McDONALD LOCAL SCHOOL DISTRICT BOARD OF EDUCATION REGULAR MEETING
MONDAY, MAY 15, 2023 - 6:30 P.M.
M.H.S. LIBRARY MCDONALD, OHIO 44437

The McDonald Local School District Board of Education held a Regular Meeting on Monday, May 15, 2023, at 6:30 p.m., in the McDonald High School Library, and via McDonald Schools Facebook Live, 600 Iowa Avenue, McDonald, Ohio 44437.

The Regular Meeting was called to order at 6:31 p.m. by President John Saganich.
Treasurer Megan Titus called the roll:

Members Present: Joseph Cappuzzello, Jody Klase, Jessica Krumpak Donna Shields, John Saganich

"Notice of this meeting was given in accordance with the provisions of Section 1.450 of the O.R.C. and the Ohio Administrative Procedures Act."

Pledge of Allegiance

Res. 23-86

Approve agenda for Regular Meeting of May 15. 2023

Mr. Cappuzzello moved and Mrs. Shields seconded Yeas: Cappuzzello, Shields, Krumpak, Klase, Saganich Nays: None
President declared motion carried

Recognition of Visitors / Audience Participation - None

Old Business: any Old Business to bring before the Board - None

New Business:

Program/Policv Committee - Jessica Krumpak. Chairperson

Res. 23-87

POLICIES - SECOND READING

Resolution to approve the second reading of the following policies to revise, add, remove, rescind, or other:

IGBEB IGAE
IGCH-R (ALSO LEC-R) JHG

DYSLEXIA INTERVENTION AND SUPPORTS HEALTH EDUCATION
COLLEGE CREDIT

REPORTING CHILD ABUSE AND MANDATORY TRAINING

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mr. Krumpak moved and Mrs. Klase seconded Yeas: Krumpak, Klase, Shields, Cappuzzello, Saganich Nays: None
President declared motion carried

Res. 23-88

CALAMITY EXCESS HOURS MAKE-UP OPTIONS

Resolution authorizing the superintendent to approve Blizzard Bag hours for the 2023-2024 school year to make up excess calamity hours above the minimum hours required by The Ohio Department of Education, equivalent to a maximum of three (3) days of instruction.

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mr. Krumpak moved and Mrs. Klase seconded Yeas: Krumpak, Klase, Shields, Cappuzzello, Saganich Nays: None
President declared motion carried

Res. 23-89	WOODLAND PARK PAVILION PICNIC CONTRACT

Resolution authorizing the McDonald Board of Education to enter into a contract with the Village of McDonald for the use of the Woodland Park Pavilion for the following picnics:

Second and Third Grades Fourth and Fifth Grades Sixth Grade
Kindergarten and First Grades

May 22, 2023
May 23, 2023
May 24, 2023
May 25, 2023

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mr. Krumpak moved and Mrs. Klase seconded Yeas: Krumpak, Klase, Shields, Cappuzzello, Saganich Nays: None
President declared motion carried

Finance Committee - Jody Klase. Chairperson

Res. 23-90	TREASURER'S FINANCIAL REPORT

Treasurer's Financial Report: April, 2023
Check Register
Financial Summary
Bank Reconciliation

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried

Res. 23-91	DONATIONS

Resolution to accept the following donations:

DONOR	AMOUNT	FUND	PURPOSE	
The Village of McDonald	$400	007-9013	Donation for the Cindy Green Robinson and Michael O'Brien Scholarships.	
William D. Miller	$4,000	007-9025	Donation for the Miller Family Scholarship.	
State Farm Insurance	$10,000	018-9115	Grant awarded to the Student Outreach Program	
William D. Miller	$500	300-9005	McDonald Boys Basketball donation.	
William D. Miller	$500	300-9204	McDonald Girls Basketball donation.	
William D. Miller	$500	300-9978	McDonald Boys Cross Country donation.	
William D. Miller	$500	300-9979	McDonald Girls Cross Country donation.	
William D. Miller	$2,000	300-9968	McDonald Football donation.	
William D. Miller	$750	300-9225	McDonald Boys Track and Field donation.	
William D. Miller	$750	300-9973	McDonald Girls Track and Field donation.	

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried

Res. 23-92	FUND TRANSFERS

Resolution to approve the following transfers out of the 001 0000 General Fund:
$50,000 to fund 300 9970 Athletics Fund
$300,000 to fund 005 0000 District Replacement Fund
$200,000 to fund 005 9016 Athletic Complex Fund

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried

Res. 23-93

Res. 23-94

Res. 23-95

FIVE-YEAR FORECAST

Resolution to approve the Fiscal Year 2023 Five-Year Forecast, as presented and amended by the treasurer on May 15, 2023. (See Exhibit A)

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried PERMANENT IMPROVEMENT LEVY RENEWAL
Resolution to submit a renewal of an existing permanent improvement levy to the electors. (See
Exhibit B)

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried STUDENT ACTIVITY FUNDS - 2023-2024
Resolution to approve the Student Activity Funds (budgets and fundraising activities) for the
2023-2024 school year. Specific funds are listed below:

007-9014 Athletics Foundation Scholarship 007-9908 Cheerleading Scholarship
007-9909 Volleyball Scholarship
007-9910 Golf Scholarship 018-9111 ES Principal Fund
018-9115 ES Student Outreach Program 018-9120 ES PTO Group
018-9222 HS Principal Fund 200-9008 District Choir
200-9010 Tennis
200-9088 Golf
200-910P Prep Bowl 200-912B Bowling
200-9124 Class of 2024
200-9225 Class of 2025
200-9224 Spanish Club
200-9310 Lip Sync Stage Fund 200-9960 High School Music 200-9961 Student Council
200-9962 Yearbook

200-9963 Drama Club
200-9964 High School Art Club 200-9965 ES Art Club
200-9966 ES Music
200-9967 Jr High Travel Club 200-9990 National Honor Society 200-9991 French Club
300-9003 Softball
300-9004 Baseball
300-9005 Boys Basketball
300-9007 ES Basketball
300-9204 Girls Basketball
300-9225 Boys Track
300-9968 Football
300-9971 Volleyball
300-9972 Cheerleaders
300-9973 Girls Track
300-9978 Boys Cross Country 300-9979 Girls Cross Country All remaining 200 and 300 funds

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried

Res. 23-96	LIABILITY/PROPERTY INSURANCE

Resolution to approve Ohio School Plan as the insurance provider for both liability and property insurance for the period of July 1, 2023 through June 30, 2024, at a cost of $47,642. (See Exhibit C).

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried

Res. 23-97	ROOSEVELT LUNCH PRICES

Resolution to set lunch prices for Roosevelt Elementary School for the 2023-2024 school year, as follows:

Grades K-6: Lunch $2.50	Grades K-6: Milk $0.50

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried

Res. 23-98	HPS GROUP PURCHASfNG ORGANIZATION

Resolution for the District to enter into the HPS Group Purchasing Organization effective immediately. Membership will renew automatically on an annual basis, for a one-year term unless the District provides written notice on non-renewal at least 30 days before the end of the then-current term.

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried

Res. 23-99	POWER4SCHOOLS ELECTRIC PURCHASING PROGRAM RENEWAL

Resolution authorizing the execution and delivery of a renewal agreement to the Master Electric Energy Sales Agreement between the District and Power4Schools' endorsed electric supplier, ENGI Resources, LLC. (See Exhibit D)

Upon the recommendation of the district treasurer, I call for a motion to approve the above resolution.

Mrs. Klase moved and Mr. Cappuzzello seconded Yeas: Klase, Cappuzzello, Krumpak, Shields, Saganich Nays: None
President declared motion carried

Personnel Committee - Donna Shields, Chairperson

Res. 23-100	SPECIAL EDUCATION DIRECTOR- SHARED SERVICES

Resolution to enter into a shared services agreement with Maplewood Local School District for Director of Special Education services. (See Exhibit E)

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krumpak, Cappuzzello, Klase, Saganich Nays: None
President declared motion carried

Res. 23-101	ANNUAL EVALUATION OF DISTRICT TREASURER

Resolution to approve the annual evaluation of the District Treasurer. (See Exhibit F)

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krumpak, Cappuzzello, Klase, Saganich Nays: None
President declared motion carried

Res. 23-102	ANNUAL EVALUATION OF DISTRICT SUPERINTENDENT

Resolution to approve the annual evaluation of the District Superintendent. (See Exhibit G)

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krumpak, Cappuzzello, Klase, Saganich Nays: None
President declared motion carried

Res. 23-103	HIGH SCHOOL SUMMER PROGRAM

Resolution to approve the High School Summer Program, which will run from June 5, 2023 through June 29, 2023. Compensation will be $23.00 per hour for the following individual(s):

Tammy Candel - Credit Recovery Monitor - 9th through 12th grades

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krumpak, Cappuzzello, Klase, Saganich Nays: None
President declared motion carried

Res. 23-104	CERTIFIED-ONE (1) YEAR LIMITED CONTRACTS

Resolution to approve the following certified personnel, on a one (1) year limited contract, beginning with the 2023/2024 school year. Salary will be as per negotiated agreement.

