001schools every single day. When one student struggles, we all feel it. When one family feels unheard, trust is weakensed. And when we choose division over dialogue, progress slows for everyone. Dr. King called us to bridge to be bridge builders in moments of tension and uncertainty. And tonight and moving forward, that same calls upon applies to us. Our students are watching, our families are watching, and the way we show up together matters. I also want to briefly note that last month, our new board member, Marqueesha, attended board orientation, and we're excited for her to participate in the Ohio School Boards Association new board training this weekend. Ongoing learning is important part of uh responsible governance. And I also want to thank all of our board members as this month we recognize schoolboard recognition for our school
002boards. I want to speak directly to our community. If you have concerns or questions, we want to hear them. That is why public participation exists and why remmonstrance exists. Respectful open dialogue strengthens trust. We do not move it does not move us forward um with anonymous posts or partial information shared online without context. Courage looks like standing behind your words. If you have questions or concerns, please come please come address the board directly and put them on public record. Thank you for being here tonight and for supporting our students and schools. Now, I want to take time to clearly explain the district's financial position and the actions reflected on tonight's agenda. Last month, the district received a notification of potential deficit letter from the Ohio Department of Education and Workforce. This letter is not a
003warning, not a penalty, and not a designation of fiscal watch, fiscal caution, or fiscal emergency. It is an early notification process intended to give districts time to address projected issues before any formal oversight occurs. Based on the district's most recent five-year forecast, the projected deficit in fiscal year 2028 was approximately 700,000. At one point, the district was facing projected deficit of around 800 million through intential and responsible actions that projected projected deficit reduced to approximately 700,000. Those reductions were achieved primarily through a targeted retirement buyout, the decision to not rehire five um retiring positions, and then strategic hiring practices, including hiring new staff at step five or below, which significantly reduced long-term salary and benefit obligations. The actions created real document savings and materially improved the district financial forecast. Tonight, our treasurer will walk through
004this breakdown so the community can clearly understand how these reductions were achieved. A common question is why the discussion includes 12.2 of the projected um includes 12.2 million if the projected fiscal year 28 deficit is 700,000. The answer is long-term state sustainability. While fiscical year 28 reflects a reduced deficit, the district continues to experience declining state funding and the five-year forecast shows larger structural deficits in fiscal year 29 and fiscal year 30 if no additional action is taken. The 12.2 million figure reflects what would be required to stabilize the district over time, not just address a single year. Tonight's agenda includes the second resolution required under Ohio law to allow a potential measure to be placed on the ballot. This is a procedural step. It's important to be very clear. This action does not impose
005a tax. It does not finalize a levy. Any levy decision ultimately belongs to the community through a public vote. Ideally, the board would have preferred to engage the community with more detailed information prior to this procedure step. However, due to statutory timelines, we were required to act when we did in order to preserve options moving forward. This action allowed continued discussion. It does not replace it. I also want to be clear um that this is not a property tax. Um any potential measure under consideration in a school district earned tax income. a school district earned income tax does not apply to social security income, most retirement income or pensions, disability income or investment income. Tonight, you will also hear from Mr. Marlo regarding the expenditure reduction plan, which demonstrates how the district is proactively addressing
006required cuts and avoiding a statemandated fiscal plan. Together with the treasure, this information is attended to provide transparency and clarity. I also wanted to give everyone an update with our superintendent search through our agency finding leaders. Right now we have about 20 applications in. Um so we're excited for the momentum and um we are looking to start interview process at the end of February. So look for updates concerning that. Um something um some highlights with our district. Um the Twinsburg boys varsity bowling team. They actually took first place at the Rootstown sectional preview tournament winning by 138 pins. Um, our band and our orchestra teams. Um, students, they had outstanding showing at the OMA solo and ensemble. They earned numerous superior and excellent ratings. And our show choir this past weekend just had a successful
007premiere weekend. Um, our girls and basketball teams are doing well with their sports. And tonight, our boys varsity team is playing as well. And then um this weekend if you're able to volunteer, our um Twinsburg Athletic Boosters Club is hosting the David Marola Tab Middle School Wrestling Invitational. It takes place um Friday the 23rd and the 24th at the high school. This is one of our largest fundraiser events of the year and there's still need of volunteers. So you can um go online or go through um social media to sign up through the signup genius. Um Dr. King taught us that progress requires honesty, courage, and collective responsibility. We can have thoughtful conversations, plan responsible for the future, and continue doing what is best for our students. So, thank you for supporting us tonight. And
008that ends my president's report. Oh, if I said 800 million, I meant 8 mil. Sorry, I don't know if I said that or not, but just to clarify, it's not 800 mil. It was 8 mil. Thank you, President Crawford. >> Yes. >> Thank you, Board of Education members. Welcome everyone. I'm Steve Marlo. I'm the interim superintendent if you didn't know that. I'm not trying to I'm not but but the search is going to to ramp up quickly as as Mrs. Crawford said, and I know I joke about being interim, but I'm interim. Um, some of you didn't know that coming in because I've talked to some people, but uh the search is going to ramp up here quickly. So, please know that the board is behind that surge very much. And again, I'm kind of
