McDONALD LOCAL SCHOOL DISTRICT BOARD OF EDUCATION REGULAR MEETING
WEDNESDAY, NOVEMBER 15, 2023 - 6:00 P.M.
M.H.S. LIBRARY MCDONALD, OHIO 44437

The McDonald Local School District Board of Education held a Regular Meeting on Wednesday, November 15, 2023, at 6:00 p.m., in the McDonald High School Library, and via McDonald Schools Facebook Live, 600 Iowa Avenue, McDonald, OH 44437.

The Regular Meeting was called to order at 6:02 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. 23-194		Approve agenda for Regular Meeting of November 15. 2023 Mr. Cappuzzello moved and Mrs. Shields seconded
Yeas: Cappuzzello, Shields, Krumpak, Klase, Saganich Nays: None
President declared motion carried

Res. 23-195	Approval of Board Minutes:

Regular Meeting - October 18, 2023

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

I
"	6759
I
J
Recognition of Visitors / Audience Participation:

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

New Business:

Program/Policy Committee - Jessica Krumpak. Chairperson

Res. 23-196	POLICIES- SECOND READING

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

BBFA DH DJB DM EBCD
EBCD-R EF/EFB

GBCC GBG GBI GCB-1

BOARD MEMBER CONFLICT OF INTEREST BONDED EMPLOYEES AND OFFICERS PETTY CASH ACCOUNTS
DEPOSIT OF PUBLIC FUNDS (CASH COLLECTION POINTS) EMERGENCY CLOSINGS
EMERGENCY CLOSINGS

FOOD SERVICES MANAGEMENT/FREE AND REDUCED-PRICED FOOD SERVICES

STAFF DRESS AND GROOMING

STAFF PARTICIPATING IN POLITICAL ACTIVITIES STAFF GIFTS AND SOLICITATIONS
PROFESSIONAL STAFF CONTRACTS AND COMPENSATION PLANS (TEACHERS)

GCE

GCL GCPD

IGBEA

IGBEA-R IGCF IGCF-R IGDJ IGDK IGD
IIA IKE IL JEA
JECBC

JECBD JECBD

PART-TIME AND SUBSTITUTE PROFESSIONAL STAFF EMPLOYMENT

PROFESSIONAL STAFF DEVELOPMENT OPPORTUNITIES

SUSPENSION AND TERMINATION OF PROFESSIONAL STAFF MEMBERS

READING SKILLS ASSESSMENTS AND INTERVENTION (THIRD GRADE READING GUARANTEE)

READINGS SKILLS ASSESSMENT AND INTERVENTION (THIRD GRADE READING GUARANTEE)
HOME EDUCATION

RESCIND HOME INSTRUCTION INTERSCHOLASTIC ATHLETICS
INTERSCHOLASTIC EXTRACURRICULAR ELIGIBILITY COCURRICULAR AND EXTRACURRICULAR ACTIVITIES INSTRUCTIONAL MATERIALS
PROMOTION AND RETENTION OF STUDENTS TESTING PROGRAMS
COMPULSORY ATTENDANCE AGES

ADMISSION OF STUDENTS FROM NON-CHARTERED OR HOME EDUCATION

INTRADISTRICT OPEN ENROLLMENT (VERSION 1) INTERADISTRICT OPEN ENROLLMENT (VERSION 2)

JECE

JEC JEDA JED-R JEG JHCD JK
JN KI KJA

STUDENT WITHDRAWAL FROM SCHOOL (LOSS OF DRIVING PRIVILEGES)

SCHOOL ADMISISON TRUANCY
STUDENT ABSENCES AND EXCUSES

EXCLUSIONS AND EXEMPTIONS FROM SCHOOL ATTENDANCE ADMINISTERING MEDICINES TO STUDENTS
EMPLOYMENT OF STUDENTS STUDENT FEES, FINES AND CHARGES
PUBLIC SOLICITATIONS IN THE SCHOOLS

