Treasurer Presents Annual Comprehensive Financial Report
Berkshire Board of Education – Meeting, April 14, 2025
Meeting Details: The meeting was held in the Auditorium of the Berkshire Local Schools complex, 14155 Claridon Troy Rd, Burton, Ohio 44021 at 6 pm. A video of the meeting is posted here. View the agenda online and any attached documents here by selecting the meeting tab and then the meeting date. The notation of minutes refers to the time posted on the video for the discussion of the item listed.
Board Members Attendance: The following members attended: John Manfredi, President, Jody Miller, Vice President and members Dan Berman, Linda Stone, and Bryan Wadsworth.
Staff Attendance: Beth McCaffrey, Treasurer and Jon Franks, High School Principal. Superintendent John Stoddard was absent.
Meeting called to order at 6:00 pm
Pledge of Allegiance
Approval of Agenda – unanimously approved without discussion
Observer Note: The meeting video recording starts just before the approval vote on the agenda.
Approval of Minutes - unanimously approved without discussion
1:00 min Student/Staff Presentation
Berkshire Early Childhood Center presentation, accompanied by slides
Mr. Franks introduced Mr. Bill Kermavner, Director of the Berkshire Early Childhood Center (BECC), who gave a brief presentation about the center. Mr. Kermavner said the preschool students had been part of the original presentation, but because they were experiencing a contagious virus, their performance would be rescheduled for a future night.
He noted that BECC staff were in attendance “for moral support.” The Director listed his staff, which includes four lead teachers and an intervention specialist (a special education teacher who supports their preschool students across programs). In addition, he said each classroom has 2 paraprofessionals who are essential team members, many of whom are community members or closely connected to Berkshire Schools. Mr. Kermavner also recognized their school secretary who came from the central service center.
He said that the program has grown from one class with four students in 2023–2024 to three classrooms with over 44 students enrolled.
He explained that they use the Creative Curriculum which is aligned with kindergarten readiness standards and focuses on all the key developmental domains. The Director said they believe school should be fun, especially for preschoolers, and that their curriculum is built to make learning exciting and hands-on. Examples of activities students have experienced include:
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Units on building, where kids constructed cities and explored how things are made, and a wheels unit which involved building vehicles.
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A field trip to Middlefield where students visited places like the Emily Flower Hair Studio and a cheese shop.
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“Truck Day” where the kids got to explore different vehicles such as fire trucks, school buses and county dump trucks.
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Visits from community members who spoke to the students about their jobs.
Mr. Kermavner noted that 24 of their 40 students are heading to kindergarten next year and that the remaining 16, still under four, are developing all the necessary foundational skills for that next step.
13:10 min Public Participation
A resident asked the Board if they reviewed the school curriculum. The Board explained that they review the curriculum but do not formally vote to approve it. The resident then asked how the Board handles any disagreements with curriculum items. Mrs. Miller answered that such a situation has never happened to her and thinks “the curriculum team does a great job.” The speaker said she would address her other curriculum concerns with Dr. Stoddard.
14:55 min Treasurer’s Report
Donations – approved unanimously
Mrs. McCaffrey moved this item up the agenda for a special donation recognition.
Before the presentation, she noted that they received After Prom donations from 16 area businesses, totaling $4,900.00. Mr. Manfredi acknowledged the growing support for this event and said he hopes students appreciate the effort behind it.
Mrs. McCaffrey announced a $90,000 donation from Kokosing for Berkshire’s mechanical technology program. Mr. Greg Reinhart from Kokosing was called to the stage where Mrs. Stone read a statement of appreciation and presented him with a certificate in recognition of the company's generous support. Mr. Reinhart, a Burton resident, said they were excited to partner with the school and that Berkshire “has a lot of bright roads ahead.”
Observer Note: Kokosing is a family-owned construction company with a significant presence in the Midwest and Mid-Atlantic regions. See meeting agenda for a complete list of donations.
19:30 min Annual Comprehensive Financial Report/Funding Story, accompanied by slides
Mrs. McCaffrey presented the “Cliff’s Notes version” of the school’s annual financial report for 2024 just released by the state auditor. She said the report was submitted to the auditor in December, but release takes a few months. She stated that the report is the school’s commitment to transparency and hopes it will help their stakeholders understand the revenue sources and how federal and state decisions impact the district’s ability to provide quality education. See full presentation here. Highlights include:
Revenue sources
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66% of funding comes from local sources (property and income taxes).
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24% of funding comes from state sources. These are payments based on the state’s school funding formula and tax credits reimbursements.
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4% of funding comes from federal grants, such as Title 1, Title II, Title IV and Individuals with Educational Disabilities Act (IDEA).
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6% of funding comes from other sources, e.g. advances and refunds.
