October 12, 2026 at 7:00 PM - Board of Education Regular Meeting

Rationale: 

1.  Review monthly bills using the EMeetings Software.

2.  Review all credit card transactions for the month

3.  Finance Committee Members Sign-off on the review of monthly bills, credit card transactions, and district fund balances.

4.  Approve superintendent's expenses (mileage & reimbursement).

5.  Lunch Fund Review-Monthly Lunch Fund Balance Worksheet Attached

6.  General Fund Review-Monthly General Fund Balance Worksheet Attached

7.  Payroll Ledger Review

8.  Insurance Billing Review

9.  ACH Payroll Review

10.  Annual Financial Audit - Thursday, October 1st

11.  Fraud Questionnaire - Who wants to volunteer?

12.  Property Tax Calculation - Levy actually $0.725907, rather than $0.711100 - There was an error on the budget spreadsheet, due to the calculation formula pulling over the total taxable valuation rather than the taxable valuation for bonds.  The superintendent contacted the Auditor of Public Accounts and was instructed that, "As long as the $ tax asking is not changing, and you are not changing budgeted disbursements (up or down) by more than 1%, I am not aware of anything that would require you to formally amend your budget for this. You would just be able to make the correction to the forms and send in the corrected forms to us."  So, that's what the superintendent did.

13.  Special Education Funding - They are literally changing the rules on us regarding how we can use "Part C Money," which may result in a $150,000 loss to the district.

14.  Federal Scholarship Tax Credit (FSTC) as Possible Future Funding Source (Analysis By Justin Knight of the Perry Law Firm)

As part of the One Big Beautiful Bill Act, Congress created a new Federal Scholarship Tax Credit ("FSTC"). The program begins January 1, 2027, and allows an individual taxpayer to receive a federal income tax credit of up to $1,700 for a contribution to a qualifying Scholarship Granting Organization ("SGO"). This limit applies per eligible taxpayer—so a married couple could access up to $3,400 in combined credits. This new program has drawn significant interest from schools looking to take advantage of this new funding opportunity.

The State of Nebraska was one of the first states to elect to participate in the FSTC program for 2027. Recently, the IRS simultaneously published temporary regulations and proposed regulations. The temporary regulations are effective, pending final regulations. The proposed regulations provide additional guidance but are not final.

1.  Program Overview-The FSTC program is not limited to private schools. Instead, eligible students attending public and private schools are eligible to receive a scholarship under this new program. An "eligible student" is defined as a student who (1) is eligible to enroll in a public elementary or secondary school and (2) has a household income of no greater than 300 percent of the applicable area median gross income. A student who qualifies as an "eligible student" may receive a scholarship from an SGO for qualified expenses to attend a public, private, or religious school. 

The range of qualifying expenses is broad, and includes fees, tutoring, special-needs services, books, supplies, equipment, transportation, extended-day programs, technology, internet access, and more. The proposed rules do not resolve the many unanswered questions about the scope of qualified expenses, though the IRS commentary suggests that future guidance may be forthcoming.

For Nebraska public school districts, this new program could help fund tutoring, before and after-school programs, summer programs, technology, transportation, special-needs services, supplies, and other student expenses. There is also a possibility (depending on Treasury guidance) that other expenses could be included, such as dual-credit or AP costs, athletics, band, show choir, and the like. The program could therefore provide a new source of support for districts and their students.

 

2. Requirements of an SGO-Nebraska districts interested in exploring and benefiting from this new program will need to work with an SGO. Individuals contribute to an SGO, which then awards scholarships to eligible students. A public school district likely cannot serve as an SGO. Instead, the new law requires an SGO to be a 501(c)(3) tax-exempt organization and not a private foundation. Under these requirements, some school district foundations may not qualify if they are a private foundation.

An SGO must maintain separate accounts for qualified FSTC contributions and must register on Nebraska’s list of approved SGOs submitted to the IRS. 

The SGO must spend at least 90 percent of its income on scholarships for eligible students, use scholarship funds for qualified expenses, verify household income and family size, and may not earmark contributions for a particular student.

Additionally, an SGO must award scholarships to at least ten students who do not all attend the same "school." Note that the statute uses the term "school" but does not clarify whether "school" means school building or school district. Unfortunately, the proposed regulations do not add any clarification on this issue.

 

3. Existing School Foundations-Districts that already have a school foundation may wonder if their existing foundation can serve as an SGO, particularly if the foundation and school have a strong working relationship. Unfortunately, the statutory requirements may exclude many existing school foundations due to the aforementioned 90-percent rule. The proposed regulations provide a narrower answer than the earlier Treasury preview: a single-state SGO may use a segregated-account operational safe harbor only if at least 85% of its organizational activities are scholarship-granting activities.  As a result, general school foundations with substantial fundraising, capital, alumni, or other non-scholarship programs may not qualify merely by creating a separate bank account.

In addition, the 90% requirement applies to the "income of the organization," which is defined as the total gross receipts from all sources, unreduced by expenses. 