DISTRIBUTION OF MATERIALS IN THE SCHOOLS (VERSION 1)

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

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

Finance Committee - Jody Klase. Chairperson

Res. 23-197	TREASURER'S FINANCIAL REPORT

Treasurer's Financial Report: October, 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, Shields, Krumpak, Saganich Nays: None
President declared motion carried

Res. 23-198	DONATIONS

Resolution to accept the following donation:

DONOR	AMOUNT	FUND	PURPOSE	
Robin and Teresa Novelli	$250	007-9017	Donation to the Richard C. Blair Scholarship.	
Gerald and Beverly Turner	$50	007-9017	Donation to the Richard C. Blair Scholarship.	
Jean and Nicole Victor	$100	007-9017	Donation to the Richard C. Blair Scholarship.	
Chess Electric, Inc.	$442.63	018-9111	Donation to the Roosevelt Elementary Fall Book Fair.	
Daniel Noday Jr.	$125	018-9115	Donation to the Student Outreach Program.	
George and Jeanne Kiraly	$100	018-9115	Donation to the Student Outreach Program, in memory of their son George (Class of 2006).	
Tom and Natalie Schadl	$250	018-9115	Donation to the Student Outreach Program.	
Century 21 Tours	$100	018-9120	Donation to the Roosevelt PTO.	
Jessica McKav	$315	200-9963	Donation to the Drama Club.	
State Farm Insurance	$250	200-9990	Matched donation for NHS.	

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, Shields, Krumpak, Saganich Nays: None
President declared motion carried

Res. 23-199	FIVE-YEAR FORECAST

Resolution to approve the Fiscal Year 2024 Five-Year Forecast. (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, Shields, Krumpak, Saganich Nays: None
President declared motion carried

Res. 23-200	EXECUTIVE SESSION - O.R.C. 121.22

Mr. Cappuzzello moved and Mrs. Shields seconded, that the McDonald Local Board of Education go into Executive Session at 6:35 p.m. and that the following resolution be adopted.

Mr. Gallo and Mrs. Merola joined Executive Session.

WHEREAS, as a public Board of Education may hold an executive session only after a majority of the quorum of this board determines by a roll call vote to hold such a session and only at a regular or special meeting for the sole purpose of the consideration of any of the following matters:

To consider one or more, as applicable, of the check marked items with respect to a public employee or official:

l.	Appointment

X	Employment

 	
---
---

Dismissal Discipline Promotion Demotion

 	

Compensation
Investigation of charges/complaints (unless public hearing requested)

To consider the purchase of property for public purposes or for the sale of property at competitive bidding.

Conferences with an attorney for the public body concerning disputes involving the public body that are the subject of pending or imminent court action.

	Preparing for, conducting, or reviewing negotiations or bargaining sessions with public employees concerning their compensation or other terms and conditions of their employment.

Matters required to be kept confidential by federal law or rules or state statutes.

	Specialized details of security arrangements where disclosure of the matters discussed might reveal information that could be used for the purpose of committing or avoiding prosecution for a violation of the law.

NOW, THEREFORE, BE IT RESOLVED, that the McDonald Local School District Board of Education, by a majority of the quorum present at this meeting, does hereby declare its intention to hold an executive session on item(s) A2, as listed above.

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

Res. 23-201	ADJOURN EXECUTIVE SESSION

Mr. Cappuzzello moved and Mrs. Shields seconded to adjourn Executive Session at 7:50 p.m.

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

Res. 23-202	ADJOURNMENT

Mr. Cappuzzello moved and Mrs. Shields seconded to adjourn Executive Session at 7:50 p.m.

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

ATTEST:

l	Board Policv: BDDH (Also KD) Public Participatio11 at Board Meetings
i
All meetings of the Board and Board-appointed committees are open to the public.

