PHOTO BY BRIANNA BALOGH / THE VILLAGE REPORTER
LOOKING TO THE FUTURE … Newly seated board member Gary Plotts (right) and Lyn Bowsher review the five‑year forecast presented by Treasurer Bill Blakely (left).
By: Brianna Balogh
THE VILLAGE REPORTER
publisher@thevillagereporter.com
The Edgerton Board of Education met on Monday, February 16, for a financially focused meeting. President Robert Siebenaler called the meeting to order at 6:00 p.m.
The Pledge of Allegiance was recited, followed by roll call. Attending members were Lyn Bowsher, Nick Hug, and Gary Plotts. Board member Dawn Fitzcharles was absent. Also in attendance were Treasurer/CFO Bill Blakely, Superintendent Ben Wilhelm, Elementary Principal Lucas Smith, and High School Principal Brett Grieser.
The first two items were quickly approved. Hug moved to accept the meeting agenda, with Bowsher seconding. All members approved. The approval of the meeting minutes from the January organizational and regular meeting followed. Plotts moved to approve, and Bowsher seconded. The motion was approved unanimously.
Blakely apologized for what would be a longer than normal agenda, including the five-year forecast, which is not normally presented in February. He first presented the normal year-to-date comparison slides, showing revenue up about $492,000 compared to last year and expenditures also up approximately $162,000.
Revenues and expenditures were down for January compared to the forecast, and both are trending slightly down overall. Food service was also down by approximately $2,600 to $199,000.
Lunch and breakfast participation trended slightly higher than prior years. Breakfast participation had a slight decrease in January, which could be due to two-hour delays eliminating the breakfast option.
Income tax revenue was up 7.5% year-to-date, with January being up 27.8%. This is due to higher withholding and fewer refunds issued. Taxes being paid with returns was slightly down; however, estimated tax payments were up, which balanced each other out. This is a positive sign that business is increasing for farmers and local small business owners.
The audit has been completed, but Blakely is still awaiting a report. It was a generally clean audit, with a minor posting error in materials and a verbal warning regarding payroll.
Blakely explained that historically, if an employee of the school was being paid outside of their normal role, they were still paid through payroll. Blakely was informed that an employee officiating a game should be compensated through a warrant check.
He provided an example of a car salesman who works as a mechanic at the same dealership. This would warrant a W2 for mechanic work and a 1099 for the sales position compensation. Blakely has implemented this change moving forward.
Treasurer recommendations followed, with the monthly financial reports up first. Blakely provided the following account information to the board: Star Ohio totaling $3.5 million at 3.89%, Redtree totaling $3.3 million at 4.42%, WesBanco Money Market totaling $446,000 at 3.95%, State Bank CD totaling $232,000 at 3.95%, and Hicksville Bank CD totaling $876,000 at 3.61%.
The State Bank CD will be renewed this year, and the Hicksville Bank CD is a 30-day renewal. Blakely noted the Redtree account is outperforming the others, as he had anticipated. After Siebenaler asked about the renewal rate for the State Bank CD, Blakely stated he did not have that rate but would look into other options if it was not competitive.
Next was a five-year action to approve the internet access contract with Northern Buckeye Education Council. As per the required process, bids were solicited, with Northern Buckeye being the only entity to respond. The contract would span from July 1, 2026, through June 30, 2031. A signed 412 certificate is also required.
The third recommendation was a services contract with NWOESC for Title I services provided to Edgerton Local Schools and St. Mary’s. A request was made to begin the process of purchasing a new bus. The approval would allow advertising and receiving bids through the Ohio School Council Cooperative.
Before presenting the forecast, Blakely proposed a new days’ cash policy. The state minimum is 90 days, and the policy would require 120 days. In the event the 120-day limit is reached, both the Treasurer and Superintendent will meet to discuss plans.
In addition, it was suggested to add a cap at 300 days. Once 300 days are accumulated, the same action would occur, with the Treasurer and Superintendent meeting to devise a plan. Blakely assured the board he and Superintendent Wilhelm have already had discussions regarding these scenarios.
Siebenaler asked what the current days’ cash balance was, and Blakely responded that closing out last year, the fund totaled 290 days’ operating cash. Blakely noted that the school district has done an excellent job of managing and has not had to propose an operating tax levy since the 1990s.
Hug inquired if the days’ cash balance could be reported to the board every month. Blakely was hesitant due to the fluctuations of funds depending on incoming revenue or expenditures. He suggested an update twice a year, to be included in the forecast. The policy itself reads the days’ cash as a year-end amount.
The final and most intensive item followed: the five-year forecast. Blakely included several slides and graphs in support of the forecasted figures. He noted it was better than expected but worse than the forecast presented in the fall.
