Budget Commission Approves 2026-2027 Budgets
of Kenston, Chardon and Cardinal Schools
Budget Commission Meeting – February 18, 2026
Meeting Details: The Geauga County Budget Commission met in Special Session on Wednesday, February 18, 2026 at 9:00 am in the Auditor's Appraisal Conference Room, 231 Main Street, Chardon, Ohio. The meeting was in person with a virtual attendance option via MS Teams. To attend Budget Commission meetings virtually via MS Teams, email an invitation request to Pam McMahan at PMcMahan@geauga.oh.gov.
Meeting Attendance: Prosecutor Jim Flaiz, Treasurer Chris Hitchcock, and Auditor Chuck Walder.
Staff Attendance: Deputy Auditors Kristen Sinatra and Tina Kloski, Auditor’s Office Chief Operations Officer Pam McMahan, ADP (Automatic Data Processing) Chief Deputy Administrator Frank Antenucci, Assistant Prosecuting Attorney Kristen Rine (virtual), Auditor’s Office Senior Government Advisor Natalie Ray (virtual), and ADP Staff Member Akshay Raikar.
County Staff: Geauga Public Health Finance Director Katie Taylor (virtual).
School District Representatives:
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Dr. Bruce Willingham, Kenston Local School District (LSD) Superintendent
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Seth Cales, Kenston LSD Treasurer
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Matt Hosler, Kenston LSD Assistant Treasurer
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Dr. Michael Hanlon, Chardon LSD Superintendent
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Deb Armbruster, Chardon LSD Treasurer
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Crystal King-Morrison, Chardon LSD Assistant Treasurer
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Karen Blankenship, Chardon LSD School Board President
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Jack Cunningham, Cardinal LSD Superintendent
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Dan Wilson, Cardinal LSD Treasurer
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Linda Smallwood, Cardinal School Board President
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Barb Rayburn, Cardinal School Board Vice President
Members of the Public: Beth McCaffrey, Berkshire LSD Treasurer, and this LWV Geauga Observer.
The meeting was called to order at 9:01 am.
Geauga County 2026-2027 School Budget Hearings - Day 1
Observer Note: The Budget Commission conducted the School Budget Hearings on two separate days.
This report summarizes the hearings conducted on February 18, 2026, which were for Kenston, Chardon, and Cardinal Schools. Berkshire and West Geauga Schools had their hearings on February 19, 2026, and they are detailed in a separate Observer Report.
1. Kenston Local School District Budget Hearing
Auditor Walder provided a presentation on Kenston and its budget. Highlights include:
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Property values in the Kenston School District increased by 30.7% on average as a result of the 2023 property revaluation.
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11.9% of all property valuation complaints heard by the Geauga County Board of Revision (BoR) in 2025 came from Kenston residents, a decrease from 18.1% in 2024. Mr. Walder said this percentage is an indicator of “consumer reaction” to the amount of property taxes district residents have to pay. He said that Kenston’s percentages indicate that “your population, it seems to be good with their cost structure.” Observer Note: More information about the BoR is available here.
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There are 2,464 Kenston students, and the attendance rate is 93.9%. Kenston’s enrollment is down -3.3% over the last five years, while the County average enrollment decline over the last five years is -6.6%.
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The total valuation of all property in the Kenston district is roughly $1.2 billion, a 4.6% increase from the previous year.
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Kenston ranks first in the County in full/total taxation rate at 89.76 mills, comprised of:
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4.5 inside (unvoted) mills to the general fund. Observer Note: Learn more about inside millage here.
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81.49 outside (voted) mills to the general fund
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1.00 outside mills to permanent improvement
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2.77 mills to bonds
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Kenston ranks first in the County in effective school taxation rate at 31.48 mills. Observer Note: Effective taxation rate, or effective millage, refers to converting the total tax millage to today’s dollars. The value of a mill generally increases over time, but, for any given tax levy, Ohio House Bill 920 requires the value of a mill to be fixed at whatever it was when the levy was originally approved by voters.
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Using general fund numbers to be certified in the 2026-2027 budget:
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The projected beginning balance is $9,088,476
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The projected ending balance is $7,028,367
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The projected revenue amount is $43,341,602
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The projected expenses amount is $45,401,711
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The estimated amount of cash as a percentage of expenses is 15.5%, which is below the State average of 32.1%. Observer Note: Cash as a percentage of expenses is calculated by dividing the estimated ending balance by the estimated expenses. Mr. Walder noted that the State average was 46.2% last year and called the decrease to 32.1% this year “a huge change.”
