process then like I said is students the operating um referendum Levy is based on Resident students so what I have on here is the past few years and our June 30th ending resident student counts you can see the decline here we keep talking about declining enrollment and I think there's important piece of data because it's not just declining enrollment of students in school we're also losing um residents so I think if my math was correct that fiveyear loss is about 219 resident students that we've lost and then we look at the average daily membership so the numbers I have in black here and it should be black in your handout as well those are what we use of estimates every time when we get to the truth and Taxation and then what I put in purple I go back and pull off our final June 30th numbers to see how close we were when we approved the levy and then where we ended up so last year you can see we were off about 25 um you know a little more there but it it for me it's a way to gauge how close we were when I'm working on budget revisions and um Levy adjustments so right now our current enrollment is at right around 1391 um give and take a little bit there now I mentioned before adjusted pupil units and um an average daily membership Ship so the average daily membership are the number of kids that are sitting in our seats in school those are this is how many kids right now are coming all right every day to school our state funding is based off of adjusted pup P units so every pupil that we have is weighted they call it weighted is worth different amounts um they've simplified this over the last few years so a k through six student is worth one and a 7 through 12 student is worth 1.2 so you take your basic formula allowance and every student in K through six just gets whatever that formula allowance is but the 7th through 12th graders get 1.2 of that formula allowance so we get a little more funding as they get a little older because it's known that it costs more to educate students as they get into the secondary level so I'm just going to go through um what the changes are in some of our calculations compared to the prior year so the first one is the referendum tax um and this includes your referendum and there's some other components that go with it that get a little more complicated but in includes equity revenue local optional revenue and transitional revenue and that kind of falls in the same category um the change in our referendum per pupil unit um we were at one uh $554 17 and that's included our increases the last few years with the inflationary Factor language on it so we are now at for 2526 going to be at 567.com on each student of $13.47 the inflationary Factor was calculated at 1.024 3 so between those categories that total piece of the levy uh that revenue is 2,276 69 um state aid on all that is about 5 a half% so then we move into our other local levies and these are all the categories that I talked about so right now all these categories it's an increase showing us of 64 just under uh 65,000 for all these other different categories one area we want to talk about is our achievement and integration and that's the piece that the new program that we had qualified two years ago for that we put in place we approved Mr sab's contract um from what we know it's been a very beneficial program and Mr fos could probably address this being Dan didn't make it back yet but he might pop in um it's really been able to um service some more students he's been able to pull some students out that are struggling how can we do a few more interventions with them help them along and besides that component it's also working with um we partner with Hutchinson schools so he he plans activities with Glen Co and Hutchinson so they do different um activities different field trips it's a way of getting kids together a little bit more to cover where we might have some gaps in um some of our um different races um I don't Matt anything else that you've got on it pretty active in uh tracking absences and treny with the county y so it's been a good program now this is one area where we don't have to Levy for that amount and we don't lose state aid all the other areas you're going to lose state aid um if there's an aid component some of these don't have an aid component right now like safe schools doesn't have an aid component this year keran Tech doesn't have an aid component some years it does um but you don't want to lose that this one you don't lose the state aid that you get on that um so the integration Levy for that is about $30,000 so that's some more discussion we can have as we get to the end here if we want to take advantage of that Levy Authority or if we want to under Levy and Michelle can I just jump in about the AI program um if you remember from a few years ago we qualified for this program right based off of a discrepancy and race between us and a neighboring School District that doesn't look like we're going to to qualify anymore right so it looks as if next year will be the last year of our program unless of course we get information that changes that and so it's something that we want to take a look at in terms of of what Michelle will talk about here in a little bit about the dollars the people that we have under contract are set but with a little bit more Levy Authority there could potentially do some more things for kids and so that's where you know having that that discussion about where we want to go at the end of this um but it would be if it all intents of purposes this program will be like one one more year so and I don't know if we'll know that number in January yet possibly so we'll see I think it's I think it's coming up in February we we'll know and I know Dan works with the person Vanessa MO is her name very closely and they are they they'll be able to and they've been really wonderful to work with um but they'll be able to tell us and walk us through whether we're we're going to be getting that again or or not and and if it's not there well then the program sadly would go away um but that's just what it is you have to qualify from your numbers and there's been many years where we don't qualify for whatever reason and I think it was by basically just one or two students we we ended up end up having a discrepancy where we did qualify and and if you remember from this program we wanted to jump on this you could have waited a whole year to kind of ease into the program type of thing uh but MDA G mde gave us the advice of you should try to get going in this program because you may not qualify the next time around um and when you do um if you say yes to the program you're guaranteed three years of the program program even if you didn't qualify the very next year so and now we're on the third year of our program this will be the third year coming up y um the other thing I wanted to mention here uh the building lease Levy where you see cosmus Learning Center Marshall Learning Center New London Spicer Learning Center as part of the um we're part of Southwest West Central service Cooperative as part of being uh a member of that um the co-op we get to pay part of the fees when they lease different buildings or different spaces so we've always been part of the cosmos Learning Center as you know they provide level four Services where we occasionally