Some key factors were recent state-level legislation and lower than expected kindergarten enrollment numbers. Blakely did note enrollment was starting to trend upwards.
In the first slide, Blakely warned 2026 would start trending down, resulting in 2027 and 2028 deficit spending. He is also planning for a $150,000 contingency fund due to the limits placed on the budget. This is in case an emergency event happens, so a special board meeting would not be required to, for example, replace a chiller for the HVAC system.
The operating days’ cash balance also trends downward, with 2025 ending at 298 days and 2026 at 286 days. At the end of the state-required forecast of four years, the days’ cash balance will be 169 days, with the following year at 94 days. This would trigger the policy proposed above.
A revenue overview showed the local tax revenue share at 40% and the state share at 57%. Blakely warned that the local share would increase while the state share would decrease. In the local breakdown, 25% comes from real estate tax.
Reappraisals in both Williams County and Defiance County account for the increases in revenue, which should stay steady into 2027. Blakely explained that most districts will not see a financial impact immediately.
Defiance County only makes up a small part of the tax basis, but as they complete the triennial update, the credits being issued will not be reimbursed by the state. The school district will make up the difference. Compounding the issue are restrictions placed on real estate tax growth, also due to recently passed legislation. The growth will not be enough to offset the taxpayer credits. This shows a decline in real estate tax in the forecast.
Adding to the worrisome news, Blakely warned that into the future, these tax credits will cause the school district to fall below the 20-mill floor. The 20-mill floor in Ohio is a state-mandated minimum tax rate for school districts, ensuring they receive revenue from at least 20 mills of property tax, even if rising property values would otherwise trigger reductions.
Also affecting the 20-mill floor is inside millage still in the general fund, which will now be restricted to the GDP deflator. This restriction will scale back the percentage of the inside millage. Blakely has consulted legal experts to verify this can happen.
He warned this will be different for every school district. For example, Edgerton may be the only district that bleeds into Defiance County.
Public utilities stayed relatively steady with slight growth, accounting for 2.2% of revenue. School district income tax makes up about 13% of the revenue and is forecasted at 1% to 2% increases yearly.
Unrestricted aid and grants, state funding that is unrestricted, is at approximately 46% and is projected to slowly decline if enrollment stays steady. Enrollment is forecasted to remain relatively steady.
It is not expected for the state to update input costs in the next biennium budget. As the district appears richer due to increased property values, the state will input less funding.
Restricted aids and grants showed a large spike when the district adopted free lunches. Restricted funds are also decreasing year to year. Property tax credit reimbursement from the state, homestead, and rollbacks also show decreases yearly.
Turning to expenditures, personnel costs account for roughly 76%, purchased services account for approximately 15%, and all others account for 8%. Increases are projected at about 4% to 5% year to year.
Projected personnel increases are at 3% each year on base. Employee benefits such as health insurance and retirement contributions account for 24%. Currently, a projected increase of 6% to 10% in insurance costs is expected. Blakely does not anticipate any other major changes in employee benefits.
Purchased services, including utilities, are projected at 3% to 5% increases. Supplies and material saw a spike in 2025 and have been decreased for 2026. Blakely warned the projection may be slightly high.
He does not anticipate any capital outlay needed, as the district utilizes permanent improvement funds. Debt service is payments on lighting projects, which will be ending in 2031.
The last few slides showed historical changes and projected changes in addition to the forecast being submitted to the state. Blakely also provided some details on the tax reform for the board. The per pupil amount slide shows a steady and continuing decrease in funds per student.
To summarize, Blakely shared the forecast ending percentages of local share being almost 59% and state share of funding dropping to 41%. Bowsher moved to accept and approve all the treasurer recommendations. Plotts seconded, and all present members approved.
Superintendent Wilhelm then took over with a few information items for the board. He provided the meeting minutes for the Four County Career Center to the board electronically. The bus barn is currently installing conduit.
Jim Zavesky from Prodigy Building Solutions was in recently for a meeting on the change order to be approved later in the meeting. A staff professional development day was recently held on Friday, February 13, discussing student data privacy.
Senate Bill 29 will take effect in August but was introduced last fall. Although they are currently in compliance, the staff discussed current and future ways to protect student data and procedures for vetting internet sites that will have access to student data.
The last of the informational items was an update on calamity days. With the recent rush of bad winter weather and school cancellations, nine calamity days have been used. The district is still well above the state minimum of 1,001 hours.
Wilhelm explained that they start the school year with well over 150 hours above the state minimum, allowing several calamity days without having to implement make-up days through spring break or into the summer. The staff, however, is called back in after seven calamity days for professional development.
Administrative recommendations followed. First were student recommendations for the second quarter honor roll for grades four through twelve and Four County Career Center.
