SAVE/PPEL Key Information

To: Students, Staff and Parents/Guardians

From: Mr. Howard, Superintendent

Re: SAVE/PPEL Summaries

Recently, I have received questions regarding district spending, particularly related to projects and smaller facility improvements. A full explanation would require a deep dive into Iowa school finance, but the main focus of these inquiries often centers on our SAVE and PPEL funds. Below, I’ve outlined some key information about these important revenue sources and how they impact our district.

Established in 2008, SAVE (Secure an Advanced Vision for Education) is a statewide sales tax that replaced the former “one-cent sales tax” for school infrastructure. This fund provides districts with revenue to “ensure quality school buildings and prepare students for the 21st century.” SAVE funds are allocated to each district based on enrollment, meaning funding fluctuates with student numbers. The Union Community School District receives approximately $900,000 annually from this source. By law, these funds can only be used for infrastructure projects such as building and grounds improvements, construction or remodeling of buildings, major equipment purchases (including technology and transportation), and school safety equipment. Best practices recommended by state educational organizations suggest reserving a significant portion of these funds annually for emergency situations.

PPEL (Physical Plant Equipment Levy) is a property tax levy approved by the school board and voters. The district receives approximately $1 million annually from PPEL. Like SAVE, these funds are restricted to infrastructure and equipment expenses, including building repairs, maintenance, technology upgrades, security enhancements, transportation, and other equipment purchases.

It is important to note that neither SAVE nor PPEL funds can legally be used for salaries, benefits, textbooks, curriculum, professional development, or other general school expenses. 

Since the summer of 2022, the district has utilized SAVE and PPEL funds to fully or significantly cover the cost of the following improvements:

• Security cameras inside and outside district buildings, including both bus barns
• Security and classroom lighting improvements
• ZeroEyes threat detection program
• New classroom door locks
• Most, if not all, technology-related expenses, including iPads, Chromebooks and cases, lab computers, servers, routers, cables, and software
• Printers and copiers for school buildings
• Playground equipment and new surfacing at DG Elementary
• Two new buses and 3 school vehicles
• Mold mitigation and new ceiling, carpet, and paint in the UMS auditorium and band room (emergency project)
• Fire alarm system at LPC Elementary
• Ongoing maintenance across all buildings, including carpet and flooring, painting, sidewalks, roofing, and windows

Some may argue that we should reserve SAVE and PPEL funds for a large-scale project, such as upgrading the UHS HVAC system. However, with an estimated cost of $10.5 million, we would need to allocate our entire SAVE and PPEL funding for nearly five years to cover this expense. During that time, the district would be unable to purchase or repair buses and vehicles, replace aging technology, maintain flooring and sidewalks, update security systems, or complete any other essential infrastructure improvements. This would not be a feasible or responsible approach.

We remain committed to making thoughtful financial decisions that balance long-term planning with the immediate needs of our students and staff. Thank you for your engagement and support as we continue to invest in the future of the Union Community School District. 

Sincerely, 

John Howard, Superintendent