need to send students there um for behaviors when we are not able to service that student correctly um they've now built a new Learning Center in Marshall and one in New London Spicer so you maybe seen some of that if you get updates from the co-op as well that we would be able to send students there for us the distance doesn't really work it's not really conducive for us but we could um if all of a sudden we had a certain situation and we needed to take advantage of that for a reason we could um but we also have to pay a portion of that because these two just opened up in Marshall and New London Spicer that added a cost to us which we get the levy Authority for but it was an increase of almost $222,000 for us so it's kind of hard for me to take that in when it's like ah but we're not using those buildings we've always used the cosmos building but we don't use the other two but that's just how it is well when you take 22,000 off of 64,000 we're only getting Levy of 40,000 additional money the rest goes to help pay our cost in there in the past we didn't get the levy Authority um the co-ops then would bill us back they' do a big calculation at the end of the year and they would charge every District that's part of the co-op um based on their expenses and we'd pay our bill at the end of the year this way it helps districts regroup some of that money by passing it on to the taxpayers um and we get that money um so it's hard but that's what we do and we're part of a co-op you sharing those expenses so um that's how it is but when I take that off of there again it's like let us keep that money but that that's how it is and we're in a situation where we don't we can't put put up our own Learning Center you know to service a few kids that we need to and then again long-term facilities maintenance as part of this and that's based on the adjusted net tax capacity Michelle yes the like the cooperative and stuff if geographically if I'm thinking about it isn't GSL like almost the furthest East within the Cooperative other than Lester Prairie okay so some of it is geographical as far as some additional expense and or Pros or cons what would be if there are any additional options as far as cooperatives that GSL could be a part of that like I said Pros or cons may be considered in the future yep interesting you bring that up because we at the cabinet level have had a lot of discussions about looking at Alternatives if you remember when the regions were put in a place in the 70s I believe the state assigned school districts what Co-op what region you were going to be part of GSL was assigned to be part of region out of Marshall region um six and 8 that's their their region numbers when I look at it I'm like why wasn't Glenco assigned to be part of region five in Mano you know when we have to go to meetings as part of the co-op we have a 2-hour Drive two-hour drive back versus we could have gone to mano but I wasn't at the state so I couldn't give my input on that um so that's how the regions were kind of set up now each region offers different Services we're fortunate Marshall as a co-op offers a lot of different Services some not all the regions offer the special ed services like they do we get our special ed director from them the positions that we only need a small portion like your Deen heart a hearing your vision specialist um PT OT when we can't work with the local hospital we we utilize them to provide those Services um if you remember in the past when we our speech we were getting so much speech from the co-op and that's when we said um we looked at the data let's hire our own speech person we could do that get more services save a little bit of money so we have been talking about what would it look like if we would try to join like Southwest Metro you know cuz we do occasionally have students that we send that way again it depends on the needs of the student who's got a spot for that student and how we can best serve that student the principles work with the directors of that so we have sent students that way as well we have to pay a little more because we're not a member of that so right now in our evaluation the data Chris has been working real hard on that um collecting that data we're not sure if we're quite there yet that we have enough to make that switch but we've definitely had quite a few conversations from the principal's level um you know there's situations where Cosmos serves us really really well and sometimes they they don't so we look a different direction because our first goal is to meet the needs of the student the best we can so so we also did that with our social worker too yes a little while ago when it was more to our advantage not only from service standpoint but also from a financial standpoint and then now the the social worker is our employee but it it's like Michelle said it's one of these balancing acts that um you know gets difficult because it it if we have students that are in need and there's a spot in New London Spicer geography is going to tell you it's not the greatest location for us because of the the nature of where they're at and if you remember from back a number of years ago now when when GSL was with their own special ed Cooperative with Hutchinson Buffalo Lake Hector and McLoud West well when that dissolved and Hutchinson ultimately went by themsel that's another part of the reason that we've morphed into being with Southwest West Central because they uh partnered um that's who we partnered with uh from the financial world of or from the special education world and we do all of our finances through Southwest right um so it we're looking at it we always look at options to see if we can service our students better um and uh we'll continue to do so community service is all based on net tax capacity meaning all the land pays on it only have an increase of just under 15,000 for all these categories um the one change they made a few years ago in the past the ECFE funding was kind of a static formula and they finally changed it so the law now States when the formula allowance the Gen gen education formula increases that percent say if it increases 2% that same percentage applies to ECFE funding so that has helped um our ECFE a little bit um to get more funding for that we don't get the full amount uh the funding and the funding formula is based off a 23% of um of the formula allowance but these are the categories that fall into here School ready uh School Readiness is all Aid there's no local levy on School Readiness ECFE is Levy and then our non-public EST state aid and then preschool screening Falls in there and then uh we get some money in our pack program our school age daycare program if we have a student that might require some additional Assistance or additional PA with that student we can Levy to get some extra dollars for that um our 3 to 5e Old daycare also falls under fund for but it has no Levy uh or state aid component that's strictly a tuition based so a little bit on the the debt categories then um this first one the voter approved was a building project from 2015 like Jeff cely mentioned earlier that'll expire in 45 um the levy Authority uh 1, 149,000 the the difference here the levy Authority is based on off the bond debt schedule so the m mde has those debt schedules they they calculate