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September 11, 2018

Updated: Feb 27, 2023

Chair Parks called the meeting to order at 7:00 PM. Richard Parks, Greg Dalling, Eleanor Stone, Aimee Dawson and Jessi Gerdes were the Board members present. Barbara Bush, the Administrative Manager was also present; no members of the public were present.

Administrative Manager Bush presented the July meeting minutes. Vice-Chair Dalling moved to approve the August meeting minutes. Director Dawson seconded the motion. No discussion was needed; all voted in favor; none opposed. Motion passed.


Administrative Manager Bush presented the financial statements for the month, including a Recent Transaction List and a Budget vs Actual Operating Report. Secretary/Treasurer Stone moved to approve the financial statements and outstanding bills for the month (Gardiner School appropriation payment was approved pending approval by the School Board). Vice-Chair Dalling seconded the motion. No further discussion was needed; all voted in favor; none opposed. Motion passed.


Director Dawson moved to approve the district budget report. Director Gerdes seconded the motion. No further discussion was needed; all voted in favor; none opposed.

In Old Business, the Board discussed the NYEF BrewGrass fundraiser and the advice received from counsel. Points were made with reference to the items being sold at the fundraiser could be considered “luxuries”; it was an “entertainment” event; and the precedents set by the Big Sky and West Yellowstone resort districts. Board Chair Parks suggested the Board has three choices: amend the Ordinance, let this event pass or charge tax on their sales. Secretary/Treasurer Stone moved that the NYEF’s BrewGrass fundraiser was subject to the resort tax. Director Gerdes seconded the motion. In further discussion, Vice-Chair Dalling stated that the “intent of ticket purchase” holds some weight. He recused himself from the vote due to his standing on the NYEF’s board.

Secretary/Treasurer Stone questioned what percentage of the profits were going directly to children’s activities. Director Dawson stated a distinction should be made between “youth activity programs” or “luxury events”. Director Dawson also recused herself from the vote due to alliance with other youth programs. Chair Parks stated that donations without goods and services would not be subject to the tax. A vote was held with 3 votes in favor and 2 abstentions. Motion passed.

The next regular meeting will be held on Monday, October 15th at 7:00 PM at the Gardiner Visitor Center. Director Dawson moved to adjourn the meeting at 8:19 PM. Secretary/Treasurer seconded the motion. No discussion was needed; all voted in favor; none opposed. Motion passed.

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