Megan Bryant Amy Dolsak
Michael Hecker	Jody Conway
Hallie Fabian Ross Hill	Lauren DeChellis
Kristie Grewell Jaclyn Napolitano	
Chelsey Palmer Alicia Stonestreet	Elaine Rupe Jeana Wert	
Danielle Sonntag	

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krumpak, Cappuzzello, Klase, Saganich Nays: None
President declared motion carried

Res. 23-105	CERTIFIED - TWO (2) YEAR CONTRACT

Resolution to approve Charles Mooney on a two (2) year contract for the 2023-2024 and 2024- 2025 school years. Salary will be per negotiated agreement.

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krumpak, Cappuzzello, Klase, Saganich Nays: None
President declared motion carried

Res. 23-106	CERTIFIED - THREE (3) YEAR CONTRACT

Resolution to approve Louis Domitrovich on a three (3) year contract for the 2023-2024, 2024- 2025, and 2025-2026 school years. Salary will be per negotiated agreement.

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krumpak, Cappuzzello, Klase, Saganich Nays: None
President declared motion carried

Res. 23-107	EMERGENCY BUS DRIVERS 2022/2023 SCHOOL YEAR

Resolution to approve and employ substitute bus drivers when the Superintendent deems it to be an emergency situation for the 2022/2023 school year only. The substitute bus drivers will only be employed from a Trumbull County school district. The driver's current BCII and FBI background checks will be obtained from their regular employer (i.e., the Trumbull County school district). The hourly rate of pay for these substitute bus drivers will be their regular hourly pay rate based on the collective bargaining agreement with their full-time school district of employment.

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krumpak, Cappuzzello, Klase, Saganich Nays: None
President declared motion carried

Res. 23-108	SUPPLEMENTAL CONTRACTS - 2023/2024

Resolution to approve the following personnel on a one (1) year supplemental contract for the school year 2023/2024, pending BCII and FBI background checks, as well as ODE Pupil Activity Permit:

Josh Krumpak - Athletic Director
Patrice Simmons - Assistant Athletic Director James Franceschelli - Head Boys Basketball Coach Anthony Matisi - Head Girls Basketball Coach James Getz - Head Bowling Coach
Joe Celli - Varsity Assistant Football Coach

$10,682.00
$3,287.00
$9,449.00
$9,449.00
$5,341.00
$5,341.00

Tom Senich- Varsity Assistant Football Coach	$5,341.00	
Steve Durbin - Varsity Assistant Football Coach	$5,341.00	
Jeff Cintron - Freshman Football Coach	$5,341.00	
Brian Bosheff-Junior High Football Coach	$3,287.00	
Nick Gallo - Junior High Football Coach	$3,287.00	
Bill Ifft- Volunteer Varsity Assistant Football Coach	$-0-	
Josh Celli - Volunteer Varsity Assistant Football Coach	$-0-	
Heidi Hoffman - Girls Junior High Cross-Country Coach	$3,287.00	
Lou Domitrovich - Boys/Girls Cross-Country Vol. Coach	$-0-	
Erin Rogers - Boys/Girls Cross-Country Vol. Coach	$-0-	
Ross Hill - Pep Band Director	$1,232.00	
Kaela Lawson - Assistant Band Director	$4,519.00	
Megan Novakovich- Varsity Cheerleading Advisor	$6,162.00	
Hallie Fabian - Junior High Cheerleading Advisor	$3,697.00	
Dan Williams - Physical Fitness Advisor	$3,697.00	
Andrea Mason- High School Academic Advisor (Prep Bowl)	$1,232.00	
Andrea Mason - Elementary Academic Advisor (Prep Bowl)	$1,232.00	
Benjamin Gavitt - Drama Club Advisor	$2,876.00	
Staci Conley - Elementary Patrol Advisor	$1,232.00	
Megan Bryant - Elementary Music Program Advisor	$2,464.00	
Mary Bucan - Junior Class Co-Advisor	$1,232.50	
Andrea Mason - Junior Class Co-Advisor	$1,232.50	
Alicia Stonestreet - Student Council Co-Advisor	$1,027.00	
Hallie Fabian - Student Council Co-Advisor	$1,027.00	
Hallie Fabian- Yearbook Advisor	$5,341.00	
Andrea Mason-National Honor Society Advisor	$2,465.00	
Brian Backur - High School Detention Supervisor	$23.00 per hour	
Patricia Worrell - Elementary Detention Supervisor	$23.00 per hour	
Brian Backur - Mentor Teacher	As per negotiated agreement	
Patrice Simmons - Mentor Teacher	As per negotiated agreement	
Michele O'Leary-Mentor Teacher	As per negotiated agreement	

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

12

May 15, 2023
Page 13

6710
Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Cappuzzello, Klase, Saganich
Abstain: Krumpak Nays: None
President declared motion carried

Res. 23-109	SUBSTITUTE CUSTODIANS AND/OR DOMESTICS

Resolution to hire the following individuals as substitute custodians and/or domestics for the District, pending BCII and FBI background checks. Compensation will be at the approved hourly substitute rate for each position.

Hayden Mason	Amber Penick	Randy Riccitelli

Upon the recommendation of the district superintendent, I call for a motion to approve the above resolution.

Mrs. Shields moved and Mrs. Krumpak seconded Yeas: Shields, Krumpak, Cappuzzello, Klase, Saganich Nays: None
President declared motion carried

Res. 23-110	ADJOURNMENT

Mr. Cappuzzello moved and Mrs. Shields seconded to adjourn the Regular Meeting at 7:17 p.m.

Yeas: Cappuzzello, Shields, Krumpak, Klase, Saganich Nays: None
President declared motion carried

ATTEST:

MCDONALD
TRUMBULL
Schedule of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Years Ended June 30, 2020, 2021 and 2022 Actual;
Forecasted Fiscal Years Ending June 30, 2023 Through 2027

EXHIBIT A

I

Actual
Flsc:alYear Fi$C81Year FltiCSIYear
2020	2021	2022

Average Chanae

Forecasted
FIKalYear F19ca1Year fllcalYeat Fbc:alYear	Fisc:aJYear
2023	2024	2025	2026  -	2027

' $1,419,418	$1,475,014	$1,478,980	21%	$1,533,066	$1,489,000	$1,490,000	$1,492,000	$1,493,000	

5,350,15B	
5,390,489	
6,486,436	
10 5%	
6,627,627	
6,895,000	
7,232,300	
7,232,300	
7,232,300	
48,401
I	32,254	381,334	5245%	409,800	613,000	632,000	632,000	632,000	
252,751	250,724	252,836	00%	247,B99	248,000	248,000	248,000	248,000	
1,650,029	1,659,955	356,711	-39 0%	440,400	346,500	346,500	346,500	346,500	
8,720,757	8,808,436	8,956,297	1.3%	9,258,792	9,591,500	9,948,800	9,950800	9,951,800	

	6		
4,449	2,574	5,962	44 7%	26,655	
4,449	2,580	5,962	44.5%	26,855	

1 010	Revenues
General Property Tax (Real Estate)	
1 020	Tangible Personal Property Tax	
1 030	Income Tax	
1 035	Unrestricted State Grants-in-Aid	
1 040	Restricted State Grants-in-Aid	
1 045	Restricted Federal Grants-in-Aid - SFSF	
1 050	Property Tax Allocation	
1 060	All Other Revenues	
1.070	Total Revenues	

2,010	Other Financing Sources
Proceeds from Sale of Notes	
2 020	State Emergency Loans and Advancements (Apprc	
2 040	Operating Transfers-In	
2 050	Advances-In	
2 060	All Other Financing Sources	
2 070	Total Other Financing Sources	

-
2.080	Total Revenues and Other Financing Sources	8,725,206	8,811,016	8,962,259	1.3%	9,285,447	9,591,500	9,948,800	9,950,800	9.951.800	
	