they can see what our payments are what Our obligation is but we are required to Levy 105% of whatever that Bond payment is and the reason for that we're very fortunate here um there's not a lot of delinquent taxes at least right now when the housing crunch when there was a lot of um foreclosures we saw a little bit more of that we still have to pay our bills we have to pay that that debt we have to pay our bond when it's due in February and August so that 5% actually gives you a little buffer to make sure you've got enough money to pay your bills when that fund balance gets too big in there the state watches that fund balance and then they give you a levy reduction on that so this year's Levy reduction on our building Bond um our 2015 bond is a levy reduction of 53 almost $54,000 that um um came off of that number as a a levy reduction before the roof Bond got added into our data the reduction was going to be 84,000 but now that we have to add that in they have to decrease that fund balance allowance a little bit to account for the% on the um on the new Bond I love these pictures when I you know I always kind of look for pictures to add and I'm like we have come so far uh as a team when I look back at the old stay on the path walk between the buildings Helen Baker um it's just to me exciting to look at what we've got now this this is what the bond was all about right here the new Bond of course as you know we've talked about it the last several months This was um the roof project uh including some HVAC and some facade work so the new Levy authority of this is 681 th000 and again that's based off of right now the estimated Bond debt schedule and they're usually pretty accurate with what they're doing but once we have the sell the bonds and have the final Bond schedule anything that gets changed will be next year and as come through as a levy adjustment and again um you know Jeff mentioned and it didn't click with me until the other day when I was working this that both of those bonds will expire in the same year I'll be really old if I'm not dead but it'll be fun to see to have a bond burning party um in 20 years so um so the we have one piece of debt that was non voter approved and it's an abatement bond which the board has um the authority to do St abatement bonds can only be used for parking lot and I think it was a great solution to fund getting our parking lot taken care of that was a 10year abatement Bond so that's going to expire in four years time goes fast um and then we had the small lease levy on our early childhood building and that expired last year so that's not on our taxes any longer I pulled in this slide you as a board just saw this recently but not everybody uh has seen this it is posted on the GSL website but I wanted to pull this in just as a reminder um this is right from Clifford uh Clifton Larson Allen that shows our our debt you know we don't like paying taxes we don't like those tax increases but I think it's important to remember you know the grass isn't always greener on the other side when you go look at homes and taxes the dark blue is the GSL debt and 2324 of course isn't finalized when they presented ours the aquac color is District similar in size to ours and the um the greeny color is the state average so if you look at where our our total debt is compared to those other two categories I think we're doing really well for what we're able to provide to our students so I just wanted to um you know throw that back out as a reminder that I think we're doing pretty good on what we've asked our voters for we've been very conscious um and very careful in what we ask our voters for when you take our total debt service expenditures divided by our um last year's ADM our students it's about a little over a, per student for our bonded debt if you remember from back in our building project um campaign um this stat GSL was one of the least task tax school district was um in the whole entire State there was like maybe two or three other ones four other ones that are um that were kind of in our same area um even with the passage of our last two I still think we're you know this graph shows the deal that you know I'll use that term the deal that our taxpayers are getting for the education for our students is exceptional um in terms of of where we're at with our dollars um there are school districts that have as you can see the average and and even schools um that are that are our size um we're still one of the uh lowest tax even with the with the couple of approvals that we have and I think that just shows that we have been conscious of of the TA taxpayer dollar we have been conscious of making sure that the decisions that we make are very frugal in nature and at the same time really trying to to do what's best for our students and and trying to find that balance so um we'll continue hopefully with that and address our needs but we're also obviously taking an eye on the taxpayer as well and I think credit goes to you as a board because you have been very a aare of the taxpayers we don't want to over tax them I think the projects that we've done have been very much needed um so I think you as a board get credit for keeping that in mind and we've talked about that many times when do we ask for this amount should we ask for this amount no we don't want to go too high because of the tax burden to the taxpayers so I think we've um done a really good job Michelle Michelle before you leave The Debt Service um the long-term debt for the parking lot like you said expires in FY 29 a 10-year batement um is there a possibility of renewal as it comes off for maintaining the parking lot or was that um a batement bond just for new new do you remember um I'll have to check okay I don't mean to put you on the spot I think you can pass an abatement Bond at any time so I would look you know as I look around facilities and our projects even I mean we have the rotation of the seal coating correct that Lincoln lot should be dug up and redone I mean we can you can only seal coat it so many times and you're going to still have the same issues if that's something that you want to entertain I would look at doing that Lincoln lot um you you know I don't even know could estimate that price right now you know we did this at about a million mhm you know I don't think your link lot would be half of that but um I bab and bonds you could do at any time okay and so I wouldn't say it's necessarily new um well new but you know the old high school parking lot we redid that so it was old but kind of maintaining but a new parking lot same as what you would want it to so just doing maintenance on it like the seal coating I don't think you could bond for it but if you're doing that but I can verify that for you that might be helpful information and stuff just for us to have as we're planning because like you said the Lincoln lot eventually as a total redo but if there's any line items or any ways of additional dollars for the maintaining of what we currently have because like you said our um operations and Facilities has a rotating schedule already in place as we've looked at and talked about to maintain what we currently have using our existing ing dollars but those get stretched and there's always other additional projects and stuff that that those dollars could