HSSD Budget Book 2023-24

2023 - 2024 Budget 2706 Lineville Road Green Bay, WI 54313 www.hssdschools.org 920-662-7878

Introduction Our District Vision & Mission Leadership Executive Summary Academic Points of Pride School Perceptions Survey

Finance Referendum Updates Finance-at-a-Glance Revenue Trends Enrollment and Membership 2023-2024 Budget Proposal Fiscal Point of Emphasis

Fund Accounting Organization of Funds

Information Organizational Structure Schools Community Resources Acknowledgements 2

HOWARD-SUAMICO SCHOOL DISTRICT

The Howard-Suamico School District is located on the northwest side of the Green Bay Metropolitan area in Brown County, Wisconsin. One of the fastest growing areas in the state, Brown County, population 262,559 is a predominate manufacturing area in Wisconsin.

The District was formed in 1961 and encompasses 53 square miles. We serve the Village of Howard, the Village of Suamico, and one parcel in the Town of Pittsfield. We educate 5,696 students across eight schools and multiple community-based four-year-old kindergarten (4K) sites.

The District is a fiscally independent common school district and is governed by a seven-member elected school board. The Board has the legal authority and obligation to set budgets, certify tax levies, issue debt, and monitor the operations of the District through delegation of responsibility to the superintendent of schools. Through clear, proactive delegation of expectations and authority, the Board’s governing model fills the fiduciary role of the Board as well as empowers the flexibility and creativity of the Superintendent and his team.

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Vision: “An authentic, innovative, connected, and inspired experience for an ever-changing future.”

Mission: “We will work with families and community to ensure that our students have the knowledge and skills to succeed in a changing world.”

Core Values: Every student We believe in and advocate for every student, every family, every day.

Equity We commit to build and provide each student with an equitable opportunity for academic, social, and emotional success.

Engagement We engage collaboratively-community, families, staff and students-to create a safe, welcoming, and high-quality learning environment for all.

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Excellence We pursue and deliver the highest standards and qualities of excellence.

The District does not discriminate on the basis of race, color, religion, national origin, ancestry, creed, pregnancy, marital status, parental status, sexual orientation, sex (including transgender status, change of sex or gender identity), or physical, mental, emotional, or learning disability (“Protected Classes”) in any of its student program and activities.

Board of Education Ends Policies

Board of Education

Ends Global Policy: Students will demonstrate continuous improvement toward their full potential in the following areas: E-1: Critical Thinker, Solutionist E-2: Communicator, Collaborator E-3: Responsible, Adaptable, Self-Starter E-4: Core Academic Skills E-5: Equity, Access, Opportunity E-6: Social & Emotional Wellness

Board of Education Greg Klimek, President Scott Jandrin, Vice President Christina Amtmann, Clerk Allen McGuire, Treasurer Vanessa Moran, Director

Rachelle Paulsen, Director Amy Rubright, Director Madeline Thoreson, Student Rep Jessica Gagan, Student Rep

District Administration Damian LaCroix, Superintendent Mark Smith, Deputy Superintendent Mike Juech, Assistant Superintendent of Operations Jennifer Garceau, Executive Director of Student Services Kimberly Uelmen, Director of Communications Elisia Lewis, Director of Human Resources Nicole Smith, HSEF Executive Director

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Executive Summary: Welcome!