Expenditures										
3 010	Personal Services	4,772,874	4,934,674	4,738,121	-0 3%	4,674,000	5,250,000	5,411,000	5,607,000	5,813,000	
3.020	Employees' Retirement/Insurance Benefits	1,685,939	1,796,858	1,702,727	0 7%	1,778,000	2,011,000	2,100,000	2,186,000	2,279,000	
3 030	Purchased Services	1,168,585	1,205,699	1,232,006	27%	1,267,000	1,305,000	1,344,000	1,384,250	1,425,750	
3 040	Supplies and Materials	198,274	213,452	197,584	0 1%	202,000	212,000	222,500	233,625	245,250	
3 050	Capital Outlay			35,061							
4 300	Other Objects	63,533	64,646	59,557	-3 1%	43,000	62,500	62.500	62,500	62,500	
4.500	Total Expenditures	'7,889,205	8,215,329	7,965,056	0.5%	7,962,000	8,840,500	9,140,000	9.473,375	9,825,500	
	Other Financing Uses										
5,010	Operating Transfers-Out	443,984	575,000	975,000	49 5%	945,000	350,000	345,000	345,000	350,000	
5 020	Advances-Out										
5 030	All Other Financing Uses										
5 040	Total Other Financing Uses	443,984	575,000	975,000	49.5%	945,000	350,000	345,000	345,000	350.000	
5,050	Total Expenditures and Other Financing Uses	_8,333,189	8,790,329	8,940,056	3.6%	8,907,000	9,190,500	9,485,000	9,818,375	10,175.500	
6,010	Excess of Revenues and Other Financing										
	Sources over (under) Expenditures and Other	392,017	20,687	22,203	-43.7%	378,447	401,000	463,800	132,425	223 700-	
7.010	Cash Balance July 1 - Excluding Proposed										
	Renewal/Replacement and New Levies	5,131,866	5,523,883	5,544,570	4.0%	5,566,773	5,945,220	6,346,220	6,810,020	6,942,445	
7.020	Cash Balance June 30	5,523,883	5,544,570	5.566,773	0.4%	5,945,220	6,346,220	6,810.020	6,942.445	6,718,745	
8.010	Estimated Encumbrances June 30	
14.905	
9.554	
2,994	
-52.3%						

Fund Balance June 30 for Certification of									
0.01O Appropriations	5,508.978	5,535.016	5,563 779	0.5% 5,945,220	6,346,220	6,810,020	6,942.445	6,718,745	

2.010	
Fund Balance June 30 for Certification of							
	Contracts, Salary Schedules and Other							
	Obligations	5,508.978	 5,535,016  5,563,779	0.5% 5.945,220	6,346,220  6,810,020	6,942,445	6,718.745	
5.010 Unreserved Fund Balance June 30	5,508,978	5,535,016  5,563,779	0.5% 5,945,220	6,346,220  6,810,020	6,942,445	6,718.745	

See accompanying summary of significant forecast assumptions and accounting policies
Includes: General fund, Emergency Levy fund, DPIA fund, Textbook fund and any portion of Debt Service fund related to General fund debt

Note 1 - The School District

The McDonald Local School District ("District") is located in Trumbull County and encompasses all of the Village of McDonald and a portion of Weathersfield township. The District is organized under Article VI, Sections 2 and 3, of the Constitution of the State of Ohio. The legislative power of the District is vested in the Board of Education, consisting of five members elected at large for staggered four-year terms. The District operates two instructional buildings on one campus to provide services to 733 students. Note that the student count for this forecast includes open enrollment-in students, court-placed students, and current students within the District attending school. The current student count has increased by approximately I0 students from fiscal year 2022. District staff include 60 certified members (including teachers, Title I teachers, and administration staff) and 24 classified members (including classified union members, para­ professional aids, and administration staff).

W_lrdSt

....,.......,,,.,	Roosevelt Elementary School
i?	
Campus (map view)	McDonald High Sc:bool

Note 2 - Uncertain Nature of the Forecast

This forecast presents, to the best of the Board of Education's ability, the expected revenues, expenditures and balances of the operating funds. Accordingly, the forecast reflects the Board's judgment of the expected conditions and its planned course of action as of May 15, 2023, the adopted date of this forecast. The assumptions herein involve actions and influences of: the board of education, superintendent, students, governor, legislators, voters, consortiums, unions and various other stakeholders. Differences between the forecasted and actual results are inevitable because of the vast number of people involved.

51s.:co,ccc

s13.:::oo.cro

S7,::00, CCC

=Y:!C

- I -

Note 3 - General Operating Assumptions

The District will continue to operate in accordance with its adopted school calendar and pay all obligations. The forecast contains those expenditures deemed necessary to provide high quality yet affordable educational programs aligned with state and local objectives for students.

Note 4 - Capital Expense Policies and Procedures

Continuous upkeep and maintenance of the high school and elementary buildings is a significant challenge and can prove to be very costly. Revenues for capital expenditures are generated from a Pennanent Improvement levy. The District also has the following separate funds that are used for capital expenditures: Replacement Fund, Training Facility Pennanent Improvement Fund, and Athletic field Replacement Fund. All revenue and expense activities for each of these funds are categorized separately from the General Fund.

OSFC 1\;faintenance and Bond Levies:
The Bond levy was repaid in full during fiscal year 2023. As such, collections of the OSFC Maintenance
levy, which were approximately 0.5 mills, also ended during fiscal year 2023.

Permanent lmprovemenl Levy:
This levy generates 4.3 mills and will continue until calendar year 2024 (fiscal year 2025).

Replacement Fund:
The Board transfers between $180,000 and $200,000 from the General Fund to the Replacement Fund on an annual basis. This is done in order to manage on-going capital needs and facilitate repairs to district property. For fiscal years 2023 to 2027 the Board plans to transfer $300,000 (per year) to this fund.

Training Facilitv Permanenl Improvement Fund:
This fund was created in fiscal year 2023 in order to segregate donations and expenses related to the new training facility at the athletic complex.

Athletic Field Replacement Fund:
A separate Athletic Field Replacement fund was established specifically for the new athletic complex construction, located at 501 W. 2nd Street in McDonald. Many areas of this project have been completed to date, including the installation of a synthetic field, new lighting fixtures, completion of new home side grandstands and press box, and the addition of an eight-line, all-weather surface track. All of these items were included in Phase I and Phase 2 of the athletic complex construction.

Phase 3 of the athletic complex was completed during fiscal year 2023. This phase was for the completion of the new training facility that includes locker rooms, coaching offices, and an open-concept area in which all student athletes of the District will be able to use. The Board expects to transfer $595,000 into the Athletic Field Replacement Fund from the General Fund in fiscal year 2023.

Included in the table on the next page are the actual receipts and expenses for which all permanent improvement funds were used in the last three years.

HISTORICAL 3 YEARS	P	m	ent I	e ts

	ACTI,.-\L	ACTIL.\L	ACTIT..\L	
	FY20	fY21	FY"",,,"_.",_	
Beginning C:ish Ba.lance .. PI Funds	3,076,544	3,085,963	1,895,815	
FOR£CASTID ru:n.".'\--n:s:				
				
OSFC faintenance	(03.! 0000)	22,8()1	23,3().'j	23,199	
Half1fill Eq_ualization	(03.t COCO)	24,819	25,751	25,750	
Replacement Fund
Permanent Imp	(COj 0000)
(003 901s;	180,00,0
226,495	2C>O, OO
2 0. 29	..
219$66	
Athletic Field Replace	(OOS 9016)	226,991	356,500	945,136	

TOL.\L RIYE ""l""E
ACTL\L IXP l>ffi"Iu:S:	
681,166	
836,188	
1,.213,651	
				
District Chromebook & Technology Purchases	40,623	..	10,053	
District Boiler Repairs &: H': ..-\C fapenses	45,495	14,783	6,599	
District Permanent Fixtures for 'iiolle'l,--b;ill	9"."-"-""-"	..	..	
District Resealing of ?arkJng Lots		..	8,250	
District Bobcat	..	..	14,--133	
District Track Suoolies & Equipment	..	..	12,--107	
District :\laintenance Equipment	..	..	1--1,240	
Distrct Other ).,:liscellaneous E.-qJenses	33,986	25,180	15,367	
HS Ro of:\!aintenance Repatrs	60,692	5,870	5,870	
HS Controls Cpso-ade ?ro1ect	4-4,713	9,693	11,683	
HS LED Lighting Project	178,413	..	..	
HS Reading & Writing Textbooks	40,618	..	..	
HS E.u:erior pro1;ccts	..	22,029	..	
HS Repair of flooding garage	..	14,900	..	
HS Iasonrv Repair	..	..	6 .-..-,::..,.	
ES ?lavground .. drainage & upgrades	34,030	..	..	
ES Secwitv Cameras	17,365	..	..	
ES faterior LED Lighting	4,694	..	..	
ES Cafeteria Table Replacement	..	9,083		
ES Hot Water Tauk Replacement	..	..	23,845	
		
Cost for lighting at new Athletic Complex	-	139,950	210,355	
..-\thletic Complex fapense.s (acruar.	161,896	1,78--1,838	1,382,455	
		
Transfers-in to Athletic Complex fund C,1):5 9016 from Other Capex funds	
..	
..	
240,000	
Transfers-Out from Other Capex funds to
..-\thletic Complex fund 005 i;,016	
..	(240,000)	
		
TOTAL E:XPI:.'\"Dffi"Iu:S	671,747	!,016,326	1,721,814	
Ending Ca:;h Balance .. PI Fund:;	3,085.963	1,895,825	1.39.,.,662	

Included in the table below are the forecasted receipts and expenses for fiscal years 2023 through 2027, for which all permanent improvement funds are expected to be used.