009speaking this is they're behind that surge very much and are very actively engaged in finding a permanent superintendent because I'm here until August 1st. Okay? And I'm not I'm sorry. I don't mean to be funny, but you know me, I'm actually So, we're gonna start with a few minutes. It's school board recognition and I would love to have our our students help me celebrate our school board members for all the time and effort they give to our kids in our schools. Uh, it's a it's I'm not a school board member, but it's a thankless job. They do so much work for you behind the scenes that you you don't know that uh that they do, but they really do a lot of work and it's it's not really easy work. So, um we I appreciate
010what they do and I really would love to have some help showing them our appreciation. So, um this is impromptu. So, uh and I apologize I'm going off script, but uh we have Could I get a volunteer a student of the month volunteer? >> Yes. Please come up. All of you. If you want to come up, help. Thank you. All of you can come up. >> And you can take one of these if you don't mind sharing. This is really really impromptu. So I Okay, I'm sorry. we can we can share. But what I would love to have happen is we had um we had some students put together with our our art teachers and um Mr. Winter, correct me if I'm wrong and they provided some opportunities to write and they've written for each
011of you something on these nice Yeah. Really nice. So, what I'd love to have is have someone read. We're gonna go right down. If I know I'm really putting you on the spot. If you could read the first one that says tis because they all pretty much should say the same thing. You can hold that. >> I can hold it. >> Hold this. Okay. >> You could read this. >> Tis a lesson you should heed. Try. Try again. If at first you don't succeed, try try again. Then your courage shall appear. For if you will persevere, you will conquer. Never fear. Try. Try again once or twice though you should fail. Try try again if at last you would prevail. Try try again if we strive to no disgrace though we may not win the
012race. What should you do in that case? Try try again. If you find your task is hard, try try again. Time will bring you your award. Try try again. All that other folks can do. Why would this patience may not you only keep this rule in view? Try try again. >> Thank you Lucy. >> So you could see we had our children do those and and I would love for you if you wouldn't mind going and giving one of those to our board members up there. Please, those that have those just walk around and hand those to our board members. Thank you. Thank you. And then you come back and then we also have some more gifts, right? Is this this your So I would love for you What? Do you know what that is?
013Can you tell what that is? >> It's a keychain >> with It's a keychain like with like a human like like in the position about to run. >> Awesome. So, it's a keychain, and I'd love for you to go give one of our board members those key chains for those of you who have those keychains. >> Thank you. Oh, thank you. Thank you so much. Thank you. Thank you. >> You picture? Yes. I'm going to give up one more. I have a little certificate. I'm sorry. This is really, really impromptu and I'm glad I'm an interim. Sorry. Um, and we have certificates. These are from the U. The Ohio School Boards Association. Again, in recognition of the hard work that they do, we have a certificate for each of our board members. And again, I
014I can't thank them enough for all the work that they do for our students. So, if you wouldn't mind going to give that to Mrs. Crawford. >> And she's right in the middle right there. >> Give one to the baby, Steve. And if you could give that >> the baby. >> Um, >> if you could give that to Mrs. Egan right here in the pink sweatshirt. Thank you. >> Oh my gosh. So cute. >> If you could give that to Mrs. Hamilton. >> Thank you, sweetheart. >> And if you could give that to Miss Rush right there. >> And you want to give another one? [laughter] >> You can go give that to me this way >> to Mrs. Travis, >> Thank you very much. Thank you very much. Thank you. Thank you for helping.
015Now, we're going to recognize you. So, if you don't mind just having a seat and then we're going to bring up and get a picture with all of you as well. So, >> Mr. Winter, we're going to start with you. >> Well, uh, Bissell Students of the Month, >> assistant principal, Mr. Winter. >> I'm just kidding. You don't have to come if you don't want to. >> Yes, they do. >> Yeah, they do. Come on. Let's go. >> Let's go. All right. Hi everyone. Good evening. It's great to see everybody. Who's excited? >> Jackson, are you excited? Jackson. Jackson's excited. All right, let's get started, folks. We are going to um recognize some fantastic Bissell students tonight as students of the month. So, here's what we're going to do. We got help from uh Mrs.
016Gres and Mrs. Doyle here, two fantastic teachers at Bissell. Let's give them a round of applause to come up tonight. Right. Absolutely. And um so what we're going to do um kiddos when we call you up, we are going to give you a certificate. We are going to shake some hands. Um we're going to end up with Mrs. Crawford over there and she's going to give you a um give you a pin as well from the board of education. Okay. So at this time this to you help. All right. So, we're going to start with our second grade students with Wars Benipal from Mr. Harrison's class. Warris. >> And here's a little bit about Wars, folks. Uh Warris works very hard to be success successful, and the hard work is paying off. He has a
017great attitude, positive behavior, and has made um and has developed some great relationships with his peers. He makes good decisions. Um and Mr. Harrison says he can always count on him to help others um as well as be a helper to Mr. Harrison. Congratulations, Warris from Mrs. Gres's class, Mila Kovatch. All right, a little bit about Mila, folks. Mila always comes right into the school and gets to her work immediately. Her classwork is always completed with her best effort. She is always so helpful to all of her classmates and to her dear old teacher, uh, Mrs. Gres as well. Um, I didn't mean old, just dear. You guys get it. You guys get it. Um, Mila is a great role model for how everyone should act. Keep up the great work, Mila. All right. Also
018from Mrs. Gres's class, Jackson Miller. >> All right, a little bit about Jackson, folks. He is a great role model for the class. He is very dedicated to his academics and uses grit every day. He's a leader in the classroom and a good friend to everyone. Keep up the great work, Jackson. Awesome job, bud. and also from Mr. Harrison's class, Elelliana Rollins. All right, a little bit about Elelliana here. Uh, she is an awesome student, great attitude, very positive. Um, she makes a point to get along with everyone in class. She works very hard. Uh, she takes her schoolwork and academics very seriously. Mr. Harrison says she's got a natural, kind heart and is wellliked by all of her peers. Um, she is an excellent candidate for students of the month. Congratulations, Elelliana. All right,
