A Rabbit named Pipkin

 

In the heart of Bumbleberry Meadow lived a rabbit named Pipkin. Unlike his fellow bunnies who thrived on caution, Pipkin craved excitement. One crisp morning, while venturing beyond the familiar meadow, Pipkin stumbled upon a sight that made his whiskers twitch with curiosity. A creature unlike any he'd seen before was munching on clover – a porcupine with quills the color of polished mahogany.

The porcupine, Quillbert, was a newcomer, exiled from his prickly patch for accidentally setting fire to a fern bush with his quills during a lightning storm. Pipkin, ever the optimist, saw an opportunity for adventure. He hopped closer, a nervous tremor in his twitchy nose.

"Greetings!" Pipkin squeaked. "I've never seen anyone quite like you."

Quillbert, startled, let out a yelp that sent a flurry of quills shaking. "Don't get too close," he grumbled. "These quills aren't for show."

Intrigued, Pipkin sat a safe distance away. He learned that Quillbert was lonely and missed his family. Pipkin hatched a plan.

"The meadow hosts a grand Honeycomb Festival next week," Pipkin declared. "They have games, riddles, and the most delicious honeycombs you can imagine! You should come!"

Quillbert was hesitant. The thought of being around so many creatures was prickly business, but the idea of honeycomb was tempting. Finally, he agreed, on one condition: Pipkin had to be his shield.

The festival bustled with activity. Pipkin, with Quillbert hidden behind him like a spiky backpack, navigated the crowd. They participated in a riddle contest, Quillbert whispering the answers to Pipkin's twitching nose. They even won a small honeycomb, Quillbert carefully nudging it towards Pipkin with his snout.

But trouble arrived in the form of Fiona Fox, a notorious honeycomb hoarder. Fiona spotted Pipkin's prize and lunged. Pipkin, with surprising agility, dodged her, leading Fiona on a merry chase through the festival. Fiona tripped over a badger's digging patch, sending her tumbling into a mud puddle. Humiliated and sticky, she slunk away.

Exhausted but triumphant, Pipkin and Quillbert shared the honeycomb under a blooming dandelion. As the sunlight dappled through the meadow, Quillbert realized how much fun he'd had. He wasn't lonely anymore, and Pipkin, his unlikely friend, had shown him the joy of adventure.

News of Fiona's mud bath spread like wildfire, making Pipkin and Quillbert unlikely heroes. Quillbert, no longer an outcast, was even invited back to his prickly patch, with Pipkin promising to visit. Their adventure proved that even the most different creatures could find friendship and fun in the most unexpected places.

Ashcan School of art--American artist George Luks (1867-1933)

American artist George Luks (1867-1933). The text describes Luks as a member of the Ashcan School of art, known for his realistic paintings of everyday life in New York City’s East Side.

Here’s a quick summary of the text about Luks:

• Born in Pennsylvania, Luks studied art there and abroad.
• He was a member of the artist group called “The Eight.”
• Luks’s paintings are known for their energetic brushstrokes and capture the vitality of his subjects.
• He was an instructor at the Art Students’ League for many years and later founded his own art school.
• Luks was also an illustrator and cartoonist.

----------------------------------

The image you sent is a close-up of a book page with text about American artist George Luks (1867-1933). The text describes Luks as a member of the Ashcan School of art, known for his realistic paintings of everyday life in New York City’s East Side.

Here’s a quick summary of the text about Luks:

    Born in Pennsylvania, Luks studied art there and abroad.
    He was a member of the artist group called “The Eight.”
    Luks’s paintings are known for their energetic brushstrokes and capture the vitality of his subjects.
    He was an instructor at the Art Students’ League for many years and later founded his own art school.
    Luks was also an illustrator and cartoonist.

The text doesn’t mention anything specific about the painting depicted on the book page.
profile picture
He was a member of the artist group called “The Eight.”

You're right, the text mentions George Luks being part of an artist group called "The Eight."  There are actually two well-known groups in art history that went by this name:

    The Eight (American): This group of American artists, including Luks, is perhaps the more famous of the two. They exhibited together only once in 1908 in New York City, but their work had a significant impact on American art.  The Eight were known for their realist paintings that depicted everyday life in New York City, often portraying the working class and immigrants. Their work challenged the more idealized styles that were popular at the time.

