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SHAKER HEIGHTS BOARD OF EDUCATION SHAKER HEIGHTS, OHIO

November 10, 2004

TO: Members, Shaker Heights Board of Education FROM: Bryan C. Christman, Treasurer SUBJECT: Financial and Miscellaneous Briefs I. GENERAL FUND (As of October 31, 2004)

A. REVENUE 1. Real Estate Taxes:

$2,990,951 or 16.3% more than taxes received as of October 2003. 41.2% of estimated real estate tax collections have been received to date. Last year at this time, we had received 38.1% of the estimated taxes. The increased collections are due to the new 9.6 mill operating levy, which began in January 2004.

2. Personal Property Taxes:

$132,054 or 8.2% less than taxes received at this time last year. 70.5% of the estimated tangible tax has been received to date. Last year at this time, we had received 72.8% of the estimated taxes. The variance is due to a higher portion of the first half personal property taxes being received in the settlement in July this year, coupled with the new 9.6 mill operating levy, offset by a significant reduction in 2004 collections, primarily from one large taxpayer. Consequently the actual revenues are about $160,000 below budget.

3. Investment Earnings:

$88,193 received this year, which is $2,563. or 3.0% more than received at this time last year. 30.2% of estimated interest income has been received to date. Last year at this time, we had received 21.4% of the estimated interest. Cash-basis interest income varies month-to-month and year-to-year due to the varying maturity dates of the investment portfolio. Consequently, the monthly variances may swing from positive to negative throughout the year. The Federal Reserve raised targeted short term interest rates a quarter point to 2.00% on November 10th. Another rate increase is not currently anticipated until after the 1st of January.

Financial & Miscellaneous Briefs November 10, 2004

4. State Sources:

State Foundation program receipts are $25,894 or 0.6% less than those of one year ago. 33.4% of estimated Foundation receipts have been received to date compared to 33.9% for last year. It should be noted that the State Foundation payments are merely estimates until the ADM counts are finalized and adjusted starting in January, with final adjustments through May. Other State Sources for the current and prior year-to-date amounts include a semi-annual public utility property tax reimbursement of $388,468 and $388,739 respectively, which as you may recall, is to help offset the reduction in real estate taxes collected due to the lower assessed value applied to the electric and natural gas industry properties.

5. Total Revenue:

$2,886,326 or 11.4% more than the amount received during the prior fiscal year-to-date. 36.4% of estimated income has been received to date compared to 34.4% last year. The variance is primarily attributable to the increased tax collections.

B. EXPENDITURES

1. Salaries & Wages:

Payroll expenses as of October 31 represent a 2.8% increase over last year’s payrolls for the same number of year-to-date pay dates. Excluding one-time severance payments included last year, the increase was 3.1%. Payrolls averaged $1,932,927 for the year-to-date vs. $1,880,045 for the prior year. The rising average reflects the cumulative effect of the contractual increases that went into effect on January 1and July 1, as well as the step increments that went into effect on September 1. Total salaries and wages are 3.4% above the prior year due to timing of other fund chargebacks.

2. Fringe Benefits: Fringe benefit expenses are $335,977 or 6.8% higher this fiscal YTD vs. the prior year, primarily due to the increase in health insurance.

Financial & Miscellaneous Briefs November 10, 2004 3. Utilities: Utility payments are $59,497 or 12.1% lower this fiscal YTD vs. the prior year due primarily to a natural gas payment holiday in September in this fiscal year resulting from the overpaid position at June 30, 2004. 4. Total Expenditures:

On a cash basis, total expenses were $655,149 or 2.7% more than the YTD expenditure level for the prior fiscal year. This represents 32.1% of the estimated

fiscal 2005 expenses with 32.1% of the budget year elapsed. Last year at this time, we had spent 32.7% of estimated annual expenses. The cash basis budget to actual variance is a negative $5,061. This variance is a timing difference in payments of expenses. Besides the increase in salaries of $508,000, the variance vs. the prior year is primarily due to the following: • $293,000 increase in total health insurance costs; • $45,000 increase in retirement expense; • $28,000 increase in out-of-district tuition payments; • $59,000 decrease in utility payments due to reasons discussed above; and • $62,000 increase in other purchased service line items.

