9/29/2025 Regular Board Meeting

Mr. Kisabeth led the Pledge of Allegiance. 

Ms. Spence conducted role call. All members were present. 

The agenda was adopted as presented. 

Dr. Joanna Beres was formally introduced as the newest board member. Dr. Beres was appointed to fulfill Mr. Williams vacated term until December 31st.    Dr. Beres has a genuine care for the community and students. Mr. Kisabeth said Dr. Beres will have a positive impact on the board. Dr. Beres introduced her family to the audience and other board members. In attendance was her husband and 3 children. 

Retirement Recognition: 

Ms. Jennifer Watson recognized Ms. Brenda Eisenhower for her retirement. Ms. Eisenhower worked at Lincoln, Noble and finished her career at Washington. She has unwavering calmness and support. She is dedicated, always encouraging and is an advocate. She is a team player. Ms. Eisenhower's favorite memory is when COVID started she developed an online reading page. The district wishes her lots of relaxation, joy and vacations in her next chapter. Mr. Perez mentioned that he has known Ms. Eisenhower for a long time. He appreciates her service to the district and students. 

Mr. Nadeau mentioned that he cannot believe that it is the end of September already. He thanked the staff for being here and for the support of the district. There is currently a lot of outside noise happening in education right now. Even though it is difficult, try to block out the noise and serve students the best we can. Mr. Nadeau, Mr. Boes and Ms. Spence will try to block as much of the noise as possible. As mentioned in the work session, state report card data was released. The district met standards. Mr. Nadeau will be developing groups to analyze and discuss the data components. After these discussions occur a full report will be presented. As a district we will never stop striving to be better. 

Our current state budget, HB96, changed the dates and years of a district forecast submission. The Board of Education is required to submit a 4 year projection of operational revenues and expenditures along with assumptions to the Ohio Department of Education prior to October 15th and an update by the end of February of each fiscal year. FY27 the date moved to August 31st and an update is due February 28th. 

Purposes and Objectives of the Forecast: 

Engage the Board of Education and community in long range planning and discussions of financial issues. Serve as a basis of determining the school district's ability to sign the certificate (412 certificate) required by O.R.C 5705.412. Provide a method for the Ohio Department of Education and Auditor of State to identify school districts with potential financial problems. 

The five year forecast is viewed as a key management tool and should be updated periodically. The five year forecast encourages district management teams to examine future years' projections and identify when challenges will arise. The forecast is divided into two sections: revenue and expenditures. The revenue consists of two main sources: local and state funding. Expenditures consist of salary and wages, benefits, purchased services, supplies and materials. 

State Budget/Legislative Concerns: 

The Governor vetoed 4 provisions of HB96 that would heavily impact school local revenue and cash balances. There are still 17 (12 house and 5 senate) proposed laws to impact local property taxes and/or valuations that could reduce local funding for all public schools in Ohio. Included in HB96 is a Piggyback Tax Exemptions law that allows County Commissioners to give a 2nd tax credit for Homestead and Homeowners 2.5% credit without reimbursement. This could cost Tiffin City Schools $441,606 the the city county commissioners approve. State Budget Timelines are still ongoing due to veto overrides. The district will no receive details of a complete state budget or potential property tax changes until October/November 2025. "Taxpayers Freedom Trilogy Act" was introduced in August, this includes HB420, HB421, and HB422. These bills, if passed into law, would eliminate continuing levies, potentially set aside inside millage, and create more than 50% approval margins for new levy approval. All would be devastating to our local revenues we count on the educate our children. 

Revenue and Expenditure: In FY29 the district cash balance becomes negative. In FY23 deficit spending begun and continues throughout forecast. 

Ending Cash Balance: 2 months of expenditures maintained through FY28. Starting in FY26 cash balance falls sharply. 

General Fund Revenue Source FY26: HB96 has Tiffin City Schools on the formula for FY26 and FY27. In FY25 the state revenue line 1.035 fell due to 77 students declining. It is important that the district watches the future state biennium budget. 

Local vs State Funding: In FY25 state funding jumped doe to DPIA increase resulting from CEP approval. HB96 calculation of DPIA has reduced it from what was expected on the old method starting FY26. 

Operating Revenue: HB96 continues the Fair School Funding Plan through FY26 and FY27. Tiffin City Schools benefited from the Fair School Funding Plan in FY24-FY27. Total revenue is estimated to grow be less than 1% annually over the next 5 years. All while expenses are estimated to grow by 3.9% a year. HB126 severely limits our ability to challenge valuation reductions which will impact property values and taxes. It is important to pass the proposed SDIT in order to remain financially viable long term. 

General Fund Expenditures FY26: wages and benefits are estimated to be 72.6%. Purchased services is the 2nd highest cost which is usually fringe benefits. 

Ending Cash Balance: GFOA recommends 60 true days cash balance, however, 30 days long term is a reasonable target. Through FY27 the cash balance is above the 60 day level. Then the reserve diminishes sharply. 

