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AAEA LEGACY LEADER SERIES

To celebrate the AAEA’s 50th anniversary, we’ve interviewed some of the greatest leaders in Arkansas education over the years. This month’s Legacy Leader is Belinda Akin-Carpenter.

Dr. Mike Hernandez reviews his tenure as AAEA Executive Director.

DR. LUKE LOVINS

2025 Calendar of Events AAEA Staff

Dr. Mike Hernandez Executive Director m.hernandez@theaaea.org

Dr. Karla Neathery Assistant Executive Director k.neathery@theaaea.org

Lenett Thrasher Assistant Executive Director l.thrasher@theaaea.org

Sharon Chuculate Fiscal Services Coordinator s.chuculate@theaaea.org

Sarah Shamburger Business Manager s.shamburger@theaaea.org

Alyse Mattox Communications & Technology Specialist a.mattox@theaaea.org

Melanie Thrasher Business Analyst m.thrasher@theaaea.org

Lana Webb Membership & Certification Coordinator l.webb@theaaea.org

Rachel Blocker Administrative Assistant r.blocker@theaaea.org

Mike Mertens Consultant m.mertens@theaaea.org

June

AAEA School Law and Finance Conference, June 3, 2025 Cabot Community Center/Cabot School District

AASEA Conference, June 9-10, 2025 Benton Event Center

ASPMA Custodial Conference, June 12, 2025 Lake Hamilton School District

July

CASBO Classes, July 8-9, 2025 Benton Event Center

CFD Classes, July 24, 2025

Trane Fort Smith

AAEA Summer Conference, July 28-30, 2025 Marriott Hotel & Statehouse Convention Center, Little Rock September

AAFC Fall Conference, September 17-19, 2025 Hot Springs Convention Center

ASPMA Conference, September 29-October 1, 2025 Hot Springs Convention Center

November

AAEA Fall Conference, November 13, 2025 Benton Event Center

For more information, visit theaaea.org/events.

2024-2025 AAEA Board of Directors

Stacy DeFoor AAEA President

Assistant Superintendent, Benton

Kelvin Gragg AASA President AssistantPineSuperintendent, Bluff

Dr. Jeff Wasem AAESP President-Elect Principal, Bentonville

Brandie Williams ArkASPA President Superintendent, Trumann

Kelsey Bailey AASBO Past President Chief Financial Officer, Little Rock

Bryce Bennett AAMLA President Director of Academic Assessment Services, Conway

Dr. Mike Hernandez AAEA Executive Director

Charles Warren AAEA President-Elect

Business Manager/District Treasurer, Fort Smith

Dr. Debbie Bruick-Jones AASA President-Elect Superintendent, Bentonville

Shawn Rose AAESP Past President Principal, Hillcrest

Kelli AACTEACypertPresident Career & Technical Administrator, ARESC

Haley Hatch AASEA President Director of Special Services, Lake Hamilton

Greg Collins ASPMA President (until Oct) Maintenance/Facilities Supervisor, Dover

Dr. Jason Reeves AAEA Secretary and AASSP President Assistant Principal, Alma

Dr. Jeremy Owoh AASA Secretary Superintendent, Jacksonville/ North Pulaski

Jason Selig AASSP President-Elect Principal, Lake Hamilton

Christine Harrell AAFC President Federal Programs Coordinator, Searcy

Dr. Marcia Smith AACIA President Deputy Superintendent, Springdale

Randall Bolinger ASPMA President (begin Oct) Maintenance/Facilities Supervisor, Siloam Springs

Brian Kirkendoll AAEA Past President Principal, Alma

Steven Helmick AAESP President Principal, Little Rock

Amy Marek AASSP Past President Principal, Hazen

Justin Robertson AASBO President Chief Financial Officer, Russellville

Valerie King AAGEA President Director of Gifted Programs, Siloam Springs

B.J. TEL-ARBurgessPresident Director of GreenbrierTechnology,

2025 AAEA Corporate Sponsors

Presidential

American Fidelity Assurance Co.