The Howard-Suamico School District (HSSD) serves more 5,696 students in eight schools and multiple community-based 4K sites. Just a short drive from historic Lambeau Field, HSSD is located between the villages of Howard and Suamico. Our vision, mission, and beliefs are summarized by the motto: SERVING · LEARNING · ACHIEVING TOGETHER! Introduction Our caring learning community, composed of a devoted and award-winning team of employees provides outstanding educational experiences for every child. In turn, we offer a great return on investment for our tax supporting residents. Evidence includes the fact that HSSD receives less funding than most districts in Wisconsin, yet consistently receives State, National, and World commendations of excellence including: ● Howard Elementary, Suamico Elementary, and Bay View Middle schools named National Blue Ribbon Schools of Excellence ● Publications, such as Newsweek, citing Bay Port as an accomplished high school ● HSSD ranking in the top 10 in Math, Reading, and Science on the international OECD exam ● HSSD serving as a charter member of the prominent League of Innovative Schools ● Money Magazine listing Howard as a top 50 place in the US to live ● The greater Green Bay metro area being named by US News and World Report as the best city in America in 2023 Mission-Driven The ultimate success of our students is so much more than ratings and test scores. The HSSD Graduate Profile (GP) is our north star, and prepares all students for college, career, and citizenship. Developed in collaboration between district staff, business partners, and residents, the GP characteristics include the following attributes: adaptable, collaborator, communicator, critical thinker, responsible, self-starter, and solutionist.

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In addition, business, civic, and faith-based partnerships nurture the development of character and life skills in our youth. Put simply, we believe the common good depends on the cultivation of smart minds and the development of compassionate hearts. This belief is exemplified by the Giving Tree Food Pantry, Howard-Suamico Education Foundation, Volunteer Coordinator Program, and hundreds of students and staff who actively engaged in community service projects.

Executive Summary cont: The 2023-24 budget includes funding for initiatives that attain the Board of Education’s Ends policies and enables the District’s strategic plan, Lead Your Learning. Priority areas include: ● Innovative Programming ● Authentic Learning ● Equity, Access, and Opportunity ● Operational Excellence and Fiscal Responsibility ● Caring Learning Community

Budget Summary School funding and State budget advocacy must be a focus during the interim between now and the legislative process leading to the passage of the 2025-27 State Budget. Strategic financial decisions have been made by our administration and Board to keep HSSD in a solid, efficient, and forward-thinking position. That said, when it comes to equity and adequacy in school funding, we remain at a competitive disadvantage due to an outdated revenue limit law imposed in 1993.

Mark Twain was right when he said, “Out of public schools grows the greatness of the nation.” I respectfully challenge our community partners to join us in rolling up our sleeves, growing as learning leaders, and becoming champions for HSSD. May we have the courage, commitment and common sense to continue investing in our most precious resource, our children in this community.

Together,

Damian LaCroix Superintendent

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POINTS OF PRIDE Bay Port High School - Class of 2023 ● ● ● ● ● ● ●

474 Graduates 175 students graduated with high honors or honors 74 students graduating with a grade point average of 4.0 or higher $629,000 in senior scholarships awarded 3 students achieved a perfect ACT score Numerous musicians, artists, athletes, technology-minded and academically gifted students who competed at the state level Many students who volunteered their time, energy and resources throughout our community

Howard-Suamico School District - Year in Review ● ● ● ● ● ● ● ● ● 8

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Bay Port received the Female Diversity Award for AP Computer Science Principles Three Bay Port seniors were named National Merit Semifinalists: Moriah David, William Schlueter, and Cara Wreen HSSD Summer School secured a grant of nearly $563,000 to enhance and expand learning in 2023 and 2024 The Bay Port Musical, Grease, performed for six sold-out performances The Duck Creek VFW and its Auxiliary donated 78 new American flags for the newly-renovated Bay View classrooms Cara Wreen, Bay Port 2023, was one of 150 students nationwide to earn a $25,000 Coca Cola Scholarship For the second year in a row, HSSD received the Best Communities for Music Education Award from the NAMM Foundation The Girls Golf team earned the Honorable Mention Academic All-State recognition from the Golf Coaches Association of Wisconsin The Howard-Suamico Business Professionals Association (HSBPA) partnered with Bay Port to host two Job Fairs Girls Hockey: The Bay Area Ice Bears co-op team won the state championship and earned the WIAA State Tournament Sportsmanship Award

HOWARD-SUAMICO SCHOOL DISTRICT A Staff Survey was conducted in April and May of 2023, with a 70% participation rate, to help educational leaders gather, organize and use data to make strategic decisions.

School Perceptions Survey Results: 90% of staff agree that our parents and community support the Howard-Suamico School District.