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There is $17,590 in revenue per student
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There is $18,426 in expenses per student
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There is $2,852 in cash carryover per student
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At 100% collection, the value of 1 mill in Kenston is $1.22 million.
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Kenston is above the 20 mill floor. Observer Note: The 20 mill floor means that all Ohio School Districts are guaranteed at least 20 mills of funding by law. If a school district’s funding level drops below the 20 mill floor, a property tax increase (i.e. increased collection of existing levies) is instituted by the State for residents of that district to get funding back up to the required level.
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The 2023 property revaluation increased Kenston’s inside millage by about $1.16 million.
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2024-2025 (the most recent data available) general fund revenue decreased by $170,000 compared to 2023-2024.
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2024-2025 general fund expenditures decreased by $1.75 million compared to 2023-2024.
General Discussion
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Mr. Walder stated that Geauga County’s sexennial property revaluation has been moved by the State Tax Commissioner from 2029 to 2030. He said this was done to better balance how many counties were having property revaluations during the same year. He also said that this schedule change is permanent, with the new schedule aligning with 2030 and then property revaluations will occur every six years after that. Mr. Walder noted that Geauga’s triennial property value update will still occur this year and stressed that this is just an update, not a full revaluation.
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Mr. Walder then recommended approving Kenston’s budget but asked to hear from the other Budget Commissioners before action was taken.
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Mr. Hitchcock said that Kenston’s budget submission was “exceptional work” and also praised Mr. Walder’s presentation of the budget. He seconded the motion to approve Kenston’s budget.
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Mr. Flaiz said Kenston’s budget was overall the best submission received by the Budget Commission. He said Kenston’s numbers are “really tight,” meaning estimated numbers are close to actual numbers. He commended the district because “you're giving the taxpayers a very honest picture.” Mr. Flaiz said his only concern was that he thought it would be better for carryover to be closer to 20% instead of the projected 15%. Mr. Cales said that they are working to get it up to 18-20%.
Budget Approval
The Budget Commissioners unanimously voted to approve Kenston’s 2026-2027 budget. Estimated
2026-2027 resources were certified as follows: $52,430,078.00 in the general fund, $1,479,480.00 in special revenue funds, $5,441,422.00 in debt service funds, $2,514,629.00 in capital project funds,
$1,385,000.00 in enterprise funds, $9,935,000.00 in internal service funds, and $50,000.00 in fiduciary
funds for a total of $73,235,609.00.
2. Chardon Local School District Budget Hearing
Auditor Walder provided a presentation on Chardon and its budget. Highlights include:
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Property values in the Chardon School District increased by 26.4% on average as a result of the 2023 property revaluation.
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31.7% of all property valuation complaints heard by the Geauga County Board of Revision (BoR) in 2025 came from Chardon School District residents, an increase from 14.4% in 2024. Mr. Walder said he didn’t understand why this increase occurred. He cautioned that percentages can be misleading and noted that the total number of BoR complaints in 2025 across the entire county was less than 400, which he said was quite low.
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There are 2,373 Chardon Schools students, and the attendance rate is 93.6%. Chardon Schools’ enrollment is down -10.4% over the last five years, while the County average enrollment decline over the last five years is -6.6%.
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The total valuation of all property in the Chardon School District is roughly $968 million, a 6.0% increase from the previous year.
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Chardon Schools ranks second in the County in full/total taxation rate at 80.68 mills, comprised of:
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3.5 inside (unvoted) mills to the general fund
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1.0 inside mills to the permanent improvement fund
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74.18 outside (voted) mills to the general fund
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2.00 outside mills to permanent improvement
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Chardon ranks second in the County in effective school taxation rate at 30.7 mills.
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Using the general fund numbers to be certified in the 2026-2027 budget:
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The projected beginning balance is $16,270,631
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The projected ending balance is $13,408,661
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The projected revenue amount is $40,644,482
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The projected expenses amount is $43,506,452
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The estimated amount of cash as a percentage of expenses is 30.8%, which is below the State average of 32.1%. Mr. Walder gave the district kudos for its work in bringing this indicator to “a very acceptable level,” noting that it was much higher (73.7%) in 2022.