For foundations unable to meet the threshold requirements, a separately organized public charity may be the better option.

 

4. Looking Ahead-The temporary regulations provide operative rules pending the final regulations, while the proposed regulations offer additional guidance. The IRS will rely on these temporary and proposed rules for the remainder of 2026 and into the 2027 year, so schools and foundations can use this guidance moving forward. 

Districts interested in exploring the benefits of this program should begin planning for the 2027 rollout, including an assessment of whether their current foundation is eligible to serve as an SGO under the IRS’ new guidance. 

 

Rationale:  The school has a new podium and they have replaced the high school reception desk during the renovation.  So, both items can be sold or discarded.

 

Rationale:  Mrs. Maulsby has some books to get rid of in the library.

Rationale: 

Members of the Public, 

This is the portion of the board meeting when we invite anyone in attendance to address the board of education. If you would like to speak to the board regarding any of the items on tonight's agenda or a public concern, now is your opportunity to do so.  Please review the orange sheet (found on the visitors' chairs) of paper that contains the guidelines for public participation.  If you wish to speak to the board at this time, please let me know.  "Would anyone like to address the board at this time?"

 

AFTER THE PERSON(S) INDICATE(S) THEY WISH TO SPEAK

1.  Please stand and state your name?

2.  What topic will you be speaking on?

3.  Are there others in the room who wish to speak to the same topic? (If so, ask that they be recognized so that 30 minutes of time for public comment can be apportioned as per the policy-5 minutes per person).

4.  Optional-"Please understand that public comment is your opportunity to speak to the board and present your concerns, thoughts, feelings, ideas, and observations.  Members of the board are happy to hear from members of the public, but the board will not engage in conversation or dialogue with you during public comment."

4.  "You'll have approximately 5 minutes to address the board, as we allow 5 minutes per person and a total of 30 minutes for public comment.  You may begin when you are ready?"

 

 

 

Rationale:  Each year, the REA and the board of education negotiated the master work agreement, the negotiated agreement, for the upcoming contract term.

The letter of request to recognize the REA as the sole bargaining agent for the 2028-29 negotiations process is attached.

The "Ground Rules for Negotiations" for the board and for the REA's consideration is attached as well.

Items to be addressed before the next negotiations meeting:

1. Array schools wishing to be included in the salary array comparison need to be provided to the superintendent by the REA.

2. Any discrepancies regarding those schools being requested to be included in the array comparison need to be resolved by the REA and the Board of Education.

3. A salary comparability array will be prepared by the superintendent.

4. The salary array comparisons prepared by the REA and by the superintendent need be shared with each other, and the REA’s placement within the salary array comparison needs to be agreed upon by the REA and by the Board of Education.  (in lieu of this, a simple confirmation by the REA that the correct FTE is being calculated by the superintendent will suffice)

5.  The meeting date and time for the next negotiations meeting will be set my mutual agreement between the REA and the Board of Education.

 

Rationale:  Each year, the school district enters into an interlocal agreement with the Ravenna Economic Development Corporation (REDC) for the purpose of promoting economic development in Ravenna.  Several years ago, this agreement was reviewed by the school district's legal counsel and minor adjustments were suggested by the district's attorney, which the REDC made.  The superintendent has reviewed the agreement and recommends renewing the interlocal agreement with the REDC.

A copy of the agreement is attached to this agenda item for review and consideration by the Ravenna Board of Education.

Rationale:  The school's EOP has undergone minor revisions (mostly name and phone number changes).  Nothing substantial has changed, but the EOP needs to be approved by the board prior to us re-submitting it to NDE.

Rationale:  Minutes from the October (Owner Architect Contractor) OAC Meeting on October 6, 2026 are attached.  

Rationale:  The "boxed story" regarding the anticipated board vacancies ran in the Ravenna News and the Sherman County Times.  It should be running for the next couple of weeks.  Also, the superintendent continues to gather names of folks to encourage to consider the opportunity.

Rationale:  Parent/Teacher Conferences
We had a good turnout with an attendance rate of 92%.

Youth Leadership Conference
I will be accompanying 8 sixth-grade students to UNK on October 20 for the Region IV Youth Leadership Conference.

Fire Safety Presentation
A thank you to the members of the RFD who visited today to talk to our elementary students about fire safety.
 

Rationale: 

Principal Report October Board Meeting
 

Academic

• 75 students had parents participate in Parent Teacher Conferences, which is 43 percent of students.

  • This does not include the students who had parents email staff.

Behavioral/Social Emotional

• Teachers and students both completed the SAEBRS, which is our screening tool for students.

  • The problem-solving team has validated the results and updated our list of target and watch students. 

Activities

• The band placed 4th at Harvest of Harmony in Grand Island.

• The girls golf team had two state qualifiers in Jordyn Larsen and McKenna Treffer.

• The JH girls cross-country team are state champions. (3rd Place All Class)

  • Abbie Osten placed 9th

  • Raegan Behrendt placed 20th

• This week is Homecoming week.

