PHOTO BY BRENNA WHITE / THE VILLAGE REPORTER
POTENTIAL TRIP … High School Social Studies teacher John Shell presented a potential school trip for future juniors and seniors to visit Washington D.C.
By: Brenna White
THE VILLAGE REPORTER
publisher@thevillagereporter.com
The North Central Local School Board met Tuesday, February 17, 2026, to review the 2026 Financial Forecast Report and approve necessary tax levies for fiscal year 2027.
In attendance: President John Huffman, Tim Livengood, Kati Burt, Dustin Meyers, and Mark Moreland. Superintendent Michael Bute and District Treasurer Ryan Pendleton were also present.
A key item on the agenda was the Treasurer’s report, which included approval of minutes from the January 13, 2026 meeting, January 2026 financial report, and appropriation adjustments.
Board members were also asked to approve the district’s current fiscal year budget along with its three-year forecast for filing with the Ohio Department of Education and Workforce.
Financial forecast materials presented to the Board show that while annual revenues are expected to remain relatively stable at just over $9 million per year, expenditures are projected to steadily increase.
The forecast shows expenditures rising from just over $9 million to more than $10.6 million by fiscal year 2030 – marking a growth of 4.2% annually. The district is preparing to spend more than it brings in.
Overall, revenues from 2026 through 2030 are also projected to decrease slightly. State funding is identified as the largest driver of revenue changes.
A reported 5% decrease is due to recent State of Ohio property tax reform. Increasing salaries within the district is another factor.
As a result of these trends, the district’s overall cash position is projected to decline steadily over the forecast window. Summaries show the cash balance decreasing year over year, eventually moving into negative territory by fiscal year 2030.
Supporting information, including cash on hand – which measures how long a district can operate using available reserves – is also projected to fall significantly.
Cash on hand will decline from roughly three months of operating reserves to a negative position by the end of the forecast period.
Revenue overview data shows the district relies primarily on a combination of local tax sources and state funding, which together account for the majority of district revenue.
However, North Central remains the only school district in Williams County not to have a school district income tax.
In November 2025, the income tax levy failed for the fifth time. It failed narrowly, with 51.02% of voters opposing the measure. A resolution was additionally passed in November declaring a “necessity of raising $939,947 annually for school district income purposes.”
As the 2026 Financial Forecast states, the district will be in an overall deficit of $1,517,618 by 2030.
“We should call the district out for some good news,” Pendleton said. “That is managing its bottom line and so while you’ve seen a slight decline in some enrollment, we’ve been addressing the budget through what I would consider active management.”
Pendleton stressed the importance of implementing a school district tax. “Based on what I’ve seen of the district, and seen around Ohio, you are starting deficit spending next year (2027).
“You’re spending more than you’re bringing in. Now would be the time for either income tax or property tax,” he stated.
“We know that we have not seen property value increases like this for fifty years. We have not seen anything like this for at least fifty years.
“I think it’s a statement that our school districts and community probably needs to hear more from us, is that even though we are some of the larger tax-collectors in our communities and regions, we still don’t believe in unvoted increases going to our community members,” Pendleton explained.
The superintendent’s report, presented by Bute, included an update with High School Social Studies Teacher John Shell and a student representative of the National Honor Society (NHS).
They provided an overview of some of the projects NHS participates in, such as the annual blood drive. An estimated 68 pints of blood are annually collected with up to 204 lives impacted.
The History Department, led by Shell, presented a potential trip for Junior and Senior students in 2027.
This history-based trip would allow students to have a three night and four day stay while touring Washington D.C. and Gettysburg.
Projected for early March and taking place every two years, the trip would be an educational experience focused on creating lifelong memories.
While still in the early planning stages, if approved, the Pioneer American Legion has committed to cover 25% of the costs for each student.
Additionally, the Kidston family expressed they are also willing to contribute 25% towards the cost. The final price for each student was originally $948, but with the donations, it would drop to $475. This figure is before any school fundraising for the trip would occur.
Superintendent Bute noted that some calamity days would need to be scheduled after missing nine days due to the winter weather. A total of two school days will be made up.
Elementary Principal Brent Saneholtz delivered the administrative report. He shared some upcoming dates, including: March 9, 2026 fourth-grade field trip for the Maple Syrup Festival and May 15, 2026 for the fifth-grade science fair.
High School and Junior High Principal Martha Hasselbusch reported a 93% student attendance for the month of January.
A total of 18 disciplinary referrals were also recorded. March 10, 2026 marks the JH/HS band and choir concert.
Board recommendations included:
-Consideration of the 2026-2027 school calendar
-Renewal of the Ohio High School Athletic Association membership for grades 7-12
-Revised Foundation Deduction Agreement with the NOESC totaling $660,475.91 annually
-Approval of two students for early graduation: Sean Hance-Dempsay Jr. and Avante Dickey
The consent agenda included employment approvals and extra-duty assignments. A resignation from Mike Wattles as Custodial II was accepted.
Extra compensation was additionally approved for Aleea Livensparger and Deb Maneval.
An extra-duty position for head varsity football coach was considered for Tyler Iwinski, noting ten years of prior experience.
After deliberation, the motion failed with a 3-2 vote, and Iwinski was not rehired. Meyers, Moreland, and Huffman voted no.
An executive session was entered at 5:42 p.m. for discussion on employment and compensation. No action was taken, and the Board adjourned directly.
The next North Central School Board meeting is scheduled for Tuesday, March 24, 2026, at 6:00 p.m.
