001become educated, self-sufficient, and responsible citizens. We are committed to providing every student a diverse, quality education within a safe and secure environment through a dedicated, innovative, and highly qualified staff in partnership with parents and the community at large. Please stand for the pledge of allegiance. I pledge algiance 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. >> Go ahead and call the role, please. Mr. Rick, >> present. >> Mrs. Shrock, >> here. Miss Fontana, >> here. Dr. Bachmann >> here. >> Mr. Zimmerman >> here. >> We have a quorum. Excellent. Next, I need a motion for us to go into executive session to consider the employment of a public employee or official. >> So move. >>
002Second. >> All right. Call the role, please. Mr. Rick, yes. >> Mr. Zimmerman, >> yes. >> Mrs. Shrock, yes. >> Miss Fontana, yes. >> Dr. Bachmann, >> yes. Motion carries. got to go with it. >> Yeah, that was sad. >> Oh, and too like you find you find us. [snorts] >> Okay, just to get everyone caught up. Uh we have already read the mission, said the pledge, had an executive session, and now we're just moving right along. So item three is approval of agenda. Recommendation to approve the agenda of the regular board of education meeting. Additions or deletions to the agenda. So move. >> Any discussion? Okay. >> Wait till we get there. >> You want to do >> follow you? I'd rather bring have a read it and we'll table. >> Sounds good. All
003right, if we're ready to go, let's call the roll. Mr. Rick, >> yes. >> Mr. Zimmerman, >> yes. >> Mr. Shrock, >> yes. >> Miss Fontana, >> yes. >> Dr. Bachmann, >> yes. >> Motion carries. >> Thank you. Okay. Next up, approve the minutes of the organizational meeting and the regular meeting, both dated January 7th, 2026, and the special meeting dated January 19th, 2026. Move. I'll second it. Any questions, comments, concern? Right. Call the RO. Miss Fontana. Yes. Mrs. Shro. Yes. Mr. Rick. Yes. Shane. Dr. Bachmann, >> yes. >> Mr. Zimmerman, >> yes. >> Motion carries. Okay. Next up, best part of the night, and we've got a lot to celebrate tonight. Um, we are going to be recognizing our Delian Corral, Quaker Corner, and Welty Middle School. So, first up, let's go with Delian
004Corral. We're gonna make this really awkward for you all because we're gonna stand right. [laughter] >> So, first of all, thanks for having us again tonight. Um, it's really great to see everyone. Uh, usually I just bring a quartet, but I'm going to put on a whoever can come tonight. Why don't we just sing these together and and have a good time doing this. For those of you who don't know, the Delpian Carell has been delivering singing Valentine's for over 40 years now. Every every year at Valentine's Day, we we make these deliveries. And my opinion, you get the most bang for your buck with the Valentine by the Delian Corral because while everything in the world has gone up in price, we have stayed the same price since 2009. So for $15, you can
005get you can get a group of people out to say and embarrass somebody all to death. >> [laughter] >> So, we're going to have our girls start and we we just sang Let Me Call You Sweetheart. So, you'll hear from them and then we'll have the guys come up. [singing] [music] >> I'm in love with [music] you. As we [singing] hear you whisper that [music] you love me [singing] too. The loveing in your eyes are [music and singing] true. Let me call you sweetheart. I'm in love with you. Let me [singing and music] call you sweet heart. I'm in love [singing] with you. With love from all [music and singing] the guys are coming up, I'll say this is one of our two major fundraisers that we do every year for our trip. This year,
006the Delping Crows just traveled all the way over to Pittsburgh, Pennsylvania. Uh we're going to while we're there, we're going to have an opportunity to do some sightseeing. We're going to see The Great Gatsby, which is I'm excited about that, and maybe do some performing while we're there as well. So, we we like to raise money by doing what these people do best, which is sync. So, that's that's why we do this at our variety show. Have we gotten our lives together yet, guys? [laughter] All right. So, now We have a special. [singing] [music] Let [singing] me call you, sweetheart. [music] I'm in love with [singing] you. Let me hear you [music] whisper that you love me. Keep the love glowing [music and singing] in your eyes. So true. Let me [singing] call you sweetheart.
