Brunswick CSD Budget Development and Major Items 2025-26 Overview

Brunswick CSD Brunswick CSD Budget Development Budget Development 2025 2025- -26 26 April 3, 2025

Mission Mission The mission of the district is to educate students in the values, critical skills and essential knowledge necessary to be informed and responsible citizens, prepared to take the next steps in their education, careers and lives in our diverse society.

Budget Goals Budget Goals To design and adopt a budget that: Preserves programs for students Recognizes the current fiscal climate Utilizes all available resources to keep rising costs at a minimum and explores cost saving options Strategically manages reserves and fund balance Supports the students, families and taxpayers of the district

Fourth draft of budget Fourth draft of budget Most budget lines rolled over from previous year and scrutinized Non-budgeted items from 2024-25 added in Administrator/Supervisor requested items considered Reductions made from BOE/Admin discussions Actual or more accurate estimates for major items Health/dental Insurance SPED placements Debt BOCES services (including Votec) Workers Compensation TRS & ERS Tax Cap

Budget to Budget as of 4/3/25 Budget to Budget as of 4/3/25 2025-26 2024-25 $31,090,681 $28,834,406 $2,256,275 increase 7.82% increase *Large increase due to a large increase in debt service of $1,037,865 which will be offset by revenue (tax & interfund revenue)

Historical Budgets Historical Budgets Year Budget % Increase $ Increase 2019-20 $25,431,620 3.47% $853,953 2020-21 $26,174,840 2.92% $743,220 2021-22 $26,809,812 2.43% $634,972 2022-23 $27,168,482 1.34% $358,670 2023-24 $27,776,808 2.24% $607,326 2024-25 $28,834,406 3.81% $1,057,598 $2,256,275 increase* 2025-26 $31,090,681* 7.82% *Large increase due to a large increase in debt service of $1,037,865 which will be offset by revenue (tax & interfund revenue)

Major 2025 Major 2025- -26 Budget Items 26 Budget Items Contractual Salary Increases CSEA 3.25% BTA 4.50% (inclusive of step) Health Insurance Premiums (final increases) Highmark 15.3% increase Caremark RX 6.6% increase CDPHP 9.77% increase Non-Budgeted Items from Current Year Student Needs TRS & ERS costs Transportation and O&M needs Votec Debt Service Large increase in debt service (offset by revenues)

Requested Budget Items Requested Budget Items 2 Additional General Education Elementary Teaching Assistants 1.0 FTE District MTSS Coordinator/AIS Teacher .25 FTE Elementary Physical Education Teacher .5 FTE Elementary Health Office Aide Elementary Summer SEL/Tutor Programming MS/HS Summer Tutor Programming Elementary Special Education Teacher for IEP needs Upgraded chromebooks for teachers *Items in RED have been removed from the first draft of the budget and are not included in this fourth draft

Items initially removed from Items initially removed from Budget Budget .33 FTE Foreign Language Teacher Phasing out of Russian program Elementary morning kickball program 1 Custodial Worker No replacement for retirement Questar in-house professional development 20 days a year Questar in-house tech assistant 3x a week Athletic Hudl program Total Savings = $227,930

Items added back into Budget Items added back into Budget .33 FTE Foreign Language Teacher Athletic Hudl program

Items added to the budget Items added to the budget over the last several years over the last several years REACH Teacher Additional elementary teacher Elementary Counselor Additional .5 FTE Music Teacher School Resource Officer Athletic Director to full time Additional SPED positions due to IEP needs Split of combined O&M/Transportation supervisor into separate positions Additional UPK Classroom

Budget Overview Budget Overview Budget Area General Support Instruction Transportation Community Services Benefits Interfund Transfers TOTAL 2025-26 $3,482,962 $14,225,893 $2,017,862 $9,000 $8,429,949 $2,925,015 $31,090,681 2024-25 $3,451,148 $13,861,284 $1,950,048 $9,000 $7,675,776 $1,887,150 $28,834,406 Increase $31,814 $364,609 $67,814 $0 $754,173 $1,037,865 $2,256,275

State Aid Highlights State Aid Highlights Foundation Aid for Brunswick Increase of $409,665 (5.58%) State total increase for education of 4.8% over 2024-25 Guaranteed minimum of a 2% increase in foundation aid for all districts Changes to the foundation aid formula Replacing 2000 census poverty data with the most recent census data Replacing FRPL with economically disadvantaged Universal school meals Smart device ban