96% of staff agree that HSSD is a good place to work.

95% agree our staff does a good job of educating our students.

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FINANCE

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REFERENDUM REPORT Class Size HSSD has maintained the additional 30+ teaching positions which were added to help reduce class sizes in core subject areas. These continue to provide a strong base for student growth by way of a comprehensive MLSS (Multi-level Systems of Support) framework: integrating literacy, math and socio-emotional learning.

Compensation The community’s partnership in passing the April 2018 and 2021 referendum has allowed us to continue on the salary investment of over $1M in teacher salaries alone. All returning employees will receive a 5% increase on salary or wage. In addition, all full-time staff members will receive a $1,000 retention bonus and a $500 retention bonus for part-time employees; as well as two additional paid time off days.

Facilities Maintenance For the fourth year in a row, $1 million of general fund revenue is allocated for general maintenance. This investment allows HSSD to work to catch-up on larger capital needs; such as HVAC upgrades, roof repairs, and parking lots.

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REFERENDUM REPORT

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FINANCE AT-A-GLANCE 2021-22

2022-23

2023-24

$ Change

% Change

Enrollment

5,857

5,785

5,696

All Funds Expenditures

$118,590,191

$165,272,950

$134,640,250

-$30,632,700

-22.75%

All Funds Revenues

$211,353,278

$108,478,642

$108,599,845

$121,203

0.11%

State Aid

$38,938,863

$40,747,004

$41,832,088

$1,085,084

2.59%

Tax Levy

$31,733,728

$34,702,982

$37,339,407

$2,636,425

7.06%

Levy Rate

$8.99

$8.69

$8.19

-$0.50

-6.11%

Equalized Value

$3,529,892,193

$3,993,720,027

$4,559,090,688

$565,370,661

12.40%

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REVENUE TRENDS TODAY The students of HSSD have been blessed by taxpayer support of the April 2018 and 2021 Operational Referendum, as well as the passing of the April 2021 Facilities Update Referendum. The community came together to substantially shift the financial reality of the District. The successful $5 million referendum allowed the Board to exceed the revenue limitations for five years (2023-2028).

Leveraging the flexibility afforded by the referendum will not impact the overall tax impact. The property tax levy is projected to increase from $34,702,982 to approximately $37,337,409. What is more, the 2023-2024 proposed tax rate of $8.19 represents a significant decrease from prior years.

In addition to the community support, the State’s projected low revenue ceiling will remain the same for all low revenue districts. As HSSD is an under-funded district, our revenue limit is projected to remain at $10,951.81 per member student. In addition, the District will project per pupil categorical aid to be $742 per member student. This recommendation comes from resources across the state and uses the current three-year average membership from the district’s 2022-2023 Revenue Limit worksheet, per s.115.437 (2)(a).

LOOKING AHEAD An important trend related to this budget proposal is the District’s projected membership count of 5,390. Factors such as affordable community housing, new incoming families seeking increased quality of life, 4K students transitioning to kindergarten, and students transferring from private/parochial schools, etc. are necessary to provide long-term stability to enrollment (i.e. hence the importance of good relationships with our village government leaders and local business partners). The District’s allowable revenue limit is based on a three-year rolling average.

The actual allowable revenue limit will be revised after the 3rd Friday Pupil Count on September 15, 2023.

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ENROLLMENT PROJECTIONS

244

1,829

4K Students

● ● ● ● ● ● ●

Le Petite Academy (3) The Shepherd’s Kids Step Ahead Cuddle Care Shining Stars Tender Hearts Head Start

1,664

Elementary Students

● ● ● ● ●

Bay Harbor Forest Glen Howard Meadowbrook Suamico

1,959

Intermediate / Middle School Students

● ●

Lineville Bay View

High School Students

●

Bay Port

*Projections Based on September 11, 2023 count 15

ENROLLMENT DEMOGRAPHICS

American

Asian

Black

Hispanic

Pacific Isle

5.3%

0.00%

White

Indian 2023 - 2024

0.5%

2.6%

1.5%

84.1%

Two or More 6.0%

Beginning with the 2010-2011 school year, the US Department of Education required educational institutions to collect and report racial and ethnic data in accordance with modified standards and aggregation categories.

