I pledge allegiance to the flag of the United States of America and to the Republic

for which it stands, one nation under God, indivisible, with liberty and justice for all.

J. Sparks - We have a staff member to recognize. Mrs. Gavia has been with IMSA for 16 years and has decided to retire.  She has been a great asset to the IMSA team and will be missed.

J. Sparks presented her with a plaque to commerate her 16 years of service.

B. Garrett -  Shared that she invited Ms. Harris and Ms Watson, to talk about the Consef Science Fair

S. Harris- We are smaller than North and it was just me and Ms, King who worked all year on the science fair. We had Butler come science fair preparing for Consef.

The robotics team came in 1st place, kids were so excited to participate and we took kids who were never chosen for anything else. The kids will not forget this.  

W. Watson -  Shared about the science team, we had a senior that said I am going up there. Middle school got 5th place.  This was only the 2nd time we participated in Robo-con and it broke and they rebuilt it right there and they took 1st place.

Math Kangaroo - It was a nationwide competition and this was the 1st time we participated. 

12 students also were recognized in the Autocad Inventor/Revit - only 2 of the kids were seniors.

C. Frazier - We looked at the test numbers, we spent some time on the North data, the 8th-grade students, but the other grades were behind.  We think it has to do with consistency and stability (Staff)  We talked about the new programs being implemented.

We talked about summer school and how many are participating.  We hope that it pays off when they take their first Clearsite tests.  We then spent some time talking about how we can increase things.  The high school will be getting Leader In Me. 

We are hoping to see a significant difference this year.

J. Sparks - A trend to the positive.

J. Sparks - We would like to have Michael's presentation.

Halil - will share, we talked to the school attorney.  They pointed out 2 things - 1. Our eligibility was not clear.  2. IMSA should consider hiring a licensed CPA.

J. Sparks - Just to remind the board that he has is an opportunity to possibly receive some money related to the pandemic.  We talked about it last month and we asked Halil to get some more information.  

MW - I am a California licensed attorney and our firm specializes in this type of case.  We have worked with about 25 Concept schools and about 300 schools across the states.  

MW - came back  - The IRS has not really provided assistance to schools. This is typical of working with taxes.  Remote learning, cancelation, athletics, and lunch programs. 

We feel that there is a high possibility with this program.  The attorney (Jon) felt that we needed to be a 100% positivity rate.  

C. Frazier - What was it that you said was not 100% possible 

MW - 100% of assurance - this is what your attorney wanted but that is not how tax credits work.  50% is more likely than Not -  You want to get as close to 100% as possible.

T. Miller - Help me understand why you think we have better than 51%.

MW - Explained you can do outdoor dining or take out, and that is a different level for the customer so you are limited to what you can do compared to what you could do before. Hybrid did create a different environment than the regular school year before Covid.  

J. Sparks - We are very sensitive to risk, it seemed like it was over a million dollars per campus.  How much were we going to spend out of pocket or potentially lose?

MW - 3 potential outcomes for this type of thing, it will take 6-8 months to process by the IRS.  

1. Approval
2. Denial - we would appeal
3. Approved, the statute of limitations starts to run, the 1st 2 quarters are 3 years of limitations, and the next 3 are 5 years of limitation

You should not fear the audit, only the audit you can not defend.  If they deny and deny the audit we would refund our fee.  It would require an audit and to lose the audit.  The IRS also has the opportunity to impose a small penalty for this.  We feel that you would have a high success in getting the penalties removed.  

J. Sparks - It is my understanding that you only collect the 5% fee if we are approved. 

MW - We do have a sliding scale but because Concept negotiated an agreement with them for the schools we are at 5%.

C. Frazier - Since you said there is a small chance of an audit.  We could be audited for anything not just this item?

MW - Any taxpayer can be audited for anything.  We have a client that is under audit right now and, it is isolated to the ERC filing only

J. Sparks - Toby any other questions? What is the expectation here today?

M. Arslan - to approve or deny doing this?

J. Sparks - With that do we have any other questions,  Thank you, Michael, 

MW - if there are any other questions please let me know

J. Sparks - Looking for a motion

H. Dulgeroglu -  IMSA North has received approximately 80% of its revenue and has expended approximately 78%.  

Some items are highlighted, yellow affects the budget positively and red has a  negative effect.  No issues that I see.  For the two expenses over $5,000 see below:

 Hertz  $ (5,628.95) Desk and Chair

 Hyatt Regency Indianapolis  $(5,184.87) Prom final payment

T. Miller - We have been paying attention to the reimbursements that are up at this time of year.  That was anticipated, out-of-town travel, etc. 

R. Hurrle - I was not on the accounts and did not have a credit card, which is why there are more reimbursements for May.