be used for so if we would possibly know if that's a chance at looking at another option that way that would be helpful absolutely well and I think now the way we've set it up on our with our ltfm of keeping those lots on a rotation to make sure that seal coating crack repair is being done it's going to last a lot longer than the Lincoln lot you know we've done the seal coating but it's just that one should be re red du up and you know start new again is what I would do but but that you're right I mean we've talked about this before when the Early Childhood um came off the levy you know if you've got another project going on that's your ideal time to put something in place because then your taxpayers don't see that change you know all of a sudden something drops off and it's like oh my gosh my taxes just dropped $300 and then you try to pass a new one again it's like I don't want to vote for another increase so if you've got something in mind that's the time to do it you time that out when one is coming off then replace it with something equal or less um to utilize those dollars cuz this one if you remember the tax impact was not very much on an individual taxpayer but it was sure a fun way to get our parking lot done which was needed so this is just the graph um we've kind of been pretty steady over the last few years as you look at the the pay Levy history so um in uh we got a couple years I think I have another slide of where we under levied last year our Levy Authority if we would have levied for a Ani would been 4,642 now we under levied that amount and this year now with the roof fond it'll be 5,490 with the an so we'll talk about that uh in a in a little minute here um before the roof uh was added on the roof Bond last week when I had the numbers our Levy Authority increase was at about 3% now with the roof the increase will be 19.16 with the full Levy Authority so now we're going to switch gears a little bit uh one of the things we have to talk about or include in our information for tonight is just some basic information about the School District budget and how it works as you know um the School District budget is divided into multiple different accounts where we track things in our financials both on the expenditure side and revenue side um I have a link here and if you go I this is all posted on under my page on the school website this link is a real basic information on school funding and how it works it's a great um tutorial on how it works so I would check that out if you have a chance so we basically deal with our general fund which includes transportation and capital expenditures quite a few years ago we used to have funds three which was transportation and fund five which was Capital expenditures and fund one that collaps those all into fund one I think there's probably still few districts that still track those separate and they crosswalk it to fund one but for us it's all included in fund one um there used to be different funding formulas for uh like transportation that Transportation amount per pupil unit is now included in the funding formula it's about $4 that gets included for that fund two is our food service fund fund four is community service fund seven is Debt Service building construction falls into fund six which we had we closed up out and now we get to open it up again we have our scholarships that flow into fund 18 we have an assigned or a designated fund uh we call it kind of a trust fund that's where we put some money aside um for when we need it and then we have our Student Activity accounts which are funds 10 and fund 21 I love this picture this is what we try to instill on our kids right besides just educating clean up the bleachers after a event I always have to steal pictures from Chris's um uh whatever account you use it's now called x x x account yep um it's fun just capturing those kids doing those things um when you don't ask them to so lot of numbers here I'm not going to read through them all you can do that on your own and if you have questions please ask me um it shows actual expenditures and revenues for 23 24 you can see where those numbers audited numbers came out after the audit what the fund balance is in each of those and then our proposed preliminary budget for 2425 that was improved in um June this is the budget that I'm now working on for the revisions we're U got quite a bit of it done um in the general fund I haven't touched the other funds yet which are just always minor budget revision so my plan is hopefully to have a snapshot for that to the finance committee if not the full board in January um the basic formula allowance right now is $728 the one thing that helps schools that have declining enrollment is there's a funding category called declining enrollment when we approve the budget in June we don't know what September's enrollment is going to be we have to have Staffing in place once September hits we can't reduce staff you're stuck with not stuck with but that's the staff you have to have you can't just say well we we we're down 50 kids we got to eliminate a couple staff that's not how it works we have to keep the staff that was in place and that's by law so there's no way to account for a loss of enrollment that you weren't maybe anticipating so they put in place um a declining enrollment Revenue bucket and you get 28% of the funding formula to offset the declining enrollment so um back in September when we did this our declining enrollment re Revenue was almost $100,000 well that's a big boost in our budget it might cover the salary for one or one and a half of the teachers that you maybe wouldn't have needed had you known your Revenue was going to um or your uh enrollment was going to drop so much when I redid the numbers um few weeks ago that Revenue uh enrollments come up a little bit from what we first set so that declining enrollment Revenue right now is about 79,000 that we're pulling in so it's a nice way to help districts a little bit you know 28% of that funding forming allowance to ease into your planning for the following year so you have time to look at that enrollment piece before you have to make those decisions on Staffing and then there's just a couple of slides that show the graph you can see easily where the majority of our money comes in and gets spent and that's all in your general fund and then your other funds fall into place you know very little money is flowing through um some of these other areas so that's the revenue pie chart and then the expenditure looks just about the same thing so you can see again general fund is um is where the money is about 85% of the budget is falls into the general fund category so this is the summary then um here's what I was talking about you can see back in 2018 we had Levy authority of 10.3% we ended up levying under leving so our increase to our taxpayers was only 3.2% and that's sometimes um people forget that that uh our taxpayers forget it that we do as a board look really closely we take these Levy numbers seriously and we could just easily said no we're going to take the full Levy authority of 10% we don't care what the taxpayers think but no we took stopped and to took a close look was able to reduce that Levy authority to 3% that happened again in uh last year our Levy Authority was 3.71% and we under levied