019we're going to keep the good times rolling here and we're going to get our third graders up here. So, second graders, just hang out for a little while. And here we go. Starting in third grade with Sai Bishop Williams from Mrs. Doyle's class. Congratulations. >> All right, a little bit about Sai, folks. >> Mrs. Doyle writes that Sai is a dynamic student who can be both thoughtful and expressive, confident and reflective. And she embraces each of these qualities as part of her growth. Over the course of the year, she has shown remarkable progress and has become a leader both socially and academically. and she consistently demonstrates responsibility and awareness, often helping to keep our class on track by thoughtfully reminding me of tasks and activities we need to complete. Congratulations, Sai. All right. Also from
020Mrs. Doyle's class, Hardot Bra. Come on down. All right, folks. Here's a little bit about Hard Jot here. He's kind, respectful, incredibly hardworking, always approaching his work with care, focus, and determination. He leads by example through his perseverance, strong work ethic, and genuine willingness to help others. Congratulations, Harot. All right, from Mr. Leavis' class, Logan Brett. Congratulations. >> All right, folks. Here's a little bit about Logan. Logan is a superb example with his focus on learning and his engagement in every in everyday tasks in the classroom. Mr. Lea says he can always count on him to work really hard and put forth his best effort. He does a great job of working both independently and cooperatively on his assignments. Congratulations, Logan. Also from Mr. Leis' class, Aniat Sohai. >> All right, a little bit about
021Anad here. Um, she has a positive attitude and a real thirst for knowledge, right? Mr. writes Mr. Lebis. She is bright, inquisitive, um, shows a genuine care for learning. She is a consistent contributor during class discussions and takes a lot of pride in her work. She is a shining example of what it means to be a positive leader and role model. Congratulations. And finally uh from Mrs. Doyle's class, Penelopey Stell. >> All right, a little bit about Penelopey here. She's an exceptionally hardworking student, a natural leader, and a phenomenal listener who consistently gives her best each and every day. She's always attentive and eager to participate, regularly contributing thoughtful and insightful ideas that enrich our classroom discussions. Congratulations, Penelopey. All right, folks. So, there you have it. These are our students of the month. So,
022boys and girls, if you wouldn't mind just putting your certificates up this way. And uh moms, dads, grandmas, grandpas, um if you want to come on up and get some good pictures, please do so. >> Oh, okay. You can stop by. All right, how about another round of applause for these great boys and you guys can your families now. Awesome. All right. So, we're gonna keep the good times rolling here. And Mrs. Moore, assistant principal at RB Chamberlain, come on up. All right. Thank you, Mr. Winter. Okay. So, first I'm going to tell you about some things going on at RB Chamberlain. Our basketball teams are have been doing pretty well. Boys and girls, wrestling has been going on. We've had power the pen that's still going on. We're starting with the spelling bee practices.
023So, some of the students are participating in the spelling bee and we're looking forward to the next two Fridays are our college days. So, all of our staff will have they have their colleges posted outside of their classrooms and we'll be answering questions and talking to students about going to college. So, now we are ready for our students of the month. Students receiving the honor of student of the month are recognized for meeting all criteria that I'm about to list. Each student has to meet all six criteria in all of their classes as the grade level teams decide upon four students to be selected each month. Criteria shows respect and consideration for others. Shows enthusiasm for academic and extra extracurricular activities. Exerts a positive influence on classmates. Exhibits leadership characteristics. Exhibits patriotism and democratic principles.
024and shows responsibility. And here are our seventh grade students of the month. Our first student is Karina Walker. That's supposed to be Congratulations, Karina. Karina is an excellent student who demonstrates diligence in her schoolwork and puts forth consistent effort. Karina asks questions for clarification in order to create her best work. Karina's respect and eventeered demeanor helps to create a productive environment among her peers. Congratulations, Karina. Our next student is Owen Rajakumar. Owen, congratulations. Owen is a polite, thoughtful, and hardworking young man. He is conscientious about his schoolwork and considerate of his classmates. He promotes a positive attitude in the classroom. Congratulations, Owen. All right, our next student is Gianna Smith. Come on up, G. Giana brings a smile and a diligent work ethic to our school every day and exerts a positive influence in the
025classroom. Her leadership is excellent and students always enjoy working with her. Congratulations, Giana. And our last seventh grader is Jonathan Epil Jax, as he's called. Jax comes into class every day ready to learn. He works hard and takes pride in his learning. Jax is kind to his peers and sets a true example of leadership. These are our seventh grade students of the month. Congratulations, Jax. So, if you guys could scoot down, so we're going to bring the eighth graders up. Thank you. All right, eighth grade time. Our first eighth grader is Giana Ritley. Is Giana here? I don't think Giana was going to be able to make it today. Our next eighth grader is Isaac Hop. Isaac is here. The blue team would like to congratulate Isaac Hop for student of the month. Isaac consistently
026demonstrates maturity, a strong work ethic, and a positive attitude toward learning. He approaches his studies with focus and effort while maintaining a great sense of humor, always understanding the importance of the moment. He works well with both peers and adults, earning respect through his kindness, reliability, and thoughtful interactions. Isaac's balanced approach to school makes him a deserving student of the month. Congratulations, Isaac. Lucy Atkins. Lucy is a hardworking student who consistently gives her best effort in everything she does. She is an active participant in class, always eager to share ideas and contribute to discussions. She maintains positive relationships with both peers and teachers, making her a wonderful role model in our school community. And Lucy volunteered without hesitating to read the poem for tonight. Congratulations, Lucy. And our last eighth grader is Kenneth Chin. Kenny.