---:-	.- -. --  ..,._ •	r	.; - •	• #	•	,	-	--	• •	•

Beginning Ca.sh Balance - PI Funds
FORICASTIJ;! RnDTIS;	FORIC..\ST	FORICAST	FORIC..\ST	FORIC..\ST FY::?3	 FY::?4	 FY"'-	 FY::?6
1,397,66:!	7-U,481	8-t6,013	1,069,136	FORIC..\ST FY:!7
1,191,.Hl	
OSFC :v!aintenance	(03-! 0000}	11.1:?l	-	-	-
300,000	300,000	300,000	300,000
:?-l-5.6:!6	:?::?3,8-t::?	98,7:!3	-
::?::?.0::?6	-	-	-
60:?.-1.50	-	-	-	-
300,000
-
-
-	
Replacement F1md	(.005 0000)			
Permanent imp	(003 9015)			
TrainingFacilityPIF1md	(003 9016)			
Athletic Field R olac	(005 9015:			

TOTAL RI\"I::",1.-r	!Nots l)The 1nHaWRETa<Sa;t"demerit	 (Note 2) Pl levy a iresin 202l fthanv"3r;eceiv;;d i Mar::h 2023)	 cc-11,a.cticn .,c3r1024 3rd wa::: lowerr:h3r r.orrr:al dt..e ::-oscrr:e	frr-31 c:o-llecticrs will bie ir, payrr eru tr.at wers r.cr made irr.ely. Trs:	 Pl 2025.. 1 c,rd;er to J.Liditor c-f Sta Le- 3Utl".orized 3 -ecial	 renew tl"ii:;levy, would d1st:ribYtior th:tt i3c:or3ider-ed cot:- che	 r.ee-d 3ppm1,1Eci by vol'.'5fi firn. 3dV3f1ce c-ftr.e2f"'d H3lfRET!!!l)I	 bv t:l"'e- Noverrt:...ar 2024
!.sttle,ment2022. As a rs31.lt, :h;;PI r.,;,"'/	elt=CT.ior
h!d S10,:a; ir additic•r.::11ilE G re-v-311..e:E
ir Pf 2.023, 3rd will ::i"'cr6c•re i"',=Ve 51·:),:::.00lo\1,lerRE t3.<r:v-er.l.es iri Pf 2024	
	
1,181,.::?23	5:?3,8-l-:!	398,7:!3	300.000	
300,000	
fORrC4STID lXPE\]lITT"RIS;		
District Chrnmebo ok & Teehnolor,· Purchases	6..J 8'.?	50,000	65,600	6.,,8!5
.	.	7:?,100	
District Track Suoolies & Eauinment	35,814	
ES Imoro·.-ements & Rer,illl:s	-i'i,168	30.000	30,0.00	30.000	30,000	
HS Gas Line Repair	::?6,7:!0	-	.-	-	
HS Xew Scoreboard in (h,n	.-	u.ooo	-	-	
HS Xe.-· ?arl,;ing Lot	..J9,958	-	
ES impro ·emmts & Repairs	16.63::?	30,000	30,000	J0.00-0	30,0.00	
ES :?lavuound Eouiumem Reoairs	17.150	.	-	-	
ES 11usical Instmmem;;	31.850	-	-	.	-	
Other 21.·Iiscellaneous E.mens es	15.055	:=o,ooo	50,000	50.000	50.QilO	
		
.-\thletic Comple	_ -PH.ASE 3 - 7r	Facilit...-	l,5U.8-U	.	.	-	-	
..-\thletic Comole:;: . Training; Facilitv Eauiument	11.668	.	.		
.-\thletic Comolex- Training; Fadlitv 1Iats Securitv	10.371	-	.	-		
..-\thletic Complex- Lockel" Rooms	l 7,7.f6	.	.	-	
Athletic Complex - Remainin2 exoenses	::?l.E07	
		
Athletic ComolB - E.u:erior Fence	-	197,35'.?	-	-	.	
		
Transfers-In to .-\thletic Complex fund 1;05 9016
from Other Caoe:i. funds	430.000	-	-	.	-	
Transfers-Out from Other Capex funds to _-\thletic Complex fund 005 9-016	C-'30.000!	.	-	-	.	
TOTAL IXPD-nm-ru:s	1.837...JO-t	..J19.310	175,600	177.8 5	18 .100	
Endin2 Cash Balance - PI funds	i-U..JSl	S..J6.013	1.069.136	1.191..311	1.309.111	

I	-	,I

.

Note 5 - Significant Assumptions for Revenues and Other Financing Sources

General and Tangible Personal Property Taxes

The property tax revenues for the District are realized from the following levies:

TaxLe,,is	Year Approved1
Renewed	First Calendar Year of
Collection	Last Calendar
Year of Collection	Fuil Tax Rate (Per $1,000 of
Assessed Valuation)	
Inside Ten ).,fill Limitation (Cnvoted)	n:a	wa	n1a	$5.10	
Continuing Operating	1976	n!a	n/a	30.80	
Continuing Operating	1980	n!a	nta	6.00	
Emergency ($200,147)	2018	2019	2028	3-70	
Emergency ($260,000)	2016	2017	2026	4.75	
Total OperatiDg Tax Rate				S50.35	
Bond	1999	1999	2022	S2.15	
OSFC 1laintenance	1999	1999	2022	0.50	
Permanent Improvement	2019	2020	2024		4.30	
Total on-Operating Ta_ Rate				$6.95	
TOTAL TA.X RATE				S57.30	

Depicted in the table above are taxes categorized by operating and non-operating levies. Operating levies currently consist of 5.1 inside mills along with two continuing levies (30.8 mills and 6 mills) and two Emergency levies (one of $200,147 and one of $260,000).

Non-operating levies consist of two required levies and one voluntary levy. The required bond levy was passed in 1999 to renovate our high school and build a new elementary school. It collected at 2.90 mills to service our principal and interest payment. The second required levy is the OSFC Maintenance Levy, which is set by the State at 0.5 mills to provide maintenance on the OSFC buildings. Because our valuation is so low. the District also receives a $25.000 equalization payment from the State into that fund. Note that fiscal year 2023 is the final year for these two levies.

The lone voluntary levy is a 4.3 mill Permanent Improvement levy, which was renewed in May 2019 for an additional five years. This levy will expire in calendar year 2024 (fiscal year 2025).

Line 1.010 General Propertv Tax

General property tax revenue includes real estate taxes, public utility property taxes and manufactured home taxes. The forecasted total balance of general property tax and property tax allocation for fiscal year 2023 is based on reporting provided to the District from the Trumbull County Auditor.

The first ($260,000) emergency levy resumed collection effective for calendar year 2019. Collections will continue until calendar year 2026. The second ($200,147) emergency levy was renewed in May 2018 and collections began in calendar 20 l 9 for a ten-year period. The assumption that active levies fail at the end of their lifetime (line 1.010) is added back in (line 11.020) to allow certification of contracts.

51,550 :cc

51,.::sc..:ca

Total Real Estate

:=v25	c•117

Line 1.035 Unrestricted Grants-in-Aid

Unrestricted Aid is generated from two casino payments each fiscal year, as well as Foundation Funding. The District received the first casino payment in August 2022 in the amount of $22,488. The second payment of $21,397 was received in January 2023.

School funding from the State of Ohio (i.e. Foundation payments) is set as part of the State's Biennial Budget for fiscal years 2022 and 2023. Beginning in fiscal year 2022, the Fair School Funding Plan (FSFP) was implemented with payments from the new fonnula starting in January 2022. The FSFP is driven by a base cost methodology and guarantees that, for fiscal years 2022 and 2023, school districts will receive no less than the funding received from Foundation aid during fiscal year 2021. Further, the FSFP is a more direct funding model in that, community school, STEM school and scholarship funding is directly funded by the State of Ohio to the respective schools. This means that schools are now funded for the students they are educating. Historically, the amounts related to students who were residents of the school district were funded to the district who, in tum, made the payment to the respective school that was educating the student (i.e. a pass-through approach).