that AI so our increase was only 2.84% so the two numbers that we have on the um the agenda for you tonight is the full Levy Authority which includes the roof Bond and the achievement in integration at 19.16% 5,490 68660 if you decide you don't want to include the 30,000 from Achievement and integration Levy Authority that you have it'll still come back next year one more year as a levy adjustment if you decide to add that in um if you take that out it would drop it to 18.5% or 5,460 577.010 you can find all of that information on the school district website if you go to the GSL website go under District Administrative departments district office and that's where you'll find whatever you're looking for audits truth and Taxation budgets um all very transparent if you're looking for something if you can't find it give me a call send me an email all of this Levy information is public it's available on the Department of Education website uh you can look it up for any District in the state if you want to look at ours and compare it to somebody else it's all out there sometimes you got to dig a little and that's why I say just give me a call I can help you walk through that if you're looking for um you know a certain school district and you want to see what they're doing in International Falls I can help you out Rich so um that's what I have any questions more questions John I'm going to go back to page four Market values and referendum Market values just make sure I have it clear to my head the market values show roughly $2.5 billion in Market values the ref is 1.3 roughly about half EG is roughly about half the market value of what the total Market values are is that correct yep Y and you know just looking at what the district's EG land increased and if that's you know a sample of what happened in the whole County or you know and I haven't looked at full County McLoud county numbers or you know any other I haven't seen any other tax statements I haven't gone out and looked at anybody's but seeing what was happening with the residential and the Egg going up you know that's that swing in total Market values and where it fell in that's you know that's part of that data analytics that you could do if you had enough time to spend on deciphering where those increases were but just that snapshot shows me that that this year the increases the majority of the increases were in the egg land values and I saw that in Reno County cuz I looked at my mom's and hers was up 25% huh was up too yeah good I always qu good I've been under the loop quite a bit last few years but the one thing I kept me by surprise was this operations Levy that you don't have to go to the public for when did that happen last year 2023 legislators passed that so um I'm not sure who the author of the bill was where it came from so it basically they knew districts were struggling with one the expense of running an election when they were just asking for a renewal they weren't asking for you know we want to increase this by $500 a pupil unit so they said if you're just asking for a renewal with your current language which can include the inflationary Factor Why not let boards just approve that Levy Authority one time when and then you could do your 10 years or seven years however years was set up if it was set up for five years only you can't then all of a sudden do it for 10 years you have to go with what you what you had is this well known to the public I don't know ask coffee club and see if they know it well they don't know anything but I mean I I usually follow this fairly well that could be my surprise well it it came about real quick cuz if you remember the legislative session last year wasn't real pretty it came real late at the 11th hour all right and then by the middle of June um School boards had to approve that resolution to adopt that language so when in your opinion is it a good idea I feel it is okay for one when it um I think the law was right if you're going to ask for more money then no it needs to go to the voters if you if you're just renewing it I think that's okay um and it's got to be the same amount of time but um so if you know your referendum is going to expire and you would normally vote in November you are yeah in November and you want that on your Levy sheets it's got to be a resolution in June so the timing is real tricky and there's not much Le if you don't hit their deadline you're going to the voters for a question and I think part of the the data that they looked at for this law and again I don't have any of that in front of me or anything like that but they looked at the success rate of that when school districts were asking for the exact same thing in all the years past right they looked at it and they said that the vast majority of the time those were successful yep they still had to go back to the voters so philosophically that's you know something that I think a lot of people appreciate and want but with this law they looked at the success rate and they said well we're going to try to find a compromise and and thus save districts a whole bunch of money to run an election when a high probability is is that they would pass because they're not asking for anything that they didn't already if that makes sense you know I've been been around the school board long enough to realize that operations Levy generally are acceptable yeah Bond levies however are not right very difficult pass yeah so is the board comfortable in having decided to bypass the public we haven't we haven't really talked about we haven't got to it because we still have what five years left of well that's why it kind of surprised me here current one where' this come from yeah the rules can change before that time yeah and we haven't legislator changed okay one of the things that we did is that we passed a 10year levy if you remember because we didn't want to keep going back to the taxpayers and and so far we're we're remaining true to that okay and part that is also we have anary factor and we've built that that's built that was part of the 10 year to say that was that was a change from when we did it before um but we did ask for that because of the fact that that does give us a little bit of a boost that deals with inflation because the prices of everything that we're paying have to go up and I don't I'm not arguing against it for it all long I'm just saying I'm not sure the public knows this right you I I don't know if you'd get a backlash out of it or not but more often than not it's just apathetic two three years from now Finance could could change drastically when we're going to be looking at a state deficit right so as a school district your funding gets reduced how are you going to make that funding up and we might board might have to decide we're going early to the voters and asking for more money well that's not you're why you're retiring early though well and now that the you know the fund the funding formula is also tied to inflation and what is a little scary is depending on where all this whole thing goes you can kind of predict where you're probably going to end up right it's different than higher than you know hey you could Lobby we could argue we could you know uh campaign for for an additional dollars because of this reason that reason um I'm nervous that in the end the