Ethnic Origin or Race The enrollment of racial ethnic groups in the District is 84.1% white with all other ethnic groups comprising 15.9%.

Socio-Economic The percent of economically disadvantaged students decreased from 22.64% in 2022-23 to 20.5% in 2023-24.

*Projections Based on September 11, 2023 count 16

ENROLLMENT AND MEMBERSHIP

*Enrollment represents the number of students we serve. Membership represents the projected three year rolling average of resident students that serves as the basis for state funding and revenue limit calculation.

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EQUALIZATION AID

*Equalization aid is the revenue provided by the State to support education. Total July 1 estimated General Aid is $5.347 billion for 2023-2024.

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251 of the 421 districts (60%) are predicted to receive an increase in aid. HSSD is projected to see an increase of $1,085,084 (2.66%) in aid for 2023-24.

2023-2024 TOTAL TAX LEVY

*District property taxes include levies for general operations, debt service, capital expansion, and community services.

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LEVY RATE HISTORY

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Diligent financial planning allows HSSD to propose lowering the tax levy rate of $8.69 to $8.19.

TOTAL PROPERTY VALUATION

*Equalized value, or total property valuation, reflects the cumulative dollar value placed on land and buildings for purposes of determining state aid and administering property taxes.

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Howard-Suamico School District is assuming 14.16% growth in total property valuation for 2023-2024.

LOCAL PROPERTY TAX IMPACT Median Assessed Home Values in Howard and Suamico

2023 2022 2021 2020

Howard

Suamico

$293,700 $289,000 $219,800 $212,200

$278,200 $277,700 $278,600 $270,100

Value of Median Home/Property: $293,700

Sources: Village of Howard & Village of Suamico

Value of Median Home/Property: $278,200

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BUDGET DEVELOPMENT The primary purpose of the budget is to serve as the catalyst for linking the District’s strategic objectives to programs and services for students. The Howard-Suamico School District Budget is developed in compliance with the Board of Education Executive Limitation, EL-6-Budget/Financial Planning:

*Financial planning for any fiscal year or the remaining part of any fiscal year shall not deviate materially form the Board’s Ends policies, risk fiscal jeopardy to the district or fail to be derived from a multi-year plan.

2023-2024 Budget Timeline

September 11 Proposed Budget

2023

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September 25 Annual Meeting

October 12 Release of Certified General Aid

October 30 Budget Presentation and Adoption

November 27 Budget Report Due to WI Dept of Public Instruction (DPI)

June 10 Final Budget Approval

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2023-2024 BUDGET PROPOSAL

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2023-2024 BUDGET PROPOSAL (cont’d)

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FISCAL POINTS OF EMPHASIS Bond Rating Standard & Poor’s affirmed the AA rating for the Howard-Suamico School District in June of 2021. AA rating reflects the well managed financial operations, stable local economy, very strong financial reserves, strong median income, and a moderate overall net debt burden.

Open Enrollment Howard-Suamico School District is projecting to serve fewer open enrollment students in 2023-2024. At this time, we predict to serve approximately 499 open enrollment students.

Retirement Benefits (OPEB) Project In the 2015-2016 year, Howard-Suamico District substantially decreased its liability for supplemental retirement benefits by implementing a defined benefit for current and future employees. In fall 2015, the District’s total projected liability was $58.9 million.

After the implementation of the updated supplemental benefit, the most recent draft actuarial study from Key Benefits Concepts dated August 2023, continues to calculate Howard-Suamico School District’s total supplemental retirement benefit liability as approximately $1,407,709.

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FUND ACCOUNTING

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ORGANIZATION OF FUNDS General Fund Fund 10 The General Fund is used to account for District financial activities for current operations, except those which are required to be accounted for in other separate funds. Approximately 73% of all District expenditures are conducted through the General Fund, excluding Fund 49, 73 and 21.

