[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6241552,"mediaKeyId","3255475-c2ca83355c05679beb20aa632ed9bb57","parentId",3255475,"title","Parkrose finance staff outline PERS costs, pension-bond buydown and the district’s unfunded liability","audioSeconds",215,"startMs",1690000,"endMs",1905000,"viewUrl","/Search/View?dp=1&key=3255475-c2ca83355c05679beb20aa632ed9bb57&start=1690&end=1905","thumbnailUrl","https://assets.pipeline.soar.com/3255475-c2ca83355c05679beb20aa632ed9bb57/thumbnail_1690000.jpg","articleUrl","/articles/6241552/Oregon/Parkrose-finance-staff-outline-PERS-costs-pension-bond-buydown-and-the-districts-unfunded-liability","mediaUrl","https://secure.pipeline.soar.com/6241552-0fa33c42faa4133488de7d5100c26954/orig.mp4?Expires=1775111517&Signature=hNX4v1nygNFXkU3oiBmOuGQqIxit9kkaAEKykGSn-O8E-yXKqwsyMDxcCQVJQ7sLc3BeEIpJP~tYzQ81eMdLcFihfhlwUkxkPws3zUJUe82z6qBn5RJOUU0uBGht3aV5vbeMAPP8YcRww163PBjsSasO8~O4WNVNd06ADOo78LnpxeTvCA5qk2covFs8xMdprvJZVxwlL99RUDQ-W4w0U0mOU3mnTRyqXwegKoKVV3mPjgFyTq49M4AKgnMBbYupRUI7UEf1MnVXlml22H6U5wvWVgdldYQID97Ny3tZY-7o3NJmV3guAu1Dpx8g74P-uQZ-fT5r2ubpKamd6pRkhw__&Key-Pair-Id=KUT5TJCACFTXG","author","Parkrose School District 3","date","2025-05-09T22:06:33Z","article","District finance staff explained the district’s pension obligations under Oregon Public Employees Retirement System (PERS) and described steps the district took to reduce annual PERS costs.

\"PERS is the Oregon pension plan. It is administered by the state,\" the district’s budget officer said while describing the difference between public pensions and private retirement plans. Staff explained that Parkrose previously issued a pension bond to buy down an unfunded accrued liability (UAL) and that the buy-down reduced the district’s effective PERS rates.

Staff said that without the buy-down the district’s PERS rates would be roughly in the high 20s (for older tiers) and mid-20s for OPERS-TYPE employees, but after the buy-down the district’s effective rates are about 13.48% and 10.3% (tiered rates referenced in the meeting). The district told the committee the pension-bond strategy lowered annual employer payments by roughly $250,000 to $750,000 in prior years depending on investment performance, though a bond carries its own debt-service obligations.

Staff also explained the concept of unfunded accrued liability — the remaining obligation the district pays for pensions of employees who retired from Parkrose — and said the district’s UAL had been in the tens of millions of dollars before buy-down. The budget officer described prior board decisions to partially buy down that liability and said the district continues to monitor proposed state actions that could further reduce rates; staff referenced proposed legislation that could lower district rates modestly for the next actuarial period.

Committee members asked clarifying questions; staff noted that tier composition is steadily shifting and that a growing share of the district’s workforce now falls into the lower-rate tiers, which will change long-term liability patterns. No committee action was taken specifically on pension policy at the meeting.","mediaType","Video","parentTitle","2025.05.07 Budget Committee Meeting 2","oneSentenceSummary","Budget staff explained Oregon Public Employees Retirement System (PERS) rates and said Parkrose reduced its annual PERS burden by buying down unfunded accrued liability; staff provided current rate figures and noted pending state actions that could reduce rates further.","taxTitle","Parkrose SD 3, School Districts, Oregon","taxId",38719,"location","Oregon","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6241557,"Parkrose leaders outline LEAP program funding, say district covers staff costs; seek state help for high-cost disabilities",185,1075000,1260000,"/Search/View?dp=1&key=3255475-c2ca83355c05679beb20aa632ed9bb57&start=1075&end=1260","https://assets.pipeline.soar.com/3255475-c2ca83355c05679beb20aa632ed9bb57/thumbnail_1075000.jpg","/articles/6241557/Oregon/Parkrose-leaders-outline-LEAP-program-funding-say-district-covers-staff-costs-seek-state-help-for-high-cost-disabilities","https://secure.pipeline.soar.com/6241557-4636ef49383f11f97fdd11f4fab82f95/orig.mp4?Expires=1775111517&Signature=Dx-KlUfZf2Qbb~Dn4fexGRrWnufrhRo95eyYzr6043M7PWKlmC1aseWmEDnlVaBwHWqwntQZ0E2BYLSjKVauOiO2d7Dy9r2GrI1uuIM3tPHvyz0BZa3jS4IPgPVAY7eaoziZ~AY~e~3Bx2NDa5yHPopcBs2fV~H4h3uU1aP8iNoOIXEJ81Xtk8RXG8JWduEdQLUWIyWCtP3aFSZL7v9V-EYbO9tHXSauEv8ZLCV2qRzIdM0JzmT8InzizvSVRGQ47lEHM1x0w4Bp9mcpdId3aLVKvJlA8vhVDYY8dNRBszMsC8gj1CfFCUbKIkY2BSJMfMViN5E1GhqmMOLZ~wthvA__&Key-Pair-Id=KUT5TJCACFTXG","District finance and program staff described the LEAP program — a job-skills and life-skills program for students ages 18 to 21 with Individualized Education Programs (IEPs) — and explained how it is funded.