funding formula will you've already know what your funding for formula is going to be because there's a ceiling and a and a floor right now on the funed formula so that's kind of set and loss so there's no real big guessing game anymore it's like oh what do we build in the budget for a formula allowance increase are you using 2% are you using 3% or I used to just stay static quo until I knew what happened with the legislators so a lot can change in four or five years I think another piece too is that a big expenditure that many districts have is uh special education um costs and trying to keep up with those and if we recall the special education is federally funded and it it funnels through the Department of Education and if if things change at the national level with regard to the Department of Education um what will that mean for the Departments of education for each of the states meaning will the Departments of Education in each of the states also look different not that they would be eliminated but you know would they look different and would they have to take on more of the responsibilities that some of which lie currently at the national level an example like I said special education so that's one piece of the whole funding formula and puzzle piece that we look at um with regard to those decisions about operating as well y good point thank you thanks for the question that's a good one you're right it was it did get pass late so all right so thank you Michelle y um you know in the end if you go back to our um agenda item you know we got to reconvene and and want to do all that discussion then okay okay ready okay I will ask for a motion at the time to reconvene our meeting move second okay I have a motion by Jamie and a second by Jason yes to reconvene the board meeting at 7:09 p.m. all those in favor please signify by saying I I I and we are reconvened um you want me to read and then we'll discuss okay action item I Levy certification the school district held it's annual truth and Taxation hearing at 6:00 p.m. the final Levy needs to be certified to the home county auditor no later than December 28th 2024 the full Levy amount is 5,490 68660 the under Levy amount is 5,460 57732 information was presented at truth and Taxation and do you want me to do a motion and everything before we discuss okay okay um do I have a motion I'll make that motion do I have a second you need to make a motion what you're doing oh yeah so do we want to discuss think we better discuss yeah that's what yep thanks Trisha yeah no yeah let's discuss first y so basically when you start looking at it the difference between excuse me what we're talking about is that a Ani dollars um and uh the the budget for what we're doing has been pretty well set what the additional dollars would do would ultimately provide some more opportunities for kids what specifically that is I don't think we have decided that yet but it does go right back to the students um when you look at what that difference is between a taxpayer um you know a a residential home would see a difference of a dollar $150 or something along those lines it's really a small amount um when you put it all collectively that $30,000 can certainly help uh do some more things in the Ani program um but I can understand also why we want to try to be as efficient as possible um and so trying to give you a recommendation um I would love to be able to see um this goal so that our students can have more opportunities but I also totally understand where we're at with with this Authority um when you take when you take a look at um where we would be we're ultimately talking about how you would go about with that AI the last couple of years we made it work without the levy Authority from our local taxpayers um when you look at the difference of of an opportunity for this last year in asking our taxpayers to to ultimately step up to say hey we would we would appreciate or we would support this is where you guys come into play because you're the governing Authority um of that the money would be good for good use um because it would go directly to the students the the people that we would be assigning are already in the budget if that makes sense so when you ask what would that additional money go towards specifically not sure um directly it would go to students do you does that make sense do you think that our a Ani program and we're we're in year three now right be two we're in year two next year is year three collectively has it um have we had more of an increase in students that are participating with it are the kids um I mean I guess what I want to know is how much is it can you put any kind of a dollar amount or or whatever on how much it's benefiting the kids no because the the the big the big benefit is Mr sabota working with those kids on an individual basis dealing with you know attendance dealing with academics dealing with behaviors that money is already set where this stuff would come into play is to be able to do a couple more opportunities with students in different grade levels to go and maybe it's another type of field trip that they could go to uh another opportunity we're we're working with our second graders we're working with our I wish Matt was here fifth grade sixth grade we're working with our Junior High because they go down to mano State and then we're working with our uh High School group could you say we want to do something with our kindergarten group do we want to do something now with our fourth grade group you got to remember we're also working with Hutchinson so Logistics you have to get um you know coordinated and do those of things um but it does give you some dollars uh to to work with when you have an opportunity so what you're saying is that we are trying to touch more children or include more children each with each and every project that we do then we're trying to open it up and and include more kids and so by having this extra money we could probably help or include more kids that's exactly what I'm saying is is that this additional Levy would go directly to students and more students and not just the students that are identified they're you have to include everybody in this program so it is including everybody and when you look at it from a case by case basis or a a you know like a a home the tax impact is really minimal but collectively it gives you an additional $30,000 so Donna one example might be in it's really hard to put a dollar amount on it but for example Mr saota he is watching kids that are um maybe sitting on the bubble of credits graduation Dropout those types of things Tru Andy he's working on them and he has seen success of kids that he's now gotten back on track so if you can save one student from dropping out staying in school so we continue to get State a on that on that student well that's 10,000 you know so there's one example where this kind of does come into place so it's really hard to pinpoint you can't identify students but that's one of the thing that's he he's really focusing on is working directly with those students and we can make the program work either way what we respect whatever the board decides it's been working really well we just know next year based on the data that we have it'll probably be the last year of the program again none of this money