In 1993, WI Statute 121.90 placed a limit on the revenue a district is able to receive from state equalization aid and local tax levies. The limit is based on enrollment data, legislative action, and the District’s prior year revenue.

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2023-2024 Base Revenue State Aid

$41,832,088

Tax Levy

$23,808,426

Operational Referendum

$5,000,000

ORGANIZATION OF FUNDS General Fund - Fund 10

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ORGANIZATION OF FUNDS

2019-2020

$24,354,146

2020-2021

$24,207,061

2021-2022

$22,276,897

2022-2023

$20,741,422

2023-2024

$23,808,426

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ORGANIZATION OF FUNDS Special Education Fund 27 The Special Education Fund is used to account for special education and related services funded wholly or partially with state or federal dollars.

In addition, Fund 27 accounts for cooperative programs and interdistrict payments.

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ORGANIZATION OF FUNDS Debt Service Fund Fund 39 This fund accounts for the repayment of debt that was authorized by Board resolution before August 12, 1993, or approved by referendum.

Repayment of principal and interest is made outside of the revenue cap.

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ORGANIZATION OF FUNDS Long Term Capital Improvement Trust-Fund 46 The Long Term Capital Improvement Trust Fund is used to account for approved long-term capital improvement plans. Funds must remain in this account for a five year period before they may be used for the purposes identified in the approved long-term capital improvement plan.

Other Capital Projects-Fund 49 The Other Capital Projects Fund is used to report the revenue and expenditures associated with a District approved referendum.

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ORGANIZATION OF FUNDS School Nutrition Fund 50 Revenues and expenditures for all Food Service functions must be accounted independently and are done so in Fund 50.

Regulatory changes impacting menu planning, ala carte sales, and supplemental income will adversely impact future revenues.

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ORGANIZATION OF FUNDS OPEB TRUST Fund 73 This fund is used to account for resources held in trust for employee benefit plans.

Such plans must be legally established in accordance with state statutes, federal laws and Internal Revenue Service requirements.

The District established a Fund 73 for post-employment benefits in 2005.

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ORGANIZATION OF FUNDS Community Service Fund 80 The Community Service Fund (Fund 80) was established to account for the community service programs. It is the smallest fund. When compared to the $185 million proposed operating budget, it represents 0.02%.

Services such as the Community Pool, Adult Education and our School Resource Officers are accounted for in this fund. The Giving Tree Food Pantry, which opened in April 2008, is also accounted for here. The tax levy covers a portion of the programs for community members, students and non-students.

Approximately $100,000 is generated from donations, fundraising and fees.

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DEBT SCHEDULE

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INFORMATION

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ORGANIZATIONAL STRUCTURE

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ELEMENTARY SCHOOLS Bay Harbor Elementary School 1590 Harbor Lights Road Date of Occupancy: 2008 Acreage: 17.438

Forest Glen Elementary School 1935 Cardinal Lane Date of Occupancy: 1990 Acreage: 8.29

Howard Elementary School 631 West Idlewild Court Date of Occupancy: 1955 Acreage: 6.58

Grades: K-4 Village of Suamico Square Footage: 80,000 (920) 662-8800

Grades Pre K-4 Village of Howard Square Footage: 101,818 (920) 662-7958

Grades: K-4 Village of Howard Square Footage: 42,274 (920) 662-9700

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ELEMENTARY SCHOOLS CONT. Meadowbrook Elementary School 720 Hillcrest Heights Date of Occupancy: 1976 Acreage: 10.8

Suamico Elementary School 2153 School Lane Date of Occupancy: 1954 Acreage: 28.5

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Grades: K-4 Village of Howard Square Footage: 77,239 (920) 662-5000

Grades: K-4 Village of Suamico Square Footage: 66,608 (920) 662-9800

INTERMEDIATE AND MIDDLE SCHOOLS Lineville Intermediate School 2700 Lineville Road Date of Occupancy: 1972 Acreage: 30