027Kenny is a nice, quiet young man. He's also intelligent and has a wonderfully subtle sense of humor. He has earned the respect of his classmates through his work ethic and a diligent way. He always gives his best at everything he does. Congratulations, King. And can we have a round of applause for our RBC students of the month? Before everyone leaves, I want to thank you for your support of your children. Whether you're your mom or dad or or uncle or aunt, family member, neighbor, thank you very much for your support of our of your children. I greatly appreciate it. Sometimes they don't tell us that as parents, but I'm sure they do as well. So, thank you. Teaching staff, support staff, thank you for all you do to encourage our our our students. Any students
028left? Go ahead. Hop up to me. >> Thank you. I don't know what Any kids here? >> This is Thank you very much. I'll leave it. >> Thank you again. Just a couple other things before I finish. I I want to commend our band and orchestra students for their work in their OMA competition. Superior ratings, excellent ratings. They just did a phenomenal job. Our kids continue to perform very well both on the court or on a stage in a band competition. They really did a phenomenal job. Um in addition, our Willox Primary School recently came together to conduct a service project and they they um work collaboratively to provide birthday in a bag for student for people that that really don't have the wherewithal to be able to have a birthday. So they they provided
029birthday in a bag. They gave bags with all kinds of birthday stuff in it. Just phenomenal, you know, service project that the Willox students did. So commend them on that. And then um with that I have uh in front of you a a reduction expenditure re recommendation. And as we know as as as President Crawford said we did receive a letter as a precaution letter. I just want to go through some things that I'd like to recommend to the board. Um the Department of Education is required to examine our financial forecast to determine if the school has the potential to cure any deficit during the current fiscal year and then the first two years of the three-year projection. So for the current fiscal year in FY26 and the first projection in 27, the department uses
030like line 10.01 and I'll get into that in a little bit. Um but then for the 28 forecast they use 12.01. So we um why I'm presenting this is because we received that letter that indicates in our first required FY26 forecast we had a deficit showing of of -730,243 online 12.01 for FY28. We are currently in FY26. So that is 1.2% 22% of the district's projected revenue for that year. The state basically says you you you can't have that deficit. You have to do something about it. And if you go to the next slide, here's more about the why. If the FY28 deficit is still projected in the February forecast, Julia has to do a forecast here coming up in February. Regardless of the amount, a written plan will be required within 45 days of
031submission and more intensive support will be provided to ensure the district has actionable plans in place to resolve the projected deficit before it becomes a current fiscal year deficit. So in 28, our forecast currently shows a deficit of se approximately $730,000. So that's why I am um coming to the board for recommendation on some reductions. So, this reduction plan recommendation is created to address that. And I'm sorry I keep saying that number, but that negative negative $730,000 online 12.01 in FY28. Again, we're currently in FY26. In addition, this plan includes re recommen recommended reductions in expenditures to reduce future deficit spending amounts shown in the most recent financial forecast. These recommendations will need to be considered along with additional revenue options in in based upon what I see. It can't just be about reductions and
032and and as President Crawford said today, you know, she talked about additional revenue. So, we are going to need additional revenue along with these reductions. So, here's kind of what what uh I've done in terms of a timeline. We met before the winter break. We met with our building level principles and said basically, look, this is where we're at. These are some things we'd like to do. I really want the principal input. I think it's important that we have all of our principles involved in this plan. Uh we also met with the building staffs at each building. This month, we've met with every building staff. I've kind of laid out what my recommendations are going forward. Today is the recommendation to the board of education. We have to work with our unions TEA and TSSA
033because there there in the recommendations and you'll see there are people that there are job losses there's reduction in staff and then we want to meet with the individual teachers as soon as possible because we want to make sure those that are affected have an opportunity to seek employment elsewhere and I know our HR director and our team has been working now even behind the scenes to kind of lay some groundwork in terms of people may lose their jobs and how can we help them in other districts that may be needing teaching staff members or staff members. So, here's what I say is the commitment at this point in time. Reduce our expenditures to eliminate the forecasted deficit in FY28 of that $730,000 because that's what that's what the state says we need to do.