The encumbrances ($4,967,475 at October 31, 2004), which include $2,531,456 for out-of-district tuition, are $935,285 lower than the prior year, primarily attributable to a $860,686 decrease in tuition encumbrances, and a $104,518 decrease in other professional and technical services. These differences are due primarily to timing at this point.

II. CONCLUSIONS

1. Cash balance reflects an increase of $2,707,611 from that of one year ago. This is due to the $.5 million higher beginning-of-year balance, coupled with the $2.2 million larger excess of expenditures over revenues for the current YTD vs. the prior YTD.


2. The $2,044 cash deficit in Fund 020, Shaker Merchandise, is due to the purchase of merchandise for resale. 3. The $110 cash deficit in Fund 460 is due to a delay in the receipt of a State cash reimbursement. 4. The $1,005 cash deficit in Fund 587 is due to a delay in the processing and receipt

of a Federal fund cash request from the State. III. OTHER ITEMS

1. Energy in Education Program Savings:

As you may recall, the District participates in the Ohio Schools Council Consortium for its electricity and natural gas needs. The saving achieved as a result of participating in the electricity program amounted to $105,600 or 18.5% of the $570,000 annual amount for the fiscal year ended June 30, 2004. The savings consist of a 9.5% rate discount and a 9.1% financing discount resulting from the arbitrage gained on the prepayment of the expense. The savings achieved as a result of participating in the natural gas program amounted to $109,696 or 22.5% of the $487,000 annual (school building gas cost only) amount for the fiscal year ended June 30, 2004.

2. Facility Use Fees Received:

In early November, the District received $50,000 for facility fees for the 3rd and 4th quarter of calendar 2004 from the City Recreation Department. As in the past, such payment has been receipted in the District’s Capital Projects Fund, Fund 004.

3. Levy Results: Of the 286 Ohio school district funding issues (272 school districts) on the

November 2nd ballot, 50.3% or 144 passed. Only 47.5% (86 issues) of the 181 operating levies were approved, while 58.8% (47 of 80) of the capital issues passed, and 42.1% (8 of 19) combined issues passed. These results were slightly better overall than last March when 46.9% of all levies passed, including 45.3% (72 of 159) of the operating levies passed, 55.3% (26 of 47) of the capital levies, and 35.3% (6 of 17) of the combined issues passed. The recent results were only slightly better overall than last November when 48.0% of all levies passed.


Cuyahoga County issues fared better than the overall State results with 6 out of 9 or 66.7% passing, including 4 of 7 (Bedford, Mayfield, Warrensville Heights, and Orange), or 57.1% of operating levies (Cleveland, Garfield Heights and Independence failed); and 2 of 2 or 100% of capital issues (Shaker Heights and Strongsville) passing. I have attached a copy of the ODE statewide results by levy type and by district for your reference.

4. Tax Rates for Calendar 2005:

On this month’s agenda is the revised tax rate resolution for the upcoming tax collection year (calendar 2005). As you may recall, the tax rates are required to be approved by the Board of Education, at least once, and sometimes twice per year so as to provide authority to the County Budget Commission to levy the voter-approved tax rates. The stated millage for the General Fund includes all previously voter-approved mills at their original amount. Unfortunately all of the operating voted mills are subject to reduction under the House Bill No. 920 provisions. Consequently, the 156.73 General Fund mills only generate approximately 63 effective mills after the impact of H.B. No. 920 for tax collection year 2004. The assessed value increased by about 12.3% overall, as a result of the 3-year “reappraisal update” for tax collection year 2004. The assessed value for tax collection year 2005 is not expected to vary much from the current level. The Bond Retirement Fund millage is not subject to H.B. No. 920, but is adjusted annually to reflect the rate necessary to generate sufficient taxes to cover the annual debt service requirements. The increase to 2.47 mills for calendar 2005 from 2.17 mills for calendar 2004 is due to the minor fluctuations in the assessed value combined with the minor differences in the debt service requirement amounts for calendar 2005, and approximately 0.3 mill increase for debt service on notes to be issued in accordance with the authority granted by the recent voter-approved bond issue.

Attachments BCC:ljl

SHAKER HEIGHTS BOARD OF EDUCATION

October 31, 2004

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

2002-2003 2003-2004 2004-2005

GENERAL FUND CASH BALANCE


October 31, 2004

GENERAL FUND RECEIPTS

$0$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000$9,000,000

$10,000,000$11,000,000$12,000,000$13,000,000$14,000,000$15,000,000$16,000,000$17,000,000$18,000,000$19,000,000$20,000,000

JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

2002-2003 2003-2004 2004-2005


October 31, 2004

GENERAL FUND

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

RECEIPTS EXPENDITURES

2002-2003 2003-2004 2004-2005

$28,149,166 $24,656,273


October 31, 2004

GENERAL FUND EXPENDITURES

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

2002-2003 2003-2004 2004-2005

SHAKER HEIGHTS CITY SCHOOL DISTRICTGeneral Fund-Financial Statement

Fiscal Year EndingJune 30, 2005

FS04Oct04Web/SummaryFYE200511/30/2004

Month of October Year-To-Date October Year-To-Date OctoberActual F05 Actual F04 $ Inc(Dec) %Inc(Dec) Actual F05 Actual F04 $ Inc(Dec) %Inc(Dec) YTDBud.F05 $ Inc(Dec) %Inc(Dec)

REVENUE:Real Estate Taxes $0 $0 $0 #DIV/0! $21,353,424 $18,362,473 $2,990,951 16.3% $21,350,000 $3,424 0.0%Personal Property Taxes 718,417 1,437,462 (719,045) -50.0% 1,470,214 1,602,268 (132,054) -8.2% 1,630,000 (159,786) -9.8%Investment Earnings 9,350 12,866 (3,516) -27.3% 88,193 85,630 2,563 3.0% 92,000 (3,807) -4.1%Other Local 43,432 15,641 27,791 177.7% 71,356 65,403 5,953 9.1% 72,000 (644) -0.9%State Foundation 1,127,574 1,137,579 (10,005) -0.9% 4,547,769 4,573,663 (25,894) -0.6% 4,555,000 (7,231) -0.2%Homestead Exemption & RollBack 0 0 0 #DIV/0! 0 0 0 #DIV/0! 0 0 #DIV/0!Other State 0 15,978 (15,978) -100.0% 446,749 455,756 (9,007) -2.0% 440,000 6,749 1.5%Federal-primarily Medicaid 0 49,840 (49,840) -100.0% 171,462 117,646 53,816 45.7% 170,000 1,462 0.9%Transfers & Advances In 0 0 0 #DIV/0! 0 0 0 #DIV/0! 0 0 #DIV/0! TOTAL REVENUE 1,898,772 2,669,366 (770,594) -28.9% 28,149,166 25,262,839 2,886,327 11.4% 28,309,000 (159,834) -0.6%

0 0 0 0 0 0 0 (0)

EXPENDITURES:Salaries & Wages 3,988,397 3,885,047 103,350 2.7% 15,547,439 15,039,022 508,417 3.4% 15,550,000 (2,561) 0.0%Fringe Benefits: Health Insurance 613,185 536,240 76,945 14.3% 2,566,931 2,273,809 293,122 12.9% 2,560,000 6,931 0.3% Retirement Expense 592,049 597,906 (5,857) -1.0% 2,347,636 2,302,985 44,651 1.9% 2,346,000 1,636 0.1% All Other Fringes 91,987 92,381 (394) -0.4% 339,706 341,502 (1,796) -0.5% 340,000 (294) -0.1%Total Fringe Benefits 1,297,221 1,226,527 70,694 5.8% 5,254,273 4,918,296 335,977 6.8% 5,246,000 8,273 0.2%Purchased Services: 0 0 0 0

Utilities 163,938 132,913 31,025 23.3% 433,643 493,140 (59,497) -12.1% 434,000 (357) -0.1% Out-of-District Tuition 212,761 257,988 (45,227) -17.5% 707,320 679,318 28,002 4.1% 707,000 320 0.0% Pupil Transportation 192,787 174,207 18,580 10.7% 296,628 274,676 21,952 8.0% 297,000 (372) -0.1% All Other Purchased Services 241,669 315,743 (74,074) -23.5% 1,124,473 1,084,123 40,350 3.7% 1,125,000 (527) 0.0%Total Purchased Services 811,155 880,851 (69,696) -7.9% 2,562,064 2,531,257 30,807 1.2% 2,563,000 (936) 0.0%Materials & Supplies 180,647 237,870 (57,223) -24.1% 769,647 1,041,886 (272,239) -26.1% 770,000 (353) 0.0%Capital Outlay 37,459 81,192 (43,733) -53.9% 196,270 194,460 1,810 0.9% 196,000 270 0.1%Other-primarily Cty.Aud.&Treas.Fees 34,049 35,017 (968) -2.8% 116,368 63,991 52,377 81.9% 116,000 368 0.3%Transfers & Advances Out 0 0 0 #DIV/0! 210,212 212,212 (2,000) -0.9% 210,212 0 0.0% TOTAL EXPENDITURES 6,348,928 6,346,504 2,424 0.0% 24,656,273 24,001,124 655,149 2.7% 24,651,212 5,061 0.0%

0 0 0 0 0 (0) 0 (0)

Net Revenues/(Expenditures) (4,450,155) (3,677,138) (773,017) 21.0% 3,492,894 1,261,715 2,231,179 176.8% 3,657,788 (164,894) -4.5%

Cash, Beginning of Period 20,364,052 16,883,423 3,480,629 20.6% 12,421,003 11,944,570 476,433 4.0% 12,421,003 0 0.0%

Cash, End of Month 15,913,896 13,206,285 2,707,611 20.5% 15,913,896 13,206,285 2,707,611 20.5% 16,078,791 (164,894) -1.0%0 0 0 0 0 0 0

Less O/S Encumbrances 4,967,475 5,902,760 (935,285) -15.8% 4,967,475 5,902,760 (935,285) -15.8% 5,000,000 (32,525) -0.7%Less Budget Reserve 353,070 353,070 0 0.0% 353,070 353,070 0 0.0% 353,070 0 0.0%

0

Fund Balance, End of Month $10,593,351 $6,950,455 $3,642,896 52.4% $10,593,351 $6,950,455 $3,642,896 52.4% $10,725,721 ($132,369) -1.2%0 0 0 0 0 0 0.0% 0 (0) 0.0%

Total General Obligation Debt Outstanding $13,585,939 $14,707,774 0

Ohio School District Levy ResultsNovember 2, 2004

ResultsForState11/30/2004

GENERAL ELECTION - NOVEMBER 2, 2004

There are 286 issues on the ballot. 255 school districts have one issue on the ballot; 14 school districts have 2issues on the ballot; 1 school district has 3 issues on the ballot.

The November election resulted in 144 issues passing and 142 issues failing (a 50.35% passage rate).

These results are not considered final until verified with the Secretary of State.

NOTE: TO DETERMINE TYPE OF ISSUE, REFER TO LEGEND ON THE LAST PAGE

IRNTYPE OF ISSUE DISTRICT COUNTY

MILLS OR PERCENT YEARS

NEW OR RENEWAL AMOUNT RESULT

AREA 0043620 7 Bexley Franklin 0.75% C New N/A Passed43687 12 Bucyrus Crawford 5.36 C New N/A Failed43802 2 Columbus Franklin 6.97 -- -- N/A Passed43877 15 Delaware Delaware 3 5 -- N/A Passed44024 4 Galion Crawford 0.5 23 New N/A Failed44024 18 Galion Crawford 0 -- -- N/A Passed44297 2 Mansfield Richland 6.8 C -- N/A Failed44339 1 Marion Marion 3.93 5 Renewal N/A Failed44339 1 Marion Marion 6.2 5 New N/A Failed44453 6 Newark Licking 5.9 28 -- 70,000,000 Passed44800 19 South-Western Franklin 9.7 C -- N/A Failed44933 2 Upper Arlington Franklin 7.5 C -- N/A Passed45047 4 Westerville Franklin 2.7 5 New N/A Passed45187 4 Ada Hardin 2.9 5 Renewal N/A Passed45344 7 Crestline Crawford 1.00% C New N/A Failed45393 4 Granville Licking 1.7 5 Renewal 440,000 Passed45534 12 Mount Gilead Morrow 0.75 C New N/A Passed46516 7 Colonel Crawford Crawford 1.75% 5 New N/A Failed46524 7 Wynford Crawford 1.50% 5 New N/A Failed46748 6 Big Walnut Delaware 1.66 28 -- 13,000,000 Passed46946 6 Canal Winchester Franklin 6.67 28 -- 35,500,000 Passed46953 2 Hamilton Franklin 5.9 C -- N/A Failed46979 6 Groveport-Madison Franklin 4.69 28 -- 54,465,000 Failed47001 6 Reynoldsburg Franklin 1.99 28 -- 20,950,000 Passed47027 23 Dublin Franklin 9.7 15 -- 48,827,623 Passed47498 7 Hardin Northern Hardin 0.50% 5 New N/A Failed47514 3 Riverdale Hardin 6.9 5 Renewal N/A Passed47514 7 Riverdale Hardin 1.00% 3 Renewal N/A Passed47845 1 East Knox Knox 3.5 5 Renewal N/A Passed47852 1 Fredericktown Knox 5.2 5 New N/A Passed47985 6 Johnstown-Monroe Licking 9.35 28 -- 27,000,000 Failed48009 1 Licking Heights Licking 6.9 5 New 2,500,000 Failed48041 4 Southwest Licking Licking 2.8 5 Renewal N/A Passed48041 7 Southwest Licking Licking 0.75% 5 New 3,000,000 Failed48421 1 Pleasant Marion 3.13 3 Renewal N/A Passed48439 1 Ridgedale Marion 7.87 5 New N/A Failed48447 1 River Valley Marion 4.94 5 New N/A Failed49411 7 Clear Fork Valley Richland 1.00% 5 New N/A Failed49445 1 Lucas Richland 8.2 2 New N/A Failed49445 1 Lucas Richland 4.5 5 Renewal N/A Passed49452 2 Madison Richland 4.9 C -- N/A Failed49452 12 Madison Richland 4 C New N/A Failed49478 1 Ontario Richland 6.5 5 New N/A Failed50328 17 Fairbanks Union 9.5 5 -- N/A Passed






AREA 0143752 1 Cincinnati Hamilton 10.14 5 Renewal 65,178,000 Passed43851 19 Deer Park Community Hamilton 8.63 C -- N/A Failed43935 7 Eaton Community Preble 0.50% 5 New N/A Failed43968 1 Fairborn Greene 12.3 4 New N/A Failed44008 2 Franklin Warren 9.79 C -- N/A Failed44081 19 Winton Woods Hamilton 7.95 C -- N/A Passed44693 2 Reading Community Hamilton 6.9 C -- N/A Passed44867 3 Sycamore Community Hamilton 5.5 5 New N/A Passed46094 2 Edgewood Butler 6.9 C -- N/A Failed46102 2 Fairfield Butler 4.9 C -- N/A Passed46110 23 Lakota Butler 7.7 28 -- 80,353,000 Failed46128 7 Madison Butler 0.50% -- New N/A Failed46144 7 Ross Butler 0.50% C New N/A Failed46151 7 Talawanda Butler 1.00% C New N/A Passed46326 12 Clermont Northeastern Clermont 4.9 C -- N/A Failed46409 4 East Clinton Clinton 3 5 New N/A Passed47241 4 Beavercreek Greene 1 5 Renewal N/A Passed47258 15 Cedar Cliff Greene 3 4 -- N/A Passed47266 6 Greeneview Greene 2 10 -- 2,400,000 Failed47332 2 Finneytown Hamilton 7.95 C -- N/A Passed47365 19 Northwest Hamilton 5.75 C -- N/A Failed47399 3 Three Rivers Hamilton 5.95 5 New N/A Failed49288 7 Preble Shawnee Preble 0.50% 5 New N/A Failed50435 2 Kings Warren 4.9 C -- N/A Passed50443 6 Little Miami Warren 4.45 28 -- 37,000,000 Failed91397 1 Tri-County North Preble 4.9 5 New N/A Passed39303 1 Monroe Butler 6 5 Renewal N/A Passed