Bailey Education Group

Curriculum Associates

Educational Benefits

Lifetouch National School Studios

NIET - National Institute for Excellence in Teaching Solution Tree

Prestigious Cognia

Renaissance Learning

Stephens

Distinguished Apptegy

Arkansas Army National Guard

Capturing Kids’ Hearts

Coryell Roofing and Construction

Lexia Learning

The Kirkland Group

Diamond

Amazon Business

Baldwin & Shell

First Security Beardsley

Imagine Learning

OnToCollege

Phoenix Contractors

Platinum

AAMSCO

Architecture Plus

Arkansas Public Safety Solutions

C.R. Crawford Construction

Energy Systems Group

ESS

Hight Jackson Associates PA

HMH | NWEA

Just Right Reader

Legacy Construction Management

Nabholz | Entegrity Energy Partners

Polk Stanley Wilcox Architects

Powers of Arkansas

Progressive Technologies

Pro Service Builders

TRANE

Gold

CDI Contractors

Cromwell Architects Engineers

Cynergy Rehab Group

Goalbook

IXL Learning

Kinco Constructors

Middleton Heat and Air

Paragon Architecture

Red Comet

TIPS The Interlocal Purchasing System

White River Services and Solutions

WIlson Language Training

Silver

American Bus Sales Correll

French Architects, PA

K12 Tutoring

My Benefits Channel

SEAS

SmartData All-In-One Strategos Group

Executive Viewpoint

Dr. Mike Hernandez, AAEA Executive Director

GRATEFUL REFLECTIONS: A FAREWELL AFTER FIVE REMARKABLE YEARS OF SERVICE

After five extraordinary years serving as Executive Director of AAEA, the time has come for me to turn the page and begin a new chapter. As I reflect on this journey, I do so with immense gratitude, pride, and deep respect for the community of learning and advocacy we have continued together in support of students, educators, and school administrators across the state of Arkansas. We have risen out of the challenges of COVID-19 stronger than ever with more knowledge on how to “pivot” and navigate new ideas and policies.

When I first stepped into this role, I was inspired by a simple yet powerful mission: to empower educational leaders so they can, in turn, create the best possible outcomes for students. Today, I can confidently say that we have made incredible strides in fulfilling that mission—together.

Over the past five years, we have grown our impact in tangible and meaningful ways:

• While we continued to enhance previous professional development opportunities, we launched a comprehensive suite of workshops, webinars, and leadership programs tailored to the evolving needs of school administrators. These programs addressed compliance and instructional leadership and emphasized human capital strategy, literacy leadership, and new opportunities in technology professional development. Below are a few examples of the work that I am proud to be a part of:

◦ We have had 10 completers in the new Human Capital Leader Certification program by ArkASPA. This three-year program included courses in all aspects of Human Capital Management Strategy. This fall will be a continuation of this program.

◦ AAEA and AASA made strides to ensure that literacy was a top priority over the last few years by creating two programs to bring awareness of the Science of Reading to districtlevel leaders. One program was the District-Level Science of Reading Workshops and the Leaders of Literacy program, an 18-month in-depth study of the implementation of the SoR from the district leader’s perspective.

◦ AAEA partnered with a new constituent group, TEL-AR, to host our first-ever Privacy and Security forum that brought cybersecurity solutions to the forefront for school leaders.

◦ AAEA hosted our first-ever Women in Leadership conference to showcase some of our best and brightest female leaders in Arkansas.

◦ In partnership with the Arkansas Department of Education and Solution Tree, AAEA extended opportunities to school districts in Arkansas by creating the PLC Regional Networks to support schools in becoming PLCS through professional development and partnerships with Arkansas practitioners.

◦ NIET, the Walton Personal Philanthropy Group, and AAEA partnered to create the Arkansas Rural Educational Network (AREN). AREN was established to build instructional leadership, strengthen virtual instruction, and advance implementation of high-quality curriculum in rural schools during and beyond the COVID-19 pandemic.

• Even through administration changes and a tougher political environment, our voice became a respected presence at the table in discussions with state policymakers and education agencies. Together, we advocated in a collaborative, compromising, and respectful manner for legislation and funding that directly supports school leaders and ensures they are equipped to serve their students effectively. We never expected to get every policy decision to go our way, but we took what was expected and strived to make it functional and better for students. Our members were extremely active in our year-long legislative committee collaborations and were willing to work overtime during the 2021, 2023, and 2025 Legislative Sessions. This work was a testament to how much the work means to all of us. We are also thankful to our policymakers for all the work they put in while balancing the demands of their constituents.

• Perhaps most importantly, we fostered a culture of collaboration by increasing our constituent groups, like Tel-AR, and collaborative conferences between groups like AASSP, AAESP, AAMLA, and AACIA, to focus on curriculum. One big factor in building our community is the number of online workshops and meetings we have held over the last five years. What started with regular COVID-19 updates has now blossomed into regular Superintendent Zooms, AACIA Zooms, AAFC/ AASBO Zooms, etc. This has helped our members be informed and connected better than ever before. We have increased our membership over the last five years by approximately 34%. Hopefully, this is a testament to the value you see in being a member of this organization. One integral part of AAEA’s ability to support our leadership community has been through our Corporate Sponsorship program. These collaborative partners are always there to support our leadership activities through personnel, tools, or financial means. Our work to reimagine our program has led to an increase in financial support of over 30%. All efforts have been made to build our community to help you support your students.

None of these accomplishments would have been possible without the dedication and talent of the exceptional staff at AAEA. I am blown away by the efforts and continued willingness to step up to any challenge of the AAEA Team. Their passion for serving educators, professionalism, and unwavering belief in the power of leadership have been the heartbeat of this organization. You excited and inspired me daily to lead this work.

To our partners in the private sector, districts, and other education-related organizations: thank you for trusting us and working with us to better the education system in Arkansas. Your feedback, challenges, and insights helped us grow. You reminded me that leadership is both a privilege and a responsibility. And to the thousands of school administrators we’ve served: you are the heroes behind every student success story. It has been an honor to walk alongside you, champion your work, and watch you rise to meet every challenge with courage and creativity.

While I will no longer be serving in the director role, I will forever carry with me the lessons learned and the relationships formed during these five years. I leave confident in the continued strength and direction of AAEA, knowing it is in the capable hands of Dr. Megan Duncan and well-positioned to thrive in its next chapter.

Thank you for allowing me to be part of such important and meaningful work. The journey has been nothing short of extraordinary.

With deepest appreciation, Dr. Mike Hernandez

President’s Perspective

Stacy DeFoor, AAEA Board President

REFLECT, REVISE, AND RECHARGE:

CLOSING THE YEAR WITH PURPOSE

As the school year winds down across the state, now is a critical time for school leaders to pause and reflect on the past months. What initiatives moved the needle for student achievement? Where did teams face the greatest challenges? Reflection isn’t just about celebrating successes or identifying setbacks—it’s about using those insights to drive meaningful improvements. By taking time to assess instructional strategies, student data, and school climate, administrators can create more intentional plans for the year ahead.

Revising and refining systems, processes, and goals is a natural next step. Whether it's adjusting professional development priorities, enhancing communication with families, or refining school safety procedures, thoughtful revision now can lead to smoother implementation in the fall. Engaging teachers and staff in this review process fosters collaboration and empowers them to take ownership of changes, ensuring that everyone starts the next school year on the same page and with a shared sense of purpose.

But before diving into strategic planning for August, it’s equally important to take a step back and recharge. School leadership demands long hours and emotional resilience, and summer provides a rare opportunity to truly relax. Whether it’s a weekend on the lake, an evening barbecue with friends, or simply a few quiet mornings with a cup of coffee and no email, investing in rest is not a luxury—it’s essential. A well-rested leader sets the tone for a positive and energized school culture.

As you close out this school year, give yourself permission to reflect with honesty, revise with courage, and relax with intention. Our students, families, and educators are counting on your leadership—but they’re also counting on your well-being. Here’s to a restful summer and a powerful return in the fall.

It has been an incredible honor to serve as the AAEA President for the 2024-2025 school year. I've truly enjoyed the opportunity to connect with so many dedicated educators and leaders across the state who are passionate about making a difference for students. This role has deepened my appreciation for the work we do and the strength of our professional community. Thank you for allowing me to be a part of something so meaningful. I hope you have a wonderful summer and I look forward to seeing you at the our AAEA summer conference.

CoSN: Support for Technology Administrators

CoSN is a great resource for school technology administrators. Check this page monthly for links to articles to assist technology leaders as they navigate through digital learning transformations.

Asked & Answered

Dr. Karla Neathery, AAEA Assistant Executive Director

We have several brand new teachers in our district. What are the professional development requirements for licensure?

For initial licensure through an educator preparation program or reciprocity, the following professional development must be completed before Educator Licensure can issue a Standard license. A record of learning from your educator pathway, not individual certificates, should be submitted to ensure that the requirements of Ark.Code § 6-17-709 are met.

• Mandated Reporters

•

For additional information on Professional Development Requirements see LIC-25-001.

If you have questions for Dr. Neathery, email her at k.neathery@theaaea.org .

Instructional Insights

Join

NIET at the Upcoming AAEA Summer Conference!

Elevating Instruction Through Evidence-based Conversations

Submitted by the National Institute for Excellence in Teaching

Contrary to its name, summer “break” is the optimal moment for educators to reflect, plan, and elevate their instructional practices. At the AAEA Summer Conference, July 28-30, 2025, educators will explore various approaches to transform their work in the field and act as a catalyst for growth in student achievement, including NIET’s expert-led session: Evidence-based Coaching Conversations.

Join NIET for an active discussion on how various forms of data - from student work and performance assessments to observational evidence and more - can guide coaching conversations that promote sharing decision-making and reflective practices. These strategies support both the capacity of individual teacher leaders and greater school and district leadership teams to improve student outcomes.

Districts across Arkansas have seen measurable results from coaching strategies rooted in data through partnerships with NIET. Whether through improved student achievement, stronger team collaboration, or more effective instructional leadership, the impact of data-driven coaching is clear.

“Strength-based coaching helps teacher leaders elevate teachers and help them become more reflective. A reflective teacher is going to improve instruction and they’re going to identify evidence in the classrooms, not only of student performance, but of their own performance,” said Cross County High School Master Teacher and NIET Fellow Stephen Prince. “They’re going to identify what they’re strong at and how they can leverage that strength to work on that area that they’re growing in.”

NIET supports the development of great coaching across the state of Arkansas, providing the NIET AR Lead Professional Educator Pathway as a path to earn the Lead Professional Educator Pathway Designation, which prepares teachers to coach and support their colleagues from the classroom through training that builds instructional expertise.

Learn more about the AAEA Summer Conference on the AAEA website, or visit NIET.org to learn about our work in Arkansas.

Administrator Spotlight: Dr. Luke Lovins

Superintendent, Russellville School District

Dr. Luke Lovins, Superintendent for Russellville School District, began his career in 2005 at Marked Tree High School. "Like most faculty in a small district, I taught multiple preps and coached multiple sports including football, girls basketball, and baseball," he says. "I loved my time there and learned a lot from some really amazing people." In 2009 he went to the Paragould School District as an assistant with the head football coach, but later moved from the classroom to an administrative role. "I served as assistant principal at Paragould High School for one year and was then the high school principal for two years," he states. "Mrs. Debbie Smith was the superintendent during that time and worked really hard to mentor the young administrators in the district. There are four of us who came through the administrative ranks during her tenure who are now superintendents and one who is an assistant superintendent." Dr. Lovins left Paragould in 2018 for his first superintendent position at Rose Bud, then went to the Bay School District for the 20-21 school year. In April of this year, he was offered the position of superintendent in Russellville.

Dr. Lovins says the best part about his job is "being able to see the difference that you’ve made and feeling the difference that people have made in your life. Watching students grasp a concept for the first time, or successfully complete a difficult task, project, or activity is an amazing feeling. I don’t know how anything in any other field could top it. There have been lots of difficulties and challenges along the way but when you see someone succeed, it is all worth it." He says the most difficult part of the job is with how it sometimes interferes with his own life. "I’ve missed lots of my kids' events (lunches, school parties, ball games, etc.) so that I could make sure all of the kids in my district were taken care of," he explains. "It is hard sometimes to explain to your kids, especially when they are young, why you won’t be able to make it to certain events. As administrators and teachers, we often sacrifice time with our own to celebrate, support, or help guide other people’s children. The reward though, is immense."

Dr. Lovins says the biggest change he's seen over his career has been with the way schools prepare students for life after high school. "When I first started teaching, it seemed to a young teacher and coach that we put a lot of emphasis on preparing young people for college, but now I think we do a much better job of preparing them for other pathways as well," he says. "Career and Technical Education has moved to the forefront in our state and I think that’s a good thing. There are so many great careers out there that do not require a four-year degree." For anyone considering education as a career he says: go for it! "I still hear from lots of kids, parents, and fellow educators quite often and I try to see many of them in person as often as I can. Those relationships are lifelong and so meaningful. Any time I go through something difficult personally or professionally that is somewhat public, I get so many calls and texts. God has been good to me in the area of relationships."

with Dr. Luke Lovins ? ! Q&A

What is the best advice you have ever received?

You will never make a decision that everybody likes, so don’t try. Do what you think is right.

What might other administrators be surprised to know about you?

I love George Strait. I mean I LOVE George Strait.

What is the most daring thing you’ve done?

Can’t put most of them here cause my kids will read them one day and try them. I was pretty daring in my teen years. I dated my wife for 6 years before I proposed. That was probably pretty daring. Should have married her on the first date!

What do you enjoy doing during your time off?

Spend time with my family. We fish and golf. My wife is a homebody but that is hard for me. I try to be outdoors as much as possible and both of my kids enjoy being outside so we do a lot of things outside.

What is one of the things on your “Bucket List?”

I want to see all four major golf tournaments in person. I’ve been to the US Open twice but have not attended any of the other three.

What are the goals you are still working toward?

Trying to have as positive of an impact on people as they have had on me. My goal each day is to change someone’s countenance. If I can make one person's day better, that is a good day. A little bit more of a long term goal is to provide opportunities for success for people who may not feel they have a chance. Sometimes, things seem so far out of reach when you're a young person. Making sure they understand the opportunities that are out there and that they are reachable is something I continually strive to do.

What do you see as the biggest benefit of AAEA membership?

Our association is a connecting force. It has allowed me to grow my network of fellow administrators so that when I have a problem you never feel that you’re on an island. As a small school superintendent, it allowed me to have access to others who may share similar problems and identify a solution. Now as superintendent of a large district, I still have that same access to others in similar situations who can help when needed. We also have a great team here in Russellville and I enjoy knowing that our group of administrators here have the opportunity to benefit others with their expertise when folks from other districts reach out to them. People like Justin Robertson and Jenny Barber, who are experts in their craft, can be such a huge asset to others if they will reach out. Being able to get support and examples of successful solutions from others and also knowing that our team is able to provide that for other districts makes you feel good about the work and the connections provided through AAEA.

BELINDA AKIN-CARPENTER

Leading up to the 50th anniversary of the AAEA Summer Conference, which will take place on July 28-30, 2025, at the Statehouse Convention Center and Marriott Hotel, we are interviewing some of the greatest Arkansas education leaders over the past several decades. Our fourth interview features Belinda Akin-Carpenter, 2009-2010 AAEA Board President.

Mrs. Belinda Akin-Carpenter’s career began as a first-grade teacher in the Dermott School District. After one and a half years of teaching, Belinda and her husband decided she would stay home to start a family. Seven years later, she returned to teaching in the Monticello School District, where she taught first and fifth grades. The superintendent asked her to move into an assistant principal role, which she served in for three years before becoming the principal. After her 28th year in education, Ms. Carpenter became a school support leader at the Arkansas Leadership Academy, where she worked for seven years before retiring.