In order for the Board to fulfill its obligation to complete the planned agenda in an effective and efficient fashion, a maximum of 30 minutes of public participation may be permitted at each meeting.

M

J		Each person addressing the Board shall give his/her name and address. If several people wish to speak, each person is allotted three minutes until the total time of 30 minutes is used. During that period, no person may speak twice until all who desire to speak have had the opportunity to do so. Persons desiring more time should follow the procedure of the Board to be placed on the regular agenda. The period of public participation may be extended by a vote of the majority of the Board, present and voting.

MCDONALD LOCAL SCHOOL DISTRICT BOARD OF EDUCATION REGULAR MEETING
WEDNESDAY, NOVEMBER 15, 2023 - 6:00 P.M.
M.H.S. LIBRARY MCDONALD, OHIO 44437

Visito.rs, please register.

. r;rzis-r,NA  Me.eo
J<ErvrvFTl-f	'1.S-r,N:R
-,J-eV) n t'.l--- G	n
/f, 0/C	c//o
s.	oss	p: II
6. 1L·:.t.(l ssa /GfiII
7.
8.

=
ii

MCDONALD
TRUMBULL
Schedule of Revenues, Expenditures and Changes in Fund Balances For the Fiscal Years Ended June 30, 2021, 2022 and 2023 Actual;
Forecasted Fiscal Years Ending June 30, 2024 Through 2028
	Ac I		Forecasted	
I	Fiscal-Year FlscalYear Fiscal 'tear	Awrage
Ohanaec	Asca!Yl!af
2024	Fisail¥ear
202	Fl&dal Year 2028	FjstaJVear
2027	FlSi:81 Y88!
2028	
	·202:1	2022		_2023							
Revenues										
1.010  General Property Tax (Real Estate)	$1,475,014	$1,478,980	$1,533,066	2.0%	$1,529,000	$1,530,000	$1,532,000	$1,534,000	$1,535,000	
1.020  Tangible Personal Property Tax										
1,030 Income Tax										
1,035 Unrestricted State Grants-in-Aid	5,390,489	6,486,436	6,633,807	11.3%	7,152,394	7,495,900	7,495,900	7,495,900	7,495,900	
1.040 Restricted State Grants-in-Aid	32,254	381,334	411,321	545.1%	450,589	469,000	469,000	469,000	469,000	
1,045 Restricted Federal Grants-in-Aid - SFSF										
1.050  State Share of Local Property Taxes	250,724	252,836	247,899	-0.6%	247,000	247,000	247,000	247,000	247,000	
1.060 All Other Revenues	1,659,955	356.711	434,708	-28.3%	448,000	333 000	333,000	333,000	333,000	
1.070 Total Revenues	8,808,436	8,956,297	9,260,801	2.5%	9 826,983	10,074,900	10,076,900	10,078,900	10,079,900	
Other Financing Sources						
2,010 Proceeds from Sale of Notes						
2.020  State Emergency Loans and Advancements (Appro						
2.040 Operating Transfers-In	6					
2.050 Advances-In						
2.060  All Other Financing Sources	2.574	5,962	26,655	239 4%	1.500	
2.070 Total Other Financing Sources	2,580	5,962	26,655	239.1%	1.500	
2.080 Total Revenues and Other Financing Sources	8,811.016	8.962,259	9,287 456	2.7°/,	9 828,483	10,074.900	10 076 900	10,078,900	10,079,900	

