Sheridan County Board of Commissioners on June 3 approved a narrowed package of grants paid from the county's 1% General Purpose Excise Tax (GPET) for fiscal year 2025'26, trimming some requests, rejecting several new applicants and preserving a contingency for revenue uncertainty.

The vote followed roughly two hours of public comment and line-by-line deliberations. Cameron Duff, the county's administrative director, told commissioners the total requests exceeded available GPET funds by about $143,000 and said he would track allocations on a live total during the discussion to keep the package within budget.

The action matters because GPET proceeds are dedicated local sales-tax dollars. Several presenters argued their programs serve core statutory purposes tied to the tax, while some commissioners said the county must confine funds to uses the public authorized and avoid subsidizing services that should be paid for by other entities.

Public commenters urged support for nonprofit operations that serve seniors, families, low-income residents and recreation users. Theresa Dedhamore, CEO of the Sheridan County Chamber of Commerce, asked the commission to continue funding the chamber's economic development outreach and cited website engagement statistics. "We value our ongoing partnership with the county in advancing economic development efforts," Dedhamore said.

Art McCullough, representing Compass Center for Families, described counseling, parenting programs and other supports and urged continued funding. "Investing in Compass is not just a compassionate choice. It's a practical one," McCullough said, citing prevention benefits that reduce future public costs.

Ryan Koltiske, director of development at the Hub on Smith, noted that senior centers are an eligible GPET recipient under Wyoming statute 18-2-107 and gave usage figures the commission cited in its deliberations: the Hub's home-delivered meals served 66,000 meals last year and congregate meals another 38,000; staff reported about 30,400 older adults used senior-center services countywide last year.

Commissioners agreed to several changes before approving allocations. Public-safety funding was approved with one change: juvenile-justice funding was reduced from $145,000 to $130,000. The board voted to remove new applicants from consideration and to cut organizations that failed to submit required annual reports.

Line-item votes recorded notable outcomes: the Sheridan Community Land Trust received $35,000; the Tongue River Valley Community Center received $12,500; the Sheridan Conservation District received $60,000; the Museum of the Bighorns received $35,000; the Sheridan Arts Council received $2,000; the YO Theater received $5,000; the Historic Preservation Commission received $10,000; the Bradford Brinton Museum received $10,000; the dog-and-cat shelter received $45,000; Volunteers of America Northern Rockies received $50,000; Habitat for Humanity received $10,000; the Downtown Sheridan Association received $30,000; and the Sheridan County Chamber of Commerce received $45,000. Several motions recorded specific opposing votes: for example, the Sheridan Community Land Trust motion passed "with commissioners Arz and Jennings voting no," and the Tongue River allocation passed "with commissioners Jennings and RZ voting against"; the commercial air service appropriation passed unanimously.

Commissioners also debated whether certain programs'notably youth enrichment and science-education programs'should be funded by school districts rather than GPET. One commissioner said child-development programming should be funded by the school system; the board reduced the Child Development Center request from $20,000 to $11,000.

Commercial air service was a major line item. Commissioners approved $439,000 for commercial air service; staff explained the county has an existing commitment and a state match, and moving funds to a different local account would still require honoring the overall commitment.

County staff reported a remaining contingency of about $93,500 in the GPET fund after the adjustments and cautioned that revenue estimates and interest are subject to variation. Commissioners were advised to keep the contingency in case sales-tax revenue comes in slower than expected.

The package also reflected procedural limits and prior commitments: commissioners referenced resolution 24-08-008, which outlines intended uses of GPET revenue; one speaker noted that the resolution ties allowable spending to specific statutes and program categories enacted when voters approved the 1% tax.

The board voted on many individual line items, approving the final package in a sequence of motions rather than a single omnibus vote. Several proposed grants failed for lack of a second or were voted down; others passed with recorded no votes. Commissioners instructed staff to maintain the contingency and to reflect the line-item decisions in the final fiscal documents.

The commission did not take up requests from four newly submitted applicants and removed at least three organizations that had not filed required annual reports from consideration. Several commissioners said their votes reflected adherence to the GPET statute and to voter intent rather than judgments about the individual merit of nonprofit programs.

Looking ahead, commissioners said they may revisit some capital-project allocations if revenue projections change and that the board will prepare final budget documents reflecting the approved GPET package.