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There is $17,128 in revenue per student
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There is $18,334 in expenses per student
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There is $5,651 in cash carryover per student
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At 100% collection, the value of 1 mill in Chardon is $968,000.
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Chardon is above the 20 mill floor.
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The 2023 property revaluation increased Chardon’s inside millage by about $828,000.
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2024-2025 (the most recent data available) general fund revenue decreased by $1.66 million compared to 2023-2024.
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2024-2025 general fund expenditures increased by $4.98 million compared to 2023-2024. Mr. Walder said that this is an indicator of Chardon’s investment in decreasing its cash carryover by making facility improvements and building the new bus garage.
General Discussion
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Mr. Walder reminded everyone that Geauga County’s sexennial property revaluation has been moved by the State Tax Commissioner from 2029 to 2030.
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Mr. Walder recommended approving Chardon Schools’ budget.
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Mr. Hitchcock questioned Chardon’s 12% increase in expenditures from 2023-2024 to 2024-2025. Ms. Armbruster explained that the increase was due in large part to the $7.5 million bus garage project, which was mostly funded from the general fund. Mr. Hitchcock then asked about the district’s 2024-2025 permanent improvement ending balance, which the district estimated would be $33,485 but was actually $463,616. Ms. Armbruster said this discrepancy was due to $373,000 in open purchase orders that were not completed.
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Mr. Flaiz said that Chardon did a “great job” on its budget and commended the district for bringing its cash balance down. Regarding the new bus garage, he said “I think that was a great project, a great use of your funds and addressed the (high) cash carryover by spending money on a need.” He noted that this project has improved traffic by getting the bus garage out of the district’s central campus area.
Budget Approval
The Budget Commissioners unanimously voted to approve Chardon’s 2026-2027 budget. Estimated
2026-2027 resources were certified as follows: $56,915,112.00 in the general fund, $5,230,886.00 in special revenue funds, $450,186.00 in debt service funds, $2,393,723.53 in capital project funds, $8,130,000.00 in internal service funds, and $167,000.00 in fiduciary funds for a total of $73,286,907.53.
3. Cardinal Local School District Budget Hearing
Auditor Walder provided a presentation on Cardinal and its budget. Highlights include:
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Property values in the Cardinal School District increased by 29.0% on average as a result of the 2023 property revaluation.
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11.9% of all property valuation complaints heard by the Geauga County Board of Revision (BoR) in 2025 came from Cardinal residents, an increase from 4.5% in 2024. As he did during Chardon Schools’ Budget Hearing, Mr. Walder mentioned that percentages can be misleading, particularly with the low number of BoR hearings in 2025.
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There are 680 Cardinal students, and the attendance rate is 93.0%. Cardinal’s enrollment is down -16.9% over the last five years, while the County average enrollment decline over the last five years is -6.6%.
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Superintendent Jack Cunningham shared that Cardinal’s enrollment is now up to about 720 students, noting that enrollment is higher both in the physical classrooms but also has increased due to the Husky Virtual Academy online option. He said enrollment in the current junior and senior classes are low but enrollment in elementary grades is picking up.
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Mr. Flaiz asked about the size of the current kindergarten class and was told it is 54-55 students. He then estimated that the district has about 52 students per grade on average. Mr. Cunningham countered that several of the other elementary grades have enrollments of “high sixties (to) low seventies.” Mr. Flaiz asked at what point the district would consider taking action, such as closing/consolidating, due to the district’s low student count. Mr. Cunningham responded that the district has already consolidated down to two campuses and its facilities are “in great shape.” He went on to say “we are right-sized where we're at…. We're comfortable with 50 in a class because we're still providing a quality product.”
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Cardinal Treasurer Dan Wilson added that the district is working to attract more students with three initiatives: the Husky Virtual Academy, the ACE Academy, and strengthening the district’s relationship with the Amish community.
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The total valuation of all property in the Cardinal district is roughly $474 million, a 5.99% increase from the previous year.
