---

   The Northland School District ended fiscal year 2025 on stronger financial footing, according to a report presented during the regular school board meeting Wednesday, Nov. 12 by the district’s auditor.

While overall enrollment continues to decline slightly, with resident Average Daily Membership (ADM) down 1% from 2024 and 0.4% since 2021, the district managed to close the year with a surplus instead of a deficit. Approximately 30% of resident students are open enrolling to other districts, though this is partially offset by nonresident students choosing Northland.

   Total General Fund revenues for 2025 decreased 1.3%, or about $107,000, from the previous year. The decline was largely due to the end of federal Elementary and Secondary School Emergency Relief (ESSER) funding. However, state aid rose by $258,000 and local property tax revenue increased by nearly $50,000, helping offset the loss.

   Expenditures dropped 5.3% from 2024, largely because of one-time construction costs related to the bus garage project in the prior year. Although the budget projected a deficit of more than $212,000, the district ended the year with a $151,000 surplus as revenues slightly exceeded expectations and expenditures came in lower than planned.

The unassigned General Fund balance rose to $903,000, equal to 13.8% of annual expenditures. While this is an improvement from 10.9% in 2024, it remains below the board’s goal of maintaining at least 15% in reserves.

   The auditor noted that Northland’s per-student revenues and expenditures remain above the state average. Over the past five years, revenues per pupil have increased 25%, while expenditures have risen about 20%.

In other areas, the Food Service Fund ended the year with a $26,000 deficit, its second in five years, due to higher staffing and supply costs. In contrast, the Community Service Fund reported its first surplus in five years—about $75,000—boosted by a higher tax levy, additional Pathways funding, and greater local support.

   The auditor concluded that the district’s overall financial position improved in 2025, crediting strong expenditure management and higher local and state revenues. However, continued monitoring of enrollment trends and fund balances will remain important in the coming year.

   The board also heard a report from Elementary Principal Janessa Green with her sharing the fall benchmark testing data for each grade level. With the annual district improvement goal being all students showing a minimum of one year’s growth and having a 10% increase of students achieving this goal from fall to spring, the current percentage of students on track for reading and math respectively are as follows: 38% and 43% of Kindergarten; 21% and 57% of first graders; 19% and 25% of second graders; 16% and 53% of third graders; 53% and 42% of fourth graders and 39% and 32% of fifth graders. Green also mentioned she has started sharing weekly posts on Facebook of elementary celebrations.

   In other Board action:

   • Accepted gifts/donations from the following: Women’s Council of St. Edwards Church in the amount of $100 for hair treatment kits; $125 from St. Paul’s Catholic Church for hair treatment kits; $168 from Salem Lutheran Church for kids’ coats and $250 from Northland Lions for boys basketball.

   • Approved the 2025-2027 Northland Remer Education Minnesota Master Agreement.

   • Approve the hire of the following: Julie Erpelding as Business Manager effective Jan. 1, 2026; Cody Washburn as Junior High Boys Basketball Coach for the 2025-2026; Sam Sparen as Junior High Boys Basketball Coach for the 2025-2026; Julie Brierley as Paraprofessional effective Oct. 20 and Jessie Hancock as Custodian effective Nov. 10.

   • Accepted the resignation of Steven Haase as Custodian effective Oct. 17.

   • Approved the At Will Employment Agreement with Business Manager Julie Erpelding.

   • Learned what an IEP (Individualized Education Program) is and the process in determining when a student needs one.

   The board has scheduled the following meetings: the regular meeting, Wed., Dec. 10 at 5:30 p.m. and the Truth in Taxation meeting, Wed., Dec. 10 at 6:30 p.m. All meetings are held at Northland High School.

---