    The Eight (Hungarian): This group of Hungarian painters was active from 1909 to 1918.  Their work was influenced by Post-Impressionism and other modern European movements. They played a role in introducing modern art to Hungary.

Without additional context about the book or Luks' specific paintings, it's difficult to say for certain which group is being referred to. However, given the focus on American art and the description of Luks' work, it's highly likely the text refers to The Eight (American).
profile picture
Luks’s paintings are known for their energetic brushstrokes and capture the vitality of his subjects.

That's right!  Luks's artistic style is described in the text you provided as using energetic brushstrokes. This means his brushwork is likely loose and expressive, rather than smooth and detailed. Energetic brushwork can convey a sense of movement, emotion, or urgency in a painting.

The text also says his paintings capture the vitality of his subjects.  Vitality refers to the energy, liveliness, and enthusiasm of his subjects.  So, when you look at a Luks painting, you likely get a strong sense of the energy and life of the people or scenes he depicted.
profile picture
He was an instructor at the Art Students’ League for many years and later founded his own art school.

The text reveals two things about George Luks's influence on the art world:

    Educator:  He spent a significant amount of time teaching at the Art Students League. This prestigious institution has been a training ground for many important American artists. By being an instructor there, Luks likely had a major impact on shaping the styles and techniques of future generations of artists.

    Leader:  The fact that Luks later founded his own art school suggests he had a strong following and established his own artistic philosophy. This school would have provided an alternative space for students who resonated with Luks's approach to art, potentially further solidifying his artistic legacy.

You're right, the text mentions George Luks being part of an artist group called "The Eight." There are actually two well-known groups in art history that went by this name:

• The Eight (American): This group of American artists, including Luks, is perhaps the more famous of the two. They exhibited together only once in 1908 in New York City, but their work had a significant impact on American art. The Eight were known for their realist paintings that depicted everyday life in New York City, often portraying the working class and immigrants. Their work challenged the more idealized styles that were popular at the time.

• The Eight (Hungarian): This group of Hungarian painters was active from 1909 to 1918. Their work was influenced by Post-Impressionism and other modern European movements. They played a role in introducing modern art to Hungary.

Without additional context about the book or Luks' specific paintings, it's difficult to say for certain which group is being referred to. However, given the focus on American art and the description of Luks' work, it's highly likely the text refers to The Eight (American).

Luks’s paintings are known for their energetic brushstrokes and capture the vitality of his subjects.

That's right! Luks's artistic style is described in the text you provided as using energetic brushstrokes. This means his brushwork is likely loose and expressive, rather than smooth and detailed. Energetic brushwork can convey a sense of movement, emotion, or urgency in a painting.

The text also says his paintings capture the vitality of his subjects. Vitality refers to the energy, liveliness, and enthusiasm of his subjects. So, when you look at a Luks painting, you likely get a strong sense of the energy and life of the people or scenes he depicted.

That's interesting! The text reveals two things about George Luks's influence on the art world:

1. Educator: He spent a significant amount of time teaching at the Art Students League. This prestigious institution has been a training ground for many important American artists. By being an instructor there, Luks likely had a major impact on shaping the styles and techniques of future generations of artists.

2. Leader: The fact that Luks later founded his own art school suggests he had a strong following and established his own artistic philosophy. This school would have provided an alternative space for students who resonated with Luks's approach to art, potentially further solidifying his artistic legacy.

   -----------------------------

    The Ashcan School of Art was an artistic movement in the United States during the late 19th and early 20th centuries. They are known for their realistic paintings of everyday life in New York City, often depicting the working class and immigrants. Their work challenged the more idealized styles that were popular at the time.

   Opens in a new window www.metmuseum.org

   Ashcan School painting

   Here are some key characteristics of the Ashcan School:

3. Subject matter: Focused on the gritty realities of urban life, including poverty, crime, and social injustice.
4. Style: Used realistic techniques with a focus on capturing the energy and movement of the city. Their paintings often featured loose brushwork and a dark palette.
5. Social commentary: Their work aimed to raise awareness of social problems and the plight of the working class.

