Public Meeting Minutes: May 1, 2025 at 3:30 PM - Johnson City Board of Education Special Meeting

1. CALL TO ORDER AND PURPOSE OF MEETING

1.A. 2025-2026 Budget Meeting

1.A.1. 2025-2026 Childcare Rates

Discussion: Science Hill Topper Tots
Scenario 2: $175 weekly rate

Estimated net loss of $12,757
Estimated fund balance June 30, 2026 ($18,115)
If increased 2026-2027 rates to $200, estimated net income for 2026-2027 would be$4,053

Woodland Little Eagle Early Learning Center
Scenario 2:

Infant and Toddler weekly rate $185
Preschool program weekly rate $130, morning Educare $4 daily, afternoon Educare $12 daily ($210 total if utilize full time availability, this is the current rate structure)
Programs financials would be combined for record keeping, Educare would continue to remain separate
Estimated combined net loss of ($10,351) for the yearEstimate combined fund balance June 30, 2026 ($156,121)

The Board agreed to discuss the Payment Agreement / Contract on the May BOE Agenda.

Action(s):

Motion passed:

Motion to approve Scenario 2 for Science Hill Topper Tots and Woodland Little Eagle Early Learning Center. With a motion by Mr. Tom Hager and a second by Mrs. Kathy Hall, the motion passed.

Dr. Ginger Carter: YES
Mr. Tom Hager: YES
Mrs. Kathy Hall: YES
Mr. Jonathan Kinnick: YES
Mrs. Celia Martin: YES
Mr. Rick Smith: YES
Mrs. Paula Treece: YES

No Action(s) have been added to this Agenda Item.

1.A.2. Budget Requests

Discussion: First Priority - reoccurring Expenditures: $657,340
First Priority - One-Time Expenditures: $383,000
Second Priority - reoccurring Expenditures: $619,100
Second Priority- One-Time Expenditures: $236,000
Other: $648,900

1.A.3. Local Option Sales Tax & Property Tax

Discussion: Local Option Sales Tax Revenues

County	Propose 2% Budget	Budget Increase	Projected 24-25 less Budget 25-26
Washington	$20,380,064	$399,609	$160,915
Sullivan	$180,181	$3,533	$42,273
Carter	$130,854	$2,566	$106,965
Total:	$20,691,098.82	$405,707.82	$310,153.18

Current Property Tax Revenues

County	25-26 1.2% Projected to Budget	Propose 1.2% Budget to Budget	Budget Increase	Projected 24-25 less Budget 25·26
Washington	$13,181,757	$12,390,307	$146,921	$635,145
Sullivan	$34,385	$240,892	$2,856	$(206,915)
Carter	$240,673	$106,941	$1,268	$130,878
Total:	$13,456,814.98	$12,738,140.14	$151,045.14	$559,107.86

Total Increase to Budget $556,752.96
Total Increase to Fund Balance if revenue received in 25-26 stays the same as 24-25 $869,261.04

1.A.4. Budget Recap

Discussion: Budget Recap 2025-2026 2% Scenario

Funding Sources:
TISA	$3,235,796	March Estimate, increase in base amount and increase in Economically Disadvanted student numbers
Sales Tax	$405,708	City is figuring 2% budget to budget
Property Tax	$151,045	City is figuring 1.2% increase for natural growth
Fund Balance	$2,226,700	Chromebooks, Textbooks, Capital, One-Time Priority 1 Budget Requests
Print Shop	$20,000
Retiree Insurance Payments	$23,000
Total	$6,062,249
New Needs: 2% Raise	$1,447,000	Cost of 1 % Raise is $723,500
Step Increase	$525,000
Adjustment to teacher scale	$200,000
24-25 Expenses funded by Fund Balance	$1,525,976
Instructional Technology Equipment Plan	$800,000.00
Utilities	$60,000
Medical Insurance	$443,116	5% increase January 2026
Retiree Insurance	$40,000
Site-Based Allocation	$(27,145)
Liability Ins and Worker's Comp Increase	$(98,930)
PEP Quarter Cent - Increase	$106,892
Total	$5,021,909
Funding Available for Requests	$1,040,340
Reoccuring Priority 1 Requests	$657,340
Amount Needed to Balance	$383,000
One-time Priority 1 Requests	$383,000

1.A.5. TISA Outcomes Funds

Discussion:

Ms. Leia Valley noted that the final numbers for TISA will be available in July.

1.A.6. Teacher Bonus

Discussion: 2024-2025 Bonus
Recommendation: Fund $2,000 bonus for full-time, $1,000 for part-time 20 hours or more per week and $350 for part-time less than 20 hours per week for those who finish the year with Johnson City Schools. Also, those who retire from Johnson City schools and worked more than 60% of the school year are eligible as following the State of TN Teacher Bonus funding guidelines. Total estimated cost is $2,711,018 of which $1,390,518 would be funded by the State of TN. The remaining $1,320,500 would be funded from fund balance.

1.A.7. Fund Balance

Discussion: Fund Balance Projection
23-24 Ending Fund Balance: $18,128,844
Estimated Net lncome(Loss) 24-25: $(855,955)
Estimated 24-25 Ending Fund Balance: $17,272,889
25-26 Estimated Fund Balance Goal: $16,197,583
2025-2026 Budgeted changed in Fund Balance Bonus: $(2,226,700)
Estimated 25-26 Ending Fund Balance: $13,725,689
Variance Fund Balance Goal 6/30/26: ${2,471,894)

*If Sales Tax and Property Tax revenues for 25-26 are equal to 24-25 projected, an additional $869,000 should add to fund balance in 25-26

Action(s):

Motion passed:

Motion to approve 2025-2026 Budget: First Priority Requests and Band Uniforms: $74,000 with a 2% Raise and State Bonus. With a motion by Mr. Tom Hager and a second by Mrs. Paula Treece, the motion passed.

Dr. Ginger Carter: YES
Mr. Tom Hager: YES
Mrs. Kathy Hall: YES
Mr. Jonathan Kinnick: YES
Mrs. Celia Martin: YES
Mr. Rick Smith: YES
Mrs. Paula Treece: YES

No Action(s) have been added to this Agenda Item.

1.A.8. Central Office Foyer and Board Room Renovation

Action(s):

Motion passed:

Motion to approve, $60,000 for Board Room Renovation from Fund Balance. With a motion by Mr. Tom Hager and a second by Mrs. Kathy Hall, the motion passed.

Dr. Ginger Carter: YES
Mr. Tom Hager: YES
Mrs. Kathy Hall: YES
Mr. Jonathan Kinnick: YES
Mrs. Celia Martin: YES
Mr. Rick Smith: YES
Mrs. Paula Treece: YES

No Action(s) have been added to this Agenda Item.

2. ADJOURNMENT

Discussion: 5:23 PM

Recommended Motion(s): Motion to Adjourn. With a motion by Board Member #1 and a second by Board Member #2, the motion passed.

May 1, 2025 at 3:30 PM - Johnson City Board of Education Special Meeting

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