034Reduce future deficit spending to minimize revenue generation amount needed to operate the district. continue to provide our students with outstanding educational programs and opportunities. That's why we're here. We want to provide those opportunities educational and outside of educational like like all the things that we talked about I talked about today, the band and orchestra and you know our athletic programs. We talked about our, you know, our kids are succeeding and we have all kinds of opportunities for them and we don't want to see those opportunities be lost. And then continue to seek additional revenue sources through grants, reimbursements, etc. So here's what the next slide looks like. This is this is our fund balance. And you can see in FY23 we had a fund balance of approximately $18 million. In FY24 we had approximately $17
035million fund balance. In 2568 and you can see at the end of this fiscal year the forecast this is now forecasted about $13 million in fund balance. In 27 it goes to 7 million and then 28 that's the line that the state looks at says 730,000 in the negative at the end of FY28. That's our forecasted number. That's the number that we really need to to to to address. And then looking out in 29 it's 11. In 30 it's 28. Again these are in the forecast currently and we know Julia has to do another forecast next month in February. The next slide talks about or shows are revenues over or under expenditures. And I went back to FY21 again. These are revenues over or under expenditures. In FY21, you can see that our expenditures were
036approximately $3.1 million over our revenue. In FY22, our expenditures were approximately $4 million over our revenue. So, we're kind of eating away at our cash balance. Those are my words, trying to eat away at our cash balance. In FY23, we're approximately $6 million over our revenues. In FY24, you see, we're just over just under a million. But in FY23, we passed a levy. And here's what what um my experience has been. When you pass a levy, you build a fund balance. You build a little reserve because we know in schools for the most part with House Bill 920, revenue remains relatively flat. And you've seen those slides and you'll see them in future board meetings. Julia did a forecast back in October. I think it was October. You see revenues for the most part remain
037relatively flat. So unfortunately, we didn't have an opportunity really to build the fund balance. And again, I don't mean to be the bearer of bad news, but it is what it is. We had COVID. We we you know, we there, you know, there are things that happened that were beyond our control. So in FY25, we're just uh just over 900,000 expenditures over revenue. And then you can see in FY26 the forecast is approximately $3.7 million over revenue and we're working on that. Like we're we're doing things that to try to minimize that number to reduce it. And then in FY27 you see approximately $6 million and then FY28 approximately 7.7 million expenditures over revenue. Okay. So the next slide will show we have had people leave or going to leave the district at the end
038of this year or have left during the year. And these are my recommendations through attrition that we don't replace these positions. It's so much easier from my experience that you don't replace through attrition than when you have to reduce you have to do a reduction in staff or reduction in force. So these are my recommendations. We we don't replace a security leaison. We don't replace the four positions uh preschool to grade six. We don't replace a district coordinator position. We don't replace a school psychologist position, an administrative position, and one exempt employee. So, there are nine positions that I recommend we don't replace. Now, does that mean things are going to be different for others? Yeah, probably. somebody's going to have to, you know, maybe a little larger class size in this area or that
039area, but but our class sizes right now in my opinion are good. So, um, these are through attrition of my recommendations are we don't replace these through attrition. There are nine positions there. The next slide is my recommendations for reduction in staff. My recommendation at the high school is to reduce two positions at the middle school, two positions up to seven positions, preschool to grade six, and then some support staff personnel. And you can see this this slide actually has some dollar estimates, 682,000 for those certified staff and then approximately 85,000 for the support staff. Um these numbers are based on averages. You know typically when you make reductions the the least senior seniority people are reduced. So once we know exactly we'll have more defined numbers. So the next slide actually are things that
040we're doing now have done or will do this year. Uh these are contracted services. We and I know I've received some complaints about we didn't print the calendar this year, right? So, you'll see that topline communications and consult consulting and printing. We didn't uh we put a pause on a consulting firm that we we utilized in the past and we didn't print our calendar. We didn't have mailing expenses and things of that nature to go along with that. So, that's about an $85,000 uh expense of reductions. Legal assistance. We are doing our best to try to minimize our calls to our legal folks and uh we anticipate at least a $75,000 reduction in that line. ESC state subsidy. The ESC receives funds per you know there's a per student amount that uh we had about
041a $300,000 balance in. It's my recommendation that in lie of using general fund money to pay ESC staff that we contract with that we use $250,000 of that state subsidy money to pay those employees. And those employees range from technology folks, security staff, those those those contracted employees that we contract from the ESC just to give you a few examples. and then another uh $85,000 from ESC staff, whether that be again um uh security or what have you. So that uh contracted service reduction is approximately $500,000. So here's a summary of the proposed reductions. So the staffing through attrition because our staff members as they retire, they're at the top of the scale. So, um, for the most part, those that are leaving are the top the top of scale. So, we're looking at approximately
042$1.1 million in reductions through attrition. We're looking at another approximately 500,000 reduction through contracted services. And then in terms of staff reductions, reduction in staff reduction in force is approximately $682,000 for a total. Again, once we know exactly who those people are, we'll have more defined number for a total reduction of about $2.295 million. That's my recommendation before you tonight. I know they're not easy. It's not easy. um they're not easy conversations that we have with our staff, but in order to try to rightsize the district because our enrollment's declining, I believe that these reduction proposals are in the best interests of the district at this point in time. Can you speak to again like um even with the reductions how the classroom size will still be? Yes, I can and I can bring you
043numbers in the future, but um our class sizes and again I they're between 20 and 23 22 there's one class I apologize I don't have that in front of me maybe fourth or fifth grade there's a has a higher class average that you know we'll work on we'll you know we'll make sure a reduction doesn't occur in that grade that makes sense um but yeah our class sizes are pretty good I think and again I think 25 to I think is a is we'd love 20, right? We love 18. I don't know if there's a statistical u research shows that 22 or 22 to one or 23 to one or even 20 to one is a big statistical difference from a research perspective than 23 to one. So, um, it's not what people want to
044hear, but I think in this day and age and the fact that our enrollment is declining that, um, our, you know, we're going to make sure we monitor those numbers. Does that make sense? I think 25 to one is Marlo's number. Um, that's Marlo's number. Thank you. >> Did I answer your question, President Crawford? >> Yes. >> Thank you. And then, can you speak to What will you talk about? >> Yes. Good evening everyone. Good evening board of education. Congratulations. I hope you have a chance to actually uh celebrate thick evening or an afternoon and actually celebrate the uh recognition for the board for the month of January because it is truly a lot that you all put in and do uh for our students, for our staff ongoing throughout the whole year for every