The FSFP amounts included in this forecastfor fiscal years 2024 and 2025 are based on current simulations provided by the State. Actual State funding amounts were unknown at the time that this forecast was prepared.

STATE FUNDING

5""1'_...._.... .... !"'

53.::C: '.:CC

52.:-C-:J.GCC
s1.:co.:cc

-:-ct =ie\MburSemen:s	
s s2 751	
s25 _:2..:.	
s2s2.s3s	F't'23
s2..:.:,,s;;	
s .:.s.:cc	
s2..12. c	
sz..:a.cco	'F'f27
s2.:.s.:c::	
u s a:e ES!r -::ed	s..:s...:c1	S32,1s..:	S3-31.33...:	S4C9 s::	5 13.::c	5532.CCC	5631/:::cc	SS32.X;J	
S::::a:e unres::r c:ed	55.350 1s 3	S5.39C. 33	se•- .;.s5..i3s	56.527, 527	;s.s95,:cc	S7.2.!2.3::J	s:i..2l:J.3:	s:",232.3CC	

5·

Line 1.040 Restricted Grants-in-Aid
Effective with the FSFP in fiscal year 2022, restricted grants-in-aid includes career tech money, support for McDonald's disadvantaged students, and Student Wellness and Success funding.

Career Tech Students are educated by the associated Trumbull County Career and Technical Center located in Warren. A separate 2.4 mill levy is imposed on the McDonald taxpayers and other member districts to allow for this educational choice.

The District expects to receive approximately $303,000 in Student Wellness and Success Funding during fiscal year 2023. Total restricted funding in fiscal years 2024 and 2025 is based on simulations provided by the State, which includes the Student Wellness and Success Funding and also funding for a School Resource Officer for each building in the district. The actual restricted State funding amounts were unknown at the time that this forecast was prepared.

Line 1.050 Property Tax Allocation
Property tax allocation revenues consisted of the following for fiscal years 20 I 8 through 2022:

	Acrual
Fiscal Year	Acrual
Fiscal Year	Acrual
Fiscal Year	Acrual
Fiscal Year	Acrual
Fiscal Year	
Revenue Sources	2018	2019	2020	2021	2022	
Homestead and Rollback	$216,537	$214,776	$252,751	$250,724	$252,836	

Homestead and Rollback are currently being phased out since new levies will not have this State reimbursement. Since homestead and rollback are directly proportional to the General Property Tax line, it is assumed that they function proportional to the Real Estate revenue. Note that there were decreased amounts of Homestead and Rollback received in fiscal years 2018 and 20 I9. This was because the District suspended collection for an emergency levy for a time period. Fiscal years 2020 and forward reflect the complete resumed collections.

Line 1.060 All Other Revenues

Prior to fiscal year 2022, all other revenues included open-enrollment-in, interest income, and a few other items. Effective with the new FSFP, open-enrollment-in amounts are now classified on line 1.035 Unrestricted Grants-In-Aid. Because of this change, there is a large decrease in line 1.060 All Other Revenues for each forecasted year.

All other revenues consisted of the following for fiscal years 2018 through 2022:

	Acrual
Fiscal Year	Acrual
Fiscal Year	Acrual
Fiscal Year	Acrual
Fiscal Year	Actual
Fiscal Year	
	2018	2019	2020	2021	2022	
Open Enrollment Tuition	S1,347,631	$1,367,151	Sl.492,285	$1,481,954	S271,723	
Interest	120,462	190,051	124,993	15,222	14,892	
Student Class Fees	15,469	14,967	14,448	12,279	13,211	
Ohio BWC Dividend	0	0	0	116,181	0	
Other	26,873	36,107	18,303	34,319	56.885	
Totals	Sl,510,435	Sl,608276	Sl,650,029	Sl,659,955	$356,711	

Note 6- Significant Assumptions for Expenditures and Other Financing Uses

Line 3.010 Personal Services
Expenditures of personal services represent the salaries and wages paid to certified, classified and administrative staff, substitutes, tutors and board members. ln addition to regular salaries, it includes payment for supplemental contracts and severance pay. All salaries are set by the Board of Education.

Staffing levels for the last five fiscal years are displayed in the chart below.

2018	2019	2020	2021	2022
General Fund:		
Cerrified	56	57	59	59	56	
Classified	21	21	21	22	13	
Total General Fund	77	78	81	81	69	

Other Funds:						
Cerrified	5	5	3	4	5	
Classified	5	4	4	l	12	
Total Other Funds	10	9	7	6	17	

Totals	
	87	S7	88	87	S6 	

Certified (teaching) staff salaries and Classified salaries are based on their respective negotiated contracts which include step increases and educational incentives. Each of these current contracts expires on August 31,2025.

Presented in the chart below is a comparison of salaries and wages for fiscal years 2018 through 2022.

...\crual	...\crual	...\crual	Acrual	Acrual	
Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
	2018	2019	2020	2021	2022		
Certified Salaries	$3,492,302	$3,680,050	$3,823,523	S3,9-47,218	$3,953,443	
Classified Salaries	585,555	604,946	623.285	652,552	420,380	
Substitute Salaries	120,036	89,865	72.)5	65,712	70,466	
Overtime	13,191	12.589	13-224	21.719	1.479	
Suppl=emal Contracts
Severance Pay and Early	174,969	180,024	192,843	225,561	134,021	
Retirement Incentives	0	28,388	25.933	0	37,919	
Insurance lncenm·e	9.-H2	10,806	14,772	14,772	14.772	
Other Salaries and Wages		5,400	5,300	6,540	7,140	5,640	
Totals	  $4,400,895   $4,611,968   $4,772,874   $4,934,674   $4,738,121

Ratio of Salaries to Total Re\·enue (line 2.080)	52.2%,	54.1%	54.7%,	56.0%,	53.8%

Total expenses for salaries and wages were decreased in fiscal year 2022 because the District paid certain salaries using federal funding instead of general fund dollars. This is forecasted to continue for fiscal year 2023.

Line 3.020 Emplovees' Retirement/Insurance Benefits

Employees' retirement and insurance benefits include employer contributions to the State pension systems, health care, Medicare, workers' compensation, and other benefits arising from the negotiated agreements.

The fiscal year 2022 expenses for employees' retirement/insurance benefits were decreased due to the District paying certain benefits using federal funding instead of general fund dollars. This is forecasted to continue for fiscal year 2023.

Retirement and Medicare fluctuate proportionally with salaries. Health care costs also continue to increase. Note that during fiscal year 2020, the medical insurance plans were restructured in order to incorporate 4 tiers for coverage offerings, allowing the District to see slight cost savings for fiscal year 2020.

Workers' compensation expense fluctuates each year. During fiscal years 2019 through 2021 the District received rebates and dividends which exceeded the expenses incurred.

The certi tied (teacher) negotiated contract includes a tuition reimbursement feature. For fiscal years 2018 through 2019 there was a cap of$ I 0,000 (per year) for this reimbursement. Beginning in fiscal year 2020, the tuition reimbursement feature was enhanced to provide additional reimbursement options for teachers. As such the District anticipates increases in this cost for future years.

Presented in the chart below is a comparison of the past five fiscal years:

.-ktual	Actual	Actual	Actual	Acrual	
Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
	2018	2019	2020	2021	2022		
Employer's Retirement	$662,156	S705,363	$680,392	$776,401	$726,250	
Heahh Care'Dental•\'isionLife	869,327	986,961	938.575	942,654	872,980	
Workers' Compensation	4,673	-3,844	-39,067	-7,107	23,954	
:\!edicare	66,151	65,210	66.315	68,694	66,843	
C"nemplo1ment	0	5,792	2.968	6,216	0	
Tuition Reimbursement	10,000	10,000	36,756	10,000	12,700	
Totals	Sl.612,307	Sl,769,482	Sl.685,939	Sl,796,858	Sl,702,727	

Ratio of Benefits to Total Revenue (line 2.080)	
19.1%	
20.7%	
19.3%,	
20. IQ	
19.3%	

Line 3.030 Purchased Services

Presented in the table below is a comparison of purchased service expenditures for the past five fiscal years.

