Meeting Agenda
Meridian Cemetery Maintenance District
Budget Public Hearing Agenda
August 7, 2025
5:00 P.M.
Special Board Meeting
5:30 P.M.
Meridian Cemetery Office
895 E. Franklin Rd.
Meridian, ID 83642
This is a public meeting, and the meeting room will be open. Seating capacity is
limited.
You may submit an email comment to the District no later than 4:00 p.m. on August 6,
2025, at the following address: manager@meridiancemetery.com or leave a voicemail
comment by calling 208-888-5705. Any email or voicemail comment may be shared with
the Board.
If you need communication aids or services or other physical accommodations to
participate or access this meeting or program of the District, you may contact Mark
Magdaleno at 208-888-5705 or manager@meridiancemetery.com, and every effort will
be made to adequately meet your needs.
1. Budget Public Hearing – 30 minutes
a. Review and Consider Proposed FY 2025 Amended Budget and Receive Public Comment
b. Consideration of Resolution No. 2025-02, Approving the Amended FY 2025 Budget –
Action Item
c. Review and Consider Proposed FY 2026 Budget and Receive Public Comment
d. Consideration of Resolution No. 2025- 03, Approving the FY 2026 Budget – Action
Item
e. Review and Consider Proposed Reservation of Foregone for FY26 and Receive Public
Comment
f. Consideration of Resolution No. 2025-04, Approving Reservation of Foregone for FY26
– Action Item
2. Special Meridian Cemetery Board Meeting
a. Call to Order
3. Approval of Minutes and Expenses as emailed to the Board
a. Minutes for June 2025 – Action Item
b. Expenses May 2025 – Action Item
c. Expenses June 2025 – Action Item
4. Recurring Business
a. Approval of May 2025 Financial Report – Action Item
b. Approval of June 2025 Financial Report – Action Item
c. Manager’s Report – Action Item
5. New Business –
a. 6. 7. Amendment to Handbook – Action Item
Public Input – limited to 5 minutes per patron for a maximum of 15 minutes.
Executive Session – Pursuant to Idaho Code § 74-206(1)(b) – To consider the evaluation,
dismissal or disciplining of, or to hear complaints or charges brought against, a public
officer, employee, staff member, individual agent, or public-school student.
Adjourn
____________________________________
NOTICE OF PUBLIC HEARING
MERIDIAN CEMETERY MAINTENANCE DISTRICT
PROPOSED AMENDED BUDGET FOR FISCAL YEAR 2025
The Meridian Cemetery Maintenance District (“District”) Board will hold a public hearing for the proposed
amended FY 2025 budget (January 1, 2025 – December 31, 2025) on August 7, 2025, 5:00 p.m., at the
cemetery office located at 895 E Franklin Rd, Meridian, ID 83642. The proposed amended budget may be
examined at the cemetery office Monday through Friday from 8:00 a.m. to 5:00 p.m. and is posted on the
District’s website: https://www.meridiancemetery.com/. Written or oral comments about the proposed budget
are welcome. Those comments should be sent to Mark Magdaleno at mark@meridiancemetery.com and must
be received by 4:00 p.m. on August 6, 2025.
FY 2025 Budget. FY2025 Amended Budget
1,613,714.50 1,054,216.68
1/1/2025 Anticipated cash on hand 2025 Anticipated Income
Sale of Lots 30,000 45,000
Interest 14,000 53,000
Niche Sales 12,000 12,000
Openings 80,000 85,000
State Sales Tax 40,000 44,400
Perpetual Care 10,000 10,000
Service Overtime 7,000 7,000
2024 Property Tax Levy
750,538 750,538
2,557,252.50 2,061,154.68
Expenditures
Wages Full Time 350,000 350,000
Part Time 80,000 85,000
Time off Accrual 12,000 12,000
Secretary Treasurer 15,000 35,000
Commissioners 3,000 3,000
Overtime 17,000 17,000
Social Security 23,180 23,180
Medicare 5,421 5,421
PERSI Retirement 36,000 36,000
Insurance & Bonds 84,152 84,152
Bank Fees 1,400 1,400
Cemetery Expansion 1,304,786.50 759,688.68
Capital Outlay- Roads for New Addition 250,000 250,000
Cemetery Ground Prep 8,000 8,000
Contingency Account 50,000 50,000
Employee Training 1,000 1,000
Equipment New Mower 25,000 25,000
Equipment Service Parts 20,000 20,000
Gas/Diesel 12,000 12,000
General Expenses 26,813 26,813
Irrigation Parts/Repairs 25,000 25,000
Landscaping 8,000 8,000
Manual Operated Tools 2,000 2,000
Mapping & Inventory of Existing Cemetery 6,000 6,000
Office/Shop Supplies 7,000 10,000
Office/Shop Maintenance 10,000 15,000
Perpetual Care – Repair & Maintenance 70,000 70,000
Professional Services 40,000 40,000
Road Repair/Maintenance 25,000 25,000
Small Engine Equipment 5,000 10,000
Spray & Fertilizer 20,000 30,000
Training 1,000 1,000
Utilities 12,000 12,500
Website 1,500 2,000
TOTALS. 2,557,252.50 2,061,154.68
Portia Flynn, Secretary-Treasurer
Meridian Cemetery Maintenance District
4915-8661-7173,V.1
____________________________________
NOTICE OF PUBLIC HEARING
MERIDIAN CEMETERY MAINTENANCE DISTRICT
PROPOSED BUDGET FOR FISCAL YEAR 2026
The Meridian Cemetery Maintenance District (“District”) Board will hold a public hearing for the proposed FY 2026
budget (January 1, 2026 – December 31, 2026) on August 7, 2025, 5:00 p.m. at the Meridian Cemetery Office located at
895 E Franklin Rd, Meridian, ID 83642. The proposed budget may be examined at the cemetery office Monday through
Friday from 8:00 a.m. to 5:00 p.m. and is posted on the District’s website: https://www.meridiancemetery.com/. Written
or oral comments about the proposed budget are welcome. Those comments should be sent to Mark Magdaleno at
mark@meridiancemetery.com and must be received by 4:00 p.m. on August 6, 2025.