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Cardinal ranks third in the County in full/total taxation rate at 57.60 mills, comprised of:
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4.0 inside (unvoted) mills to the general fund
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0.5 inside mills to the permanent improvement fund
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53.10 outside (voted) mills to the general fund
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Cardinal ranks fifth (lowest) in the County in effective school taxation rate at 21.26 mills. Mr. Walder pointed out “... that's a lot of money difference between the highest (Kenston) and the lowest (Cardinal). You're talking 10 mills across the board, and given that Kenston's value per mill is much higher than your value per mill, that's a ton more money. So you are underfunded, from a perspective of analysis to other districts.”
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Mr. Walder noted that Cardinal’s general fund numbers are “a little misleading” in this budget because the district recently sold a building, causing a “... huge influx of cash that has yet to be matriculated through the system, for lack of a better word, and so your numbers are skewed.” Cardinal’s general fund numbers to be certified in the 2026-2027 budget are as follows:
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The projected beginning balance is $6,382,197
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The projected ending balance is $6,252,892
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The projected revenue amount is $15,082,100
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The projected expenses amount is $15,211,405
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The estimated amount of cash as a percentage of expenses is 41.1%, which is above the State average of 32.1%.
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There is $22,180 in revenue per student
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There is $22,370 in expenses per student
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There is $9,195 in cash carryover per student
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Using the Permanent Improvement (PI) Fund numbers to be certified in the 2026-2027 budget:
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The projected beginning balance is $190,478
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The projected ending balance is $102,590
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The projected revenue amount is $232,112
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The projected expenses amount is $320,000
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The estimated amount of cash as a percentage of expenses is 32%
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Using the COPS/Ground Lease Debt Fund numbers to be certified in the 2026-2027 budget:
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The projected beginning balance is $35,072
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The projected ending balance is $400,891
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The projected revenue amount is $400,891
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The projected expenses amount is $35,072
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At 100% collection, the value of 1 mill in Cardinal is $474,000.
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Cardinal is near the 20 mill floor, but not below it.
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The 2023 property revaluation increased Cardinal’s inside millage by about $400,000.
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2024-2025 (the most recent data available) general fund revenue increased by $336,000 compared to 2023-2024.
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2024-2025 general fund expenditures increased by about $621,000 compared to 2023-2024.
General Discussion
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Mr. Walder again provided a reminder that Geauga County’s sexennial property revaluation has been moved by the State Tax Commissioner from 2029 to 2030.
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Mr. Walder said that Cardinal submitted some financial information regarding the PI/COPS fund after the January 20 deadline, but after the deadline only the Budget Commission can change the submitted budget. He recommended accepting this post January 20 submission and the resulting changes to the PI/COPS fund revenue, and he also recommended approving Cardinal’s budget.
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Mr. Hitchcock asked about the district’s debt retirement fund, which has $210,569 in it with no projected revenue or expenses. He inquired about either returning this money to the taxpayers or putting it to use in another district fund. Mr. Wilson responded that Cardinal is seeking legal guidance from the State Auditor’s Office on what to do with this money, whether that might be returning it to the taxpayers or allocating it to capital projects. School Board President Linda Smallwood said that this money was collected for the new library and the middle school, and this debt was paid off early. Mr. Wilson clarified that the last debt payment was just made last year. Mr. Hitchcock encouraged Cardinal to get this matter taken care of.
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Mr. Flaiz pointed out the Cardinal is spending the most out of Geauga’s five school districts per student and that the other four school districts are “exceptionally rated by the state” while “we know your score (is not).” Observer Note: Cardinal has a 3.5 star rating on its report card from the state, which is available here. The other Geauga districts each have 4-5 stars. He asked, “you look at the spending per student, and again, when you have these small enrollment numbers, and you look at the fixed costs of running a school district, are your students getting the same quality, same opportunity as these other districts, and you're spending a lot more per student, right? It's, I think, a valid issue.” Mr. Wilson said he thought that education should be tailored to individual areas and communities and Cardinal’s community has unique educational needs. He said that enrollment is increasing and added that “we are seeing improved quality of instruction that will be reflected in future state report cards, and we do believe that we can sustain ourselves as an individual district serving the unique needs of our community.” Mr. Wilson stated that Cardinal is being as efficient as possible by going from three to two buildings and also noted that the district has a five-year capital plan anticipating future repair needs.