Actual	Acrual	Acrual	Acrual	Acrual	
Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
	2018	2019	2020	2021	2022		
Professional and Technical Services	$133,334	$155.740	$155347	$214,961	$178,021	
Property Sen-ices (police, alarms, etc.)	149,690	141.501	167,090	138,635	I 71,-154	
Travel and :\.leering Expenses	12,732	23,409	13,823	6,133	15,381	
Commumcation Costs	17,289	15,460	14,713	12,616	19,25-1	
Dility Sen-ices	152.445	165,715	141,660	H7,704	217,170	
Tuition and Other Similar Pajments	696-981	687.969	616.322	620,951	485,831	
Pupil Transportation	70.438	69,736	59.630	42,760	109.924	
Other Purchased Sen-ices	0	0	0	21,939	3-1,971	

Totals	  Sl,.232,909	Sl,259,530	Sl,168,585	$1,205,699	$1,232,006

Line 3.040 Sui;rnlies and Materials 

Presented below are the supplies and materials expenditures for the past five fiscal years.

Acrual	Acrual	Actual	Acrual	Acrual	
Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
	2018	2019	2020	2021	2022	
General Supplies, Technology Supplies,	
Library Books and Periodicals		Sl00,514	$91,431	$95,332	$116,168	$82,304	
Operations, :\.Iaintenance and Repair		69.431	S9.666	61,255	71,856	64,873	
Textbooks		41,974	53.941	41,687	25,428	50.-107	
Totals		$211,919	$235,038	$198,274	$213,452	$197,58-1	

As shown above. costs for supplies and materials range between $197.000 up to $235,000. These expenses were decreased in fiscal year 2020 due to the COVID-19 pandemic. [n addition, the District was able to use federal funding for certain qualified purchases of supplies and materials in fiscal years 2020 through 2022.

Line 3.050 Capital Outlav

In fiscal year 2022, the District purchased Clevertouch boards using general fund monies in the amount of
$35,061.

The District has developed a strategy that removes capital expenditures from the general fund. These expenditures are handled by a combination of the following: (I) Pennanent Improvement Levy; (2) District Replacement Fund; and (3) Athletic Field Replacement Fund. See Note 4 on page 2 for funher detail.

- IO -

Line 4.300 Other Objects

Other objects can vary significantly from year to year and have been forecasted to approximate $62,500 in each year.

Line 5.010 Operating Transfers-Out

Presented below are the transfers-out for the past four fiscal years.

Actual	Acrual	Actual	Acrual	
Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
	2019	2020	2021	2022		
District Replacement Fund	SlS0,000	$130,000	S200,000	$200,000	
Athletics Fund	49.000	17.000	50,000	45,000	
.-\thletic Complex Fund	0	226,984	325.000	730.000	
Lunch Room Fund	0	20,000	0	0	
Title I FY2018 Fund				480		0		0		0 Totals			$229,480	$443,934	$575,000	$975.000 

Listed below are the amountsforecasted to be transferred-out during fiscal years 2023 through 2027:

	Forecasted
Fiscal Year	Forecasted
Fiscal Year	Forecasted
Fiscal Year	Forecasted
Fiscal Year	Forecasted
Fiscal Year	
	2023	2024	2025	2026	2027	
Athletics Fund		$50,000	$50,000	$45.000	$45,000	$50,000	
Athletic Complex Fund		595,000	0	0	0	0	
Cafeteria Fund		0	0	0	0	0	
District Replacement Fwd		300.000	300.000	300.000	300,000	300,000	
Totals		$945,000	$350,000	$345,000	$345.000	$350,000	

Line 5.020 Operating Advances-Out

No advances are anticipated for this forecast period.

Line 11.020 Propertv Tax - Renewal or Replacement

Though it is required that the District remove tax levy renewals from the main body of the forecast document, the amounts removed are added back here each year in order to allow for certification of long­ term contracts. The balance reflected on this line assumes expiring temporary levies will renew. Note that there are no levies expiring or up for renewal during this forecast period of fiscal years 2023 through 2027 that would be reported in the forecast (i.e. general and emergency fund levies).

A RESOLUTION DETERMINING TO SUBMIT TO THE ELECTORS OF THE McDONALD LOCAL SCHOOL DISTRICT THE QUESTION OF THE RENEWAL OF AN EXISTING TAX LEVY FOR THE PURPOSE OF GENERAL PERMANENT IMPROVEMENTS PURSUANT TO R.C. 5705.21 AND 5705.25

The Board of Education of the McDonald Local School District, McDonald, Ohio, met in regular session on the 15th day of May, 2023, at the offices of said Board, with the fol!owing members present:
 JOSEPH CAPPUZZELLO		 JODY KLASE	 JESSICA KRUMPAK			DONNA SHIELDS

 JOHN SAGANICH	

The Treasurer advised the Board that the notice requirements of R.C. 121.22 and any amendments thereto, and the implementing rules adopted by the Board pursuant thereto, were complied with for the meeting.

-""'M...._R., C"---""-A..._p_._p_...fICL.ZCL.Zu...E..I..u.,I..,.n..., 	moved	the	adoption	of	the	following
Resolution:

NOW. THEREFORE. BE IT RESOLVED by the Board of Education of the McDonald Local School District County of Trumbull, State of Ohio, two-thirds of all members of the Board elected thereto concurring, that:

Section 1:  It is hereby found. determined, and declared that the amount of taxes which may be raised by the Board of Education of the McDonald Local School District within the ten-mill limitation by levies on the current tax list and duplicate, when combined with state and federal revenues, will be insufficient to provide an adequate amount for the necessary requirements of the School District, and that it is therefore necessary to renew an existing tax levy in excess of the ten­ mill limitation upon the entire territory of the School District for the purpose of general permanent improvements in the amount of 4.3 mills for each one dollar of taxable value for a period of five (5) years.

Section 2:  Pursuant to R.C. 5705.21 and 5705.25, this Board of Education intends to submit to the electors of the entire territory of the McDonald Local School District (the School District has territory only in the County of Trumbull). al an election to be held on the 7t11 day of November, 2023, the question of a renewal of an existing tax levy in excess of the ten-mill limitation in the amount of 4.3 mills for each one dollar of taxable value each year for a period of five (5) years, beginning with the tax list and duplicate for the tax year 2024, the proceeds of which

levy first would be available in the calendar year 2025, for the purpose of general permanent improvements.

Section 3:  The Treasurer is hereby authorized and directed to immediately certify a copy of this Resolution to the County Auditor of Trumbull County with instructions to collect and certify to the Board of Education (a) the total current tax valuation of the District; (b) the levy's estimated effective rate, expressed in dollars, rounded to the nearest dollar, for each one hundred thousand dollars of the County Auditor's appraised value; (c) the dollar amount ofrevenue, rounded to the nearest dollar, that would be generated by a renewal levy of 4.3 mills for each one dollar of taxable value; and (d) an estimate of the levy's annual collections, rounded to the nearest one thousand dollars, which shall be calculated assuming that the amount of the tax list of the District remains throughout the life of the levy the same as the amount of the tax list for the current year, and that if this is not determined, the estimated amount submitted by the County Auditor to the County Budget Commission.

Section 4:  It is hereby found and determined that all formal actions of this Board concerning and relating to the adoption of this resolution were adopted in an open meeting of the Board, and that all deliberations of this Board and any of its committees that resulted in such formal actions were in meetings open to the public, in compliance with all legal requirements, including Section 121.22 of the Ohio Revised Code and any amendments thereto.

MRS. KLASE	seconded the motion, and upon roll call on the adoption of the Resolution, the vote was as follows:

MR. CAPPUZZELLO	YES		MRS. KLASE	YES

MRS. KRUMPAK	YES		 MRS. SHIELDS	YES	

  MR. SAGANICH	YES	

Motion passed and adopted this 15th day of May, 2023.

ATTEST:

2

_ SCHOOL. PL N.

OHIO

EXHIBIT C

OSP Property Premium	7/1/2023 - 7/1/2024	$38,055.00	
OSP Liability Premium	7/1/2023 - 7/1/2024	$4,357.00	
OSP Violence Premium	7/1/2023 - 7/1/2024	$ 535.00	
OSP Automobile Premium	7/1/2023 - 7/1/2024	$2,796.00	

Total Package Policy Premium		$45,743.00	
			
OSP Cyber Policy Premium	7/1/2023 - 7/1/2024	$1,605.00	
			
Pollution Policy Premium	7/1/2023 - 7/1/2024	$ 294.00	

Premiums are based on placing the above policies through the Ohio School Plan. Premium for individually selected coverages may be subject to change.

If the Named Member requests cancellation of the policy prior to the expiration date, a OSP Package Policy minimum premium equal to 25% of the annual policy premium or $1,000, whichever is greater, will be retained.