\"LEAP is our program for kids that are 18 to 21,\" the district’s budget officer said, describing the program’s purpose and funding sources. Staff said certified teachers and paraprofessionals for LEAP are paid from high-school budgets, and the program receives extra small allocations for substitutes, supplies, utilities and community-based work opportunities; the program has one teacher and three paraprofessionals assigned.

District staff said LEAP students often participate in internships and community work placements and that the program can lead to part-time or full-time employment for some participants. Staff noted that prior donations from the district education foundation have supported optional activities but that a restricted funding pool is currently exhausted.

On the district’s balance sheet, staff identified the state’s high-cost disability reimbursement structure as a potential lever for restoring positions. Staff said the district would benefit if legislative changes raised the current cap on reimbursements (the meeting referenced an \"11% cap\") or otherwise increased state reimbursement for high-cost special-education placements; they flagged House Bill 2448 (described in the meeting as addressing high-cost disability) and noted that changes at the state level could allow the district to fund more positions.

Budget committee members asked for details on staffing and funding sources; staff said the district pays for LEAP personnel from regular school budgets and supplements with limited external funds when available. Committee members did not take any formal action regarding LEAP funding during the meeting.","District staff explained that the LEAP 18–21 program is funded from high-school budgets for personnel and receives limited additional funds for supplies; leaders said changes to high-cost disability funding at the state level could affect district staffing capacity.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6241562,"Parkrose public commenter urges reversal of proposed high-school choir cut; district cites $75,000 staffing savings and $3 million shortfall",603,226000,829000,"/Search/View?dp=1&key=3255475-c2ca83355c05679beb20aa632ed9bb57&start=226&end=829","https://assets.pipeline.soar.com/3255475-c2ca83355c05679beb20aa632ed9bb57/thumbnail_226000.jpg","/articles/6241562/Oregon/Parkrose-public-commenter-urges-reversal-of-proposed-high-school-choir-cut-district-cites-75000-staffing-savings-and-3-million-shortfall","https://secure.pipeline.soar.com/6241562-63097af2f07aab7de214ddcfb728f286/orig.mp4?Expires=1775111517&Signature=Ln8-xVhWFPasoQ-2YUuo4s~vI1UZ0UqC~QDSMRLVX9cMwlUNmEfDM6-CUmPq8oOoA6CLCr6yUtdi8iqHnOG7NfvfXnt~frGZgIBdQsqbLZlEraaw1CjqvBfSO0DKDf0-wMm2P3aiulmKrFBg6-m8wQQ~hx0z-mZi9LSFw~QMhJZkApMBqGK9F8smYL6LX-VXNzUDxTbRREjd1rnpCD8qo8qnqTk9DTCgSpDw5f1rRtT8WVNqG8oVRVooslR5ppvAErjSY~-aG5EN~omxKJcku-AjQNTCPH0CuLNGlkBd8kN~Ka1p8a2QKX0wI6dDRROZsVMThaN2TBdKNOXwBizIlw__&Key-Pair-Id=KUT5TJCACFTXG","A Parkrose budget committee public commenter urged the district to reconsider a proposed cut to the high school choir program, telling the committee the elimination would remove a primary source of community and belonging for many students.

\"This is gonna remove their main source of community, belonging,\" said Apollo Firmway, a Portland State University student, choral music educator and volunteer with the choir program, during the meeting’s public-comment period. He said many choir students do not play another instrument and that removing the program would limit their access to music.

District leaders told the committee the choir reduction was part of deeper staffing cuts needed to close an operating shortfall. Superintendent Michael Lopes and budget staff described a roughly $3 million budget gap and said the choir position represents about $75,000 in annual savings if cut. Staff said they prioritized protecting elementary classroom positions and that cuts fell heavily on Parkrose High School because of declining enrollment there.