007I'm [music] in love with you. Let me call you [music] sweetheart. [singing] I'm in love with you. with love from all [music] of [singing] us. >> Thanks again so much for having us. I wish we could stick around for the whole tour meeting, but about half of us have to get back to musical rehearsal. So, [laughter] we're going to take off. Thank you. >> Thank you so much. That was amazing. >> Yeah. details >> as they are filtering out. Next up, we're going to have Quaker Corner whenever you are ready. Okay, thank you so much for having us tonight. Uh we were asked just to share a little bit of uh some of the projects that we had going on. One of the biggest ones that I'm most excited about is the Quake Corner. Uh
008we've been making some coffee for our staff members uh and accepting donations uh from those staff members. We we take the orders via Google classroom or Google form as you can see on your paper. So they pre-order. We have those reports on Thursday and then we start preparing them first period on Friday morning. Um I'm joined tonight by Michael Shaw, Alex Nland, and AJ, Alex Ford, and Mrs. Scholowski, one of our pair professionals in our classroom. We couldn't do any of the things we do without her or Mrs. Kleti. She can't be here tonight. Uh but it's really a huge group effort and it's been a great vocational uh preparation. So the students not only prepare the coffees but they inventory the cups. Uh they inventory we take a look at our our math do
009a lot of money math based off our Quaker corner stuff. So some real life skills as well. Uh and then it's just a lot of fun to get everybody involved and it's been a huge districtwide event. So, the library department actually had an extra uh printing machine, like a sticker machine. So, Mrs. Class helped us out. And now we have stickers that you can personalize each order just like at Starbucks. It says the uh order and the details on how much on each cup. And then we made our own Quaker Corner logos that we put on each of the cups. And we sell hot coffee, uh tea, make some iced coffee, and then this year we added the ice caramel macchiato, which is a search. But probably the biggest thing that is uh really shined
010from not only the vocational skills and the counting the money and and those things, but the uh the staff has been coming to the classroom second and third periods to pick up and so they're getting some more exposure to our students and our students to them. Uh the Mr. Scabon's class, the 3D printer, we're able to 3D print us some cup holders for our coffee shop. Uh the art department has gotten involved at some point and then uh Mr. Homemark's uh academic challenge team had a fun coffee because we were getting a lot more orders than what we had and what we have is a 12 cup uh coffee pot and he said, "Hey, we have this big bun." And so now we use that. So now what I've seen is the whole community kind
011of come together to make this launch and now we get a lot of exciting people that come on Fridays and look forward to it. So, it's been it's been really great. Uh, Michael, what would you say one of your favorite things to do in the coffee shop is? Do you like making the hot chocolates? >> He makes hot and he's a really great sticker guy. He loves putting the quaint the corner stickers on the cup. What about you, Alex? >> He loves doing the money. [laughter] >> Oh my god. There you go. What are your favorite things to do? [clears throat] Yeah, the iced coffee. Did you like one of the iced coffee? >> Yeah, >> the iced coffees for sure. So, the other great thing is the National Honor Society, Mrs. Puka just left,
012but we partnered with them last year. She has three volunteers each period, first period, second period, and third period. Uh, those students come in and it's part of their community service, but it also helps with intera integration. And I think I thought I saw some guest Mauricas. I've had a couple of them already in the classroom, but it also helps uh just kind of inner inner working with our students and you know the other students in the building. So, it it's it provides a really really great learning opportunity and uh an overall community feeling because everybody comes in a lot of times come in like I never realized how big this room is or you guys have a fish tank in here or there's a kitchen in here. There's a lot of cool stuff. So,
013that exposure has been beneficial both ways mutually for our kids and them. Um, and then the other program we do is we we help the dietary people and Mrs. Shalowski had been doing this for for many years. Uh, when I came into the classroom, uh, it was a project that I I was like, "Oh, yeah, okay. We can help pack breakfast bags." And as I sat away uh at my desk and kind of watched it happen, what Mrs. Schillowski really does a lot of the work. She goes and gets the breakfast stuff and everything and we pack the bags in our room. But the way that we do it, we set up an assembly line and we make sure that all those bags are packed. Some of the impressive numbers on the on the back
014there, we pack 60 bags every day. We're packing four days a week. So that's about 6,800 breakfast bags we pack in a in a week that go to our elementary schools. East York and >> what? East York and S. Okay. So those elementary schools when those elementary school students get through breakfast they are packed by our kids here in our room. So it is another contributing to the overall community. It gives our our students ability to give back to our school community but also those vocational skills are built in uh as far as taking turns and waiting our time and that assembly line stuff that they'll you know could very well see when they work. >> That is history. >> I want to thank you for the life skills you're helping with with those students.
015>> Yeah. Very appreciative. you know, it's that's that's why we're here. And I think it's uh we've done a great job. We have a wonderful building. We have a wonderful district of people that are are supportive and have always gotten behind our class and any initiative that we've taken. Uh it's been fantastic. So, it's something to be celebrated. Yes, sir. >> I want to thank you as well for everything you guys are doing. I love uh I love all the pictures. I love what the kids are doing. Um we have something similar where I where I work. And I guess my question is I know you're in the early stages. Do you think maybe at some point it could be for students as well in the long run. >> Yeah. >> Coffees in the Yeah,
016>> sure. Well, we have to be careful service to [laughter] open up a couple different other things. Uh >> and send them home. [laughter] Yeah, that that's the ultimate dream though. I think uh the hire of Heather Okconor uh as our special ed uh director, she's come on and really excited about some programs and we've talked about maybe the future eventually turning to a school store where our students come to help run that school store, but it's a district school store where uh oh, and the other exciting thing is this year we've also partnered with the accounting class. So the accounting class has been reviewing all of our uh you know our orders and our our intake of of monies and stuff. So they have some real world class stuff experience in there as well.
