Kohler board adopts 2024–25 budget after budget hearing; district flags food‑service loss and modest tax impact

The Kohler School District board approved the proposed 2024–25 budget following a budget hearing on Oct. 28, 2024, and moved to levy the taxes recommended in the board’s budget. Business Manager Isaac Patterson told the board the district’s enrollment rose by eight students this year and that the three‑year rolling average FTE used for levy calculations increased by one student.

Patterson said total district enrollment was 749 students, with open enrollment increasing by 14 students while resident enrollment declined by six. He said that increase in FTE, together with a small rise in the state per‑pupil amount, will modestly raise the levy resources available to the district.

Why it matters: the board’s budget sets the district’s tax levy, directs year‑ahead spending and allocates transfers between internal funds. Patterson described the district as approaching a near‑balanced budget for 2024–25 after using fund balance to cover referendum‑related costs in prior years.

Key budget details and fiscal notes - Enrollment and FTE: Patterson reported an increase of eight students and a three‑year rolling average FTE rising from 462 to 463, yielding +1 FTE for levy calculations. - Mill rate and levy: presentation slides showed the district’s equalized mill rate rising from 6.29 to 6.38 (a 9¢ per $1,000 increase). The transcript contains inconsistent closely timed numeric recitations: Patterson’s slides listed a levy figure of about $6,255,411, while the motion text read different numeric formulations in the recorded proceedings. The board carried the motion to levy and later to adopt the budget; the transcript records the motions passing by voice vote but does not provide a roll‑call tally. - Fund balances/transfers: Patterson said the district planned to use some fund balance after the referendum and to reduce planned transfers from Fund 10 into other funds compared with the prior year (he cited a decrease in the anticipated transfer in from $558,000 to $479,000 for one fund line item). - Food service (Fund 50): Patterson reported an unanticipated $40,000 loss in the food‑service fund tied to the district’s cost‑plus contract with vendor Tahir, noting the district receives all revenue and pays Tahir expenses plus an administrative fee. He said the board will review the contract and policy surrounding the vendor. - Community services (Fund 80): the district presented Fund 80 (Kohler Care/community services) on separate pages; Patterson said rising payroll, supplies and food costs prompted fee increases and that Fund 80 revenues remain restricted to Fund 80 activities.

Board actions and process - At the annual meeting the presiding officer called for a motion to levy a school tax as recommended in the board’s budget; after procedural clarifications the motion was approved (transcript: “Motion carries”). The minutes and slides presented contain slightly different numeric references for the levy; the transcript records approval but does not reconcile those figures on the record. - During the subsequent regular meeting, the board also moved to adopt the proposed budget for the 2024–25 school year; the motion carried by voice vote. Board members publicly praised Patterson’s work preparing the budget. - The board approved the consent agenda (routine resolutions authorizing reimbursements, legal proceedings and transportation policy) and set the next annual meeting date for Oct. 27, 2025.

Quotations "We increased 8 students this year… That increase leads to more tax levy for the district," Patterson said during his presentation. "The mill rate increase was only 9¢ per thousand, so it's not a significant change per taxpayer."

On the food‑service loss, Patterson said the district operates a cost‑plus arrangement: "Tahir pays 100% of the expenses… We are 100% responsible for receiving all the revenue, and we make changes to our lunch rates based on their projections." A board member urged a policy review of that contract.

Next steps The board approved several facility and personnel items at the same meeting, including a facilities committee recommendation to install a trophy case (up to $3,000) and approval of a contract to make Isaac Patterson the district’s business manager. The district’s unaudited 2023–24 financials will remain unaudited until the state’s audit reports are issued (Patterson cited a mid‑December audit timeframe), and the board indicated it will return for further discussion on food‑service contracting and debt/refinancing options.