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…