017So the idea is that maybe eventually it could open up to a school store ran by more than just our students but the whole district. So >> wonderful business class that we're starting next year too. >> So we might to kind of market it a little bit. Oh, that'll be fun. >> Oh, that's great. >> Operation. >> Love this. >> Very good. >> So, I just want to give a shout out. I mean, I'm You're not allowed even by the way. >> But, uh, you know, we we tossed this idea around about a Quaker corner, the Quakers Cafe, and he has just ran with it and just taken it to the next level more than anything that I originally thought of. So, kudos to him and his group. They're amazing. >> The kids have done
018the kids have really done a fantastic job and they they have thrived. So, uh I'm I'm only more excited to see where this project continues to grow and I think it'll it'll be a pride and joy of the district as well in the future. So, thank you so much for having us. >> Thank you so much. >> Last but not least, >> yes, Wely's gonna jump in on this. >> Wely Middle School. Before we start talking about Malti, I my last two years, those of you that don't know, I spent as assistant principal uh at the high school and when he first started talking about that program, I got excited about it. Everybody got excited about it. Everybody rallied around it and he's done a phenomenal job. I just think that's great. It just keeps
019tracking upwards and and they're doing more and more stuff. So, that's been absolutely great. about the high school. Um, so my first year here at middle school, uh, Mrs. Seats, Mrs. Seats, uh, is my assistant principal. Um, when she came in last year, um, that was one of the things she was really down about was wanting to get this buddy program started. Um, and we had worked with the previous district together and we had something similar to that. Um, but she was she was really on fire about that getting high school students to connect with middle school students to kind of lead them and and mentor them and uh and so she was she was all about it. I was all for it. But we were kind of working together as I was the assistant
020principal of the high school and she was the assistant at the middle school and then fortunately uh this year I was able to work with her much more closely as the principal at the middle school and and she was taking this program on and and just absolutely I'm not there. Okay. So, uh, yeah, at my previous school, we had a mentor program with like high school kids in elementary, and I was thinking, um, it's really difficult transition from school to school. Uh, and our sixth grade transition is tough for a lot of kids. And if we can partner some of our really good leaders, our quality kids in the high school with some of our sixth graders just pilot the program. Make it something fun where basically uh twice a month they meet in the
021library in middle school. They eat lunch together and then they play games. So it's kind of informal. Uh but we just want kids to enjoy coming in to have a connection with another kid. I think that's important to I mean we have a lot of great adults but I think it's important for them to have other connections with peers. So people sitting around this table have all contributed in helping. So if you guys want to stand up please stand up too. Miss Lever and uh Miss B have been instrumental in helping me. So all of our high school students uh had to go through three days of training before they were even allowed to be a part of the program. We set some rigorous standards for them because we want to make sure that we've
022got quality papers which we have a large amount of them and this is only representing four. We have about 12 that come. Then we have about 14 sixth graders that come uh twice a month. So, if you guys want to introduce yourselves uh to the board and then tell them one thing that you like about doing this, if you don't want to say one thing you like, just introduce yourself and >> we want you to one thing I like is whooping Josh's butt in this respond. >> Yeah. Um, my name is Kylie Smith and I just like talking to and connecting kids. That's my favorite. >> My name is Taylor Shaloski and my favorite thing is probably just playing games and just talking to them. >> My name's Marcel Loer and I love hearing their
023stories about middle school and it like it brings us back to we were in sixth grade. My story on that. >> I'm Joshua Holmes. The one thing that I like about it is because you get to meet people's in higher grades and and see what they like to do, what they do and and like a higher grade than you. >> Yeah. >> Did you connect more sometimes? [laughter] >> No mercy. All right. >> Yes. Thank you. This is excellent. >> Mr. I know we're spotlighting middle school, but there really is a high school. It's a unique opportunity to have the high school so close uh that we really can do some of these programs that if things are so good spotlight is always my favorite part of a regular meeting. Um, but tonight it especially
024just warms my heart just seeing how much community building is being made here. So, thank you all so so much for what you're doing for our community. All right. Um, there there isn't any recognition or public participation tonight. So, we're going to go ahead and jump to the treasurer's report. Time out. I forgot it again. You all are more than welcome to stay hear Mrs. Irwin's wonderful presentation on the five-year forecast. But if that's not something that is interesting to you, please you can go ahead and leave. Now's a good time to go. [laughter] >> And one of these meetings I'm going to remember to excuse everybody. >> Sign. I know. I need I'm Patty. Are you here for class? >> Yeah. You probably want to stay. for government or [laughter] >> Michael. Great job.
025Good job. >> I think that's the >> Great idea. Great idea. the rest [laughter] needed to talk to. Go have them stand up, introduce themselves. [laughter] >> Sit there like >> tonight is your night, >> right? >> I'm going to move all government legislation. I [laughter] feel like it everyone's favorite topic. >> Yes. >> All right. So coming out here, I am going to before I do the forecast, I'm going to go over property tax reform and the legislative updates that happened this year. Um, most of these became effective January 1. Some of them were March 16th. So there's about 3 months difference. Um the reason this happened is our legislators decided it was time for um property tax reform for our um community members because the community is struggling so bad with some of
026property taxes. So let's get started. Maybe not going anywhere. All right. So before we go any further, first thing you need to know is how school mileage is calculated. And um this is very very basic on a $100,000 home. If you go on the county website, what you do is the uh market value is 100,000. That means the assessment 35% of that. So on a $100,000 home, market value is 35%. One mill is $1 per 1,000 of assessed value. School millage includes inside mills and outside mills. And this is going to become very very important as I go through this. New Philly currently has four inside mills and we have 35.6 outside mills. We also have two emergency levies in place that are out currently not included in our outside bills. So simple tax calculation