Expenditures										
3.010 Personal Services	4,934,674	4,738,121	4,905,109	-0,2%	5,258,000	5,416,000	5,637,000	5,874,000	6,113,000	
3.020 Employees' RetiremenUlnsurance Benefits	1,796,858	1,702,727	1,791,105	0,0%	2,013,000	2,159,000	2,262,000	2,364,000	2,469,000	
3.030 Purchased Services	1,205,699	1,232,006	1,265,828	2.5%	1,403,000	1,443,000	1,487,000	1,533,000	1,580,000	
3.040 Supplies and Materials	213,452	197,584	202,267	-2.5%	275,000	283,250	245,000	252,250	260,000	
3.050 Capital Outlay		35,061								
4.300 Other Objects	64.646	59,557	42,690	-18.1%	62.500	62,500	62,500	62.500	62,500	
4.500 Total Expenditures	8,215,329	7,965,056	8,206 999	0.0%	9.011,500	9,363 750	9,693,500	10,085,750	10,484,500	
Other Financing Uses										
5.010 Operating Transfers-Out	575,000	975,000	945,000	33.2%	345,000	350,000	250,000	255,000	255,000	
5,020 Advances-Out										
5.030 All Other Financing Uses										
5,040 Total Other Financing Uses	575.000	975,000	945,000	33.2%	345,000	350 000	250,000	255,000	255,000	
5.050 Total Expenditures and Other Financing Uses	8,790,329	8,940,056	9,151,999	2.0%	9,356,500	9,713,750	9,943,500	10,340,750	10,739,500	
6.010 Excess of Revenues and Other Financing										
Sources over (under) Expenditures and Other	20,687	22,203	135,457	258.7%	471,983	361,150	133,400	261,850-	659,600-	
7.010 Cash Balance July 1 - Excluding Proposed										
Renewal/Replacement and New Levies	5,523,883	5,544,570	5,566,773	0.4%	5,702,230	6,174,213	6,535,363	6 668,763	6.406,913	

7.020 Cash Balance June 30	
5,544,570	
5,566,773	
5 702,230	
1.4%	
6,174,213	
6,535 363	
6,668,763	
6,406,913	
5 747,313	

8.010 Estimated Encumbrances June 30	
9.554	
2,994	
3 431	
-27.0%		

Fund Balance June 30 for Certification of										
0.01O Appropriations	5,535 016	5,563,779	5 698 799	1.5%	6,174,213	6,535,363	6,668,763	6,406 913	5,747,313	

2.010 Fund Balance June 30 for Certification of										
Contracts, Salary Schedules and Other										
Obligations	5,535:016	5,563,779	5,698,799	1.5%	6.174,213	6,535 363	6 668 763	6.406,913	5 747,313	
				
5.010 Unreserved Fund Balance June 30	5,535,016	5,563,779	5 698,799	1.5%	6.174.213	6,535 363	6,668,763	6,406,913	5,747.313	

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

.J	For the Fiscal Year Ending June 30, 2024

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 727 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. District staff include 61 certified members (including teachers, Title I teachers, and administration staff) and 26 classified members (including classified union members, para-professional aids, and administration staff).

W 3,d St

Rooseveh Elementary School

MorTit. L.n	
Campus (map view)	McDonald High School

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 November 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.

S16.C .C·CO

S13.OCQ,iX-0

$10,CC-O,CCD

57,0CO,GOO
s..::,oco.c-co

FY21	PY22	fY25	FY26	FY27	fY2S

Tct Revenue  II Tct Exp,c<>9e	Cash Sa;ance

Note 3 - GeneraJ 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 Permanent Improvement levy. The District also has the following separate funds that are used for capital expenditures: Replacement Fund, Training Facility Permanent Improvement Fund, and Athletic Field Replacement Fund. All revenue and expense activities for each of these funds are categorized separately from the General Fund.

Permanent Improvement Levv:
This levy generates 4.3 mills and was renewed by voters at the November 2023 election for an additional five years. This levy will generate approximately $235,000 each year.

Replacement Fund:
The Board typically transfers $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. The Board anticipates transferring $200,000 annually for fiscal years 2026 to 2028 to this fund.

Training Facility Permanent 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 50 I 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 are able to use. The Board anticipates transferring $300,000 into the Athletic Field Replacement Fund from the General Fund in fiscal years 2024 and 2025.

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

For the Fiscal Year Ending June 30, 2024

.	-	.	-

-

HISTORICAL 3 YEARS	Pe	ent I	ts
-.	•	-	-

Beginning Cash BaLutce - PI Funds
FORECASTED REYil'iu"IS:	
-	-	..
Replacement f'. .d...	.,,_ ...	-	.(gQ,?0000).	11  .....		ACTUAL	ACTUAL		ACTUAL	
		FY2l	FY22		FY23	
		3,085,963	1,895,825		1,397,662	
		
200,000	
..			
			,........ ....		..-	•.o o ..	
P ent proveme11J L vy F!1fld	(003 9015) _	
-•I•	230,629		229,566		24 ,626	
)'raining Fa	PI F _d  -·-	(003 ?{)16)	- -		.	, ,
356,500	. ., . '-·	-
945,136	
"'	22, -
602,450	
Athletic Field Replacement Fund	(003 9016)						

TOTAL RflT1'-UE		
(Note i)The 1st HalfRETaxSettlement 2022 (thatwasreceived in Mardi 2023, FY23) was lower than normal due to some payments that were not made timely. TheAuditor of State authorized a special distribution th at is considered to bethefirstadwnceofthe2nd Half RE TaxSettlement2022 ,ti,s a result, the Pl Levy had $10,0CO in additional RE tax revenues in FY 2023.		
		836,188	1,223,651		1,181,223	

ACTUAL EXPI1"-iDITTTRIS:			
District Chromebook & Techrtology Purchases		..	10,053		64,882	
District Boiler Repairs. Imornvements, & HVAC Costs		36,812	6,599		11,722	
District Parlcing Lots (Rese.aling and Repaving)		-	8,250		14,240	
District Bobcat		.	14,433		-	
District Track Suoulies & Equipment		.	12,407		41,845	
District 1-!aintenance Equipment		-	14,240		..	
D:istrct Othe:r Mscellaneous Exoens es		25,180	15,367		25,125	
HS Roofi\.faintenance/R.epai:rs		4,000	4,000		10,099	
HS Controls Uoerade P:roiect		9,693	11,683		..	
HS Gas Line Repair		-	-		26,720	
HS Repair of flooding garage		14,900	..		-	
HS :Mas oruv Repair		.	6,257		.	
ES Playground - drainage & upgrades		-	-		17,150	
ES Imp:rovements, Repairs, & FvAC work		..	-		4,229	
ES Cafeteria Table Replacement		9,083	-		..	
ES Hot Water Tank Reo-lacement		-	23,845		-	
ES Roof Maintenance/Repairs		1,870	1,870		1,870	
ES Musical Instruments		-	-		31,850	
		
Cost fo:r li!iliting at new Athletic Complex		139,950	210,355		-	
Athletic Complex fa:pens es (actual)		1,784,838	1,382,455		1,587,599	
TOTAL IXPL"IDITUR£S		2,026,326	1,721,814		1,837,331	
Indine: Cash Balance - Pl Funds		1,895,825	1,397,662		741,554	

Included in the table below are the forecasted receipts and expenses for fiscal years 2024 through 2028, for which all permanent improvement funds are expected to be used.

	FORICAST	FORICAST	FORICAST		FORICAST	FORICAST FY::?8
539,244

200,000
::?35,000
-
.	
	FY::?4	"	FY;:6				
Beginning Cash Balance - PI Funds	741,554	289,769	209,169		326,344		
IORICASTED RIYU.1;£S:					
Replacemet1t Fund	(005900(})	-	-	200,000		::?00,000		
Permanent Improvement L.e,-y Fund	(00 9015)					
		::?34,578	235,000	::?35,000		235.000		
Training Facility PI Fund	( 3 9-016)	300,000	300,000	.		.		
_.\thJetic Field Replacement Fund	(005 9016)					

TOTAL RIYINUI	1 (lloto l. Pl levywa>re.,,,we<lby ,o,.•n n ovomborl0:!3j
1 (Of an iddibonal fiva";'&B. Thlsl wlllg:enera.e
•pproxirra::oiyS23S.O::Ouc yur	I	

435.000	

-1-35.000	
	534.S 8	535,000	+35.000			
fQ&,!;;, Sim IXPii'illliliRES:		
District Chromebook & Tecbnoloev Purchases	65.-no	65,600	67,825		7::?,100	65,600	
District Cuniculum and Textbooks	10,000	.		.		
HS Imorovements & Reoairs	45.000	50,000	50.000		50.000	50,000	
HS New Patking Lot	.19.958	.		.		
HS RoofRcoairs,Replacl!lllent	100,000	100,000		.		
:ES i.morovemwts & ltepairs	.15,000	50,000	50,000		50,000	50,000	
Other fiscellaneous E:roenses	50.000	50.000	50,000		50.000	50.000	
		
Athletic Complex -PH..\SE -Restrooms & Concessions	500,000	300,000	
_.\chletic Complex. Trainine Facilli:v Eauipment	-1.0-13	.	.		.	-	
_.\thletic Comolex - Locker Rooms	18,700	.		-	.	
_.\thletic Comolex - Exterior fence	198,ln		.	-	
TOTAL IXPDfDIThlu:S	986,363	615,600	317.825		22::?,100	215,600	
Endine Cash Bab.nee - PI Funds	189,769	209,169	3!6,344		539,244	758,6-U	

l	For the Fiscal Year Ending June 30, 2024
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:

	Year	First Calendar	Last Calendar	Full Tax Rate	

Tax Levis	Approved/
Renewed	Year of
Collection	Year of
Collection	(Per $1,000 of
Assessed Valuation)	
Inside Ten Mill Limitation (Unvoted)	n/a	n/a	n/a	$S.10	
Continuing Operating	1976	nla	n/a	30.80	
Continuing Operating	1980	n'a	n/a	6.00	
Emergency ($200,147)	2018	2019	2028	3.55	
Emergency ($260,000)	2016	2017	2026		4.65	
Total Operating Tax Rate				S50.10	
Permanent Improvement	2023	2025	2029		4.30	
Total Non-Operating Tax Rate				S4.30	
TOTAL TAX RATE				S54.40	

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 one voluntary levy, which is a 4.3 mill Permanent Improvement levy. This levy was renewed by voters in November 2023 for an additional five years and will expire in calendar year 2029 (fiscal year 2030).
Line 1.010 General Property 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 state share of local property taxes for fiscal year 2024 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 2019 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.

Sl,540,000 51,520,000
51.500,000
$1,480,000 51,460,0CO Sl,¥0,000

Total Real Estate

FY21	FY22	FY23	FY24	FY25	FY26	FY27	FY23

Total Real Esta:e

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 2023 in the amount of $22,350. The second payment is expected to be received in January 2024.

School funding from the State of Ohio (i.e. Foundation payments) is set as part of the State's Biennial Budget for fiscal years 2024 and 2025. The current formula for Foundation payments is called the Fair School Funding Plan (FSFP), which began in fiscal year 2022 (with payments from the new formula starting in January 2022). 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 forecast for fiscal years 2024 and 2025 are based on current funding levels and simulations provided by the State, and incorporate the approved phase-in percentages of 50% for fiscal year 2024 and 66.67% for fiscal year 2025. At this time it is unknown if the formula will continue to be phased in after fiscal year 2025.

S9,C-00,0C0

STATE FUNDING

ss.ow.coo
S7.C00,DC·0 56,000,000
55.000.COO
$4,000,000 53,000.000
S2.C00.000 51,000,cco
5.	
	FY21		F'/22			FY23	FY24			FY25	FY26			FY2.7	FY2.8	
,  Sta:e Sharecflccal Property Taxes	$250.72		5252,&36			S247,899	5247,0CO			S247,000	S247.000			$247,000	S247.000	
Sta:e R&ricted	532.25		5381,334			5411,321	$450,589			S<-69,000	$469,000			St.69,000	5469,C\,"O	
ll Sta:e Ur.resu cted	55,390,489	S6	,!86. 36	S6	,633.807	57,152,394	57	,495,900	S7. 95.900	57	,495,900	57,495,900	

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 $56,500 in Disadvantaged Pupil Impact Aid and $327,000 in Student Wellness and Success Funding during fiscal year 2024. Restricted State grants-in-aid for fiscal year 2025 is based on current simulations provided to the District.

Line 1.050 State Share of Local Property Taxes
::	State share of local property tax revenues consisted of the following for fiscal years 2019 through 2023:

	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	
Revenue Sources	2019	2020	2021	20??	2023	
Homestead and Rollback	$214,776	$252,751	$250,724	$252,836	$247,899	

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 2019. 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 AU 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 l.035 Unrestricted Grants-In-Aid. Because of this change, there is a large decrease in line l.060 All Other Revenues for each forecasted year.

All other revenues consisted of the following for fiscal years 2019 through 2023:

	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	
	2019	2020	2021	2022	2023	
Open Enrolhnent Tuition	$1,367,151	$1,492,285	$1,481,954	$271,723	$136,423	
Interest	190,051	124,993	15,222	14,892	230,882	
Student Class Fees	14,967	14,448	12.279	13,211	12,788	
Ohio BWC Dividend	0	0	116,181	0	0	
Other	36.107	18,303	34,319	56,885	54,615	
Totals		$1,608,276	Sl,650,029	$1,659,955	$356,711  	$434,708 

ignificant 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. In 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.

2019	2020	2021	2022	2023
General Fund:		
Certified	57	59	59	56	57	
Classified	21	22	22	13	23	
Total General Fund	78	81	81	69	80	

Other Funds:
Certified	

5	

3	

4	

5	

4	
Classified	4	4	2	12	3	
Total Other Funds	9	7	6	17	7	

Totals	
	87	88	87	86 	
	87 	

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 2019 through 2023.

Acrual	Acrual	Acrual	Acrual	Actual	
Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
	2019	2020	2021	2022	2023		
Certified Salaries	$3.680,050	$3,823,523	$3,947,218	$3,958,982	$3,872,643	
Classified Salaries	617,535	636,509	674,271	416,319	506,940	
Substitute Salaries	89.865	72,754	65,712	70,467	99,021	
Supplemental Contracts	180,024	192,843	225,561	234,022	256,583	
Severance Pay and Early						
Retirement Incentives	28,388	25,933	0	37,919	14S,S27	
Insurance Incentive	10,S06	14,772	14,772	14,772	13,S95	
Other Salaries and Wages	5300	6.540	7,140	5,640	7)00	
Totals	  $4,611,968	$4,772,874	$4,934,674	$4,738,121 *	$4,905,109 *	

Ratio of Salaries to Total Revenue (line 2.080)	
54.1%	
54.7%	
56.0%	
53.8%	
52.8%	

* During fiscal years 2022 and 2023 the total salaries paid from General Fund dollars was decreased. Tms is because the
District paid certain salaries using federal funding during these t\vo fiscal years.

Line 3.020 Employees' 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.

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 20 I 9 through 202 I the District received rebates and dividends which exceeded the expenses incurred.

The certified (teacher) negotiated contract includes a tuition reimbursement feature. For fiscal years 2018 through 2019 there was a cap of $10,000 (per year) for this reimbursement. Beginning in fiscal year 2020,
=	the tuition reimbursement feature was enhanced to provide additional reimbursement options for teachers.
ii	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:

Actual	Actual	Actual	Actual	Actual	
Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
	2019	2020	2021	2022	2023		
Employer's Retirement	$705,363	$680,392	$776,401	$726.250	$647,609	
Health Care!DentaliVisiOll!Life	986,961	938,575	942,654	S72,980	922,742	
Workers' Compensation	-3,844	-39,067	-7,107	23.954	27,230	
Medicare	65,210	66,315	68,694	66,843	68,922	
L'nemplo)ment	5,792	2,968	6216	0	0	
Tuition Reimbursement	10,000	36,756	10,000	12,700	14,802	
One-Time HR.A. Plan Contnbution	0	0	0	0	109,800	

Totals	 Sl,769,482	$1,685,939	$1,796,858	$1,702,727 •	$1,791,105 *

Ratio of Benefits to Total Revenue (line 2.080)	20.74%	19.32%	20.39%	19.32%	19.29%

* During fiscal years 2022 and 2023 the total benefits paid from General Fund dollars was decreased. Tbis is because the District paid certain benefits using federal funding during these two fiscal years.

Line 3.030 Purchased Services

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

Acrual	Actual	Actual	Actual	Actual	
Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year	
	2019	2020	2021	2022	2023		
Professional and Technical Services	$155,740	$155,347	$214,961	$178,021	$248,992	
Property Services (police, alarms, etc.)	141,501	167,090	138,635	171,454	209,880	
Travel and Meeting Expenses	23,409	13,823	6,133	15,381	14,151	
Communication Costs	15,460	14,713	12,616	19,254	13,902	
Utility Services	165,715	141,660	147,704	217,170	183.041	
Tuition and Other Similar Pa)'ments	687,969	616,322	620,951	485,831	412,323	
Pupil Transportation	69,736	59,630	42,760	109,924	110,763	
Other Purchased Services	0	0	21,939	34,971	72,776	

Totals		$1,259,530	$1,168,585	$1,205,699	$1,232,006  	$1,265,828

Line 3.040 Supplies and Materials

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

	Acrual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	
	2019	2020	2021	2022	2023	
General Supplies, Technology Supplies,						
Library Books and Periodicals	$91,431	$95,.332	$116,168	$82,304	$102,957	
Operations, i'vlaintenance and Repair	89,666	61.255	71,856	64,873	92,559	
Textbooks	53,941	41.687	25,428	50,407	6,751	
Totals		$235,038	$198,274	$213,452	$197,584 		$202,267 	

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. In 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 Outlay

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) Permanent Improvement Levy; (2) District Replacement Fund; and (3) Athletic Field Replacement Fund. ee Note 4 on page 2 for further detail.

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 five fiscal years.

	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	Actual
Fiscal Year	
	2019	2020	2021	20?7	2023	
District Replacement Fund	$180,000	$180,000	$200,000	$200,000	$300.000	
Athletics Fund	49,000	17,000	50,000	45,000	50,000	
Athletic Complex Fund	0	226,984	325,000	730,000	595,000	
Lunch Room Fund	0	20.000	0	0	0	
Title I FY2018 Fund	480	0	0	0	0	
Totals		$229,480	$443,984	$575,000	$975,000  	$945,000 

Listed below are the amountsforecasted to be transferred-out during fiscal years 2024 through 2028:

	Forecasted
Fiscal Year	Forecasted
Fiscal Year	Forecasted
Fiscal Year	Forecasted
Fiscal Year	Forecasted
Fiscal Year	
	2024	2025	2026	2027	2028	
Athletics Fund	$45,000	$50,000	$50,000	$55,000	$55,000	
Athletic Complex Fund	300,000	300,000	0	0	0	
Cafeteria Fund	0	0	0	0	0	
District Replacement Fund	0	0	200,000	200,000	200,000	
Totals		$345,000	$350,000	$250,000	$255,000  	$255,000

Line 5.020 Operating Advances-Out

No advances are anticipated for this forecast period.

Line 11.020 Property 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 2024 through 2028 that would be reported in the forecast (i.e. general and emergency fund levies).