Checks or purchase orders for the total premium should be made payable and mailed along with Premium Invoice to:
Hylant Administrative Services, LLC
P.0. Box 2083
Toledo, Ohio 43603-2083

EXHIBIT D

BOARD OF EDUCATION MCDONALD LOCAL_SCHOOL DISTRICT
COUNTY OF TRUMBULL, OHIO

Following is an excerpt from the minutes of a meeting of the Board of Education duly held on May 15, 2023 at 6:30 p. m. at the local office of the Board of Education with the following members present:
JOSEPH CAPPUZZELLO, JODY KLASE, JESSICA KRUMPAK	
  DONNA SHIELDS, JOHN M. SAGANICH	

Member	MRS.  KLASE	moved,	seconded	by
MR. CAPPUZZELLO	that the following Resolution be adopted:

member

RESOLUTION	23-99

AUTHORIZING THE EXECUTION AND DELIVERY OF A MASTER ELECTRIC ENERGY SALES AGREEMENT BETWEEN THE DISTRICT AND POWER4SCHOOLS' ENDORSED ELECTRIC SUPPLIER, ENGIE RESOURCES LLC.

WHEREAS, the Ohio Schools Council, Ohio School Boards Association, Ohio Association of School Business Officials, and the Buckeye Association of School Administrators (the ··Associations") each carries out cooperative purchase programs and promotes cooperative arrangements and agreements among its member school districts and government agencies or private persons; and

WHEREAS,	the	Associations	collectively	do	business	under	the	trade	name
·'Power4Schools" ("P4S'") for the purpose of endorsing competitive retail electric service ("CRES") providers to supply retail electric energy services to the Associations' members; and

WHEREAS, the members of, and other participating public schools associated with, the Associations desire to purchase retail electric energy services from the CRES provider that has received the endorsement of P4S, ENGIE Resources LLC ("ENGIE"); and

WHEREAS, the Board of Education (the "Board") of this School District (the "District"), as a member of one of the Associations, pursuant to this resolution desires to authorize the execution and delivery or extension by the District of a Master Electric Energy Sales Agreement and Sales Confirmation between the District and ENGIE (the "Power Sales Agreement"), pursuant to which the District, will purchase electricity generation for its school facilities; and

l4224972vl

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF EDUCATION OF THE	MCDONALD	LOCAL SCHOOL	DISTRICT,	COUNTY	OF TRUMBULL,
STATE OF OHIO, as follows:

Section 1. The Board authorizes and directs the Treasurer to execute and deliver, in the name of the District and on its behalf, the Power Sales Agreement, substantially in the form now on file with this Board, with any changes that are not inconsistent with this resolution and that may be acceptable to the Treasurer whose acceptance shall be conclusively evidenced by the execution of such document by the Treasurer.
Section 2. Monies adequate to pay amounts due under the Power Sales Agreement for the current fiscal year are hereby appropriated for that purpose.
Section 3. It is hereby found and determined that all formal actions of the Board concerning and relating to the adoption of this resolution were adopted in an open meeting of the Board, and that all deliberations of the Board and of any of its committees that resulted in such formal action, were in meetings open to the public, in compliance with all legal requirements including Section 121.22 of the Ohio Revised Code.

After discussion, a roll call vote was taken and the results were:

VotingAye: KLASE,  CAPPUZZELLO,	KRUMPAK,	SHIELDS,  SAGANICH

Voting Nay:  NONE

The Resolution was adopted.

Board of Education
McDonald Local School District Trumbull County, Ohio
By: Treasurer

Attest:	
TITUS

2
14007517vl

14224972v]

SHARED SERVICES AGREEMENT FOR DIRECTOR OF SPECIAL EDUCATION

This Shared Services Agreement ("Agreement") is entered into this 15th day of May 2023, by and between the McDonald Local School District Board of Education ("McDonald") and the Maplewood Local School District Board of Education ("Maplewood") (together, the "Parties").

WHEREAS, the Parties each maintain special education programs to provide services to their respective students; and

WHEREAS, the Parties agree that sharing of services of a Director of Special Education will increase efficiency and provide economic savings to each district; and

WHEREAS, the Parties wish to formalize the sharing of services for a Director of Special Education pursuant to this Agreement.

NOW, THEREFORE, it is mutually agreed by the Parties to this Agreement as follows:

	Term. The Term of this Agreement shall be three (3) years commencing on July 1, 2023 and expiring on June 30, 2026.

Director of Special Education.

	Director of Special Education Meghan Watson ("Director") shall be employed by Maplewood as set forth in the employment contract between the Director and Maplewood. The Parties hereby agree to jointly utilize the services of the Director to provide for the direction and supervision of the special education programs separately maintained by Maplewood and McDonald. in accordance
\Vith all applicable laws. rules. regulations, Board Policies, and job descriptions pertaining to the functions, responsibilities. po\vers, and authority of the Director for each school district.

	Maplewood·s Superintendent will supervise the Director on Maplewood matters and will provide direction to the Director regarding any desired initiatives or services to be perfonned for Maplewood. McDonald"s Superintendent will supervise the Director on McDonald matters and will provide direction to the Director regarding any desired initiatives or services to be performed for McDonald.

	Maple\vood shall not assign any individual other than Meghan Watson to provide the Director services without the \vrinen consent of the McDonald Superintendent. It is expressly understood and agreed by McDonald that the Director may elect to terminate her employment with Maplewood. Should the Director terminate her employment \Vith Maplewood, McDonald understands that McDonald may not be involved in the designation of a new Director. Maple\vood

shall provide prompt notice of such termination to McDonald and within a reasonable period of time appoint a new Director to perform the services under this Agreement. Additionally, if the Director is unavailable to work under this Agreement for a period of more than two (2) consecutive weeks for reasons other than a scheduled vacation, Maplewood shall notify McDonald of a temporary or new Director as necessary.

	Director shall work one hundred eight (l 08) workdays at McDonald (approximately two and one-half (2.5) days per week) in each fiscal year. Director's work schedule shall be mutually agreed upon by the Parties in writing.

Payment. McDonald shall compensate Maplewood for providing the Director as follows:

	Maplewood shall invoice McDonald for fifty percent (50%) of the actual cost of Director's total compensation, including salary, Medicare, and retirement system contributions, not to exceed the following amounts:

July 1, 2023 - June 30, 2024: salary, Medicare, and retirement not to exceed
$48,344.69

July 1, 2024 - June 30, 2025: salary, Medicare, and retirement not to exceed
$49,553.31

July 1, 2025 - June 30, 2026: salary, Medicare, and retirement not to exceed
$50,792.14

In addition, Maplewood will invoice McDonald for fifty percent (50%) of Maplewood's cost for the Director's medical, prescription, dental, and vision insurance. Such invoices shall be provided to McDonald by no later than quarterly each fiscal year during the term of this Agreement.

	Payments made by McDonald under this Agreement shall be due within 30 days of the date of the invoice. Payments shall be made payable to the "Maplewood Local School District Board of Education" and delivered to Maplewood at the Office of the Treasurer, 2414 Greenville Road NE, Cortland, OH 44410.

If McDonald fails to make payment as outlined in this Agreement, Maplewood may terminate this Agreement if Maplewood has provided McDonald with written notice of the failure and McDonald has failed to cure the failure within thirty (30) calendar days of receipt of the written notice.

Termination. At any time and without cause, a Party may terminate this Agreement by providing no less than thirty (30) calendar days' written notice to the other Party prior to the Agreement's termination date. The Parties agree to cooperate with each other during the thirty (30) day period prior to termination. Upon termination, the Parties will be returned to the status that existed prior to the commencement of this Agreement, and

Maplewood will have no further obligation to provide the Director to McDonald. Upon termination pursuant to this section, McDonald will pay Maplewood for the pro-rata portion of unpaid Director services performed through the termination date.

Indemnification.
	When the Director is providing services to McDonald, McDonald is responsible for the costs of defense and any liability arising out of services provided to McDonald in the Director's official capacity. In the event of a dispute as to whether applicable law requires McDonald to provide indemnity and a defense to the Director, such dispute shall be resolved between McDonald and the Director, and McDonald shall indemnify and defend Maplewood from and against any obligation to defend and indemnify the Director that may otherwise be required of Maplewood as the employer of the Director or by virtue of this Agreement.

	Other than expressly provided for in Sections 5(a) and 5(b) of this Agreement, no Party shall be responsible for the acts or omissions of the other Party's officers or employees, nor shall any Party incur any liability arising out of the services of any other Party's officers or employees.

	!'iot a Joint Venture. The Parties, under the authority of R.C. 9.482, intend by this Agreement to establish only a cost-sharing arrangement of the Parties with regard to the provision of special education program director services and do not intend to create a partnership. joint venture, or joint partnership of any kind. McDonald expressly acknowledges that the Director remains a Maplewood employee for the time period covered by this Agreement and shall not have any disciplinary or employment authority over the Director.

