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Treasurer Bazley reported as follows:

We are officially two months through the fiscal year.

Nothing really out of the ordinary as far as monthly financials go. We have received all of the 2nd Half Tax Year 2024 real estate settlements, which fall in line percentage wise with the typical split of first half versus second half real estate settlements. The annual amounts on the General Fund Revenues and Expenses are what was forecasted in May. After the forecast is approved this evening I will update those amounts with what was approved. The biggest reason for the variance in revenue for August 25 compared to August 24 is that we received all of our real estate settlements this August compared to last year we got a couple in July and the rest in August. The main culprit for the difference in expenses this August compared to last year is that CCP deduction clawback due to mishap with NCState not reporting their courses in the correct timeframe.

Last month we talked a little bit about the Rover Pipeline deliberation being completed as the Ohio Supreme Court affirmed the Board of Tax Appeals decision concerning the pipeline’s public utility property tax valuation. I got some rough numbers from Richland County as far as what their tax bill was and what they paid. From Tax year 2019 to Tax year 2024 they averaged $374,083 in outstanding delinquent when comparing what they paid versus what their tax bill was. During that period they paid on average 44.7% of their total tax bill. I will reach out to Crawford County to inquire about the same information, but I would expect it to be somewhat similar.

As of August 31 we have received all of our real estate settlements at this point and one Homestead and Rollback. They are on target with what was estimated in the forecast.

We held the Records Commission annual meeting and the Finance Committee meeting prior to our Board Meeting. The Records commission approved the records retention schedule and disposal of records. The Finance Committee heard a short narrative on the five-year forecast that I will go over shortly.

I also have for your approval the FY26 Appropriations. We legally have to have these Board Approved and filed with the County Auditor by September 30th every year to get a certificate back stating we are not appropriating more than we have available. Nothing really out of the ordinary, the General Fund Appropriations match the Forecast we have on the agenda for approval and the other funds are mostly based on historical spending trends. You will notice we are appropriating capital outlay out of the general fund. We typically would transfer to the permanent improvement fund and then spend out of that for capital outlay. We generally spent what we transferred, so this will kind of cut out the middle transaction.

The 412 Certificates are also included in this report. They are certificates stating that Pioneer has the monies to cover health insurance, salaries and appropriations. Essentially between our revenue and cash balance we can cover all the forecasted expenses for each fund.

We talked last month about a contract renewal for myself as I’ve started the last year of my initial contract. The resolution to approve a renewal is on the agenda for approval later, I have at your seats a copy of what that contract would look like. I filled out the salary and vacation according to what the salary schedule will look like starting 8/1/26 and where I am with vacation with one extra day a year until 25 days. The rest of the benefits in the contract match what was originally approved with my initial contract.

Five – Year Forecast

Projecting very conservative growth with real estate taxes due to ongoing focus on them from Columbus. The Legislature overrode one veto which will no longer allow certain types of levies. Some other veto overrides are still In play as well as pending legislation and any policies enacted from the Governor’s Tax Reform working group. There is always the threat of the ballot initiative looming that would abolish property taxes altogether.

Public Utility estimates are in line with what was forecasted in May. The Ohio Supreme Court affirmed the Board of Tax Appeals’ valuation for the pipeline and said it was the most accurate representation of the pipeline’s value. The Department of Taxation and affected County Auditors will have to reconcile the difference between Rover’s prior payments to date plus interest. The timing of when those payments could come through is still unknown. This forecast does not add back in the amount of the valuation Rover was not paying on, we will have to see what happens once the new tax bills go out. There’s always the possibility Rover would just go bankrupt, as they owe the state of Ohio alone at least $50 million dollars.

State Funding is updated in accordance with HB96 and the continued phase in of the Fair School Funding Plan. FY26 will be at 83.33% and FY27 will be at 100% completely phased in. The base cost inputs were not updated. This biennial budget has led to an increase in our state funding for FY26 and FY27 as reflected in the forecast. Future years are largely frozen due to uncertainty about whether the Fair School Funding Plan will be continued from the legislator and new Governor. The funding formula could be continued or could be scrapped for something else altogether.

All other revenues consist of interest earnings, class fees, MH tax, abatements, miscellaneous receipts, and the charge off from the state foundation for Threshold/Catastrophic cost. We are projecting a slight decrease in interest earnings as more Fed rate cuts could be looming.

Salaries and benefits increase in line with steps and base increases for this year and next in line with our negotiated agreement. We are factoring in an additional teacher in FY27 due to the hopeful opening of the Electrical Trades lab and new offering. FY26 factors in the 5% insurance increase and the forecast projects 10% through the remaining years. That is high when looking at past renewals, but you’re always one really bad claims year away from something like that quickly becoming reality.

Purchased services contain CCP, Legal Services, contracted educational services, utility costs, mileage/meeting expense, repairs and maintenance, liability insurance, etc. We have adjusted it upward in future years to keep in line with inflation as well as the new electric capacity charge in FY26. They are lower overall than in FY25 because last year we had the one time clawback of CCP monies from DEW because of the fiasco with NC State and them not reporting their classes when they should have.

This forecast starts to project expenses to capital outlay out of the general fund. We typically would transfer money to the Permanent Improvement fund and expense those items out of there, but we generally spent whatever was transferred and some years we spent more. Spending out of the general fund will alleviate the middle man which is the transfer. This is also more in line with other districts and career centers in buying those items out of the general fund under capital outlay. In FY26 we are forecasting a higher amount due to the cafeteria expansion. The February filing should give us a better idea of timing of that expense and amount of that expense.

Our other expenses include county auditor/treasurer fees for collecting property tax, our annual financial audit, other expenses (liability insurance, dues/fees,) and are projected to increase around 1% annually.

Transfers out consist of a transfer to the Permanent Improvement fund, required maintenance transfer, and potential transfers to Adult Ed and the Food Service fund if necessary.

No discussion - moved to vote. 

Mr. Nickoli recognized Mr. Clay Frye, Mrs. Jolene Young, Mr. Kris Kowalski, and Mr. Justin Tuttle. 

Justin Tuttle was in attendance as the EAP representative. 

None

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Director Frye reported as follows:

Pioneer held our Senior Job Fair on 9/12/2025. Over 75 employers were in attendance. The Job Fair was very well organized and ran smoothly. Academic staff prepared seniors and assisted with resumes.

Jolene Young submitted Pioneer’s Emergency Operations Plan for its 3 year resubmission/renewal. The plan has been approved by the state. This is a big task and important for school safety. 

Labs out in the community and welcoming guest speakers already

EDT in building above City Grille in downtown Mansfield 

Stanley Black and Decker at Pioneer

UNOH at Pioneer

Visit to Ohio Valley Manufacturing

Crestline Harvest Festival- Performing Arts Thursday

Upcoming events-

Staff Inservice Day- 9/19

Pastries with Parents- 9/26 (postcard at each seat for this)

Mrs. Jolene Young, Assistant Director reported on the PBIS program in place at Pioneer and the classroom management used by Teachers. 

Board Member Mike Grady reported as follows:

Representative Gary Click has introduced three bills, what he refers to as “The Taxpayer Freedom Trilogy”  to address property taxes.  House Bill 420 would eliminate continuing levies.  Any tax proposal on the ballot after 2030 would require an end date.  Continuing levies being collected before 2030 would expire unless that levy was enacted to pay for a bond.

House Bill 421 would create a process to reduce or eliminate inside millage through a ballot referendum.

House Bill 422 challenges the concept of majority rule by establishing a 60% percent positive vote threshold for levies between 1 and 1.9 mills and a 66% floor for levies of 2 mills and above.  Stated differently, a minority of 34% of voters could veto the vote of a majority to fund public education.

Superintendent Nickoli reported as follows:

Revisions to Existing Policy

This revision includes the ORC required changes to our Information Security Policy.  It includes the requirement that the Board any payments of “ransom demand” prior to payment being made.  This adoption is required by September 30, 2025.  We received this update after our August Board Meeting and will need to make additional changes prior to July 1, 2026 as required by law.

MOU with Associated Builders and Contractors of Central Ohio

I am recommending that you approve an MOU with the Associated Builders and Contractors of Central Ohio.  This agreement is required so that we can train and test our construction students in NCCER credentialing.

Educational Compliance Management Agreement

I recommending ECM as our Adult Education Partner to process Financial Aid for our Adult Ed students. This contract will all ECM to ensure compliance with Federal and State guidelines as we offer financial aid to students. 

NCOESC Health Consultant Services Agreement

I recommending that you approve a Health Consulting Services agreement with the North Central Ohio Educational Service Center.  This agreement transitions our School Nurse from the Richland Public Health Department to NCOESC.  As a reminder, RPH discontinued this service to area schools at the end of last year.  Our nurse, Brandi Jensen, is now an employee of NCOESC.

NCOESC Paraprofessional Agreement

I recommending that you approve an agreement to provide Paraprofessional Services by the North Central Ohio Educational Service Center.  This agreement transitions this position from the Wynford Local Schools to Pioneer to ensure appropriate services are provided to a Wynford Junior attending Pioneer.

Adult Education Agreement with Crestview Local Schools

I recommending that you approve an agreement with the Crestview Local Schools to serve as a partner site for our Adult Education LPN students.  As a part of their training, they are required to participate in serving adolescents and Crestview has agreed to serve as a host site.

CALENDAR ITEMS

There are some exciting upcoming events scheduled for later the months of September and October. They are:

• • September 19          - Staff Professional Development Day
  • September 26          - Pastries with Parents
  • October 2 & 3          - RMC Manufacturing Days
  • October 9 & 16        - Parent-Teacher Conferences
  • October 17               - End of 1^st Grading Period

PERSONNEL

I am recommending that you approve the retirement resignation of Heather Fighter, an Intervention Specialist, effective at the end of the 2025-2026 school year.  Ms. Fighter will have achieved 32 years in education and is electing to retire at that time.  She has been an outstanding IS and has served our Level 1 students with impeccable compassion and professionalism.  She will be greatly missed.

I am also recommending that you approve, Mike Hoffman, Cassandra Lowery, Jennifer Verspoor, and Marianne Ritchie for Leave without Pay.  Mr. Hoffman, a Wynford Satellite Instructor, has made this request to attend a family trip.  I received confirmation from the Wynford Superintendent that they are in full support of this request.  Mrs. Lowery and Mrs. Verspoor are at home caring for newborn children and are requesting Maternity Leave.  Depending on the timing of their return, they may not need the unpaid leave.  Also, Mrs. Ritchie is recovering from a medical procedure and does not currently have enough Sick Leave to cover her anticipated absence.

All other Items are normal for this time of year.

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