Beloit School District board approves 2025 preliminary budget, 5-1

The School District of Beloit Board of Education approved the district's 2025'26 preliminary budget at a special board meeting after a presentation by district staff, approving a balanced general fund and special education budget totaling $107,415,303.

The preliminary budget vote was made on a motion to "approve the 2025, 2026 preliminary budget as presented," moved by Brian Nichols and seconded by Megan Miller; the motion carried 5-1. The board also approved the meeting agenda and adjourned the special meeting after the budget vote.

The budget presentation, led by Doctor Garrison and Mrs. Elwood of the district's business office, highlighted the district's two principal operating funds (fund 10 and special education fund 27), an estimated total between those funds of $107,415,303, and key budget drivers including declining enrollment, rising utilities and transportation costs, and staffing adjustments. "I believe we've presented a very strong budget," Doctor Garrison said during the presentation.

Why it matters: the preliminary budget sets the district's spending and revenue assumptions for the year and establishes the timeline for final calculations and the tax levy. District staff said the document gives the district "permission to keep going" while specific revenue and enrollment figures are finalized in September and October.

Key figures and assumptions - Combined general fund and special education total presented: $107,415,303 (general fund + fund 27). - Per-pupil figure cited in the presentation: $11,006.55 (used to calculate the revenue limit authority). - The presentation noted that nearly 78% of district revenues come from state sources. - A placeholder salary increase of 1.5% is included, pending negotiations (described in the presentation as "pending negotiations with the DEA"). - Employee monthly health insurance contribution cited at 44%. - The presentation listed about $3.3 million in budget reductions and noted prior plans to earmark $2 million from the OPEB trust that ultimately were not used this fiscal year. - Special education reimbursement was cited as an expected additional revenue of roughly $836,224 (presenter-stated estimate of "$836,000 and $224 total").

Funds and program notes District staff explained that fund 10 (general fund) and fund 27 (special education) drive most operating activity. Other funds discussed included debt service (funds 38 and 39), food services (fund 50), cooperative program funds (fund 99), the OPEB trust, and the community service fund (fund 80). Mrs. Elwood said the community service fund revenue in the current estimate includes a tax levy estimate the presentation listed as $3.50 (as presented) and roughly $350,000 in levy revenue for the fund.

Staff and board members discussed specific uses of fund 80: school resource officers (SROs), community pool and weight room access, school gym and field community use, and summer engagement activities. Doctor Garrison and Mrs. Elwood said SROs can be recorded in Fund 80 because they serve both school and community functions and may be used after hours; the presentation noted a current SRO arrangement that the presenters said covers three positions and estimated costs on the order of the mid-hundreds of thousands of dollars annually.

Timeline and next steps District staff described the calendar for finalizing the budget: the district will use the third-Friday enrollment count in September to finalize revenue-limit calculations, publish required notices on Sept. 2 for the public hearing scheduled on Sept. 17 (the presentation stated there is no vote at the hearing), and complete tax-levy certification and final budget actions in October (including the Department of Revenue certification of property values on Oct. 1). Staff emphasized the preliminary budget's role as a working document while membership counts, final grant awards, and staffing adjustments are completed.

Board discussion and concerns Board members asked for follow-up detail on several points, including whether Fund 80 uses for SROs match state guidance and contract terms, the potential to expand SRO coverage and the estimated incremental levy impact (presenters noted adding roughly three more SROs could cost the community an additional approximately $500,000 in levy funding), and the district's ability to identify additional reductions with minimal classroom impact. Board member Amy Levy asked whether staff would bring specific reduction options and priorities to the board "early and regularly" so the board could give guidance and avoid surprises when final figures appear in late October.

The presentation also flagged instructional-program impacts linked to state policy changes affecting the district's DLI (dual-language immersion) program. Doctor Garrison told the board that recent state requirement changes have complicated recruiting for DLI and could force program adjustments if certified staff cannot be recruited.

Votes at a glance - Motion: Approve the 2025'26 preliminary budget as presented. Mover: Brian Nichols. Second: Megan Miller. Outcome: approved, 5-1.

Ending District staff and the board said staff would return with finalized enrollment figures, any changes to state or federal awards, refined personnel costs, and proposals for additional reductions or priorities before final budget adoption and levy-setting later in October.