LINCOLN PARISH SCHOOL BOARD

Ruston, Louisiana

REGULAR SESSION

Tuesday, July 8, 2025  6:00 p.m.

The Lincoln Parish School Board met in Regular Session on Tuesday, July 8, 2025, at 6:00 p.m. at the Lincoln Parish School Board Office, 410 S. Farmerville Street, Ruston, Louisiana.  Members present were Ms. Debbie Abrahm, Mr. Otha Anders, Mr. Clark Canterbury, Ms. Donna Doss, Mr. David Ferguson, Mr. Danny Hancock, Ms. Lynda Henderson, Mr. George Mack, Jr., Mr. Joe Mitcham, Mr. Gregg Phillips, Mr. Hunter Smith, and Dr. Danielle Williams.

President Gregg Phillips called the meeting to order and welcomed guests.  Mr. Anders delivered the invocation, and Mr. Phillips led in the Pledge of Allegiance to the American flag.

Upon a motion by Mr. Anders, seconded by Ms. Doss, the Board voted 11-1 to adopt the agenda as printed.  Mr. Ferguson voted no.

Upon a motion by Mr. Mitcham, seconded by Ms. Henderson, the Board voted 11-1 to approve the minutes of the Regular Session held on June 3, 2025, as presented.  Mr. Ferguson voted no.

Assistant Superintendent John Young asked the Board to consider approving a Cooperative Endeavor Agreement with the Lincoln Parish Policy Jury.  This agreement would be for clearing, grubbing, and debris removal from the wooded area in front of Choudrant Elementary School.  The area will be used for future parking or playground space.

Upon a motion by Mr. Hancock, seconded by Ms. Abrahm, the Board unanimously voted to approve the Cooperative Endeavor Agreement with the Lincoln Parish Police Jury.

Chief Financial Officer Juanita Duke presented Budget Revision No. 1 for the 2024-2025 fiscal year.  She stated this revision is brought to the board at the end of the year as a report of all activity to date and anticipated as of June 30, 2025, and noted the fiscal year closeout is still ongoing.  She reported on the total combined revised operating budget that includes all general and special revenue funds, noting the district’s debt service, capital projects and internal service funds are not included.  Total combined operating revenue to close out the 2024-2025 year is estimated at $108 million, total expenditures for operations are estimated to be $94.5 million, and other uses of funds at $6.3 million, resulting an overall excess of operations of $7.4 million and a combined ending fund balance of $65.6 million.

Ms. Duke gave a recap of overall expenditure accounts for salaries, employee benefits, purchased professional services, purchased property services, and other supplies and property across all operating funds.  She noted salaries are projected to be $74.4 million and employee benefits $25.2 million.  Employee salaries and benefits combined are 79.1% of the total estimated operating expenditures.  She estimated the cost of employee benefits on average to be $0.51 for every dollar of salary.

For the combined General Fund budget, Ms. Duke reported a projected excess in operations of $6.3 million resulting in an ending fund balance of $42 million, of which $27.9 million is unassigned and the remaining $14.1 million is reserved.  She then reported on the expected performance of the individual funds reported within the General Fund.

The combined Special Revenue Fund budget includes those funds with restrictions on use of revenues in certain local tax funds, maintenance and operating funds, and several federal grant fund groups.  The expected performance of all special revenue funds combined is reported to net a surplus of $1.1 million, resulting in a $23.5 million reserved fund balance.  Ms. Duke continued with a report on the expected performance of the individual funds and fund groups reported within the combined Special Revenue Fund.  She reported the Education Stabilization Funds (ESF), or ESSER funds, ended during 2024-2025 and the $5.3 million reported in actual and budgeted revenues, expenditures and other uses of funds represents the last of the federal funds awarded to the district in response to the Covid-19 pandemic.  She referred to the chart provided in the revised budget document summarizing the timing of allocations and spending of $33.6 million of ESF funds over a five-year period which ended on September 30, 2024.

After reporting on the funds, Ms. Duke reported the estimated cost of specific expenditure items included in the revised budget: fleet fuel ($394,000), utilities – natural gas, electricity and water ($1.3 million), retirement system contributions ($10 million), and group insurance benefits ($13.7 million).

Ms. Duke closed by saying that no funds are anticipated to end with actual performance exceeding a negative variance of more than 5%, and requested the Board’s consideration in approving the 2024-2025 Budget Revision No. 1.

Upon a motion by Mr. Smith, seconded by Mr. Hancock, the Board unanimously voted to approve Budget Revisions for Fiscal Year 2024-2025.

The following personnel items were shared by Dr. Doris Lewis, Director of Human Resources:

Ms. Duke presented the sales tax collection report for June 2025, she reported this June report concludes the collection reporting for the fiscal year.  Collections in the month of June 2025 were up 9.45% over the previous year’s June, and total collections for the fiscal year increased $2.3 million, or 8.08%, over the previous fiscal year across the Board’s five sales tax funds.

In the financial report through May 31, 2025, Ms. Duke reported General Fund revenues at 93.7% of the budget and expenditures at 83.6% of the budget.  In Special Revenue Funds, 94.1% of budgeted revenues were receipted and 89.3% of budgeted expenditures were paid.

Lastly, in the health plan report for May 2025, total claims paid in the first five months are $4.3 million, compared to $5.4 million as of May last year.  Total plan expenses are $6.1 million, compared to $7.1 million at this time last year.  Total contributions made to the plan are $7.4 million, compared to $6.1 million last year at this time.  Net assets have increased $1.2 million in the 2025 plan year.  Ms. Duke added that Optum Rx drug rebates to the Plan for the first quarter have not been received to date, but is expected to be included in June’s report.

In a Report of the Superintendent, Mr. Young, filling in for Mr. Durrett, said that:

After comments from Board members, upon a motion by Mr. Smith, the meeting adjourned at 6:38 p.m.