	1\o Third-Partv Beneficiary. This Agreement is only for the benefit of the Parties as political subdivisions and shall not be construed as or deemed to operate as an agreement for the benefit of any third party or parties, and no third party or parties shall have right of action or obtain any right to benefits or position of any kind for any reason whatsoever.

	Non-Solicitation. During the Lenn of this Agreement, McDonald will not, \Vithout the prior written consent of Maplewood, either directly or indirectly, on behalf of themselves or on behalf of others. solicit or attempt to solicit, divert, or hire away Meghan Watson or any other person employed by Maplewood in the position of Director.

	Notices. All notices required or permitted to be given under this Agreement shall be in writing and mailed, postage prepaid, by certified or registered mail to the appropriate address indicated below.

Maplewood:	Perry Nicholas, Superintendent and Merri Smith, Treasurer
2414 Greenville Road NE Cortland, OH 44410

McDonald:		Kevin O'Connell, Superintendent and Megan Q. Titus, Treasurer
600 Iowa Avenue
McDonald, OH 44437

	Waiver. No failure on the part of any Party to exercise any right or remedy hereunder shall operate as a waiver of any right or remedy that any Party may have hereunder, nor does waiver of a breach of default under this Agreement constitute a continuing waiver of a subsequent breach of the same or any other provision of this Agreement.

Amendment. No modification, waiver, mutual termination, or amendment of this Agreement 1s effective unless made in writing and signed by representatives for the Parties.

	Governing Law. This Agreement shall be governed by and construed under the laws of the State of Ohio. Venue for any action regarding this Agreement shalt be any court of competentjurisdiction located in Trumbull County, Ohio.

	Entire Agreement. This Agreement constitutes the complete and exclusive Agreement between the Participating Districts. No tenns, conditions, understandings, or agreements purporting to modify or vary this Agreement, unless hereafter made in writing and signed by each Participating District to be bound, shall be binding on any other Participating District.

Severabilitv. If any portion of this Agreement is deemed by a court of competent jurisdiction to be illegal due to conflict with State or Federal law, the offending provision shall be stricken from the Agreement and the remainder of this Agreement shall remain in full force and effect.

IN WITNESS WHEREOF, the Parties have executed this Agreement as of the date indicated above.

Maplewood Local Schools Board of Education

McDonald Local School District Board of Education

 dPresident

Board President

Treasurer

EXHIBIT F

Employee Name:		Megan Titus Employee Position:	Treasurer Academic Vear:	2022-2023
EVALUATION WORKSHEET

-Continuous	review of	annual	and	long-term budgets/forecasts for District

	STANDARD	ACTION STEPS	GOALS		
1	Fiscal Responsibility	-Perform closing procedures on a monthly basis	-Perform	process	of	closing	

procedures monthly and annual in a timely manner (e.g. within 1 to 3 days of each month end). Include review of annual and long-term budgets as part
: of closing procedures.

-Oversight of all federal funding received by the -Conduct continuous review of CCIP District (e.g. ESSER2, ARP ESSER, Title 1, Title 2A, etc.), federal fund allocations and balances as well as maintaining compliance for spending of (within ODE OH ID website). Make federal funding. Coordination with Superintendent timely requests for reimbursements related to budgeted expenses with federal funding.   of  funding  throughout  the  year.
Ensure  compliance  with  federal
: funding and grant programs.

I -Pa idcipaf e a dl sacses,n·satr·,owsithrelautneidont negotia io_ns; I -Be a ail ble,assist,wa tdhparticipuatn

inn

prov1 e  1nanc1a	n0egot1at1ng	negot1at1ons	1	10

: Compliance	with
1  Regulating Authorities
/ (e.g. ODE, Auditor of
I State)

j' Oversight	of

contracts with unions		representatives alongside Board of Education	members	and Superintendent. Provide financial data and run cost scenarios in orderto:
! aide the BOE in negotiations.
-Collaborate with Superintendent and prepare the / -Ensure that five-year forecasts are District's Five-Year Forecast for required submissions  provided  to  the  Board  for  their to ODE in November and May	appropriate  timing  for  review,  in !
order to comply with final deadline j requirements.
-Annual audit coordination and compliance with -Comply with annual audit procedures Auditor of State's office	and strive for "clean" audits with no
written comments or findings.
-Monitoring and detailed review of semi-monthly  -Perform a review of each payroll in

Budgetary and Payroll 1 payroll Functions

order to ascertain correctness.

-Review of monthly receipts for the District prior to import into accounting system

-Perform review of receipts and other budgetary transactions in order to ascertain correctness.

		-Preparation of all purchase orders for District, in compliance with funds available	-Prepare all purchase orders in compliance with the total funds available at time of purchase order
issuance.	
4	Communication	- Open communication with Board of Education
-Preparation of monthly financial packets including bank reconciliation, check register report, and financial summary of all funds held by the District

-Timely responding to all public records requests for the District	-Provide Treasurer reports to Board of Education throughout the year and include	financial	summary information, bank reconciliations, check register reports, etc. Provide updates to BOE regarding District financial activity, updates on grants and federal funding, etc.

-Respond to all public records requests within the requirements of
the Ohio Sunshine Law.	
5	Professional Development	-Attendance at meetings held for all Trumbull County Treasurers, coordinated by the TC ESC

-Participation in conferences and/or online (webinar) trainings

-Completion of the District's required 2-hour safety training requirement on an annual basis	-Strive to attend all Treasurer's meetings held at the Trumbull County Educational Service Center, as well as Treasurer Roundtables.
-Strive to attend conferences (in­ person and/or webinars) held by OASBO, OSBA, BASA, etc. which are
relevant to further knowledge in job	

I

I			
		position.	
		-Comply with the annual 2-hour safety training requirement for the District
(required by Sheakley/BWC).	

Employee Signature:		'l_ ];j,_, A

COMMENTS:

Employee Name: Kevin O'Connell Employee Position: Superintendent Academic Year:   2022-2023

EXHIBIT G

STANDARD

EVALUATION WORKSHEET

!'	ACTION STEPS	GOALS

1		Academic Vision and Focus of District Work

-Initiate a collaborative process to articulate the vision of the district
-Take clear planned actions to meet the district's goals and objectives
- Supporting the effective use of data for the decision-making process within the BLT and DLT

-Data collected from the BLT and DLT meetings and district administrative meetings.
! -Consistently advocate for the
I
' school's mission, vision and core values in all aspects of	I
leadership.	I
-Set high expectations for	I
students, staff, and other stakeholders.

2		Communication and	I -Communicate effectively and openly and Collaboration		demonstrate a willingness to collaborate
with external stakeholders.
-Oversight of School District's web page and Facebook page
-Appropriate levels of communication to the Board related to current initiatives and projects

Increased level of district wide communication.
-Survey results to various
district stake holders.	I
Professional learning opportunities in special	I education with a partnership
: with Maplewood Local Schools,

3	Policies and Governance

:
I
I

-Work with TCESC and surrounding districts	: and district wide with the to share services, personnel, and plan high		TCESC.
quality professional learning opportunities.
-Continuous review of Board policy for	-All policies updated in required updates	 accordance with OSBA and
1 -Participation and direction of staff	Board Docs.	i
' negotiations for the Board	- Demonstrate a knowledge of
-Oversight of personnel related to current	and adherence to educational

contracts, recommendations for employment, etc.
-Monitoring and approval of District employee leaves of absences (e.g. vacation leave, professional leave, personal leave)

Instruction

; 4	-Ensure that high-quality, standards-based
I	instruction occurs in all classrooms.
-Ensure full access and opportunity for all

: laws, board policies and
i agreements, and school safety

1

i plans per state regulations.
- Advocate for appropriate	!
iI changes to policies, plans an1
· legislation when necessary.
-Joint district and county wide

I

professional learning opportunities.

I

1
students.

		-Provide high quality professional learning for all staff.	- Empower staff to assume ownership of continuous improvement efforts.	
5	Resources - Fiscal and HR	-Recruit, evaluate and retain quality staff.
-Manage fiscal resources effectively and in alignment with district goals.
-Oversee management of and planning for district facilities and operations.
-Organize the district calendar to maximize learning
-Oversight of all federal funding received by the District (e.g. ESSER2, ARP ESSER, Title 1, Title 2A, etc.), as well as maintaining compliance for spending of federal funding.
-Coordination with Treasurer related to
budgeted expenses with federal funding.	In conjunction with the district treasurer, work to develop and implement a fiscally responsible budget.
Obtain additional grant-based funding for the district.
-Conduct continuous review of CCIP federal fund allocations and academic compliance.	
Employee Signature:£t0. ¥

COMMENTS: