The 1% school district income tax (SDIT) that was passed in November of 2020 has helped to fund day-to-day operations of our schools – transportation, maintenance and repairs, utilities, staff salaries, and supplies. It has secured the level of educational and extracurricular programs and services that we offer. The income tax has also helped to maintain class size targets and provided learning experiences that prepare students for their future. Overall, the 1% income tax provides funding for basic school operations.

The 1% SDIT makes up over 20% of total revenue for the district. As inflationary costs continue to rise, a renewal of the tax will allow the district to continue to fund day-to-day operations of our schools – transportation, maintenance and repairs, utilities, staff salaries, and supplies.

The school district has made repairs to the buildings and grounds, including: improving our roofs, replacing the 20+ year old AC units in the elementary and middle school buildings, increased parking, purchased buses, sealed parking lots, and increased practice space for extra curricular activities to name a few. List academic changes High School Addition of the following courses: Discrete Math - Aligns with the state math pathways initiative AP Calculus AP Chemistry II AP Art Offering CCP Composition I and II on Van Buren's campus ESL classes for English credit with our ESL coordinator, Mackenzie Leonard. Van Buren’s English learners will now participate in a class for English credit focused on developing both their mastery of the Ohio English Language Arts Standards and their language proficiency. Elementary Adopting IMSE Orton Gillingham Comprehensive+ - Teachers have been trained or will be completing training this year. This is a supplemental program to Wonders that we will be using for phonics instruction in grades K-2. The district received state funding to help offset the cost of this purchase. K-12 Over the past two years, two cross-categorical classrooms have been implemented, one for grades 7-12 and one for grades 3-6. The district reallocated current K-12 intervention specialists to support students districtwide.

Income from residents of the school district is taxed under a traditional income tax base and examples are listed below. Income that is taxed: Wages; salaries; tips; interest; dividends; unemployment compensation; self-employment to the extent included in OAGI; taxable scholarships and fellowships; pensions; annuities; IRA distributions; capital gains; state and local bond interest (except that paid by Ohio governments); federal bond interest exempt from federal tax but subject to state tax; alimony received; and all other sources. Income that is not taxed: Social security benefits; disability and survivor benefits; railroad retirement benefits; welfare benefits; child support; property received as a gift, bequest or inheritance; and workers’ compensation benefits.

The district continuously searches for methods of increasing services provided to students while decreasing costs. Over the past two years, the district has been able to reduce a combined 6.5 positions through attrition from various classified, certified, non-union, and administrative jobs. At the same time, the district has reduced its reliance on services purchased from outside entities in order to utilize these dollars in other areas throughout the district. Banking institutions were changed to reduce fee charges and to increase interest rates earned on district money.

The district moved from leasing copiers/printers to purchasing them in an effort to reduce costs Plan to seal parking lots Replacement of the Elementary Boiler Replacement of the High School Chiller

Students in K-5 work on building problem solving and collaborative skills in a dedicated STEM course once a week. The elementary STEM class has received multiple grants to purchase technology such as a sublimation machine, 3D printer, and Dot and Dash Robots. The elementary art program received grant money from The Findlay-Hancock County Community Foundation to purchase materials to support a shift in instructional practice. Students now have more choice in how they complete art projects and students have a real-world learning experience that mimics a more realistic studio environment. The elementary school received a grant from The Findlay-Hancock County Community Foundation to purchase a book vending machine. The vending machine will be used as a reward option for the Positive Behavioral Interventions and Supports (PBIS) program. Students are able to earn tokens in order to receive a free book from the machine.

All aspects of our expenses will need to be further evaluated to determine what reductions will be necessary to account for a 20% loss in district revenue.

By state law, school districts must have a positive cash balance at the end of each fiscal year. Should funding from this renewal levy stop, based on the May 2024 five year forecast, the Van Buren Local School District will not have a positive cash balance beyond the 2026-2027 school year. There are future expenditures that need to be addressed including the replacement of the boiler (heating) system in the elementary building and the air conditioning at in the auditorium/high school. Both of these units are over 20 years old and are reaching their life expectancy. Without continuing the 1% income tax, inflationary costs would outpace revenue that Van Buren receives to fund basic operations for technology, buses, utilities, staffing, and instructional resources. Aging facilities frequently require additional repairs, costing the district additional money. The district and its employees have experienced increases in healthcare costs.

In comparison to school averages throughout the area and throughout the State, there is a higher Return on Investment (ROI), based on comparative data regarding the amount of taxes paid relative to the performance index of student achievement on State tests.

The renewal of the current 1% School District Income Tax for a period of 5 years.

The 1% school district income tax (SDIT) that was passed in November of 2020 has helped to fund day-to-day operations of our schools – transportation, maintenance and repairs, utilities, staff salaries, and supplies. It has secured the level of educational and extracurricular programs and services that we offer. The income tax has also helped to maintain class size targets and provided learning experiences that prepare students for their future. Overall, the 1% income tax provides funding for basic school operations.

The 1% School District Income Tax was originally approved by the voters on March 17, 2020. The residents living within the Van Buren Local School District will continue to pay this tax if the levy passes in November of 2024.

This levy is a renewal, so the percentage of income paid by residents remains the same.

Van Buren schools (like many schools in Ohio) face spending challenges for several reasons. Districts operate with limited budgets that may not keep pace with rising costs for staff, benefits, and operational expenses. Variability in local funding, state funding changes, and reliance on property taxes can create financial instability. There are also unforeseen expenses, such as emergency repairs or new regulatory requirements, that can strain budgets. Addressing these issues often requires careful financial planning, community support and sometimes new funding sources like levies or grants.