027example on a $100,000 market value. $35,000 is the assessed value times 1 mil divided by 1,000. So for every $100,000 home, one mil is $35. Before I go any further, most of you with the exception of you guys have heard of what's called House Bill 920 in the 20 mil floor. And to start this out, I want to make sure that you understand that the residential agricultural value here I'm using these are examples. This is not New Philly's data. The reason I've done that is because if I use New Philly's data, I would have to go clear back to 1998 and work forward and it would be huge and it would just not be good for the example. But what I want to teach you here is how um millaged calculates, how it works. So
028you'll notice over here we have a full voted millage 39.6 [clears throat] is what New Philly's full voted millage. remember four inside mills and 35.6 outside mills. So when that's voted in, we get that first year, we get that full millage and and this would be the first year historically when it happens. What happens is House Bill 920 says, "Okay, we're going to give you the first time, we're going to get calculate the revenue that you'll collect from that. And then as the values, the residential agricultural value increases, we're going to freeze that dollar amount and that's all you're going to get." Keep in mind, this is a simple example. I've stripped out new construction. when I've stripped out new levies because that changes the whole game. But you what you'll notice is as residential
029agricultural values increase, the effective millage continues to decrease. So what happens is they freeze the dollar amount we're going to collect and it's the millage is calculated on that and that's how you get your effective millage. Once you get down to 20 mills the you start receiving growth on your dollars and the mills are now frozen. So just so you understand while we are above the 20 mil floor our amount of collections are frozen and when we hit the 20 mil floor we start to see growth in our revenues. The reason this happened was when they passed this and I believe it was passed in 1973 was it was to prevent automatic increases in in taxes. So it they were trying to do what they're actually trying to do today. They were trying to slow
030the taxes that people pay. Um as property tou values increase effective millage is reduced which is what I've told you. Our revenue stays flat. When you hit that 20 mil floor, that's when you see revenue growth. Where's New Philly? Currently through tax year 2025, New Philly sat on the 20 mil floor. So when our property values increased, we got growth. We got additional money. Um the in we also in the 2025 had our trienal update. Each county has every 3 years their uh market values are increased and evaluated and increased. 2025 was Tuscrass County's year. This year meaning 2025 the home values increased by 24% on average. That's really high. And that's what's been actually happening since like COVID, since 2020. We've had these spikes in home values. This is what's creating property tax reform.
031We have two emergency levies, which they have changed the Oops, sorry, got a little trigger [laughter] happy. We have two emergency levies. They've changed the emergency levies to be called fixed sum levies because the legislators don't like the words emergency. Um, both of them are $3 million. You'll notice one was approved in 2012 and it expires in December of 27. [cough] One was approved in 2014. It expires in 2034. That's key under this new legislation. Um the 2014 fixed sum levy is the last time we received new operating levy. And it really does show that the district has been able to be fiscally responsible for the with the money we've had. If you figure that's the last time we've gotten new money. We have gotten growth on our values. So our property taxes have increased,
032but that's the last new money we've gotten. By the way, that um ballot issue passed by, I believe, four four votes at the time. >> Oh my gosh. >> So, property tax reform. And again, this is not New Liy's data. This is to show you what is happening. House Bill 129 changes how 20 mil floors are calculated. So remember in the other example, this is the example we got down to the 20 mil floor at $20 million. 39.6 is our actual millillage, but we said it's 20 mil floor. So what happens is we receive growth in that. All of a sudden, the legislation in House Bill 129 is taking those two emergency levies that we have and putting them into the floor calculation where they haven't been before. So, the result is it lifts us
033off of the 20 mil floor. House Bill 920 is still in effect. So, we have to get back to the 20 mil floor again. So what happens if you notice our full voted rate is going to go to 49.4 and that's actual what happened to New Philly. We're sitting at 29.6. So now, as in the last example, our our revenue freezes and as the residential agricultural values increase, our millage decreases, the effective rate of the millage goes down. This continues until we hit the 20 mil floor again. And when we hit that 20 mil floor is the first time we're going to see growth in the same tax dollars. So again, I want you to remember this is another simple example. It's just to explain how they've changed our calculations. And what they did using
034this this House Bill 129 is they basically found a way to stop us receiving money to freeze our money and now they're going to make us go towards work. So we're not going to get money unless we actually get new construction or new levies voted in. And it is working the way they wanted. They wanted to uh slow the unexpected property increases because the property taxes are or the property valuations are spiking. >> So that's working. However, it's got a really negative effect on the school districts of which I'm going to continue and show you that. So boy, I am sorry. So Rachel, >> take it from her. [laughter] Okay. [clears throat] So, property tax reform continued. That was House Bill 129. Then they brought in House Bill 335. And this is called the inflation
035factor or the GDP deflator. They took the GDP, gross domestic product, and they applied it to um how we're going to get our millage paid to us. So this house bill is effective starting in and it only hits districts that hit their tax update, their trienal update. So if you remember in the beginning I said our trienal update was in 2025. Our next trienal update was is in 2028. So this is going to come into play in 2028 and it only affects that four mills that are inside millillage. By the way, I made a note here and I want to make sure everybody understands this. This applies to um most governments, libraries, townships, um cities, not just schools. So they really did a major overhaul. Um, so what this is going to do is we're
036going to see drops in revenue for school districts. The state is not guaranteeing to give us back any of this money. It's just going to go away. And because property taxes, which is our local funding, and state funding are married together, our state funding is also affected by this. I'm going to talk more about that. But the one thing right now when a community approves the levy at the ballot, the tax stays in place until it expires. I shouldn't say right now. That was last year. House Bill 335, the budget commission can automatically lower um our levy collections even after they're approved by the voters. Um, this also restricts how boards use emergency or substitute levies. So, all that to say, voters's choices at the ballot might not always result in full funding for school
