BY DEBBIE PAGE
In several recent work sessions, the the Mooresville Graded School District School Board heard the 2026-2027 budget proposal from Chief Financial Officer Angela Davis, grant and capital project updates, and discussed progress in implementing the district’s five-year Strategic Plan at the district and individual school levels.
PROPOSED 2026-2027 BUDGET
Chief Financial Officer Angela Davis explained revenues are difficult to predict in a budget since sales taxes are collected by the state and then redistributed. Iredell County does not keep all the taxes it takes in because of the state’s tier system that gives economically disadvantaged counties more tax money than they collect.
The money received by Iredell County is distributed to MGSD and Iredell-Statesville Schools using a formula based on each district’s average daily membership (ADM) of students. The MGSD ADM for 2026 (5,717 students ) is lower than last year (5794), which will result in a reduction of funds.
Davis also conservatively estimates the annual “true-up” (difference from estimated funds) from the county each year because of the uncertainty.
She also noted that current expense monies must also be shared with area charter schools, which 800 students within the district attend.
Looking ahead, the N.C. Office of State Budget and Management (OSBM) is also projecting state budget shortfalls in 2027-2028 because of higher than expected growth that will trigger additional individual income tax rate cuts.
OSBM staff also projects that the cost of maintaining the current level of services will outpace expected state revenues by about $6 billion by 2034 with these additional expected tax cuts.
Though the federal government is increasing or maintaining Title I, IDEA preschool grants, and Career and Technical Education, the N.C. House wants to cut $3.6 billion in Title I after already rescinding $1 billion this fiscal year. Federal and state grants may also be reduced.
The district does have healthy current expense ($17,926,821) and capital outlay ($5,586,319) fund balances as of the end of last fiscal year, but Davis warned leaner times and increased expenses are on the horizon.
During the next fiscal year, Davis expects increased demands on the district’s current expense funds, including an estimated 4 percent salary increase, a 25.50 percent retirement contribution rate (currently 24.67 percent), and an estimated $8,650 health insurance match (up from $8,500).
She anticipates no new locally funded positions and the need to use approximately $1.4 million in fund balance to cover next year’s current expenses.
In the 2026-2027 proposed budget, Superintendent Jason Gardner is asking the county to consider assuming the debt payments for district-funded renovations at two of the district’s oldest school buildings, Park View Elementary and South Elementary, which would free up approximately 40 percent of MGSD’s capital budget to maintain existing buildings.
He noted that the 2026-2027 budget continues to reflect increases in many areas due to economic impacts such as insurance premiums, fuel prices, and supplies and materials.
“As good stewards of the money provided, we endeavor to maximize each dollar provided to us to the betterment of the children we serve. We are thankful for the funding provided by Iredell County commissioners and sincerely appreciate your dedication to our children,” Gardner said.
The proposed 2026-2027 budget anticipates $29,211,582 in total current expense, a $1,306,445 increase over last fiscal year, to cover salaries and benefits, instruction, student services, programs and athletics, and operations.
Davis projected the total projected district revenues this year from all federal, state, county, and MGSD school tax sources to be $82,422,841.
ATHLETIC CAPITAL IMPROVEMENT GRANT UPDATE
Chief Operations Officer Michael Royal reported that the district had $153,036 left from a 2023 $1.5 million state athletic grant to be used only for capital improvements or equipment for athletic facilities. The funds must be spent by June 30.
Royal and staff met with the athletic directors from secondary schools to gather requests to ensure the projects selected would impact the most students possible and focused on including all sports to ensure everyone benefitted.