Next was to approve annual membership to the Ohio School Athletic Association for grades seven through twelve for the 2026-2027 school year. The last administrative recommendation was to approve a work order with Prodigy Building Solutions totaling $40,319, the first amendment which was discussed earlier in the meeting.
Personnel recommendations started with approving the current NWOESC sub-list for paraprofessionals and teachers. Next was to approve the 2025-2026 spring supplemental contracts, an annual action.
The supplemental contracts are as follows: Nikki Thiel, Softball Assistant Varsity; Carter Herman, Athletic Department Track; Dakota Burke, Athletic Department Track; Andrew Meyer, Athletic Department Track; Jacob Adams, Athletic Department Track; and Brian Bowsher, Athletic Department Baseball.
A fall supplemental contract followed for the 2026-2027 school year with Kiley Coffman for Freshman Volleyball. Volunteers for approval are Tracy Cape for volleyball and Jacob Ferrebee for cross country.
Recommendation four was to approve the attendance of chaperones, staff, and select band and choir students to Orlando, Florida, over Spring Break. Chaperones are Matt Krill, Alicia Krill, Zoe Scott, and Jamie Vonalt.
The last recommendation was a regrettable resignation of Shari Owusu-Safo effective at the end of the 2025-2026 school year. Wilhelm described Owusu-Safo as a tremendous teacher. Hug moved to approve all personnel recommendations, and Plotts seconded. All board members approved the motion.
In a separate personnel recommendation, Hug again moved to approve Ashley Plotts as a substitute teacher through NWOESC, in advance of their regular board meeting on February 24. Bowsher seconded the motion, with all members approving except Plotts, who abstained.
Principal reports followed, with Smith first. Smith began with recognition of Torrie Saul, who was nominated for the Williams County Special Education Teacher of the Year and won. The ceremony will be held on March 9.
The second round of MTSS meetings was held on January 26. This allows several people to look at data and get prompt interventions for students. Teachers have been able to attend and provided valuable input.
The Bulldog Best assembly was held on January 30. Smith highlighted pictures of students recently bowling in PE, stating for many it was a first.
Recently, Nurse Tracy Cape invited Jessica Cape to assist with dental talks with the first grade. Smith also highlighted several pictures he shared within his report of the recent fourth grade social studies projects.
Mr. Jason Zumbaugh and the Bulldog with Ties program refined their dining etiquette thanks to a meal donation from Subway. The group also got the chance to showcase their skill at Rita’s Family Dining, thanks to Darren Bok who paid.
Grieser followed with several Junior High and High School updates. Senior Spirit Week highlighted seniors and club participation, crowning Ben Thompson and Payton Wehri as King and Queen.
Thompson’s many activities include Student Council, Quiz Bowl, FCA, NHS, and Speech and Debate. Wehri is an active member of Cheerleading, FFA, FCA, FEA, Student Council, Yearbook, and Art Club. Spirit Week included hallway decorations and a pep assembly.
Grieser highlighted the recent Throwback game held in the town hall gym. He noted how fortunate it is to have the gym facility and it be so well taken care of. Grieser thanked Kathe Stotz and all involved for their hard work in putting this event together, noting his own mother worked closely with Stotz.
Several more students and groups were highlighted for their accomplishments. Mikayela Burkhart received high honors at state choir, performing at the state conference. Burkhart and Logan Samper have qualified for state speech and debate finals.
Presley Yoder finished as runner up at the Williams County Spelling Bee. Grieser highlighted several art students’ work being represented at the Silver Key regional level.
Two FFA officers had their books recognized at State. Also highlighted in FFA is the current project constructing a shed. Grieser highlighted the excellence award winners nominated and voted on by staff, who also receive a Subway gift card. Leadership awards will soon be announced.
The quiz bowl team has earned their way to the national tournament. Due to her work with Quiz Bowl and in the classroom, Grieser and Wilhelm are proud to nominate Olivia Schaffner for Ohio Teacher of the Year. On March 9, the Franklin B. Walters Award Ceremony will be held, where last year an Edgerton student received many honors.
Upcoming dates in sports include girls basketball sectionals on February 21 at 2:00 p.m. GMC wrestling will kick off at Ayersville on Saturday as well. Boys basketball will compete for sectionals on February 26.
FFA week runs February 13 through February 28, beginning with a community breakfast. In March, the ACT is on the 10th and Sheriff Kochert will visit on the 13th.
The last item on the agenda was an executive session for personnel for the investigation of charges or complaints against an employee and to discuss security arrangements. Hug moved to enter executive session, and Plotts seconded.
With all members approving, the meeting adjourned in executive session at 6:56 p.m. with no action to follow. The next meeting is scheduled for Monday, March 16.