The first time Mrs. Carpenter attended the AAEA Summer Conference was an overwhelming experience. As she watched everyone, she noticed that leaders surfaced, those who led breakout sessions and sat at the front table. She met these leaders over the years and understood what their leadership was all about. They encouraged her to step out of her comfort zone, facilitate sessions herself, and run for leadership positions in the AAEA. These individuals became her mentors and positively impacted her over the years.

The greatest challenge Ms. Carpenter saw during her career was dealing with change and bringing change to her staff. She learned that the more involved the stakeholders were, the more buy-in there would be. She realized she did not have all the answers, solutions, or resources she needed. When she brought her staff, students, parents, and community in, it changed the atmosphere in the building and the community. AAEA also played a key role in supporting change by bringing in presenters to share new ideas and strategies, which helped her move her building forward.

Technology has been the greatest change Mrs. Carpenter has seen since she started in education. The key resources were the teacher’s manual and a good set of World Books when she started teaching. Now, the resources teachers have at their fingertips are unlimited due to the internet. Technology has changed everything in the school, good things and bad things, but it has changed everything. She recalls that the first computer lab in their school wasn’t connected to anything. Then they purchased a mobile computer lab that teachers could take into their classrooms. Ms. Carpenter recalls that this wasn’t very long ago. Technology has changed fast. It has changed schools and teaching, and it has changed students.

Mrs. Carpenter describes her introduction to the AAEA: “In one of my first Master’s classes, my instructor was Dr. Kellar Noggle. In the first class, he stood before us and started speaking about the importance of AAEA. He gave us a sheet with a list of acronyms and told us there would be a test over them, so we needed to memorize them. It was a list of all the constituent groups. I memorized them and passed the test! Dr. Noggle continued to share about the importance of AAEA and their support for administrators throughout the entire course. If I could go back and tell Dr. Noggle one thing, I would tell him that he was right and I wish I had listened and started participating in the AAEA even earlier.”

Mrs. Carpenter states, “Of all the benefits of AAEA, and there were so many…the greatest benefit is networking. I learned quickly that there were people in the state who were facing the same problems I was facing and the same successes I was enjoying. It didn’t matter if they were from northwest Arkansas, southeast Arkansas, central Arkansas, or wherever; we all had something in common. Wherever we went, we gravitated together. We sat at round tables just discussing ‘What are you doing about this in your school? How are you applying that? What does it mean?’ I learned so much from the colleagues in this state. When you work together, you find answers. When you work alone, you’re really searching hard.” She continues, “I knew when a Commissioner’s memo came out that I did not fully understand, I could pick up the phone and call a colleague and ask, ‘Did you get that one? What does it say to you?’ I had lifelines, friends, and support everywhere. We grew together.” Mrs. Carpenter still enjoys these friendships during her retirement as she stays in touch with her former colleagues.

Mrs. Carpenter encourages new leaders to be learners all the time. When she sent teachers to professional development, she understood the importance of attending along with them, to sit at the table with them to hear the same thing they heard. As a principal, she knew she would monitor and support her teachers as they implemented their new learning, so it was important for her to fully understand what they were being asked to do. Secondly, it is always important for leaders to be good listeners, taking the time to listen, whether you have the answer or not. This builds credibility and trust, and your staff is more apt to go with you if they think you’re hearing them.

After 35 years in education, Belinda said she loves everything about retirement! It gives her time to be with her family, follow her grandchildren, and watch them participate in their activities. Retirement also allows her to do more in her church and work in her community. She continues to support her local schools by helping with Quiz Bowls, and she is the Spelling Bee Director for Drew County. In addition to volunteering, Mrs. Carpenter loves working in her yard, reading, and travelling.

Belinda has two daughters who live in Benton, and her husband has a son who lives in Colorado. They have 5 grandchildren between them.

Click here to watch Mrs. Belinda AkinCarpenter’s full interview and learn more about this Legacy Leader.

PART 4: A DECADE OF TRANSITION

Join Mike Mertens for a historic review of the AAEA from founding to today in this monthly Youtube series. Watch Part 4: A Decade of Transition

Also, be sure to visit the AAEA Photo Archive to view photos of AAEA over the past 5 decades!

REGISTER NOW!