District Overview: Tiffin City Schools receives 51% of our revenue from the state of Ohio and 49% from local sources. Currently both are under pressure from state legislature. Important to try and match expenses to revenue if we are to sustain our ending cash balance long term. If state cuts or reduces our state funding it will impact our ability to raise local funding, the district will need to make cuts and/or pass new levies in response to maintain our instructional programs for our students. Passing the SDIT in November is critical to our long term financial stability. 

No public comment. 

All consent items were approved. 

Mr. Nadeau started the board discussion by stating the board is obligated to approve a reduction plan if the levy does not pass. In the last 18 months there has been 6 district administrative positions reduced. Attitution to equal $810,000. Now it is time to evaluate other departments. 76.3% of the district expense is salary and wages. All departments will see a reduction. Athletics and activities will be eliminated or pay to participate. ALL departments will see a reduction. Dr. McBride said this is not a fear tact approach to the levy. As a board we need to know what is ahead of us if the levy fails. Mr. Nadeau agreed, this is not a fear tact approach at all. The Board has done a good job evaluating. It is a horrible process to experience but at the end of the day the Board will need to approve the final list. In the upcoming weeks a Special Board meeting will be held. This meeting will be designated for public comment only. Tonight, will be focused on discussion and evaluating needs. 3 million dollars in cuts need to occur that is the bottom line. 

Departments: 

Transportation: The district K-5 is currently .5 radius but state requirements are 2 miles. This would reduce a service while being fiscally wise and not attacking the classrooms. There would be no bussing for students 9-12th grade. 

Maintenance: Overtime would be eliminated. No summer workers. 

Athletics/Activities: Eliminating or pay to participate. This includes choir, band, etc. According to some research the framework for pay to participate would be the following: 1st sport: $500.00, 2nd sport: $250.00, 3rd sport: $100.00. This is per student per sport. Not household. If following this structure the Fall season will be $227,000 and Spring will be $91,000. Mr. Kisabeth mentioned that Natallie Jones and him had a conversation about the median income being around $55,000 that would equal $408.00 per month. That is less than the amount of a student to play one sport. 

District Reduction:

- Mental Health Services: The district is not mandated to provide Mental Health services. 

- Special Education: The district is mandated to provide services. This reduction will make caseload numbers increase per teacher. 

- Teachers: 12 

- Educational Aides: 15 

- Secretarial reduction 

Dr. Beres asked about that process to identify positions. Seniority and CBA will play a role in the determination. 

Mrs. Stephey mentioned that she holds many business tours for families that may be interested in moving to Tiffin. The most popular question she is asked "how are the schools here"? We need people from out of town to want to move to Tiffin and buy our houses and be excited to come to our district. We have so many incredible teachers that do amazing work, we need to continue to be proud. Ms. Spence commented about Findlay failing the levy a few months ago. Transportation was cut to the state minimum and parents are now missing work because of pick up or drop off. Mr. Nadeau said that two hour delays will be even more challenging for parents. Transportation is important for families and if kids cannot get to school they cannot learn which in return hurts attendance. Mr. Nadeau said these are real people and real programs that are being discussed. We need to increase revenue and decrease expenditures. This is not ideal for any staff or community members. Dr. Beres commented on the staff accepting a 1% raise and understanding the state of the district. This is not something the Board is proud of but thankful for the staffs understanding. 

Mr. Perez commented that the sale of the land did not make a dent in the financial status that is needed. It is important that the community unites and comes together to express their wants. Financials are a statewide issue. Perrysburg is currently in the same situation. At this time we need to come together and invest in our children. Dr. McBride said this is a combination of things. It is not just transportation or extracurricular, etc. it is all departments together. Mr. Nadeau followed up reiterating that all departments will be affected by the reduction. Mr. Kisabeth discussed open enrollment. Students will attend other schools since the programs at TCS may be limited. His concern is that those students that leave the district may never return back to the district. The community and Chamber has done great things for the city of Tiffin, we need to keep the momentum moving forward with great schools. It is important to note the the district is only asking for exactly the amount that is needed. Mr. Nadeau said we are unsure what FY27 and FY28 looks like for state funding. Mr. Perez mentioned that report cards do not correlate to outcomes. There are other factors that are included in the report card data. Mr. Perez said open enrollment is not mandatory. It is important to Tiffin City Schools to meet students at their needs. Mr. Nadeau said this reduction will affect Calvert and Bridges transportation. Mr. Perez mentioned that the Columbian Soccer team has students from Calvert, Volleyball teams play together, the district recently had a teacher recognized for Teacher of the Year. Mr. Monsour has students attend his classes from Calvert. It is important to have the partnership between Tiffin City and Calvert. Mr. Perez said the levy committee is doing a tremendous job. The committee has the information. Superintendent Nadeau will state only facts. Dr. McBride mentioned volunteers are needed to hand out flyers, and answer any questions. Mrs. Stephey said we have the momentum and going in the right direction. We need the community to come forward. 

Meeting started: 6:30pm
Meeting ended: 8:22pm