Local funding sources
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75% comes from property and income taxes; property taxes comprise over 50% of these funds. Berkshire ranks 4th lowest in property taxes for schools in Geauga, Lake and Portage counties.
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16% comes from miscellaneous, which this year includes interest income and lease proceeds used to build the preschool modular classroom.
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9% comes from Tuition & Fees, Extracurricular fees, Food Service and Interest combined.
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Berkshire’s 1% earned income tax comprises 19% of total school revenue. Earned income taxes apply only to income derived from work; income from pensions, social security and unemployment are not taxed. Except for a small dip in 2021, receipts have increased consistently in the last five years.
State Funding
Fair School Funding
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The Fair School Funding Plan (FSFP) was adopted by the state in 2021 and is scheduled to be phased in over a six-year period, increasing each year until it reaches 100% in 2027.
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The FSFP formula calculates a unique base cost per student, determined by applying such statewide cost factors as average salary for superintendents, teachers and support staff. Berkshire’s base cost is currently $8,241.61.
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The state then calculates a school’s “local capacity” defined as the wealth of the district. For FY2025, Berkshire’s local capacity is set at $6,693.47 per student which the school is expected to pay. The state pays the remaining $1,548.14 of the base cost.
Guarantee District
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Berkshire is classified as a Guarantee District under the FSFP, meaning their state funding cannot fall below the funding levels received in FY2021.
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While this designation provides some financial stability, much of the funding Berkshire receives through the guarantee is tied to the loss of open enrollment revenue.
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At the time FSFP was enacted, Berkshire was generating approximately $660,000 annually from open enrollment. The guarantee ensures Berkshire is made whole for that lost revenue; however, the formula does not account for the enrollment growth. strategically planned for based upon the increased capacity of new school facilities.
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The proposed state budget, HB96, includes cutting the guarantee by 5% in each of the next two fiscal years.
Federal Funding
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The federal government distributes funding via grants that are managed by the State of Ohio. There are restrictions on how the grants may be used and require a level of local support in order for a school to qualify.
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In FY2024, Berkshire received 5 federal grants totaling $870,312.
Expenditures by function
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53% for instructional expenses (includes regular, special and support services)
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17% for construction debt/transfers
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16% for facilities and transportation
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6% for administrative costs
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8% for food services, fiscal staff, extracurricular and Board of Education combined
Salaries
Mrs. McCaffrey stated that the expenditures breakdown clearly illustrate how Berkshire devotes most of their spending to the classroom.
School Choice Vouchers
Observer Note: In 2025, the Ohio legislature spent almost $1 billion for school education choice vouchers. Read more here.
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Berkshire has seen an annual increase in vouchers, starting with 3 in 2023, 70 in 2024 and 102 in 2025.
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Mrs. McCaffrey stated the loss of open enrollment monies has been “devastating.” She said she and Dr. Stoddard have been advocating to the legislature to make vouchers available to public schools because they believe that if state tax dollars are used to fund school choice, then public schools should be among the options available to families.
Observer Note: According to the Ohio Capital Journal, the legislative leaders decided not to fully fund public schools in their proposed amendment to the HB96 budget. To be fully funded based on statistics from the FSFP, schools would need $666 million. The proposed budget only gives them about $226 million. See Ohio Capital Journal for more information, here.
29:05 min Board discussion on the presentation:
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Mrs. Miller asked how many of the 102 vouchers are for new voucher students. Mrs. McCaffrey said she sees only numbers but noted that public school associations’ analysis “discovered that 90% of voucher children have never set foot in a public school.”
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Mrs. McCaffrey said some local schools have hired a person to specifically go out and help families get vouchers.
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Mrs. McCaffrey expressed frustration that private schools do not have the same requirements for testing and reporting as public schools, even though they receive state dollars. She pointed out that public schools don’t get to pick their students.
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Mr. Berman noted “the problem isn’t that there’s financial support for families to send their kids where they’d like to go.” He said, “fairness is the key word; it is completely unfair and that’s what they’ve been trying to get across.”
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Mrs. McCaffrey said studies show that the school funding in HB96 is the lowest percentage the state will be contributing to public schools, lower than when the courts found school funding unconstitutional.
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Mrs. Stone said the funding cuts are forcing schools to go to the public more for financial support. No one wants that, she noted, but schools have no alternative.
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Mr. Wadsworth said “there's a clear push to privatize education from the top. It’s right out in the open now. It’s going to be a battle, but worth the fight.”
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Mr. Manfredi praised Mrs. McCaffrey’s abilities as a treasurer, saying she has received an excellent rating from the state every year she’s been with the district. As a result, he said that Berkshire ranks in the top 5%-10% of Ohio schools with excellent financial ratings which demonstrates to the community that the school is “spending their money wisely.”
