Westwood Heights board adopts final 2024–25 budget, approves borrowing resolution and initial 2025–26 budget

Westwood Heights Schools Board of Education members voted to adopt the district's final 2024—25 budget, certify the 2025 tax rate, approve an initial 2025—26 budget and authorize a short-term borrowing resolution of up to $2 million through the Michigan Finance Authority to cover state aid timing gaps.

The actions came during the board's public meeting, where administrators warned the district's revenue outlook is uncertain because the state had not yet adopted its budget. The administration estimated a 2024—25 year-end fund balance of about $5.2 million (roughly 23.24 percent of general fund expenditures) but projected the 2025—26 budget could reduce that balance to about $2.2 million (about 10.19 percent) if state aid and other assumptions do not change.

Why it matters: Westwood Heights officials said the district is a declining-enrollment district and that state categorical funding, expiring federal ESSER carryover and the elimination of the district's virtual academy have materially affected revenues and spending. With the state budget unsettled, the board approved conservative assumptions for 2025—26 and authorized a contingency borrowing resolution to ensure payroll and other obligations can be met if cash-flow timing requires it.

Key budget figures and context

- Final revenues for 2024—25 were presented at about $21.6 million (the January revenue budget had been about $21.7 million), a net decrease of roughly $113,000 attributed to unspent grants carried forward.

- General fund expenditures for 2024—25 were reported at about $22.5 million, down roughly $165,000 from the January estimate; the district estimates a 2024—25 shortfall of about $915,000.

- Administrators reported a blended enrollment count of just under 1,200 students and noted the district lost roughly 340 students in 2024—25; the state provided about $1.3 million last year in enrollment stabilization funding for that decline, but future receipt was listed as "not specified" until the state budget is finalized.

- The budget assumes a foundation allowance increase of $392 per student (a $10,000 total foundation allowance figure used in planning), budgets for a projected loss of 100 students, and does not assume enrollment stabilization or other state categorical increases unless the Legislature confirms them.

- Food service fund: beginning balance ~ $230,000; projected year-end balance ~ $100,000. The administration noted the food service fund is currently spending more than it brings in and said operational changes will be considered.

- Sinking fund and bond payments: the sinking fund levy is about 2.1895 mills and is applied to pay building/site bond payments. The district reported total bond payments for the current year of about $585,000; about $530,000 was available in the sinking fund and the general fund covered the remainder.

On virtual academy and prior ESSER carryover

Administrators said the district's virtual academy (MyVirtual Academy) no longer factors into the 2025—26 budget; expenses tied to the program were removed after the district concluded the program cost more than the revenue it generated. The administration said approximately $1 million left the district in recent years for virtual academy expenses while contributing only partial full-time-equivalent revenue.

Board discussion and borrowing resolution

Board members discussed cash-flow pressures and the timing of state aid. The board approved a resolution authorizing the district to borrow, if needed, not to exceed $2,000,000 through the Michigan Finance Authority pending a cash-flow analysis. District staff said any approved line would be used only as needed; as one district staff member put it, "we won't borrow anything we don't need." The borrowing resolution passed 4—1.

Votes at a glance (motions recorded at the meeting)

- Adopt final 2024—25 budget as presented. Moved by Miss Johnson; supported by Miss Colburn. Outcome: approved, 5—0.

- Adopt final 2025 tax rate certification as presented. Moved by Miss Johnson; supported by Miss Colburn. Outcome: approved, 5—0.

- Approve initial 2025—26 budget as presented. Moved by Miss Johnson; supported by Miss Culverin. Outcome: approved, 5—0.

- Approve resolution to borrow through the Michigan Finance Authority not to exceed $2,000,000 pending completion of cash-flow analysis. Moved by Miss Johnson; supported by Miss Colburn. Outcome: approved, 4—1 (one board member opposed).

- Personnel and other routine actions (see below) were approved by voice vote; tallies recorded at the meeting were unanimous where indicated.

Personnel, contracts and routine approvals

The board approved a series of personnel items and routine motions during the same meeting: the acceptance of the resignation of Addie Russell, effective June 7, 2025; the acceptance of the resignation/retirement of a behavior specialist (recorded as Miss Patterson, effective June 6, 2025); the hire of a science teacher (presented at the meeting as "Amanda Leon d Kuras" / also referred to during the discussion as a Teach For America candidate and as "Edward" in the oral exchange; the transcript reading of the hire is unclear); and renewal of administrator and director contracts.

Those personnel and contract-renewal motions were moved and supported by board members and were approved by recorded voice votes (most recorded as 5—0). The board also approved the 2025—26 membership resolution for the Michigan High School Athletic Association and adopted the district calendar for 2025—26; both motions passed unanimously.

Public comments and community notes

During public comment, a resident spoke about the recent death of a community member, identified in discussion as Mr. Coleman, and asked the board to pass condolences and to reach out to the family. The resident described Coleman as "a very private person" and said community members had tried to contact him in recent months. Board members observed a moment of silence and several trustees offered condolences. Members of the meeting also praised the district band for recent public performances.

Next steps

District administrators said the picture for 2025—26 will become clearer when the Michigan Legislature finalizes its state budget and when the district's official fall and blended counts are certified. The board authorized staff to use the borrowing resolution only as necessary and to return with further details after the cash-flow analysis or as state budget information becomes available.