Bay View Middle School 1217 Cardinal Lane Date of Occupancy: 1963 Acreage: 32.85

Grades 5-6 Village of Howard Square Footage 141,456 (920) 662-7871

Grades 7-8 Village of Howard Square Footage 311,341 (920) 662-8196

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HIGH SCHOOL Bay Port High School 2710 Lineville Road Green Bay, WI 54313 Village of Suamico (920) 662-7000 Date of Occupancy: Square Footage: Acreage:

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2000 356,535 102

COMMUNITY Howard-Suamico Community Pool 2700 Lineville Road Green Bay, WI 54313 (920) 662-7874 Date of Occupancy: 2015 Tracy Barden, Aquatics Supervisor From July 2021 through June 2022 the Community Pool served 48,897 patrons.

Since its inception in 2016, the Community Pool has served over 345,330 patrons!

The HSSD Community Pool is an eight lane, 25-yard pool with an attached one-meter springboard. The pool is handicapped accessible with built-in steps and a lift chair. The facility has individual male and female locker rooms with private showers, a family locker room, bleacher seating for spectators, and a dry space community room.

The Community Pool functions as the home water for the Howard-Suamico Stormbreakers Swim Team.

Howard-Suamico Volunteer Involvement Program (VIP) Kim Decur, Volunteer Coordinator (920) 662-8186 Our mission is to enrich each student’s and citizen’s learning and development while building strong school/community relationships with an active, vibrant volunteer and community involvement program.

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COMMUNITY, CONT. The Giving Tree 600 Cardinal Lane Green Bay Community Campus (920) 662-7989 Kourtney Feldhausen, Student and Family Engagement Coordinator The Giving Tree provides support and supplements basic needs of families to enhance students’ educational journey towards self-sufficiency, and works to serve our families facing economic challenges.

The Giving Tree will offer food, personal care items, school supplies, and winter apparel.

Howard-Suamico Education Foundation Nicole Smith, Executive Director (920) 662-8107 The Howard-Suamico Education Foundation’s mission is to identify and cultivate community champions for the purposes of funding innovative projects, leadership development, educational enrichment and scholarship programs that benefit Howard-Suamico School District students.

Resources 45

Village of Howard: www.villageofhoward.com Village of Suamico: www.suamico.org Wisconsin Department of Public Instruction: www.dpi.wi.gov

HOWARD-SUAMICO 4K The Howard-Suamico 4-Year Old Kindergarten Program began in 2009-2010 and provides access to quality, developmentally appropriate learning opportunities for all 4-year-olds through community, school and family partnerships.

To improve academic success and close achievement gaps, research heavily documents the benefits of an early learning program for children, the community and society. The 4-Year Old Kindergarten Program is: ●

● ● ● ● ● ●

An initiative that provides learning opportunities through play-based instruction for all four-year-old children in the Howard and Suamico communities; Taught by licensed Department of Public Instruction teachers; Offered to children who are four years old on or before September 1 of each year; A community collaborative approach where the 4K school experience takes place at area preschool and daycare sites within both villages; Offered four days per week for half day sessions; Funded in combination with federal, state, and local tax monies; Transportation is available for resident students to the partner site nearest your home.

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ACKNOWLEDGEMENTS Thank you to the following individuals who each play integral roles in compiling this document. HSSD and its students, parents, employees, residents, and partners are well served by their attention to detail, dedication to their respective craft, and functional collaboration on a project of such substance as the 2023-2024 Budget.

Kathy Anderson, Print Center Supervisor Tara Bailey, Systems Integration Coordinator Josh Swanson, Director of Finance Kimberly Uelmen, Director of Communications Elizabeth Madigan, Administrative Assistant, Operations Lisa Harmann, Executive Assistant to the Superintendent

We appreciate the fiscal support of the citizens of Howard and Suamico.

The financial resources, coupled with the dedication and support of staff and parents, provide an excellent educational program for our children.

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Damian LaCroix Superintendent of Schools

Michael Juech Assistant Superintendent of Operations