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Mr. Walder said Mr. Flaiz’s questions are valid, as are the district’s responses. He stressed the importance of having this dialogue at the local level because “the people decide what they want for education, ultimately, and there are people who are willing to pay a higher price per student or a higher price in higher millage, depending on where they live, to get the quality of education that they want. I think what my worry is, is, when we stop asking the question locally, we leave it to somebody in Columbus to start asking the question, who knows less than we know, and then ultimately we lose control. And when we lose control over how we fund our schools, I think we're going to lose control over our schools. And the same is true with mental health services, aging services, libraries, you name it - we're all going to be put in a pickle to try to figure out how we're going to change the funding paradigm to make everybody satisfied (if local control is lost).”
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Mr. Flaiz said that Cardinal was not as bad off as Newbury was before that district closed and became a part of the West Geauga district. He emphasized that the focus should be on “your taxpayers and offering opportunities to your students. I get what you're saying, and you're not there yet, and it sounds like you're taking steps to combat this trend, but the trend is concerning, and if the trend keeps going this way, you're going to have to seriously consider that.” Mr. Wilson pointed out that Cardinal has a low tax rate, whereas Newbury and Ledgemont Schools had “very high” tax rates that contributed to the closure of those districts.
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Mr. Walder mentioned that his office, in conjunction with the Geauga Public Library and LWVG, will be conducting a series of educational events on property taxes. He said that “our goal is to just educate the public. A better educated public will make a better decision at the ballot box.” Observer Note: More information about the property tax education sessions is provided below in the Public Comment section.
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Mr. Hitchcock asked what makes Cardinal unique. Mr. Wilson said Cardinal students and their parents keep the students’ futures in mind, and the district enables students to go into trades and/or follow in their family’s line of work, in addition to the college pathway. Ms. Smallwood added that Cardinal does offer College Credit Plus and also the district doesn’t charge extracurricular fees or school fees.
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Mr. Hitchcock asked about the impact of many Amish children going to Amish schools rather than Cardinal Schools. Ms. Smallwood said the impact was “huge,” noting that there were many Amish kids in Cardinal Schools when she was a student there, but now most Amish children attend Amish schools instead.
Budget Approval
The Budget Commissioners unanimously voted to approve Cardinal’s 2026-2027 budget as amended by the Budget Commission (due to the financial information submitted after January 20). Estimated 2026-2027 resources were certified as follows: $21,464,297.00 in the general fund, $1,740,134.00 in special revenue funds, $646,532.00 in debt service funds, $2,936,189.00 in capital project funds, $666,038.00 in enterprise funds, $140,000.00 in internal service funds, and $62,364.00 in
fiduciary funds for a total of $27,655,554.00.
Regular Business
Minutes: Minutes from the Regular Meeting on February 2, 2026 were approved and can be found here.
The following Revenue Certificates were approved:
Reviewer Note: An explanation of the different types of funds in revenue certifications can be found
here.
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Chardon Local Schools - Amendment #5. $57,984,694.87 in the general fund, $6,641,460.03 in special revenue funds, $451,477.43 in debt service funds, $5,581,594.03 in capital project funds, $9,275,200.22 in internal service funds, and $115,642.98 in fiduciary funds for a total of $80,050,069.56.
Chardon’s amendment certified an increase in special revenue funds.
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Thompson Township - Amendment #2. $380,373.10 in the general fund, $2,070,938.80 in special revenue funds, $150,000.00 in capital project funds, and $1,847.01 in special assessment funds, for a total of $2,603,158.91.
Thompson’s amendment certified a $149,757.14 increase in special revenue funds due to receiving a firefighters’ grant.
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Geauga County - Amendment #2. $62,179,557.81 in the general fund, $112,925,852.94 in special revenue funds, $5,217,541.26 in debt service funds, $1,145,055.59 in special assessment funds, $21,460,648.14 in capital project funds, $32,304,589.52 in enterprise funds, $1,751,515.64 in internal service funds, and $3,783,883.29 in fiduciary funds for a total of $240,768,644.19.
Geauga County’s amendment certified a $2,600,000 increase in the senior center addition capital project fund. Mr. Flaiz voted no on this amendment because he said that there already was enough money for the Chardon Senior Center Project. Observer Note: For background information on Mr. Flaiz’s concern about the senior center’s cost, see the Department on Aging section of the Levied Departments Budget Reviews in the April 7, 2025 LWVG Budget Commission Report.