045single one of us. So, thank you for that. Um um I'm understanding that I will be um going over um the difference in the forecast which has been uh talked about a few times of how did we go from the May 2025 forecast uh having about $8 million negative um projected to $730,000 um by the time oto October came in 2025. So what I would like to do is um maybe cover in a little more detail fiscal year 25 and 26 which actually we do have the numbers now for 25 and we're still in projections but closer as we are in the current year for 26. However, last May we have not closed the fiscal year of 25 yet. And then um we have new information as the year goes by and then we have
046actual numbers after we close the year. So um I will start with fiscal year 25. Um our u May projections compared to October our revenues have increased by $269,816. And the factors in that are um just couple of line items. For example, we received $127,000 more in state foundation uh between restricted and un unrestricted grants. Um and then um I would like to add to that um I am I am I am sharing that we ended up receiving $135,000 or I'm sorry $127,000 more by the end of June. However, I would also like to share that in fiscal year 24 just for comparison. So, it's not really that we're receiving more money. Um, but we had a less reduction because in fiscal year 24 we received about $8.6 million in state foundation and in fiscal
047year 25 we closed with about 7.3 million. So, if you see, we did get a little bit more about 127,000 than what we thought that we will, but yet it was still um $1.1 million reduction compared to fiscal year 24. Okay. Um and then we had another change um with the miscellaneous we have received $134,000 more. Um and most of that amount is a result of a very hard work with our team that we have talked a few times about the catastrophic cost reimbursement from the state which is has been uh submitted uh only as of three years uh going back three years ago for the first time and we had a like a kind of little race going on in the office between um special education uh Mr. Bendier and myself because every year
048we were hoping to receive $300,000 in reimbursement. But the reimbursement varies and depends based on how many school districts are submitting, how many students are being submitted for reimbursement and how much is the funding for this reimbursement. So we realistically never really know until we actually get the money. So the prior um fiscal year 24 we received about $261,000 and then last year we were so happy when the funds came because we received $377,000. So there was over $100,000 in increase last year. But again this year we don't know is it going to be 260? Is it going to be less? Is it going to be $370 we would hope for? But so that's another variation. um and some miscellaneous items um uh to total up to $134,000. So that's the total of increase in
049revenues uh of $269,000. And then we have um managed to reduce our um expenditures uh by about $1 million. Um, and those items would be um about $157,000 in wages, $180,000 in uh benefits to employees, $231,000 in purchase services, and um $249,000 in uh capital outlay. So, um, if we add up the million plus the $269,000 and then, um, uh, you ladies will remember that every year I try and encourage our staff and I send out emails and I try to explain why is it very important for us to pay our bills on time in May when the school wraps up before we have to stop cutting checks about June, mid June. um because then we're reflecting the cost in the correct year and also we lower our incumbrances. So a few years back our
050incumbrances meaning what we still had to pay in cost for the prior fiscal year were close to $2 million. And as a goal we started working together as a team to pay our bills as fast as we can. and um we have lowered them to about um 900 some thousand um dollars close to a million dollars and then uh last year we have managed to close the year uh for the first time with about half a million dollar. So in um that left us with about $458,000 more in available money that was not tied down. So that those three numbers total to $1.7 million. That's fiscal year 25. And then now moving on to fiscal year 26, we in we expect to increase our revenues again by $294,000 um um by a variation of multiple
051things. um our delinquency um from property tax collection is actually increasing by half percent. So we expect about $298,000 less to be collected. And I know it's a large number. It's a lot of money, $300,000 to any given person. However, when we compare this $300,000 to $51 million that we collect as a school district in property taxes, that's a variance of less than half percent or about half percent. So, the variance is not as large, but the numbers do add up eventually. Um, so we also have a $51,000 uh increase in delinquencies from uh public utility payments. And that could just be like one utility company not making their payment on time or making it even one day late because then we if they don't make it in the spring or make it late and
052the cut off date has happened and we already received the money from the county we most likely won't receive it until August which is then next fiscal year. Um um the state foundation with the July state foundation uh we projected to receive about $380,000 more than previously expected in May and for that line we know how state foundation is changing ongoing and the computation and we talk a lot about it. So in May when the forecast was due the state has not released yet of how much and how what the formula is for the computation for the district. So um yes we are happy to receive more money but it's it's always kind of we're worried about it. um uh roll back and homestead reimbursement was about $25,000 more and then um interest and miscellaneous
053uh revenues um we expect to receive about $239,000 uh more. Now, our expenditures, so all the negatives in the revenues and the positives come to about $294,000 increase for this fiscal year. And that is again going back to May to October comparison. Um the February numbers will be updated to the newest information that we have obviously. So this is why the forecast is always changing because we have new information which we incorporate 6 months later into the forecast. Um, okay. So, we are expecting to decrease our expenditures this year by uh $1,294,000. And some of those items um coming into effect there are about $600,000 um of those five teachers that were mentioning um that were not replaced their positions for their wages and their benefits. um purchase services. We expect to pay about $313,000
054less than what we projected last May for this year. Supplies and materials um we're trying to save about $11,000 there. uh capital outlay about $227,000 savings which um could be coming such as Chromebooks paid from permanent improvement funds opposed to um general um uh fund and then um various um other small differences such as fees and things like that. So this year we expect a total of about $1.6 million variance. Um if we add that to the $1.7 million from fiscal year 25, that's a $3.3 million variance. And then how that compounds into the forecast with couple other small changes. Um, it comes to basically $5.3 million in fiscal year 27 and then $7,288,000 in fiscal year 28. So this is where I mention often that the forecast compounds. So when we have a cost,
055it doubles in the following year and then we have additional changes. So always the forecast basically four and five years out varies by a lot. And maybe that's why there was one reason that this year, this summer, um there were suggestions that districts only do a three-year forecast because four and five is really far out and uncertain. However, it was decided for a four-year forecast, but we still like to do a five-year forecast just to still see and have a better idea to where we expect to be. Um, so I hope that I I hope that helps and makes sense. Um, any questions? >> Thank you. Mr. Maro, does that end your report? >> Yes, ma'am. >> Thank you. >> All right. Committee reports. Um, all right. So, the finance committee met um last week.