Some prominent artists of the Ashcan School include:

• Robert Henri
• John Sloan
• George Bellows
• George Luks
• Everett Shinn

BOE Money

 

Good afternoon,

 Attached are the items I presented to the board.

 I will respond to questions from your emails separately. The 25 proposed budget document attached has revenues in the first section followed by the expenses of each funding source with explanations. This budget is a draft prepared for April 16th meeting and subject to change before the May 7th meeting. It is in balance at each fund level.

If you use my word document, “25 Report budget” to guide you through the other documents for state aid and budgeting requirements. You have the attachment expenses from 19-23 by funding source and expenses to date of the report for 2024.

WVDE code as per Proposed Budget Packet 25 stipulates the law for a budget hearing (see page 2 #5). The notice should be in this weeks, “Pocahontas Times”, stipulating the 10-day period for the budget review and comments. This review period starts on April 26th from 8 am – 2pm, each day we are open. You may provide any comments to me in writing, and they will be brought to the board on the May 7th hearing date for consideration. Please keep in mind we have regulations and guidelines in our budgets based on federal and state requirements we must adhere to.               

 Best regards,

 Sherry Radcliff

Pocahontas County Board of Education

Director of Finance/Treasurer

404 Old Buckeye Rd

Buckeye, WV 24924

sradcliff@k12.wv.us

304.799.4505 ext. 2225

304.799.4499 fax

304.799.5017 (Direct Line)

  

From: Chief Financial Officers <K12-CFO@LISTSERV.WVNET.EDU> On Behalf Of Uriah Cummings
Sent: Friday, March 22, 2024 3:27 PM
To: K12-CFO@LISTSERV.WVNET.EDU
Subject: State Aid Computations 2024-25

 Good afternoon,

 

School Finance has prepared final computations for county boards and public charter schools to update their fiscal year 2025 budgets from what was provided in December. 

 

Fortunately, this is the first year in quite some time the PSSP appropriations have not required a supplemental appropriation due to property tax valuation issues. However, please note that there are anticipated public charter schools who will begin operations in FY25; therefore, revised retirement, PEIA, and public charter school on-behalf allocation schedules will be compiled by May 1st. Due to this fact, these files are labeled (PENDING NEW CHARTERS). All other PSSP/Comp files are considered FINAL. OSF’s guidance is that county boards of education are not required to budget the revised amounts due to the timing of the release of the schedules; therefore, the attached allocations shall be included in the proposed budgets of each county board of education.  If you choose to update the proposed budget in May, please make your assigned coordinator aware of this course of action. Otherwise, supplemental budget journal entries shall be completed after July 1st in order to incorporate the revised FY25 on-behalf allocations into the county board’s budget.

 

I want to specifically note that the PEIA allocations include a 10.5% increase in the average premium amount in which the allocations are based in accordance with the PEIA Board’s proposed employer increases for fiscal year 2025.

 

The attached schedules have been provided to assist school districts with their budgets for the 2024-25 year:

• COMPS25 – Final

• PBNSA 25 – (PENDING NEW PUBLIC CHARTER SCHOOLS)

• PSSP Abbreviated Summary 25

• PSSP Executive Summary 25

• Local Share 25 at 19.40c - Final

• Retirement – Budget25 (PENDING NEW CHARTERS)

• PEIA Preliminary Allocation 25 – (PENDING NEW CHARTERS)

• COMPS25 ACE

• Charter Comps 25 Final (PENDING NEW PUBLIC CHARTER SCHOOLS)

• BOE SA RECON 25 Final (PENDING NEW PUBLIC CHARTER SCHOOLS)

• MCVC25 FINAL COMPS

 

 

The primary differences between the preliminary computations and the second preliminary computations are as follows:

 

• Pay raises included in the state minimum salary tables due to the passage of HB 4883.

 

• Updated local share amounts based on the Certificates of Valuation provided by the local county assessors in early March.  There was an over-projected statewide growth for the December estimates. This growth change decreased the Step 7 a, b, and d allocations which factor growth into the calculations.