Observer Note: The Budget Commission requests that all entities provide beginning balances for all
funds within 90 days of the start of the year. The following are certifications of the 2026 beginning
balances for each entity below:
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Chester Township - Amendment #1. $3,808,531.74 in the general fund, $12,490,888.21 in special revenue funds, and $694,834.24 in capital project funds for a total of $16,994,254.19.
This amendment certified Chester Township’s beginning balances for 2026.
Mr. Walder noted the following 2026 beginning unencumbered balances for Chester: $1.7 million in the fire department special revenue fund, $1.725 million in the general fund, $821,000 in the road and bridge special revenue fund, and $645,000 in the police department special revenue fund. Mr. Flaiz briefly departed to his office to get Chester’s budget numbers to compare these actual balances with the estimates Chester previously gave. Mr. Flaiz returned and provided the other Budget Commissioners with Chester’s 2026 estimated beginning cash balances as follows: $1.488 million in the fire fund, $885,000 in the general fund, $562,000 in the road and bridge fund,and $541,000 in the police fund. The Budget Commissioners remarked that Chester’s actual unencumbered general fund balance was much higher than estimated, but they still voted to approve the amendment.
This amendment certified East Geauga Fire District’s beginning balances for 2026.
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Bainbridge Township - Amendment #1. $3,847,697.39 in the general fund, $20,653,137.90 in special revenue funds, $1,228,282.70 in debt service funds, $5,291,434.47 in capital project funds, and $2,273.70 in fiduciary funds for a total of $31,022,826.16.
This amendment certified Bainbridge’s beginning balances for 2026.
Mr. Walder noted that Bainbridge’s 2026 beginning unencumbered general fund balance was $1.8 million. Mr. Flaiz said that Bainbridge estimated the 2026 beginning unencumbered general fund balance to be $1,425,200, and added that the difference between the estimated and actual numbers was “not bad.”
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Russell Township - Amendment #1. $2,640,662.87 in the general fund, $10,566,494.63 in special revenue funds, $16,666.66 in debt service funds, and $2,305,578.24 in capital project funds for a total of $15,529,402.40.
This amendment certified Russell’s beginning balances for 2026.
Mr. Walder said that Russell’s 2026 beginning unencumbered general fund balance was $1 million; Mr. Flaiz said Russell had estimated it would be $481,000. Mr. Walder then stated that the police fund 2026 beginning unencumbered balance was $1.3 million; Mr. Flaiz said Russell had estimated it would be $843,000. Mr. Walder pointed out that Russell has not yet collected the $1 million from the police levy it passed in November 2025. The estimated road and bridge unencumbered beginning balance was $850,000 while the actual balance was $1.2 million. The estimated fire department unencumbered beginning balance was $489,000 while the actual balance was $718,000. Mr. Walder stated “they're all up by almost 100%.” However, the amendment was approved.
Public Comment:
This Observer provided the dates and locations of all the property tax education sessions mentioned earlier by Mr. Walder. They will be February 25 at 6:30 pm at the Bainbridge Library, March 10 at 6:30 pm at the Geauga County Office Building, and April 7 at 7:00 pm at the Middlefield Library. Reviewer Note: These educational sessions are free, but registration is required. Register to attend at the following links:
This Observer also requested a copy of all materials from the meeting, which were received via email on February 18, 2026.
The meeting was adjourned at 10:34 am.
Next Meeting: The next Budget Commission meeting will be the School Budget Hearings for Berkshire and West Geauga School Districts on February 19, 2026 at 9:00 am in the Auditor’s Appraisal Conference Room at 231 Main Street, Chardon. The next Regular Budget Commission Meeting will be on Monday, March 2, 2026 at 10:00 am in the Auditor's Conference Room, 215 Main Street, Chardon. Virtual attendance for all Budget Commission meetings is available via Microsoft Teams by emailing an invitation request to Ms. McMahan at PMcMahan@geauga.oh.gov.
Observer: Sarah McGlone
Editor: Rooney Moy
Reviewer: Carol Benton
Submitted: February 23, 2026
The League of Women Voters of Geauga is a 501(c)(3) nonpartisan political organization that encourages informed and active participation in government, works to increase understanding of major public policy issues, and influences public policy through education and advocacy. They do not support or oppose individual candidates or parties. Learn more about the LWVG at www.lwvgeauga.org.