056we um basically went over the reduction plan with them um and talked through that planned um so that was majority of what the meeting was based upon and um over the earned income tax. So those were the two items that was discussed during that meeting. Um do you have anything to add? Um >> um well I know you had brought this up a couple times in previous years too Rhonda about the um the afterchool daycare and also during the finance meeting one of the committee members had brought this up as well and us as a group thought it was a fantastic idea and it's definitely under consideration. >> Yes. Thank you. Um the other um thing is I was sworn in for the um Kyhoga Valley Career Center board and there um I just wanted
057to give a update um on some things that are happening um February um actually tomorrow um you should have gotten notifications if your child attends CBCC but through um the high school um Mrs. Hunt sent out a notification as well. The parent um night got switched from last week to tomorrow. So, um if your student is interested in attending CBCC um or just, you know, curious, I suggest you go there. Um it's a great building, a lot of different programs, um and a great time for you to explore with your student. Um on February 2nd through the 6th is Career Technical Week at CBCC. On Monday the 2nd, they're going to have a celebration with balloons throughout the building. Um a second quarter 100% club recognition and CBCC t-shirts for all the seniors. On Tuesday
058the 3rd, um it's bring your parent to school. Um which is cool, I think. Um and so they're having that on that day. Um and then Wednesday, February 4th and Thursday, February 5th, um is 10th grade visits for the different schools. And then on Friday the 6th, they're having show your team spirit and wear your favorite team jersey shirt. Um those are the um main things that are happening. Um we're excited on April 30th will be the construction. Um they've been having a um they've been waiting to reveal the um construction that's been doing um happening at CBCC. So, um on Thursday, April 30th, they're going to be doing a tour with all the boards um so that they can see um the launch of the enhanced um spaces for electrical systems, heating and air
059conditioning, parks and environmental resources, cosmetology, and telemocation towers technician. So, we're excited um to finally see that come together. So, um those are the big things that are happening there. All right. Um, remmonstrance receive one. >> We did receive one, but looks like the person has left. >> Okay. All right. So personnel action items G1 resolve that the Twinsburg Board of Education accepts the certified staff recommendation recommendations detail in the attach exhibit as per the dates terms and other applicable conditions specified pending satisfactory RC background checks. Two, resolve that the Tunesburg Board of Education accepts the classified staff recommendations detailed in the text exhibited as per the day's terms and other applicable conditions specified pending satis satisfactory or receive background checks. Do I have a motion? >> So moved by Mrs. Egan, >> second by
060Mrs. Hamilton. Any discussion? >> And um can you please call the >> Yes. Mrs. Hamilton, >> yes. >> Mrs. Raj, >> yes. >> Mrs. Travis, >> yes. >> Mrs. Crockford, >> yes. And that passes 5-0. Action items H um 1 through six. Um one, resolve that the Twinsburg Board of Education approves the attached listing of the media center items to be deleted from inventory. to resolve that the Twinsburg Board of Education approves the deletion of Schol Scholastics everyday literacy kits for grades levels K through fourth use for the summer reading programming and intervention. Three, we saw that the Twinsburg Board of Education approves the service agreement with PSI Associates LLC to provide licensed practical nurse services for one student for the remainder of the 2526 school year for the documentation provided to the board under
061separate cover. The cost is $12,852 and is a general fund expense. Four, resolve that the Twinsburg Board of Education approves Officer Adam Singerman as a substitute SRL and provide security at events as needed for the 2526 school year at a rate of $55 per hour officer Singerman is an addition to the officers previously approved. Five, resolve that the Twinsburg Board of Education approves the revised job description for elementary school principal per the attached exhibit. And six, resolve that the Twinsburg Board of Education approves the college credit plus memorandum of understanding between Kent State University and the Twinsburg City School District for the 2627 school year per the exhibit. Do I have a motion? >> So moved by Mrs. Charles. >> Second by Mrs. Hamilton. Any discussion? >> I have a question. >> What so about
062the summer reading? Is this just something is this part of one the reduction to what do we have in place for the intervention? Like tell me more about this scholastic everyday literacy kit because it says for programming and intervention. >> I can defer to that in 2012 reading program as part of summer because we wanted the students to have different materials than they have right now. Thank you. >> It does. So, are we replacing it with anything? >> Got it. Okay. Thank you. >> I think we should also note that the SRO officer is a substitute. Yes, >> we're not adding an SRO officer to our account. Um, this is just someone else. if we would need someone would not be able to do their duty. This gentleman is offering to or we're hiring this
063gentleman to be a substitute to fill in that position. So, we're never without an SRO officer. >> Thank you. >> Mrs. Travis, >> yes. Mrs. Hamilton, >> yes. >> Mrs. Rush, >> yes. >> Mrs. Egan, >> yes. >> Mrs. Crawford, >> yes. And that passes five. Seven resolve that the Psburg Board of Education approves the expenditure reduction plan as per the superintendent report noted in section E. Do I have a motion? >> So moved by Mr. Travis. >> Second by Mrs. Rush. Any discussion? >> Mrs. Travis? >> Yes. >> Mrs. Rush? >> Yes. >> Mrs. Hamilton? >> Yes. >> Mrs. Egan? >> Yes. >> Mrs. Crawford? >> Yes. And that passes 5 and eight. Um resolution. It's long so just bear with me. Um whereas on January 14th, 2026, this board adopted resolution number 011426