 

• A further impact on Step 7d allocations was brought forth through the passage of HB5405 which allows the WVDE to retain $15 million of the Step 7d appropriation to accommodate the participation by county school systems in regional professional learning cadres or teacher leadership networks established or teacher leadership networks designed to support the full implementation of the Third Grade Act. You will notice a substantial decrease in the county allocation in comparison to December allocations.

 

• Actual newly awarded National Board Certified Teacher candidate information was not available as of the preliminary computations and a maximum amount of funding for this purpose was requested instead. The second preliminary computations have now been updated with actual NBCT data and the additional funding has been allocated to applicable county boards.  These Step 1 changes also caused changes to Steps 3 and 6b.

 

• An error was found in a district’s FY23 operation and maintenance expenditures (X26). Due to the fact that Step 6a funding is in part based on the statewide average expenditure/sq ft, there was a slight decrease in the funding allocations statewide.

 

I expect all updated state aid related files to be uploaded to the School Finance webpage at some point Monday, and these files can be accessed at the following link when available: School Finance Data 2024-2025 - West Virginia Department of Education (wvde.us).

 

We plan on issuing state minimum salary schedules and county salary schedules to be certified by county boards on Monday as well, so be on the lookout for that email correspondence.

 

If you have any questions or need additional information, please do not hesitate to contact OSF at 304-558-6300.

 

Sincerely,

 

 

Uriah Cummings, CPA MPA

School Finance Officer

WVDE Office of School Operations & Finance

Building 6, Room 650
1900 Kanawha Boulevard, East

Charleston, WV 25305-0330

304.558.6300 P

304.558.8867 F

uriah.cummings@k12.wv.us

The Money Question

 

April 16, 2024

Pocahontas County Board of Education Budget Information

Funding board of educations’ expenses comes from various sources of federal, state, and local grants, state and county property taxes, and sometimes charitable donations. State Aid allocations have a complicated formula and are managed by the WVDE state department accountants each year. These funding allocations can change based upon legislative changes each year and they can change throughout the year. 

The funding dollars are based upon prior year’s student enrollment, transportation costs, and square footage of academic buildings (not included are transportation, maintenance, & central office structures). Detailed information of state aid formulas is in the handouts I provided around the first part of the year. Two of these documents are entitled, “State of West Virginia Executive Summary of the Public-School Support Program Based on the Preliminary Computations for the 2024-2025 Year” and “State of West Virginia Abbreviated Summary of the Public-School Support Program Based on the Preliminary Computations for the 2024-2025 Year”. 

The 14-page document called “Final Computations Public School Support program for the 2024-2025 Year” has these computations. On page 12 of the document the counties are classified either by sparse, low, medium, and high student population density criteria. Pocahontas County, due to our sparse population and prior legislators support (including Senator Walter Helmick, now our county commissioner) saw the need to provide an increased allowance for the sparse population counties. The legislators knew the same fixed operational costs of larger populated counties were near the same expenses as our small sparse counties; but because state aid is based on student enrollment our small population counties were not adequately funded. They understood that we had to have the same services, so the formula was changed to the 1400 student rule for sparse counties. Pocahontas and Pendleton counties with the large land masses even created larger costs per pupil than other counties.

When I started in 2013, there were twelve counties classified as sparse density counties. In the 2025 budget, there are twenty-one counties classified as sparse. The other county designations include fourteen low population density, seven medium and thirteen with a high student population. 

During the first years of this 1400 student rule legislation Pocahontas County was the only county to receive funds based on the 1400 number. Then the other sparse counties were based on a percentage of 1400 students. Pendleton and Summer Counties now receive the same 1400 funding. Then the eighteen counties receive a designated percentage of 1400 students. 

Each year there is discussion by legislatures to either change or do away with this part of the state aid funding. This would have a negative impact on the twenty-one sparse counties. Pocahontas, the sparse county, and most rural county of West Virginia has the most to lose. Decisions would have to be made in school operations, personnel employment, student’s educational needs, how to maintain buildings, and transportation costs. Counties that do not have a positive balance in their accounts are taken over by the state. Boards will not have a voting privilege for school decisions. Closures of schools will occur, cuts will be made in staffing, and the county would have no voice in those decisions. 