is going to go to Mr sabota contract is set based on that so um whatever additional programming we can offer whether it be speakers for students training for some staff we haven't done too much of um but it's pulling in those those different um racial categories and identifying and when they start working on their budget for the next year they now would be able to potentially have um you know $30,000 more to set a wonderment that I have is in a sense we have a year and a half if we have a year and a half to get systems into place that will continue to service kids and serve kids of the district when perhaps some of the Staffing or some of the individuals that are currently in budget and stuff like a Dan sabota um we have about a year and a half to make sure that we really solidify the programming so that it is um in support moving forward without being a crutch that we lose because of the people that are helping the the the programs so building something that is not Reliant maybe on staff or on a Dan sabota type position I guess that's that's one of my worries is that we have a year and a half and because I'm hearing what you're saying as far as that we're having success we're moving forward we're we're in a sense rescuing kids that are on the bubble um I think Matt had mentioned um attendance you know we're going in the right direction and and a lot of it is because of like Dan being on top of it and so forth I just really wonder and worry that we're getting programming in place and systems in place that as it changes as funding changes and so on that we don't lose ground or go back to um square one well when we had this conversation about the program from the very start correct abolutely do we still take advantage of this program because it's like a gift card right eventually it's going to run out and then how do you replace those things corre one thing that that uh I know Matt is going to be working on and we're going to be working on is this Adis funding that would hopefully fill some of that um with getting some more interventionist and things like that so and that's working in January when that Grant opens up um you know can that fulfill this you know potentially a little a little bit um but the fact of the matter is is you know Mr sab's Position will no longer be a part of the school district when this F funding gets over and we're going to have to figure out what your point is and it's a it's a good point and and you're making a very good point as well with regard to intervention support and help as well because as staff is going through the training of re act um and having gone through it as an educator as well um it it is obviously professional development and you're building and you're developing and you are investing in your staff but with that being said there is a lot of student support that will be needed um that we have to as a district be ready to kind of put our money where our mouth is in support of the read act and best practices which is what we've always done and this is another new ask if you will um of of a heavy lift that's coming so I like that you are mentioning the um trying to have that Vision but boy it gets tough and then and then you talk redact what is the next phase going to be when you start hitting you know ultimately more staff um you know the state ultimately said K through three we opted to do K through six which I think is a good thing because we're getting more staff trained but what will that look like in seventh through 12th grade um what components of the teachers are going to be doing it how is that going to look where's the funding going to come from and in the big picture of this you know um the surplus of the state is not going to be the same as what it's had in the past right it it's we've got big challenges ahead of us I think I think that we have always done and continue to do a really good job as a district um trying to continue to develop the staff we have and invest in the staff we have and and we have an excellent staff here at GSL um in support of students and we have a wonderful family base as well within our district um in support of the kids and in support of the district um I I just I I really think that um we have to look strongly at what our intervention support of students and of classroom staff is going to look like because our staff um in classrooms um will will always and has always done the best that they can um but I think that um we're going to need to definitely have some more so with that said yeah um you know going back to just this you know decision ultimately um would this benefit students the answer is yes um Chris I look at it you know we chose we didn't Levy for it last year this appears to be not a sustainable um thing and we certainly have seen this in um Minister Department of Education and certainly the legislator where we have these one or two year things that they come and they go I mean I just look at this we've been doing this program um we can continue to do the program yes potentially it's an enhancement but it just doesn't have that concrete you know we have to do it and I I just don't feel that's what we should do with levies um you know it's pretty concrete with most of these areas if not all of them that we know where that money is going and we can allocate that Michelle can say Yep this is what this this is what this this is one of these that I I just feel that we should be under levying on this and um and that's what we've done the last couple of years we can continue to stay uh consistent on it we as a Cabinet talked about this as an opportunity we talked to Mr sabota and you're like and he looked at you and said we can do more things with kids and when you look at what that would impact you know the local taxpayer it would be really minim and this is an opportunity so I wanted to have that discussion but if you guys as a as a board look at it as as um staying consistent our answer is is that we're going to continue to do the program with the dollars that we have and and budget it that way and and we are okay with that to Clark's point and and what you're mentioning do we know what our partners Hutchinson have done with their conversations along I'm assuming the same lines well it if we don't qualify they're not a part of the program either right no I understand that but I mean the discussion we're having right now is having the same discussion I I don't know what they're doing okay I'm I'm pretty sure they Levy we're one of the few that that qualified for in um achievement integration that don't take advantage of the levy dollars and we've done that because of being conscious of the taxpayers I'm pretty sure Hutch has the levy piece in from the information that Vanessa Mo has given us most schools levy for this is what they've said as far as Hutch is programming I don't know Dan has those conversations with those principles the thing Dan coordinates with that Hutch pays they have to pay us 20,000 that's built into their budget for Dan being the coordinator he coordinates all the events so when we do a field trip for the second graders Hutch second graders go our second graders goal when they take the fifth grade their fifth grade goal so Dan's coordinating all of that Hutch still pays for so say they went to the Grinch a couple weeks ago Hutch