Athletic grant projects for this school year include:
Exterior restroom building renovations – MMS
Coach Joe Popp Stadium fence repair – MHS
AED batteries – throughout MGSD
Athletic trophy cases – MMS
Field Lighting updates – MIS/RRES
Baseball/Softball field dirt and tarps – SBMS
Track & Field record board – MHS
Gym wall pads – MMS
Wrestling room mats – MHS
Softball and baseball pitching machines – MMS/SBMS
Tennis ball machines – MMS/SBMS/MHS
Baseball/Softball dugout curbing – SBM
Football helmet reconditioning – MMS/SBMS
Athletic training equipment – MMS/SBMS/MHS
Concession Stand ($30,000 from grant and reminder from saved funds) – MMS
2025-2026 CAPITAL OUTLAY PROJECTS
Royal also outlined planned 2025-2027 Capital Outlay Projects for the MGSD Board. The 2025-2026 projects include:
Constructing annex stairs from drill pad to the breezeway
Turf installation at PVES playground
Updating the SES mobile unit to house the NC pre-K program
East Center Street building renovations
HVAC Upgrades at MMS, Magnolia Annex, and NF Woods
Additional security cameras at various locations throughout the district
Ongoing Lighting retrofits to LED
Ongoing flooring projects
Ongoing paving projects
Ongoing roofing projects
With additional “true-up” funds the district received from the county, the district also added several additional capital improvements this school year, including:
BASP Director office relocation
East Center building (roof and demolition)
Remove old pre-K mobile from SES
Upgrades and rigging repairs at the MHS PAC
Coach Joe Popp Stadium inspection and improvements (safety and ADA improvements)
HVAC controls at NFW
Converting two yellow buses to activity buses
Developing the SparkNC Lab (MHS) (partially grant funded)
FUTURE CAPITAL OUTLAY PROJECTS
Royal also reported a number of capital outlay expenditures planned for 2026-2027, including:
District-wide
Furniture & appliances to be Fire Marshall compliant
Preventive maintenance to retention basins
Mulch
Ongoing Lighting retrofits to LED
Ongoing flooring projects
Ongoing paving projects
Ongoing roofing projects
Ongoing HVAC projects
Custodial equipment
N.F. Woods
Remodel student restrooms
New ice machine
Repaint parking lot lines
Continue HVAC Upgrades
MHS
Amphitheater picnic table seating
Front landscaping
Additional lighting in the MHS B-Lot
East Center building renovations
MHS Annex
Stair re-treads
Renovate all bathroom floors
Awning roof repair
MMS
Continue MMS HVAC Upgrades (5-year plan)
Additional display panels
Media Center carpet section replacement
MIS
Repair broken slab on access road near cafeteria
Repair back parking lot cracks
EMIS
Additional display screens
PVES
Replace tile floor in hallway from double doors to old gym
SES
Replace tile flooring in classrooms/hallway
Install pour-n-play surface at Pre-K playground to remedy drainage issues
Replace asphalt walkway around school with sidewalk
Install concrete steps from hill to playground
New tile flooring in classrooms at SES (1 hallway per year)
LONG RANGE CAPITAL PLANNING
Royal also discussed the district’s long-range capital planning, with a projected $11.3 million in upcoming projects, including:
Upcoming HVAC upgrades & projects (~$5.6 mil)
Upcoming roofing related projects (~$4.1 mil)
Upcoming window & door projects (~$270k)
Upcoming plumbing related projects (~$650k)
Ongoing paving projects (~$600k)
MGSD STRATEGIC 2023-2028 PLAN UPDATES
In 2023, the district adopted five year plan focused on four overarching goals:
Maximize Opportunity & Achievement: Focusing on a student’s individual strengths, interests, needs, and culture allows them to reach their full potential. Exposure to various career pathways and opportunities to develop life skills prepares students for their future.
Safe, Happy, and Healthy Environments: Learning and productivity flourish in an environment that is safe, happy and healthy. Everyone should feel safe to express themselves in an inclusive and respectful environment. A climate of happiness increases meaningful engagement. A healthy environment provides support for physical and mental health.
Recruit, Grow, and Retain: The success of a school district rests in the quality of its staff. A commitment to recruiting, growing, and retaining the best and brightest staff ensures excellence in every aspect of the school district.
Culture of Relationships: A successful district values inclusivity, effective communication, positive relationships, and is the heart of our community. Staff, students, and families want to be involved in schools where they are known, cared for, valued, and empowered. The community needs to feel connected to the work of the district.
Staff presented mid-year updates to the board regarding progress on the year three of the plan.
In the Maximize Opportunity & Achievement Goal, the district will continue:
Core curriculum implementation.
Consistent intervention and use of an enrichment block.
Continue student career development plans.
Implement Skills for the Future that develops students’ durable skills.
Continue engagement with the Future of HS Network.
In the Safe, Happy, and Healthy Goal, the district will continue:
Improvements to physical safety.
SRO engagement.
Reunification Drill development.
Enhanced safety measures at MHS and NF Woods.
To refine alternative learning K-12.
Expansion of partnerships including Mental Health Awareness and Resources
In the Recruit, Grow and Retain Goal, the district will continue:
To refine staff recruitment efforts.
Staff and leadership development.
Creating inclusive environments for all.
Research and planning for modernized systems.
In the Culture of Relationships, the district will continue:
Developing a common communication framework.
Developing a volunteer framework.
Additional training and support for families
Targeted community outreach
Individual school principals then presented their progress in meeting the district strategic plan’s goals and mid-year plans to ensure achievement of them at the school level.