Tax Cap Tax Cap Tax Levy Cap Worksheet (per Chapter 97 of the Laws of 2011) Tax Levy Cap Worksheet 2/12/2025 Inflation Factor 2.0% Highest it can be under current law Tax Base Growth Factor 1.0075 Tax Cap of 3.55% for 2025-26 Increase of $535,809 A. Total Real Property Tax Levy for base year B. Excess Levy in Reserve C. Tax Levy subtotal (A - B) D. Tax Base Growth Factor (min of 1.0) E. Adjusted Tax Levy subtotal (C x D) F. Base Year PILOTS G. Base Year Levy plus PILOTS 15,103,653 $ $ 15,103,653 $ - 1.0075 15,216,930 $ 41,177 $ 15,258,107 $ H. Base year Torts and Judgements > 5% I. Base year Capital Exp. Net of aid J. Total base year Torts and Capital exp. $ 495,718 $ 495,718 $ - K. Levy less base year Torts and Capital (G - J) L. Allowable Levy Growth Factor based on CPI (2.0%) M. Levy including levy Growth Factor N. Budget year PILOT receivables O. Levy less budget year PILOTS (M - N) P. Eligible Carry Over from base year budget Q. Tax Levy Limit - before Exclusions (O + P) 14,762,389 $ 1.02 15,057,637 $ 55,287 $ 15,002,351 $ $ 15,002,351 $ - Budget Year Exclusions R. Capital Expenditures net of aid S. ERS Pension Expenditures above 2% TRS Pension Expenditures above 2% T. Court orders/Judgements in > 5% base year levy U. Total Exclusions (R + S + T) $ 637,111 $ $ 637,111 $ - - Total Tax Levy including Exclusions (Q + U) Increase from Prior Year 15,639,462 $ 535,809 $

Other Revenue Outlook Other Revenue Outlook Wynantskill student enrollment has dropped over the last few years New SPED enrollments have boosted tuition 4 new enrollments for 2025-26 Parent tuition paying students have increased Interest revenue has been significant Dependent on the fed and economy Could change at any time Will have to consider planned use of reserves/fund balance

Revenue Overview Revenue Overview Revenue Area Tax Levy (3.55%) State Aid* Medicaid Interfund Revenue Other TOTAL 2025-26 $15,639,462 $12,143,580 $100,000 $793,682 $982,287 $29,659,011 2024-25 $15,103,653 $11,749,506 $80,000 $0 $753,177 $27,686,336 Increase $535,809 $394,074 $20,000 $793,682 $229,110 $1,972,675 *Decrease in excess cost aid of approximately $100,000

Current Budget Gap Current Budget Gap Revenue: $29,659,011 Expenditures: $31,090,681 GAP: $1,431,670 Based on going at the tax cap of 3.55% GAP using $1,000,000 of Fund Balance/Reserves $431,670

Things to Consider Things to Consider What will our taxpayers support as a tax increase? How much fund balance would we feel comfortable using? Staffing levels Enrollment & class sizes Mandated programs/classes Outside program enrollment (CTE, STEM, Tech Valley etc)

Potential Tax Increases Potential Tax Increases % Increase Over Current Year 2% $302,073.06 2.5% 3% 3.5% 4% 4.5% 5% $377,591.32 $453,109.59 $528,627.85 $604,146.12 $679,664.39 $755,182.65 5.5% 6% $830,700.91 $906,219.18

Gap with various tax increases Gap with various tax increases and use of $1,000,000 in Fund and use of $1,000,000 in Fund Balance Balance Tax Increase 4% 4.5% 5% 5.5% 6% Gap $363,333 $287,815 $212,296 $136,778 $61,260

Elementary Enrollment Elementary Enrollment Grade # of Teachers # of Students # of CSE Students T:S Ratio UPK K 1 2 3 4 5 3 5 4 4 4 3 4 45 82 72 77 88 60 82 1:15 1:16.4 1:18 1:19.25 1:22 1:20 1:20.5 6 6 10 15 5 12

Fund Balance Fund Balance Appropriated $1,148,070 of fund balance/reserves to balance the 2024-25 Budget Currently projecting to use approximately $400,000 of fund balance Still 3 months ahead of us Once you use and depend on fund balance, you will continue to do so unless: Expenses decrease (cuts) Revenues increase

Fund Balance Fund Balance Fund Balance as of 6/30/24 Assigned Fund Balance (including encumbrances) Reserves* $1,125,194 $3,012,229 Unreserved Fund Balance $1,412,518 TOTAL $5,549,941 *Includes $800,000 in a capital reserve which can only be used for future capital projects other reserves can be moved with a BOE resolution following the various law

Thank you. Thank you. Questions or comments?