All boards of education are required to maintain a reserve for contingency account of at least 3%, and preferably 5% of the budget. While the Government Finance Officers Association (GFOA) recommends 2 months of operating balance which is approximlately16.7%. This information is on page 5, #25, “Reserve for Contingencies” of the handout, “Instructions for Preparing and Submitting the Proposed Budget for the 2024-2025 Year”. 

     

Let us look at the “Final Computations Public School Support program for the 2024-2025 Year”.

State Aid is divided into ten steps:

Page 1:

• Column 1 Step 1a – Professional Allowance for salary.

• Column 2 Step 1b- Principal and Vice Principal salary increments for each county obligations.

• Column 3 = sum of 1+2 

• Column 4 = is the additional professional supplement which is added to column 3 to equal Column 5. This total is the allocation for professional employees. 

• 1/10 of 1% of column 5 goes to professional staff development. This is transfer from state aid.

Page 2:

• Three columns for service personnel.

• Column 1 - basic salary 

• Column 2 - service allowance 

• Column 3 - total allocation for the service staff. 

• 1/10 of 1% of column 5 goes to service staff development. This is transfer from state aid.

Page 3:

• Step 3 - the allocation for social security and workers compensation of 8.24% of wages.

• Step 4 – transportation costs, this includes bus replacement and transportation expenses. We receive as a sparse county 95% of all academic transportation expenses of the prior full year (2025 is based on 2023 numbers. We are not fund for mileage costs associated with athletic trips. The fifth column is the total allocation. 1/10 of 1% of column 2 goes to school trip funds. This is transfer from state aid.

Page 4:

• Step 5 - professional student support staff is made up of three columns.

• Column 1 basic salaries. 

• Column 2 supplement for those professionals. 

• Column 3 is the total allotment for student support staff. 

• These staff include counselors, TSS, nurse, and a social worker. The state aid has a formula per student ratio to support funding for these positions. This formula allocates seven positions for student support as a sparse county. We have nine positions, so we use other grants to offset these positions. 

Page 5:

• Step 6a, 6b, 6c,6d = Step 6.

• Step 6a – allowance for current expenses – maintenance and custodial expenses.

• Step 6b – allowance for professional substitute costs.

• Step 6c - allowance for service substitute costs.

• Step 6d – faculty senate allocation.

• Column 5 is the total of these allowances.

Page 6:

• Step 7a, 7b, 7c,7d = Step 7.

• Step 7a- instructional support- supplies, services, and salary.

• Step 7b- technology support – technology supplies and TSS staffing.

• Step 7c - advance placement for students. We use these funds for advanced placement (AP) testing.

• Step 7d – mentoring funds – this pays for mentors for new staff and professional development costs based upon strategic plans. Step 7d came from the change in state aid formula with HB206. 

• Column 5 is the total of these allowances as Step 7.

Page 7:  

• Step 8 is the total of Step 1-7.

• Step 9 is the county local share (property taxes).

• Step 10 – allocation of state aid (sum of step 8 less step 9).

Page 8- 14: 

• Enrollment information for staffing, professional and service. 

• Page 10, the last column is the number of service state aid funds. 

• Page 14, the last column is the number of professionals state aid funds. 

Budget preparation consideration:

• Loan payment of 12 years.

• Special education and health related student requirements.

• Repairs and maintenance of old buildings.

• Increase costs of fuel, electricity, food, and parts.

• Worker compensation costs.

• 10.5% increase in insurance.

• Need for professional development and costs including required state professional development costs.

• Technology updates and replacement.

• Shortfalls of Secure Rual School (SRS), Medicaid, and other federal programs.

• Staffing.

Review of Expenses from 2019-2024

We will look at 5 funds during this period. 

• Fund 11- General Funds come from state aid and property taxes. 

• Fund 51 – Capital Projects Fund – SBA and Energy performance contract

• Fund 61- Special Revenue Fund – State, local and federal grants that have specific requirements for disbursements.

• Fund 65 Fund – School Activity Funds, in 2021 school funds are required to be listed on our annual financial statement as a separate fund not as a fiduciary fund. 

