November 10, 2025 at 6:00 PM - Board of Education Regular Meeting

Dr. Jonas presented the results of the district’s annual audit, noting that the process was efficient and significantly smoother than a full federal audit. Key financial indicators continue to strengthen:

General Fund

• Cash reserves have increased to just under three months of operating expenses, the benchmark for districts of this size.

• The district anticipates fully reaching the $3 million reserve requirement after the current fiscal year.

• This progress reflects a three-year strategic focus by both the board and administration.

Nutrition Fund

• The nutrition fund has been brought down to the state-required maximum of three months of operating expenses.

• COVID-era federal reimbursements resulted in unusually high reserves, as all student meals were fully funded regardless of actual participation rates.

• To comply with state directives to spend down the surplus, the district:

  • Provided free meals during the community water incident, and

  • Offered approximately one month of free meals during the holiday season.

• Historically, the district had to transfer $60,000-$100,000 annually from the general fund to balance the nutrition fund, making the temporary surplus particularly noteworthy.

Revenue & Legislative Impacts

• Local and state revenue sources were more balanced than in prior years:

  • Local receipts: 49.6%

  • State receipts: 45.5%

• Dr. Jonas highlighted the significant impact of recent legislative changes, including:

  • Increases in property tax credits, which shifted more of the school funding responsibility to the state.

  • An increase in special education funding from 43% to 80%, representing roughly $600,000 in additional support.

  • $1,500 per student in foundation aid.

• These changes were described as "hugely impactful" to both district finances and local taxpayers.

Audit Finding

• The audit identified one repeated finding: segregation of duties.

• Due to the district’s limited office staff, full segregation is not feasible.

• Internal controls remain strong and include:

  • Monthly invoice audits conducted by Becky and Lori

  • Verification of approvals, coding accuracy, and receipts

  • Oversight by an outside treasurer who reconciles all fund balances

• Addressing the finding fully would require hiring an additional district office employee.

Auditor Transition

• This is the district’s final year using KSO as its auditing firm.

• KSO is open to continuing on-site support but will no longer prepare audit reports due to workload constraints.

• The district will issue an RFP (Request for Proposals) to secure a new auditor.

Board Questions

• A question was raised regarding how COVID funds created the nutrition fund surplus. Dr. Jonas explained that during federally reimbursed meal service, the district received more funding than was expended, increasing the fund balance beyond typical levels.

• No further questions were posed.

Dr. Jonas presented the district’s scheduled financial contributions to the Impact Center for the 2025-26 fiscal year. The district will issue its third of five capital contributions in the amount of $300,000 from the Special Building Fund. In addition, November marks the district’s second annual operations contribution of $175,000, which was budgeted within the cooperative fund. The district will also receive a $75,000 credit from the Impact Center, typically processed within two to three weeks.

To provide context for this investment, Mrs. Floyd offered an update on Impact Center operations:

Early Learning Center Enrollment & Capacity

• The Early Learning Center currently serves 187 students, with a licensed capacity of 270.

• The Impact Corner building (formerly Building Blocks, south of the school) provides additional capacity for 60-70 more school-age students in after-school programming.

Staffing & Instructional Practices

• The facility employs 33 classroom staff and maintains active engagement with families, including pre-K parent-teacher conferences.

• Teachers continue to use the GOLD assessment system, giving the program a strong developmental data foundation despite not being a Rule 11-required program.

• Curriculum includes Creative Curriculum and Hegerty, providing hands-on learning modules. Recent examples include preschool students visiting the high school shop to study wood and natural materials.

Community Partnerships & Programming

• A pilot partnership with the YMCA is underway, featuring a 6-week, 30-minute physical activity program at the sports complex.

• The Event Center continues to host numerous community events, including weddings and the annual Beef & Wine fundraiser.

• The Healthy Family Center serves approximately 125 individuals per day, emphasizing broad community impact.

• The Sports Training Center is actively used, with at least one sport currently scheduling regular sessions.

Impact of Preschool on Kindergarten Readiness

Board members asked about the value of preschool on student readiness. Mrs. Floyd reported early data showing that students with preschool experience demonstrate stronger academic, behavioral, and social-emotional skills compared to peers without prior structured care. The district plans to continue gathering longitudinal data to monitor trends.

Most incoming kindergartners have had some form of preschool experience, whether through the Impact Center, private providers, or programs in other communities. Only a small number arrive with no prior preschool exposure—many of whom are new to the district.

Support for Families

Mrs. Floyd and Mrs. Wyatt work closely with families to ensure preschool access, including assistance with enrollment, scholarship opportunities, and removing financial barriers. Dr. Jonas highlighted the continued leadership and curriculum expertise of Mrs. Bell, who now oversees curriculum for all Birth-to-Five programming and collaborates monthly with district administration.

Data Practices & Rule 11 Discussion

The Impact Center is the only non-Rule 11 program in Nebraska that collects GOLD developmental data at this level of detail.
Dr. Jonas and Mrs. Floyd explained the difference between:

• Rule 10 - applies to K-12 certificated school districts.

• Rule 11 - applies to district-run preschools and requires certified teachers, specific class sizes, and staffing ratios.

Operating a Rule 11 preschool under the school district costs approximately $180,000 per classroom of 15 students per year, making privately operated models more financially sustainable for communities.

Statewide Preschool Approaches

Mrs. Terrell inquired whether other Nebraska districts are pursuing similar models. Dr. Jonas stated that while preschool access is a statewide challenge, no other communities have adopted the same approach used in Gothenburg. District-run preschools can unintentionally destabilize private childcare providers due to differing staffing ratio requirements, making community-specific solutions essential.

Overall Impact

The board acknowledged the continued value the Impact Center provides to the community, the school district, and young learners. Dr. Jonas and Mrs. Floyd emphasized the importance of early childhood programming in preparing students for school and supporting families across Gothenburg.

No further questions were raised and no action taken. 

1. Personnel Committee (Mr. Fornoff, Mrs. Terrell, Mrs. Brass) - Mr. Fornoff confirmed they had their second meeting last week. He gave a huge shout-out to Mrs. Meisinger, Mrs. Long, Mrs. Graff, Mr. Neels and Mr. Haake for their time and dedication as there are a lot of early mornings and late school afternoons of crunching numbers and putting proposals together. We will meet for our third time next week and go from there and a big thank you to the GEA. 
2. Transportation and Facilities (Mr. Dalrymple, Mr. Sukraw, Mrs. Jobman) -  Mr. Dalrymple advised they have not met. 
3. Finance (Mrs. Jobman, Mr. Dalrymple, Mrs. Brass) - Mrs. Jobman stated we did not meet in person, but got an email update, and, no real significant changes from last month to this month. Everything's on track, all the federal grants for the previous school year and this one have been submitted and have been approved and on track. 
4. Committee on American Civics (Mrs. Terrell, Mr. Fornoff, Mr. Sukraw) -  Mrs. Terrell advised they have not met. 
5. Policy Review (Mrs. Brass, Mr. Dalrymple, Mrs. Jobman) - Mrs. Brass advised they have not met.