Observer Note: Details for the Financial Statements, Financial Amendments and Rate Resolution (below) are in the meeting agenda available online.
Financial Statements – approved unanimously without discussion
The Treasurer has submitted a statement to the board and to the Superintendent showing the revenues and receipts from whatever sources derived, the various Appropriations made by the board, the expenditures and disbursements therefrom, the purposes thereof, and the balances remaining in each fund. The financial statements for the period ending March 2025 have been submitted subject to audit and include Financial Summary, Appropriations and Revenue Summary, Check Register Recap, and Bank Reconciliation per ORC 3313.29.
Financial Amendments – approved unanimously
Appropriation Changes – FY25
Mental Health (OSPF) Grant +937.00
GPD Employees Foundation – STEM +5,000.00
Battelle Grant – Manufacturing +174,000.00
(to purchase the manufacturing program curriculum)
Mrs. Miller and Mr. Manfredi commented on the grant writing team’s great success in obtaining grants, estimating that “well over $2 million” has been received this year.
2026 Rate Resolution – approved unanimously without discussion
The Board unanimously approved without discussion the 2025 tax year, 2026 collection year resolution accepting the amounts and rates as determined by the Budget Commission and authorizing the necessary tax levies and certifying them to the County Auditor. Reviewer Note: The board-approved rate resolutions were due to the County Auditor by April 1. The Budget Commission noted that Berkshire’s rate resolution had not been received at its April 7, 2025 meeting.
38:30 min Superintendent’s Report
Personnel
The Board unanimously approved hiring, resignations, contract extensions and other personnel items Certified and Classified staff as listed on the agenda available online.
Volunteers
The Board unanimously approved without discussion 15 chaperones for the May 2025 Cedar Point Trip plus the volunteers listed below.
Gordy Cossick Football Coach (Post Season Training)
Eric Higgs Softball Coach
Brandon Fisher Baseball Coach
Contracts – unanimously approved without discussion
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Spectrum Business
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Exceptional Kids Therapy Services for 2025-2026 SY (School Year)
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Exceptional Kids Therapy Services for ESY (Extended School Year) 2025
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Applewood Centers Inc./Reserve School
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MOU (Memorandum of Understanding) Ravenwood Therapeutic Behavioral Health Support (TBS) Workers for 2025-2026 SY
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Settlement Agreement for Special Education
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Consulting Agreement for Special Education
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Charles E Harris & Associates, Inc. (independent public accountants)
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LearnWell (to provide instruction for students admitted to medical facilities)
Observer Note: See Contract and Science of Reading Stipend details in the meeting agenda available online.
Science of Reading Stipend Payments
The Board approved unanimously without discussion payments totaling $22,000 for 25 staff.
Observer Note: Science of Reading is a state-mandated reading program. All certified teachers are required to take the training. Berkshire pays the stipends and requests reimbursement from the state.
40:36 min Old Business
Board scholarships
Mr. Manfredi asked Mrs. McCaffrey to send the scholarship application to the seniors. He told Board members to work with Mrs. McCaffrey on the amount they would like to contribute. He said the Board will review applications and choose recipients.
Construction Updates
Mr. Manfredi asked Mrs. McCaffrey for construction updates. She reported:
Modular units:
Workforce Development Campus:
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Roofs were completed and the cold storage shed was torn down.
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Waiting for the permit to begin construction on the new classrooms, offices and lab spaces.
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Waiting for bids on classroom interiors. Once they know those costs, they will use the remaining grant monies to refurbish the middle building. The state granted Berkshire $900,000 for campus refurbishment.
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Preston Auto has set up their 2 paint booths; the main building painting is done; lifts are being set up; offices have been set up for their commercial business staff; trees have been cleared for their car display lot.
Mrs. McCaffrey noted that Preston has clearly spent more on the facility than the $750,000 originally granted to the school.
Mr. Manfredi confirmed with Mrs. McCaffrey that they are on track to complete both projects by the beginning of the next school year.
44:30 min New Business – no new business
44:35 min Board Discussion
Next meetings will be the regular meetings scheduled for May 12, 2025, and June 9, 2025 at 6:00 in the Auditorium of the Berkshire Local Schools complex, 14155 Claridon Troy Rd, Burton, Ohio 44021.
Observer Note: A Budget Commission Special Meeting to consider Berkshire School District’s inside millage shift authorizing an unvoted permanent improvement levy is scheduled for April 22, 2025 at 7:00 pm at the County Office Building, Suite B167-B168, 12611 Ravenwood Dr., Chardon, Ohio.
No Executive Session
45:10 min Meeting adjourned
Observer: Rooney Moy
Editor: Carol Benton
Reviewer: Sarah McGlone
Date Submitted: 04/21/2025
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