Churchill County School Board approves tentative 2025-26 budget amid warnings of multi‑million dollar gap

The Churchill County School District Board of Trustees on Tuesday approved a tentative budget for the year ending June 30, 2026, after district staff outlined personnel changes, grant reallocations and a projected shortfall in the next fiscal year.

District presenter Christy Filming told trustees the general fund is being built on revenue projections from the Nevada Department of Education that reflect the governor’s recommended budget while the Legislature has not finalized appropriations. Filming said PERS (Public Employees’ Retirement System) costs are increasing by about 3.25 percent — roughly $700,000 — and that a 12 percent insurance increase equates to about $120,000 in additional cost. She said at‑risk funding in the governor’s recommendation drops by $326,000, a shortfall that affects counseling and other student supports.

Filming said the district increased its beginning fund balance for 2025‑26 to about $6,100,000 after removing some 2024‑25 expenditures and shifting positions to grant funds. The tentative budget shows an ending fund balance for 2025‑26 of $1,395,724, which Filming said equals 4 percent of prior‑year expenditures and complies with Nevada Revised Statutes (NRS) reserve requirements. Filming cautioned trustees that, using current contracted expenses and no additional wage increases, “we will likely incur a budget deficit in fiscal year 26 27 of at least $5,000,000.”

To reach the tentative budget, staff removed or reduced several positions and shifted costs to grants: two literacy specialist positions were partially moved to ESSER funds; one CTE position was moved to ESSER; four middle‑school teaching positions and three high‑school teaching positions were removed from the budget and will be staffed, Filming said, by adjusting class assignments and using existing staff. The district also closed a 3‑year‑old ELL paraprofessional position and shifted an early childhood teacher into a 4‑year‑old role because funding for the 3‑year‑old program is not available.

Other adjustments listed by staff include removing funding for one paraprofessional position and one bus driver position from the tentative budget, reducing a general fund transfer to special education by about $310,000 in 2024‑25, then increasing the general fund transfer to SPED by $632,000 for 2025‑26 after the SPED budget was finalized. The district budgeted $125,000 for contingency (about 0.3 percent of current expenditures) and added a driver‑trainer position (cost with benefits $58,300) to address heavy bus driver turnover.

Filming said the district will pay about $215,000 in school resource officer (SRO) costs from remaining block grant funds rather than general fund, and that the district removed an insurance deductible line ($50,000) from the general fund because risk management reserves will cover it.

Trustees asked for more detail about which exact positions would be removed; several trustees requested line‑item documentation so the public record clearly shows which jobs and amounts were adjusted. Cameron Sorensen, the district HR manager, cited a master agreement provision guaranteeing an employee who assumes a lower‑paying position after a reduction in force will retain their current hourly wage for at least one calendar year.

Trustee Black, reflecting on material learned at a recent national conference, urged the board to keep student needs central: “It’s about the kids. It’s not about you,” she said.

District staff described additional possible savings under consideration — converting an art teacher position to a classified specialist (estimated $65,000), changing the inclusive services coordinator role to a lower‑cost assistant model (approximately $20,000 savings), and leaving some vacant positions unfilled — but said those options had not been finalized and were presented to give trustees options for additional reductions if needed.

Trustee Whitaker moved to approve the tentative budget; Trustee Guerrero Goetz seconded. The motion carried by unanimous voice vote.

Next steps: staff will present the final budget for adoption at the May 28 meeting; the district noted state timelines require the tentative budget be filed by April 15 and the final budget by June 6.