037districts. And I probably should go exactly what I said. And when somebody votes at the ballot and they they cast their vote, they expect whoever they're voting for to get that money. So it doesn't meet voters expectations either. Okay, next House Bill. So we've done House Bill 129, House Bill 335, which was inside. Now we're at House Bill 309. House Bill 309 lets our county officials look at the amount of collections that we are receiving and they compare it to what they think we need to operate and it gave them the ability to say this is excessive. We're not going to collect it from the taxpayers. The good thing about House Bill 309 is Tuscrass County is not implementing at this time, but they can do it year-to-year. So next year, they could look at
038our numbers and say, "This year we want to do that." Or two years from now or three years from now when we have a whole new set of county commissioners, that could be a whole different ballgame. they can decrease what we're receiving because they think it's excessive, not because of what my forecast has shown. And lastly, House Bill 186. Remember I said there were two kinds of millage. I said there was inside millillage, which we have four mills, and that's affected by House Bill 129. No, I think I said that wrong. 335. And there's outside mills. So 186 of facts are outside millage. So again, um 335 and 186 are both inflation caps. So they use the GDP, they call it GDP deflator, and they apply the inflation that's in place instead of the what
039the increase in your valuations are. So for example, our home values in 2025 increased 24%. Inflation is 9%. So they are freezing what we can receive on our outside millillage at 9%. This is different for every county. So every school district is affected differently. New Philly City Schools. Um, based on our reappraisal in 2025, we are going to have a local tax credit that is funding that's taken away from us in the amount of $87,000 and that's in place for 3 years. Um, again, like I said, that tax credit is different for everyone, but that's a lot of money for us. I mean, it's huge. Anyway, future tax credits aren't written in law yet. So once we get past 2028, 2029, this is not actually in um in law, but you know, they could that
040could change and they could put that in. So how does all of this that I'm talking about affect new Philly city schools? Remember I said the inside mills would not affect us until 2028. So right there is our four mills in tax year 2027. In 2028, our four mills start to drop. Remember, every time you see a drop, you see a drop in revenue. Our effective outside mills are at 16 right now. In 2026, they're going to start decreasing. So I realize that's 0.01 one and it's not going to have a lot of financial effect yet, but the whole big picture is huge for us. So, it starts in tax year 2026 and it continues to decrease and just basically chew away at our revenue. Um, the original fork floor calculation, remember I said since
0411998, we've been at the 20 mil floor. So what they what's going to happen in effect is we're actually going to drop below the 20 mil floor in our regular calculation. Remember House Bill 20 or 920 said we have says we have to be at at the 20 mil floor. So, what the speculation is is that there's going to be some lawsuits against the state of Ohio because House Bill 20 is still in play and they're bringing us below that. Our fixed sum mills, those are our two emergencies. Remember I said they were at 9.6 and we just had our update. Our update actually moved that effective mill down 1.6 mills. But then House Bill 186 or 129 kicks in and you start to see that drop and our new um our new effective rate
042is 27.95. And remember now we have to move back down to the 20 mil floor. That's a lot of information. Should I stop now and ask for questions or keep going? Please ask questions. Yeah, >> I'm going to keep going and if you want to stop me, please do. So, [clears throat] >> oh, I can't >> hit that remote. Darn it. >> That remote. >> Maybe I should stand closer. [laughter] [clears throat] >> The financial impact. And this is taking the forecast I'm going to present and comparing it to the October forecast. So the financial impact is our change in revenue over the fiveear forecast is $6.3 million. That's just revenue. That doesn't include our increase. And you'll notice in 2027 right here where you see the 600,000 where it like looks like it's beginning.
043That's because one of the house bills actually take effect, but they're not going to stop the collections on it until July of this year. So it hits us in fiscal year 27th and then it starts to level off. And this that's the kind of numbers we'll be looking at. The other thing to take on this slide is look at the effect on our state aid. Our state aid is our um school funding plan. And because property taxes which are our local funding and state funding are basically married together as that those are implemented our state aid begins to grow. So here's the telling here's the t. If you look at the revenue surplus or deficit and our days catch on hand, this is directly out of my forecast, you'll see as of fiscal year 27,
044we are deficit spending. Fiscal year 28, it gets worse, but we're we're still positive cash flow. And 29 and 30, it just keeps going downhill. Now, I will say right now that it's it's typical for New Philly City Schools to have the last two years of our forecast be negative. So, it's not as alarming as it seems. I want everybody to realize that we normally do have those two years be u negative ending cash balance and we try really hard to end our year with more money than what we project and so it helps us out in the long run but this is alarming $685,000 one payroll is $980,000 the other thing that's telling is our days cash on hand. What's going to happen by 2028? When we're at this $685,000, we're going to have
045six days of cash. Six days. We payrolls every Tuesday. So, I took the forecast, the exact forecast that I'm giving you tonight, and I stripped out property tax reform, and I compared the two, and I said, "Okay, how much is directly related to property taxes and property tax reform, just in our property tax dollars?" And our loss in revenue for that period of time is $4.1 million. Just property tax reform. The two compared this is what I've already shown you. Um and I thought it was worth comparing. This is the effect of the property tax alone. This is the effect of the property tax plus our state funding. That's the revenue change, $6.3 million, and that's in the fifth year of forecasting. So, how does all this impact our state funding? House Bill 186 caps
046revenue growth to the GHL later. I just talked about House Bill 186 and how it affected everything. Um, it changes the inputs on our funding formula for the state because our funding formula calculate uses our um values, our total valuation. It uses that $100,000 number, not the $35,000 number. It doesn't take into account the 9% GDP deflator. We're losing money right there. The um we should be getting a valuation increase of 24%. But we're actually only realizing 9% on that. Then they froze our base cost inputs. So base costs are our expenditures that we spend. They froze at 2 levels. Think about what has happened since 2022. All [snorts] of our expenditures have gone up and they're frozen in 22. They're paying us on 2022 values. This whole thing results in a 22% state share