• Fund 71 – Stimulus Stabilization Fund – money to assist in keeping employees, COVID measures, and assist with capital projects. 

1. Budgeted annual revenues from 19-24. 

• Revenue steadily climbed in 11 and 61 funds. We had no funding in ESSERF funds in 2019 and 2020.

2. Budget expenses – 

•  2023 budget expenses increased because we have the HVAC system coming out of those funds. 61 fund activity balances changed slightly.

• You can see the use of 71 funds budgets during 2021-24.

3. Annual revenues -    

• Revenues for funds 51, 61 federal grants and 71 funds are not received until expensed and requested per detailed draw request system. 

• State funds can be paid monthly or when a grant is approved. This depends on the grant type. Property taxes are required to be paid to board somewhere around the 10th of the month for the prior month collections by sheriff. 

4. Annual expenses by object codes for the full year. There are ten pages. I have also provided additional reports that separate some of these expenses. These are divided by fund level to give you a total of the expense for the fund. There is a description under each line for the expense. 

• Object codes from 111 to 299 are salary expenses.

• Object codes in 300 to 399 are service expenses.

• Object codes in 400-499 maintenance and repair expenses.

• Object codes in 500-599 are general expenses such as insurance, telephone, advertising, and travel expenses.

• Object codes in 600-699 are supplies for instructional, lunch program, technology, transportation, and maintenance expenses.

• Object codes in 700-799 are capitalized expense are depreciable assets.

• Object codes in 800-899 are miscellaneous expenses such as dues, reserves, debt, and judgements.

• Object codes in 900-999 are transfers, bonding, and special items.

5. Breakdown of salaries with the fixed costs including insurance, OPEB, social security, retirement, and workers compensation.

6. This sheet contains expenses that have been paid to professional employees other than contract pay that are covered by state aid or the grant that is paying for salaries. Some of these expenses can be covered under professional development funds, mentorship funds, federal grants, and county funds. 

7. This sheet contains expenses that have been paid to service employees other than contract pay that are covered by state aid or the grant that is paying for salaries. Some of these expenses can be covered under professional development funds, mentorship funds, federal grants, and county funds.

8. Page 8 is the professional substitute cost that has been paid throughout the years. This is a large expense that is not fully covered with state aid budgets or other grant funds. This expense hits our bottom line hard. We have tried ways to curb the expense but have not found a good way yet. This was discussed in legislation this past year; however, I do not think they came up with a solution. 

• In July 2015, the state discontinued the incentive to convert personal leave days for the employee’s retirement each year. The personal leave days accrue each year for personal leave days, but upon retirement the days cannot be accounted for additional days for retirement or insurance. Prior to 2015, employees in the Retirement I group could use the days to extend years of service or for insurance. Employees in Retirement IV and employed before July 2015, can you those days for service only.

• Those 200-day classroom teachers, who miss 4 days or less for a do receive a $500 bonus each year from the state. Our board continued to do the same for all other employees. The additional funds are set aside from county funds. 

9. Page 9 provides the same scenario for service staff as professional staff with the same criteria. Service incentive for the 4 days or less missed comes from the county funds.

10. Page 10 is the sum of all expenses other than the payroll accounts. You can compare sheet 5 to sheet 10 to see most of the expenses are payroll expenses. 

11. Sheet 11 is the costs of milk and food supplies for our lunch program. Years 2020 – 2023 we fed more people outside of our school environment. This year will be close to meeting those costs because of rising food costs. We had federal grants as supply chain funding to assist with the costs. At this time, I am unsure if there will be additional funds to help with the costs in the 2025 school year.

12. Document 12 has the non-salary portion of expenses for custodial and maintenance costs.

• We were able to purchase cleaning machines for the custodians with ESSERF fund in 2021.

• In 61 fund, we can see additional grants that supported custodial side of the schools.   

• In 51 fund, the SBA emergency funds were used for the high school repairs created by the downpour of water that came in the vocational building. 

13. Document 13 is the transportation costs for the six-year period in review. We tried not to code anything to the 71fund for transportation, because we knew that it would affect the revenue stream to come to the BOE in the following year. We receive 95% of all academic transportation expenses from the state aid formula of the prior year.