The superintendent acknowledged the emotional impact of cutting arts programs and said staff have explored alternatives, including use of savings, transfers and negotiated concessions to avoid cuts where possible. He added the district negotiated with the teachers’ union on professional development days, and that a concession on one professional-development day saved another teaching position elsewhere in the district.

Committee members and district staff said they would continue to seek options — such as targeted fundraising, grants, temporary staffing arrangements or legislative relief — but cautioned that many funding tools are restricted, that restoring a cut is difficult, and that additional state revenue would be required to guarantee program reinstatement.

Public discussion and committee members’ remarks emphasized the district’s broader funding challenges: declining enrollment, failed local levies and limits in state funding formulas. Several committee members encouraged public advocacy and noted the district will monitor pending state legislation and the upcoming revenue forecast for potential new resources.

The district did not announce an immediate reversal of the choir reduction at the meeting.","A Portland State choral volunteer urged the Parkrose budget committee to retain the high school choir program; district leaders said the choir position would save about $75,000 but acknowledged the cut would remove a key source of belonging for roughly 30 students and said they will seek alternatives if possible.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6241566,"Parkrose budget committee adopts $89.7 million budget, sets property tax rate",62,4271000,4333000,"/Search/View?dp=1&key=3255475-c2ca83355c05679beb20aa632ed9bb57&start=4271&end=4333","https://assets.pipeline.soar.com/3255475-c2ca83355c05679beb20aa632ed9bb57/thumbnail_4271000.jpg","/articles/6241566/Oregon/Parkrose-budget-committee-adopts-897-million-budget-sets-property-tax-rate","https://secure.pipeline.soar.com/6241566-2217a1b5342de7829b9817242a43e497/orig.mp4?Expires=1775111517&Signature=hK~XEM3VNBUCEaHa37RFT5VpyhvNMYe0PbTDQeceoVpKE7HLeLeNCeFQmIQv6TSxgDLCKs5cO1900ZOUM-fiq5hRKefAfYYPekDCEW4M71MOVp5ziAmJ8UToDpYqRQBGMweAs~3~iH2zfaAngI~DJLgfqYZGW29vei1P07t-L8ZDuHcEYiSsLrvf5kyr6iaxouLmLEgd2xnBIVeFYey3oyht3-IltBmj517tApnil5l0GLTOjz0kVY~dhcnmYbacuChlCVqHVssl3UCaT6zdgpOysB0FdfGdNtMOJxwI0ZTNrbBLvsQfuxcL7I4QjMWyfLU4Hwi4MP6zAzz1gFk-6Q__&Key-Pair-Id=KUT5TJCACFTXG","The Parkrose School District Budget Committee voted to approve the 2025–26 budget on a unanimous voice vote and set the district’s permanent-rate property tax levy.

The committee approved a total budget of $89,681,898 and a permanent-rate tax levy of $4.8906 per $1,000 of assessed value; the committee also approved a general obligation bond levy in the amount of $3,697,392. The motions passed following a public discussion and questions by budget committee members.

The committee heard from district leadership about a budget gap the district must address. Committee members were told the district is facing an operating shortfall of approximately $3 million and that district leaders used savings and internal transfers to close most of the gap while also proposing staffing reductions and two fewer school days as temporary measures if additional revenue does not materialize. Budget staff described a mix of measures used to balance the budget including spending reductions, use of reserves, and savings from negotiated concessions.

Committee members repeatedly urged continued community engagement and encouraged residents to advocate for more predictable school funding at the county and state level. Several members described the district’s long-term funding challenges as connected to statewide funding formulas, failed local levies and demographic enrollment declines; members said those larger structural issues will need to be addressed to prevent future cuts.

The motion to approve the budget was made and seconded by committee members and carried on a unanimous voice vote. The committee then approved the property tax resolutions by similar unanimous voice votes.

Budget committee members and district staff closed the meeting by encouraging residents to follow upcoming state revenue forecasts and pending education-related legislation that district leaders said could affect final funding levels in coming months. The budget committee adjourned at 7:51 p.m.","The Parkrose School District budget committee approved a $89,681,898 fiscal 2025–26 budget and a permanent-rate property tax levy, after discussion of a roughly $3 million deficit and multiple cost-saving measures.","actionData","errors"]

Article not found

Parkrose finance staff outline PERS costs, pension-bond buydown and the district’s unfunded liability

Parkrose leaders outline LEAP program funding, say district covers staff costs; seek state help for high-cost disabilities

Parkrose public commenter urges reversal of proposed high-school choir cut; district cites $75,000 staffing savings and $3 million shortfall

Parkrose budget committee adopts $89.7 million budget, sets property tax rate