still pays for their tickets for their kids and they do their own transportation um but they do it together as a way of integrating those kids that's the whole purpose of it same with the fifth grade they're paying their portion but Dan does all the coordinating and transportation and tickets and all that kind of stuff but as far as their programming in their school I don't know what they're doing with that is that what you're kind of wondering yeah I mean I guess we're kind of talking about $30,000 we're talking about $30,000 and I guess I'm just kind of wondering um what Hutchinson's amount is that they may or may not be adding to theirs oh yeah is what I guess I'm more what I'm asking cuz yeah I I I think you articulated very well just refreshing everyone's memory in the public too um but yeah I guess I'm just kind of wondering what dollar amount they may be having or may not be having a discussion about okay if we're ready for a motion sure I would motion that we set the final 2024 Levy payable 2025 where we would under Levy at 5 milon 4657 7.32 do I have a second to Clark's motion I'll second second by Jason okay I have a motion by Clark and a second by Jason to set the final 2024 um Levy payable and 20125 at the 5,460 57732 all those in favor please signify by saying I I opposed same sign and action item carries um do I have what oh yep do we have any do you have acknowledgements that you want to do before we adjoin huh we did the addendum I think it was on the consent agenda yeah that was part of the consented agenda but yeah do you have acknowledgements you want to do before I do have a couple of acknowledgements um this is a uh time period where we are saying goodbye to two of our board members and I would like to say on behalf of all of us at the Glenco Silver Lake School District um thank you to Donna and thank you to Clark for years of service between the two of you I believe step on it sorry everybody between the two of you I believe was over 25 years of service um to our students our staff and our community um on behalf of on behalf of uh the GSL School District I just want to say thank you for your commitment your dedication and all of your years of service I am going to miss you guys very much it's been a the vast majority of my tenure here have been with you guys on the board um and so uh I want to say thank you and um I wish you nothing but the best on behalf of the district we have your bell and this is a re Bell to Clark thank you Clark very much for all of your years of service yeah I don't need to bells and Donna here is yours and thank you for all of your years of service please let me get a picture at the end I just wanted to say thank you too for everything um this journey would have been very difficult without Michelle's help because um the way you explain everything is so it makes it so easy um to understand T I feel bad for KLA and Mr Gorge because they're going to have to start with a new person but um it has uh been very difficult at times going through the construction and covid but you helped tremendously and Chris to just explaining things to us made it um diff made it a lot easier to to deal with and the public has been absolutely wonderful every time I you know am out and about in town There's always people that come up and tell me that we're doing a great job or um ask questions and and I usually give you a little call or a text or a Chris a little call or a text so I can clarify things with people but um it's been it's made a big difference just to have the two of you help [Applause] well thank you Don I appreciate that good words um you know I've done this before so it gets easier Don I I did this six years ago um you know so my first tenure on the board obviously for 12 years uh coming on in 2007 um I really enjoyed those 12 years and then I decided not to run again um I'm thankful that you know I took a two-year Break um and then ran again for another term uh this term has definitely been different okay serving in different capacities uh hopefully fellow board members and and the public and administration appreciate uh the roles of board chairs lead negotiators negotiating committees it's really been easy honestly the last four years because I haven't served in those kind of capacities and in some of those other committee um assignments but as you get two new board members that come on and look at those committee assignments um you know you you you take that into account where where there are people that um serve in capacities are are a fair amount of higher stress and and higher connection um you know with Alicia being board chair it's quite often there's many conversations that Chris runs behind the scenes and says you know talk to the entire board or committee or those kind of things um Alicia I really have appreciated uh observing you grow uh in the board chair role the last couple years um we've had a board that's been together for a while now um and I've just really appreciated the good relationships and experiences um we certainly have many talented and inspiring teachers and Educators which I know on a on a level now after having two kids uh come through the school district and and my daughter graduating in 2021 um you you have a little bit different perspective on um how important those people are that help uh make our students who they are and what they are uh we've had great administrative leadership that will continue um although certainly it's a a big uh change with Michelle not having her at the board table it's an outstanding opportunity uh for somebody to come into a stable district and to learn and grow um from the good people we have here um most of all I just really want to thank the GSL committee or Community for placing a high value on education we've gotten tremendous public support sometimes they needed more convincing over the years um but that's that's our job as as board members as administrators uh to to place that value on can we pass a levy referendum which was a big big struggle and Chris and Michelle were huge um parts of that um back in those 2000 I don't know if it was 2008 or whenever we passed it for the first time seven was that the first one you know I mean that was just a struggle the district had and and and since that's happened we we've continued to thrive in many other aspects um hopefully that continues I I certainly am going to continue to be a friend of Education at GSL um but I just thank everybody for very rewarding 16 years uh on the board so thank you well thank you both we I've personally enjoyed both of your time on the board um and so thank you um again enjoy your time and your little bit of Freedom no more second uh Mondays of the month to come to your meetings but you know if you're ever want to sit in the audience and join us we'll welcome you but yes so but yes thank you I've learned a lot from both of you and I appreciate um everything that you both have contributed to the board so thank you um are we anybody else have anything to say I got to get to a concert yes I know so that's why like can we are we ready to motion to adjourn so moved okay motion by Jason a second by oh oh we should have let the last we should have let we're good all right okay most by Jason was a second by Donna to adour at 7:33 all those in favor please signify by saying I I