1/1/2026 Anticipated cash on hand. 948,447
2026 Anticipated Income
$
Interest 45,000
$
Niche Sales 12,000
$
Service Overtime 7,000
$
Perpetual Care 10,000
$
State Sales Tax 44,400
$
Sale of Lots 45,000
Openings 85,000
$
$ 248,400
$
2025 Property Tax Levy 750,538
$
Total Cash Assets 1,947,385
Expenditures
$
Wages Full Time 365,000
$
Part Time 80,000
$
Time off Accrual 14,000
$
Commissioners 3,000
Social Security (.0620 on $365,000) $
22,630
$
Medicare (.0145 on $365,000) 5,292
PERSI (.1118 on $320,783) 35,863
$
$ 525,785
Insurance & Bonds
$
Employee Medical 65,000
$
State Insurance Fund 10,000
$
ICRMP 9,000
Life Insurance 1,200
$
$ 85,200
$
Bank Fees 1,200
$
Roads New Addition/Pump House 410,000
$
Capital Improvements 543,800
$
Cemetery Ground Prep 10,000
$
Contingency Account 50,000
$
Employee Training 1,200
$
Equipment Service Parts 20,000
$
Gas/Diesel 14,000
$
General Expenses 26,000
$
Irrigation Parts/Repairs 25,000
$
Landscaping 10,000
$
Manual Operated Tools 2,500
$
Mapping & Inventory 6,000
$
Office/Shop Supplies 12,000
$
Office-Shop Maintenance 15,000
Perpetual Care – Repair & Maintenance $
70,000
$
Professional Services 40,000
$
Existing Road Repair/Maintenance 25,000
$
Small Engine Equipment 10,000
$
Spray & Fertilizer 30,000
$
Utilities 12,500
$
Website 2,200
$
Total Expenditures 1,947,385
Portia Flynn, Secretary – Treasurer
Meridian Cemetery Maintenance District
4896-7329-3909, v. 1
$
1,336,400
——————————————
Notice of Public Hearing
Meridian Cemetery Maintenance District
Reservation of Forgone Property Tax Revenue for
Fiscal Year 2026
A public hearing for consideration of the reservation of an estimated amount of $37,656.00 in
forgone property tax revenue related to the Meridian Cemetery Maintenance District based on
not taking the 3% growth factor, as well as the new construction value, as allowed for under
Idaho Code Sections 63-802(1)(a), 63-802(1)(a)(i), and 63-301A(3), as reflected in the District’s
proposed budget, will be held on August 7, 2025, 5:00 p.m. at Meridian Cemetery Office 895
E Franklin Rd, Meridian, ID 83642. The hearing is being conducted as required by 63-
802(1)(f). Additional information concerning the reservation of foregone property tax revenue
may be examined at the cemetery office located at 895 E Franklin Road, Meridian, Idaho,
Monday through Friday from 8:00 a.m. to 5:00 p.m. and is posted on the District’s website:
https://www.meridiancemetery.com/. This public hearing will be held in conjunction with the
public hearing for consideration of the District’s FY2026 proposed budget. Written comments
should be sent to Mark Magdaleno at mark@meridiancemetery.com and must be received by
4:00 p.m. on August 6, 2025.
Portia Flynn, Secretary –Treasurer
Meridian Cemetery Maintenance District Board
Publish July 25, 2025
4934-2981-7941, v. 1
Notice of Public Hearing
Meridian Cemetery Maintenance District
Reservation of Forgone Property Tax Revenue for
Fiscal Year 2026
A public hearing for consideration of the reservation of an estimated amount of $37,656.00 in
forgone property tax revenue related to the Meridian Cemetery Maintenance District based on
not taking the 3% growth factor, as well as the new construction value, as allowed for under
Idaho Code Sections 63-802(1)(a), 63-802(1)(a)(i), and 63-301A(3), as reflected in the District’s
proposed budget, will be held on August 7, 2025, 5:00 p.m. at Meridian Cemetery Office 895
E Franklin Rd, Meridian, ID 83642. The hearing is being conducted as required by 63-
802(1)(f). Additional information concerning the reservation of foregone property tax revenue
may be examined at the cemetery office located at 895 E Franklin Road, Meridian, Idaho,
Monday through Friday from 8:00 a.m. to 5:00 p.m. and is posted on the District’s website:
https://www.meridiancemetery.com/. This public hearing will be held in conjunction with the
public hearing for consideration of the District’s FY2026 proposed budget. Written comments
should be sent to Mark Magdaleno at mark@meridiancemetery.com and must be received by
4:00 p.m. on August 6, 2025.
Portia Flynn, Secretary -Treasurer
Meridian Cemetery Maintenance District Board
Publish July 25, 2025
4934-2981-7941, v. 1