Rationale:  1.  Annual Financial Audit - Thursday, October 1st

2.  Property Tax Calculation - Levy actually $0.725907, rather than $0.711100 - There was an error on the budget spreadsheet, due to the calculation formula pulling over the total taxable valuation rather than the taxable valuation for bonds.  The superintendent contacted the Auditor of Public Accounts and was instructed that, "As long as the $ tax asking is not changing, and you are not changing budgeted disbursements (up or down) by more than 1%, I am not aware of anything that would require you to formally amend your budget for this. You would just be able to make the correction to the forms and send in the corrected forms to us."  So, that's what the superintendent did.

3.  Special Education Funding - They are literally changing the rules on us regarding how we can use "Part C Money," which may result in a $150,000 loss to the district.

4.  Parking Lot Light in South-East Parking Lot - This light has been added.  If you see any issues with it, please just let me know.

5.  Federal Scholarship Tax Credit (FSTC) as Possible Future Funding Source (Analysis By Justin Knight of the Perry Law Firm)

As part of the One Big Beautiful Bill Act, Congress created a new Federal Scholarship Tax Credit ("FSTC"). The program begins January 1, 2027, and allows an individual taxpayer to receive a federal income tax credit of up to $1,700 for a contribution to a qualifying Scholarship Granting Organization ("SGO"). This limit applies per eligible taxpayer—so a married couple could access up to $3,400 in combined credits. This new program has drawn significant interest from schools looking to take advantage of this new funding opportunity.

The State of Nebraska was one of the first states to elect to participate in the FSTC program for 2027. Recently, the IRS simultaneously published temporary regulations and proposed regulations. The temporary regulations are effective, pending final regulations. The proposed regulations provide additional guidance but are not final.

1.  Program Overview-The FSTC program is not limited to private schools. Instead, eligible students attending public and private schools are eligible to receive a scholarship under this new program. An "eligible student" is defined as a student who (1) is eligible to enroll in a public elementary or secondary school and (2) has a household income of no greater than 300 percent of the applicable area median gross income. A student who qualifies as an "eligible student" may receive a scholarship from an SGO for qualified expenses to attend a public, private, or religious school. 

The range of qualifying expenses is broad, and includes fees, tutoring, special-needs services, books, supplies, equipment, transportation, extended-day programs, technology, internet access, and more. The proposed rules do not resolve the many unanswered questions about the scope of qualified expenses, though the IRS commentary suggests that future guidance may be forthcoming.

For Nebraska public school districts, this new program could help fund tutoring, before and after-school programs, summer programs, technology, transportation, special-needs services, supplies, and other student expenses. There is also a possibility (depending on Treasury guidance) that other expenses could be included, such as dual-credit or AP costs, athletics, band, show choir, and the like. The program could therefore provide a new source of support for districts and their students.

 

2. Requirements of an SGO-Nebraska districts interested in exploring and benefiting from this new program will need to work with an SGO. Individuals contribute to an SGO, which then awards scholarships to eligible students. A public school district likely cannot serve as an SGO. Instead, the new law requires an SGO to be a 501(c)(3) tax-exempt organization and not a private foundation. Under these requirements, some school district foundations may not qualify if they are a private foundation.

An SGO must maintain separate accounts for qualified FSTC contributions and must register on Nebraska’s list of approved SGOs submitted to the IRS. 

The SGO must spend at least 90 percent of its income on scholarships for eligible students, use scholarship funds for qualified expenses, verify household income and family size, and may not earmark contributions for a particular student.

Additionally, an SGO must award scholarships to at least ten students who do not all attend the same "school." Note that the statute uses the term "school" but does not clarify whether "school" means school building or school district. Unfortunately, the proposed regulations do not add any clarification on this issue.

 

3. Existing School Foundations-Districts that already have a school foundation may wonder if their existing foundation can serve as an SGO, particularly if the foundation and school have a strong working relationship. Unfortunately, the statutory requirements may exclude many existing school foundations due to the aforementioned 90-percent rule. The proposed regulations provide a narrower answer than the earlier Treasury preview: a single-state SGO may use a segregated-account operational safe harbor only if at least 85% of its organizational activities are scholarship-granting activities.  As a result, general school foundations with substantial fundraising, capital, alumni, or other non-scholarship programs may not qualify merely by creating a separate bank account.

In addition, the 90% requirement applies to the "income of the organization," which is defined as the total gross receipts from all sources, unreduced by expenses. 

For foundations unable to meet the threshold requirements, a separately organized public charity may be the better option.

 

4. Looking Ahead-The temporary regulations provide operative rules pending the final regulations, while the proposed regulations offer additional guidance. The IRS will rely on these temporary and proposed rules for the remainder of 2026 and into the 2027 year, so schools and foundations can use this guidance moving forward. 

Districts interested in exploring the benefits of this program should begin planning for the 2027 rollout, including an assessment of whether their current foundation is eligible to serve as an SGO under the IRS’ new guidance.