047decline over the next five years. You can see our per pupil base cost over the five-year forecast. And this is this next line down is the state per share. And look how it's declining. That's an exact that's a direct effect to the fact that they haven't updated our base cost and they're using the GDP deflator instead of our actual valuations. So right here at 1.035 restricted against Branson aid that's our state share. It's the state money we get. 2025 we got 13 million3 that's exact that's what we received 20 26 it will be 13 million4 and then 27 and beyond it just starts to slip away from us all of that is a direct connection to property tax reform so I wanted just to make this simplified because that's a lot of information look at
048our local share which is our property taxes and the so think about this our local share is our community support for our education in 2026 it's 57.7% of our students education by 2030 the state is pushing the responsibility of education to our community and it's going to 71.7% All while people are screaming saying we don't want to pay more taxes, but there's nothing we can do as a school district. We're being pushed to that 71.7%. So, we have two emergency levies which are now called fixed sum levies. uh and one of them has to be renewed. We have one chance to renew it. That what they did in House Bill 129 is they said if you have a levy in place in 2026 that needs renewed, you get one chance to do a renewal and
049at the end of that levy, it now becomes new money. So, we're going to renew this. probably going to try to put it on in November 26. Our final opportunity to remove it re renew it is November 27. And if it's not renewed by December of 27, it expires, but it has to be renewed because it's going to come out as new money if it's not. And remember way back when I was talking before the last Last time we got new money, it passed by four votes. So renewals >> are or new money. >> With that said, I'll quit playing with my vote later. [laughter] You have any questions? >> Yes. My last slide was questions. [laughter] >> Anybody? I know it was a lot. Um, when you see our county commissioners and our county
050auditor, you should thank them for not implementing House Bill 309. This would be much worse. >> Yep. >> So, all of that to get us to the five-year forecast. Um, in the five-year forecast, I'm showing our U tax values at 16 16 million in 2026. saying about that in 2027. In 2028, there's the drop, that big drop. And then in 2029, um we have uh 28 and 29, sorry, we have that emergency living on the ballot. So that also is coming into play with the our calculations here. Um our unrestricted grants and aids. There's the money on top. That's the state share. And you can see it decreasing down to 10 million by the end of 2030. And restricted grants and aids are things that they pay us like transportation. They give us money for
051gifted wellness money and um other things. Those are going to start depleting away too. um did not talk about state reimbursement for property taxes. So on new money, state reimbursement for property taxes are homesteaded roll backs that come from the state. They give they give our community members a break from them. Um when you go for new money, you no longer get homestead. So that's we are not in that position yet. If the ones we have to be um I'm going to have you scroll down P or scroll up Patty please. Yeah, I didn't make it easy for you. Do I? I just want to go up a little higher. I like the expenditures higher. So, I talked a lot about revenue and you'll see you can see evidence where we start at 39 million
052and we just start to clean. Um, our personal services are our payroll, they are increasing. um and through 2028 we have a ne negotiated agreement in place for 29 and 30 I use 2% as our increases in wages uh which again remember those last two years were typically negative there's a a chance that um those might be frozen and no no raises but we don't know that at this point until there's negotiations um employee retirement and insurance benefits. I have built in last year we had 17.2% increases in our health insurance. So for 2027 I have built in a 6% increase. In 28 and beyond I have an 8% increase in health insurance benefits. And that's really driving those numbers. Our our um retirement's in there too. The big change in that is the health
053insurance purchase services. I'm kind of flatlining those. We kind of have control over them and we're really watching how the district is spending. And supplies and materials. Um, we have, if you notice, this is 1.5 million. And I should have told you to begin with this column right here is 2025's actual. We had a spike right here in in supplies of materials. And this This year we're compensating for that. We have things that were purchased last year full this year. Next year we're going to flatline them about 1.7 million. Capital outlay. We purchase one bus and we purchase um major uh technology devices. Stuff that's in the students hands that are below $1,000 are considered supplies. But things like um uh our new life boards which are the technology in the classrooms those are considered
054capital outlay. So we have one bus and our our new life boards and things like that calculated in here. Um, we have a lease for copers and other objects are expenditures like what we pay for to be on the ballot, like what we pay auditors, you know, it's that little hodge stuff that falls into that. You'll scroll down. So, here's the end of the story. We are at the end of five years. We have a $9 million deficit. And you remember I said we had $685,000 in 2028. That's only six days worth of cash. Um we in 2027 are going to retire which is n natural nutrition and our administrative team Mrs. Worth Mr. Williams are looking at if we can absorb a couple more positions so that we can maintain the same education level
055and try to help some of these members. What question did you have any questions? Anybody have any questions? >> Or do you just not know who to ask? >> Yeah, I use my paycheck. >> All right. >> Use my paycheck to buy [snorts] >> powerful. >> We're going to learn to I can make sure. >> I'll give you my $40. >> All right. Thank you for listening. >> Thank you, Julie. >> If anybody has any questions, please feel free to ask. >> You girls glad you came tonight. Glad you came tonight. [laughter] >> Did you take notes? There's going to be a quiz after what's a mill. [laughter] >> Okay, I'm going to move on. >> In the in your board folder, you have the January financial statement, the key indicator, the cash flow, the
056check register, and the bank reconciliation. All balances are balanced. Um, we're on track where we thought we should be for this time of year. Um, uh, action item F, I'm asking you to approve the filing of a legal complaint with Defender Trailer to recover the down payment for the van trailer that was not delivered. I'm asking you to approve the the agreement with OSBA for professional development not to exceed $900. Approve a 48-month lease agreement with material handling specialists to lease a lift truck for 350248 per month. Um, and I should have included this. This is a 4year um lease, >> right? It's a dollar buyout. So, at the end, we owe the item. Own the item. I'm asking you to approve the invoice with Staley Technologies for bus cameras in the amount of 15,355.