Come help us celebrate the 50th Anniversary of the AAEA Summer Conference! The 2025 AAEA Summer Conference will be held on July 28-30, 2025, at the Statehouse Convention Center and Marriott Hotel in Little Rock, AR. The event will feature keynote speakers, over one hundred breakout sessions from inspiring educational leaders, an exhibit hall, and hospitality events. Join administrators from across the state to learn, network, and celebrate with those who love public education!

KEYNOTE SPEAKERS

DR. TODD WHITAKER JACK BERCKEMEYER

Publication Sneak Peek: Our Two Cents

This segment features content from other AAEA publications. Our Two Cents is a monthly publication available to subscribing districts. The following excerpt comes from the April 2025 issue.

Did You Know?

Department of Finance & Administration General Revenue Report March 2025

The March revenue report from the Arkansas Department of Finance and Administration shows net available revenue results are above forecast in Individual and Corporate Income Taxes primarily due to Individual and Corporate Income Tax Collections being less than expected.

The monthly DFA report for March shows net available general revenue was $431.4 million, $20.6 million or 4.6 percent lower than last year and $26.7 million or 6.6 percent above forecast.

Individual income tax collections were $281.9 million in the report. Collections decreased by $20.8 million, or 6.9 percent compared to last year reflecting a rate reduction in withholding and the impact of one less payday on withholding collections. Compared to the forecast, collections are $2.6 million or 0.9 percent, above forecast.

Individual income tax refunds were at $132.4 million for February, $24.1 million below last year and $41.9 million under forecast.

The report showed corporate income tax collections were $26.9 million, a decrease of $9.1 million from a year ago, and $1.7 million lower than forecast.

Sales and use tax collections total $275.5 million, $19.8 million, or 6.7 percent, lower than last year and $26.6 million, or 8.8 percent, under forecast.

In smaller revenue sources, the report showed tobacco revenue was $13.6 million. Collections decreased by $1.9 million from year earlier levels and are less than forecast by $1.0 million. Monthly changes in tobacco tax collections can be attributed to uneven patterns of stamp sales to wholesale purchasers.

Regarding year-to-date revenue compared to previous year, the net available revenue was $53.7 million or 1.1 percent below year ago levels. The net available revenue is above forecast by $131.7 million or 2.8 percent.

Act 107 of the Secondary Extraordinary Session of 2003 increased the state sales and use tax rate from 5.125% to 6.0%, effective March 1, 2004. Effective July 1, 2004 a new sales tax on selected services went into effect in addition to an increase in vending machine decal fees. Act 94 increased the minimum corporate franchise tax and tax rate, effective for calendar years beginning January 1, 2004.

The additional revenues are deposited as special revenues to the Educational Adequacy Fund to be used to fulﬁll the ﬁnancial obligations of the state to provide an adequate educational system. In January 2025, $63.3 million was collected and deposited to the fund. After deductions, the net amount is $61.5 million. The monthly collection is equivalent to a 0.6 percent increase from prior year collections.

in more from Our Two Cents? Contact our office at 501-372-1691.

The AAEA Job Board is a calendar-year subscription that assists districts with the ever-increasing challenge of recruiting quality staff. It is a significant resource for educators, both in-state and out-of-state, seeking employment in Arkansas schools.

Over 165 school districts are participating in the program, which has been extremely helpful to schools and educators over the years. The site is used year-round and is accessed extensively during the second semester. It is not unusual to see over 400 jobs posted on the Job Board at one time. With an account, school districts may post unlimited job vacancies throughout the year.

To subscribe (by district) or to post job openings, contact Lana Webb, Administrative Specialist, at l.webb@theaaea.org or at 501-372-1691.

Job Openings

District Name

North Little Rock School District

Horatio School District

Perryville School District

Camden Fairview School District

Cutter Morning Star School District

Watson Chapel School District

Benton School District

Western Yell County School District

Mountain View School District

Huntsville School District

Magazine School District

Atkins School District

Smackover-Norphlet School District

Vilonia School District

Brookland School District

Texarkana School District

Pea Ridge School District

Lawrence County School District

Texarkana School District

Position

Elementary

Assistant Principal