H. Dulgeroglu -  IMSA North has received approximately 82% of its revenue and has expended approximately 71%.  

Some items are highlighted, yellow affects the budget positively and red has a  negative effect.  No issues that I see.  For the two expenses over $5,000 see below:

Mattcon  Contractors, Inc.  $ (123,106.98)  Partial Construction Payment  

L& L Erectors, Inc.  $ (22,650.00) Partial Construction Payment 

Charter School Finance And Devel  $(6,214.89) Monthly Cons. Management Fee 

T. Miller - We have been paying attention to the reimbursements that are up at this time of year.  That was anticipated, out-of-town travel, etc. 

The Board Evaluations are due by 6/30, there are three of them.

• Board Self-Evaluation - Board Members themselves
• Board Evaluation of the School Leader (executive director/CEO) - Mr. Arslan
• Board Evaluation of the CMO/EMO - Concept Schools
•  

J. SPARKS - This applied to the fact that we do not have a clear picture of what our responsibilities are and what the responsibilities of Concept and others are.

More specifically as needed policy and procedures, The governance com, and Arslan & Murphy met this morning, to get a head start on this. We want to be transparent with everyone.  

D. Pierson - We had a great conversation so that we really can understand how to execute the things that are coming to us.  To take notes and ultimately produce, what he authorized, the board, and the schools are responsible for.

Also a refresher on the policies that the schools already have. 

J. Sparks - We will be bringing back that work to the board in various ways.  Toby mentioned training on what we expect from the board and the operations that are part of it.

M. Arslan - One of the things we would like to produce is the Governance Plan.  It is in the supporting documents, we will locate that and send it to the board members.  Then we will work on revising the document and bring it back to the board.

D. Pierson - Maybe the timing of these things and maybe refreshers

T. Miler - We reintroduced that the OEI should start participating in our Board meetings as they used to.

J. Sparks - Any questions or comments

M. Arslan - as you know we have several specific items, the first 3 items Halil touched base on them.  Income & expenses are on track.

Attendance is 90.2% North and 93.9% for West

R. Hurrle - We are not doing anything as school is out.  

M. Arslan - We were tracking tardies for West and we ended up with 1158

They have met their goals for suspension rates

J. Sparks - Ms. Hurrle you have the Principal's corner all to yourself.

R. Hurrle - Summer school is going on now, we just completed the first week.  Our librarian took 6 of our 1st-grade kids to the library and got their first cards.

We are bringing back the library and it will be in the room next to the EB center.  We are building our library with culturally appropriate books.  We are partnering with Marion County Public Library. 

 Our enrollment is 672 and if we get 700 kids the front office can get painted.

Here is where I need your help.  Our handbook has not been updated very much in a few years.  There are links there to the old handbook and the new handbook. You all have commenting rights, and you can see the things we have been discussing.  I was not comfortable putting it in the planner, they will be separate documents,  We will get your approval at the August meeting.  The meat of it is discipline.

I would like you to comment on the old one and the board will approve the new one in August.

T. Miller - Will there be a printed one?  Some parents will want a hard copy.  What is your tone for the handbook? 

R. Hurrle - I want it to be positive - not students won’t, students will tuck in their shirts, etc.  It is negatively worded now.  

T. Miller - I appreciate that.  Do we have any activity or reward for those who signed off?

W. Watson - The homeroom teachers kept the signed copy.  

R. Hurrle- We are working with our tech department, on Chromebooks, we lost a lot of them.  Kids will have the opportunity to take the Chromebook home daily and bring it back the next day.  It will be a responsibility thing for the kids.  I have a committee of 12 teacher members that will be working on it. Anyone who has the link can comment on it.  

M.. Arslan - Is the admin committee working on it?

R. Hurrle - I have 12 teachers from all grades participating in it. 

Construction updates, they are amazing, they are on time or ahead of things,  The elevator may be the only thing that is not done when school starts. We just did a sneak peek video. The last of the windows are in, things are coming in quickly. 

We are close to setting a ribbon-cutting date and want to be able to invite a whole bunch of people to the event, possibly the 3rd week of July.

J. Sparks -Maybe the board can get a tour. 

M. Arslan - As long as the stairs are open we can open the school without the elevator.

J. Sparks - Tell your experience in Chicago

Nikki - it was great to meet with other board members and meet with Murphy. It was awesome to see Mr. Owens as he presented at the event.  Interesting thoughts around PBIS, dealing with discipline problems. A lot of interesting workshops. The one thing I thought was really good, the Freedom Writer was really good, it was about finding commonalities, and getting to know the people you work with.  The concept is that you have 72 hours to take control of your classroom. 

Daniel - One of the things I will add, the connections were great it was the first time meeting the CEO of Concept. We had a number of people from IMSA attended, and I am glad I raised my hand to go. 

M. Arslan - It is 2 days for returning people and 3 days for new staff.  This is the first time they have offered it to the board members.

Daniel - Yes

Nikki - Yes

Jim - Yes

Charise - Yes

Toby -?

J. Sparks - Some of you know this Dave and Grace were so full of happiness with IMSA and asked if IMSA could accommodate the services. The services will be in the IMSA North gym. on Saturday, July 8, 2023. Visitation will be from 4-6 pm and the service will be from 7 - 9 pm.