057Um, just a note there. We uh have a grant that will offset that in the amount of 13,000. I'm asking you to approve the invoice with Staley Technologies for our annual bus antenna maintenance. Approve Vincent statement of work for cyber security in the amount of 29,300. Approve gardener HVAC maintenance agreement in the amount of $15,730. I'm asking you to approve the acco literacy coaching academy agreement in the amount of 375 per coaching academy participant. Approve the the purchase of a band trailer from Willinddale Golf Cart Sales in the amount of 49,603. Approve the resolution to participate in the EPC school bus purchasing program through Omarisa. Approve the purchase of the school buses through that program in the amount of 140,129 through Meyers Equipment. and we will be purchasing two buses, one from the general fund
058and one from the um permanent improvement fund. I'm asking you to approve the following transfer from the general fund to summer school. Approve the amended appropriations as followed. Approves the the amended certificate of [clears throat] estimated resources. Approve the following FMLA request. approved 5-year forecast as presented, keeping in mind that I have to give the state a 4-year forecast, which is the current year plus three, and approve the following midyear salary moves. Do I have a motion? I >> have a second. >> Second. >> Any questions, discussion? Thank you again, Julie, for that presentation. Call the roll. Dr. Bachmann, >> yes. Mr. Rickley, >> yes. >> Mrs. Shra, >> yes. Miss Fontana, >> yes. >> Mr. Zimmerman, >> yes. >> Motion carries. Thank you. >> Okay. Next, I'm asking you to approve the letter of
059intent to purchase the land on State Route 39. Make a motion to table W uh for further uh discussion with board members and a meeting to be decided in the future. >> I have a second. >> Second discussion. All right. Call the RO. Mr. Rickwick, >> yes. >> Miss Fontana, >> yes. >> Mrs. Shrock, >> yes. >> Dr. Bachmann, >> yes. >> Mr. Zimmerman, >> yes. >> Motion carries. >> All right. Next up, personnel. Right. I'm going to start um by acknowledging several retirements. Um we have some um people who are going to be retiring this year after spending a long time here at the district. And I want to acknowledge all of them. Marcy Shaml um will be retiring. She's a second grade teacher at South. Um these are all at the end of
060the school year. Nancy Cook, who's first grade teacher at York, will be retiring. Sharon Norman, who is a reading specialist in title one at York, will be retiring. And Elizabeth V, who is a food service worker at the high school. All of them have been with the district for many, many years that they will be working at the end of the school year. So we wish them all well and thank them for their time here in the district. also have a list of several resignations um asking you to approve uh the administrative contract extensions for Ben Bartholomew and Nick Huskins. Those are three-year contract extensions. Asking you to approve the all-star afterchool teachers. Um they work with our third grade students. Um we have three new classified hires and then we have our spring supplemental
061list uh for varsity sports. We are still adding some substitutes for which we are always grateful for. They are enlisted and we do have some volunteers that have met all the requirements and I'm asking for board approval for them as well. Okay. Can I get a motion? >> So move. >> Before I call the role, I just want to acknowledge Mrs. Wentworth's uh resignation. Uh we wish you luck as you go to Indian Valley back to your alma mater. We do know that this isn't the official goodbye. We have confidence that you are going to continue to work hard for New Philly schools until the end. You've been here for a very long time and we just appreciate you. So I wanted to acknowledge that. >> Thank you. >> Any other discussion? >> Thank you
062for your >> Yes. >> All right. Call the roles. >> Mr. Rick, >> yes. >> Mr. Zimmerman, >> yes. >> Mrs. Shrock, >> yes. >> Miss Fontana, >> yes. >> Dr. Bachmann, >> yes. >> Motion carries. >> One more personnel item asking for a three-year contract extension um for Heather Okconor as student services director. Can I get a motion? I'll move. Second. I'd like to um say something. So I uh [snorts] need to submit. [clears throat] Um before the vote's taken, I have a statement for the record that I will be giving to you when I'm done. Um, I'm formally abstaining from this vote due to avoid to from this vote to avoid any appearance of a conflict of interest due to my prior advocacy work. Um, my goal is to ensure this board's process
063remains beyond reproach. And however, as a board member, I cannot allow these findings to uh be minimized. This contract recommendation follows a substantiated state complaint involving multiple severe violations of special education law. And these violations should not be characterized as minor as the Ohio Department of Education's Office of Exceptional Children's findings of fact in the resulting letter of findings prove otherwise. These are substantiated violations of federal and state law that require a mandatory corrective action plan. And I am abstaining to maintain ethical neutrality, but I am calling for full transparency and accountability and how these violations are remedied to protect our students and uphold the integrity of the district. And I will be um submitting this for entry into the record for you, Julie. Thank you, Miss Fontana. >> Anybody else? >> Okay, call the