064C pursuant to section 5748.02 2 of the revised code requesting the state tax commissioner to estimate and certify to it both the property I the property tax rate that would have been imposed by the current year and the school district income tax rate that would have had to been in effect for the current year to produce an amount equivalent to 12,194,837 annually a certified copy of which resolution was delivered to the state commissioner and whereas on January 20 of 2026, the state tax commissioner certified that a school district income tax rate of 1.1886% using the tax base specified in resolution number 01142026- C in this resolution or property tax rate of 9.04 mills using 2024 valuation will be required to produce that amount and whereas this board is not authorized pursuant to section 5748.02B 2B
065of the revised code to adopt a resolution proposing an annual tax or the school district proposes on taxable income as defined in section 5748.01E2 of the revised code at the rate set for of the state commissioner certification rounded to the nearest 1/4 of 1%. Now therefore be it resolved by the board of education of twin city school district county of summit Ohio that section one board declarations this board finds [snorts] determines and confirms that the amount of taxes which was may be raised within the 10 mil limitation by levies on the current tax duplicate will be insufficient to provide an adequate amount for the necessary requirements of the school district and that additional monies will be required for that purpose and that is necessary to a levy an amount I'm sorry levy be an annual
066school district income tax on taxable income as defined in section 5748.01E2 of the revised code at the rate of 1 and 1/4 of 1% 1.25% for the purpose of current expenses for a continuing period of time. Two, determination to submit pursuant to chapter 5748 of the revised code. The question of opposing an annual school district income tax at the rate of 1.25% 25% on taxable income as defined in section 5748.01E2 of the revised code for the purpose of current expenses to take effect on January 1st, 2027 and run for a continuing period of time shall be submitted to the electors of the school district at the election to be held on May 5th, 2026. Section three, certification delivery of resolution to board of elections. The treasurer is directed to deliver or cause to be delivered
067immediately and in any case before the close of business on Wednesday, February 4th, 2026 a certified copy of this resolution to the Summit County Board of Elections. Section four, certification delivery of resolution to state tax commissioner. The treasurer of this board is authorized and directed to deliver or cost to be delivered a certified copy of this resolution in the form delivered to the Summit County Board of Election as described in section three to the state tax commissioner. Section five, compliance with one meeting one I'm sorry, compliance with open meeting requirements. This board finds and determines that all formal actions of this board and any of its committees concerning relating to the adoption of this resolution were taken. All deliberations of this board and any of its committees that result in informal actions are held and
068meetings open to the public in compliance with the law. Section three, captions and headings. The captions and headings in this resolution are solely for convenience of reference and in no way define limit or describe the scope of intent of any section subsections, paragraphs, subparagraphs or clauses here. Section seven effective date. This resolution shall be in full force in effect from and immediately upon this adoption. Do I have a motion? So moved by Mrs. Hamilton. >> Second by Mrs. Egan. Any discussion? Can you please follow up? >> Mrs. Hamilton? >> Yes. >> Mrs. Egan? >> Yes. >> Mrs. Rush? >> No. >> Mrs. Travis? >> Yes. >> Mrs. Crawford? >> Yes. And this passes for with um four yes and one no. >> And any miscellaneous? I do. Um I just wanted to um let you
069guys know um that over the weekend, I believe it was last weekend, we had um a handful of our students from the drone club were invited to Magnificant High School um to participate in a drone um event. Uh there were it was really cool for the the folks that did go. I believe there's three or four kids students that went and were able to participate with some of the other folks in Northeast Ohio and learn more about the droning. And I believe um some local police departments came and kind of instructed the kids how they do, you know, the first person through their goggles. It was a really cool event. They did some racing. Um so the kids had a really good event and it was good to just explore and it was kind of
070cool because they were approached at the um Ohio Board of uh Ed conference and this particular person came up and and talked to them and said, "We would like you guys to participate in this event at Magnificat." And so they were able to get to follow through. So they were really excited to participate. So, it's just more exposure, more, you know, there's so many kids now doing drones within, you know, all the school districts around uh Northeast Ohio. So, it's great that Twinsburg is part of that as well. >> And I just want to add about the orchestra, Twinsburg High School orchestra. Um, it's just I want to really call this out because it's unheard of. They had 26 out of 40 superior rating. So, that's more than half of their students actually was rated
071superior. And one thing I do want to promote is their upcoming benefit counselor that's going on February 19th. Great way for the community to come out to see the great things that our band, our orchestra, and our other fine art programs are actually doing in the school and a great way to support the community. So February 19th, 700 p.m. high school Twinsburg Orchestra is holding their benefit concert. That was it. >> Thank you. Also, if you have um access to last Sunday's plane dealer, um they did a large article on school funding, uh many of the comments that we have been making here at the table are actually in that article. Um confirming again what I've said the last meeting is yes, we are responsible for our issues. We have to take care of our
072our home, but the issues that are being faced right now are much broader. and they did do an an article on some of the points that we've been talking about here. Be a good chance if you can go back to that paper um and just check that out. Anything else? Um there's no need for executive session. Um so if I can have a motion to adjourn at 7:51 p.m. >> So moved by Mrs. Egan. Second. >> Second by Mrs. Rush. Any discussion? >> Stay warm. [laughter] >> Can you call the RO? >> Mrs. Egan? >> Yes. >> Mrs. Rush? >> Yes. >> Mrs. Hamilton? >> Yes. >> Mrs. Travis? >> Yes. >> Mrs. Crawford? >> Yes. Thank you for um joining and watching and have a great day and weekend.