064roll. Mrs. Shrock, >> yes. >> Dr. Bachmann, >> yes. >> Mr. Rick, >> yes. >> Miss Fontana, >> stay. >> Mr. Zimmerman, >> yes. >> Motion carries. All right. Okay. Next up, board resolution. Um, I'm asking you to approve the resolution opposing Ohio House Bill 42. >> I will motion. >> Motion. Okay, I'll second. I'm sorry. Go. Were you gonna second? Sorry. I was just like, I'll second. You'll >> second. Okay. Mr. Rick is going to second. All right. Any discussion? All right, call the roll. >> Miss Fontana, >> yes. >> Mr. Ripick, excuse me. >> Mrs. Shrock, >> yes. >> Dr. Bachmann, >> yes. >> Mr. Zimmerman, >> yes. >> Motion carries. >> Moving right along to committee and representative report. >> Um, the first item is the business advisory council information and minutes
065as linked. Um, please make sure that you take a look at those. Thank you. Is there a facilities committee report? >> No. Okay. Any other committee reports? >> I do. >> So, um you guys should found in your packet and email the um updated legislative liaison report. Um I want to draw attention to House Bill 42, which we just passed a resolution on. So, House Bill 42 would require certain agencies um including public schools to collect and report citizenship data. Uh the purpose of this bill um is to require the Ohio Department of Education and Workforce to report data to the federal government about citizenship and immigration status of every student in every public school in Ohio. And the concerns um OSBA has with this bill is that all schools, all students, and potentially parents
066um information would have to be submitted to the federal government, collected by the district and submitted to the government. Um and also it creates a serious threat to student safety by forcing districts to put students at risk. Um, I'd also like to draw your attention to House Bill 671, which was uh just recently um submitted about two weeks ago if I believe. Um, so House Bill 671 would financially penalize public school districts that initiate legal challenges against the state regarding distribution of funding, specifically targeting lawsuits over private school vouchers and their constit um constitutionality constitutionality. Um, it directs the Ohio Department of Education and Workforce to withhold funds from districts until they would drop any legal action um targeting districts who are public schools who are um standing up for their students. Um, I also
067want to bring your attention to Senate Bill 172. >> Can I say one thing 671? So this House Bill 671, they made the same attempt last year and it only amplified and got more districts on. So hopefully that's what we anticipated this year. Right. >> Right. >> Hopefully more people will Sorry, no, don't interrupt that. I just wanted to say point. Um, Senate Bill 172 would require state and local public offices and officials to allow the arrest and detention of anyone who is suspected of being unlawfully present in the US without a warrant. Um, you can see why this would potentially be problematic for people coming into our schools. Uh, additionally, OSBA is currently monitoring 218 pieces of legislation that would impact public schools and education. So, currently monitoring 218 pieces of legislation. So, that
068in your packet that you guys received, um, I did include links and stuff in there. takes you right to um the legislation, the 218 pieces of legislation if you would like to go in there and look. So, if you guys have any questions on those, any questions for Miss Fontan? >> Thank you. Yes. Moving right along to Well, first of all, any other committee reports? Okay, moving right along to the assistant superintendence report. Yeah, >> approval of QDA financial reports as well as uh you know, every month seems like we're talking about honoring teachers. Um tomorrow afternoon, Mr. Mau and I will be driving down to Cambridge. Uh Nancy Cook is being honored as an elementary teacher of the year amongst our coalition of rural and Appalachian schools that we are a part of, Chorus.
069So, we're very excited to to honor as you can see in this is retiring. So very honored to go down there and see her presented with an award. So just want to make sure she was talked about tonight. >> That's awesome. Thank you for that. >> Do I have a motion? >> So moved. >> Second. >> Questions, discussion. [clears throat] >> All right. Call the RO, please. >> Miss Fontana. >> Yes. >> Mr. Zimmerman. >> Yes. >> Mr. Rick. >> Yes. >> Mr. Shrock. >> Yes. >> Dr. Bachmann. Yes. Motion carries. >> Okay. Superintendent report. Have just a few items here. Um item A, the second reading and adoption of the 2026 2027 district calendar. Um ask that you approve the CCPOU with University of Akran for 2627. Approve the CCPOU [clears throat] with Stark
070State for 2627. And approve the OSAA membership resolution for 2627. We are in full planning gear >> for the next doesn't seem real. >> I get a motion. >> So move. >> Second. >> Any questions, discussion? >> I Yes. >> Um I apologize because I should have asked you to pull this, but um I will need to abstain because I'm employed by Stark State College. So >> nothing nothing. >> Well, I should have I should have caught it and asked you to do that. So my apologies. >> Anything else? All right. Call the RO. Mr. Rick, >> yes. >> Dr. Bachmann, >> yes. >> Mrs. Shro, >> yes. Miss Fontana, >> abstain. >> Mr. Zimmerman, >> yes. >> Motion carries. Can I get a motion to adjurnn? >> So move. >> I didn't We all
071looked at Kelly. We all call the roll. [laughter] >> Mr. Rick? >> Yes. >> Mr. Zimmerman? >> Yes. >> Mrs. Shrock? >> Yes. >> Miss Fontana? >> Yes. >> Dr. Bachmann? And