AREA 0244255 7 London Madison 1.00% 5 New N/A Failed44396 6 Miamisburg Montgomery 4.54 28 -- 63,800,000 Failed44586 2 Oakwood Montgomery 5.5 C -- N/A Passed44644 15 Piqua Miami 2 5 -- N/A Passed44818 1 Springfield Clark 8.99 5 New 6,134,871 Failed44925 6 Troy Miami 1.99 28 -- 21,205,000 Passed44941 6 Urbana Champaign 8.5 28 -- 36,395,256 Failed44958 1 Vandalia-Butler Montgomery 5.5 5 New N/A Passed45336 4 Covington Miami 2.5 4 New N/A Failed45484 1 Mechanicsburg Champaign 2.8 5 Renewal N/A Passed45955 7 New Bremen Auglaize 1.00% 5 New N/A Passed45963 7 New Knoxville Auglaize 1.00% 5 New N/A Passed46193 4 Graham Champaign 1.5 5 Renewal N/A Passed46201 7 Triad Champaign 0.50% 5 New N/A Failed46219 15 West Liberty-Salem Champaign 1.5 5 -- N/A Passed46243 7 Tecumseh Clark 0.50% C New N/A Failed46284 6 Clark-Shawnee Clark 4.61 28 -- 24,000,000 Failed46649 4 Franklin Monroe Darke 1 5 Renewal N/A Passed48272 22 Madison-Plains Madison 6.6 28 New 18,000,000 Failed48272 31 Madison-Plains Madison 6.5 C New N/A Failed48611 6 Bethel Miami 8.74 28 -- 15,931,000 Failed48611 31 Bethel Miami 7 4 Renewal N/A Passed48686 31 Jefferson Township Montgomery 9.5 5 Renewal N/A Passed48694 32 Trotwood-Madison Montgomery 0.5 23 -- N/A Passed48710 7 New Lebanon Montgomery 0.75% 5 Renewal N/A Failed48751 13 Huber Heights Montgomery 9 C -- N/A Failed49775 21 Fairlawn Shelby 9.01 28 -- 4,991,350 Failed49783 7 Fort Loramie Shelby 0.75% 5 Renewal N/A Failed49791 6 Hardin-Houston Shelby 9.55 28 -- 13,200,000 Failed49809 1 Jackson Center Shelby 7.5 5 New N/A Passed49817 17 Russia Shelby 8 5 -- N/A Passed






AREA 0343885 3 Delphos Allen 5.5 5 New N/A Passed43984 3 Findlay Hancock 4.9 3 New N/A Passed44602 6 Oregon Lucas 4.4 28 -- 45,000,000 Passed44875 2 Sylvania Lucas 4.9 C -- N/A Passed44909 1 Toledo Lucas 5 5 Renewal N/A Passed45583 9 Perrysburg Wood 5.8 4 New N/A Passed45609 4 Rossford Wood 2 C New N/A Failed45757 4 Allen East Allen 2.75 5 Renewal N/A Passed45765 31 Bath Allen 7.7 5 New N/A Passed45773 1 Elida Allen 2.6 5 New N/A Failed45781 3 Perry Allen 4.96 5 New N/A Passed46706 4 Ayersville Defiance 2 5 Renewal N/A Passed47092 1 Swanton Fulton 4.34 3 Renewal N/A Passed47415 7 Arcadia Hancock 1.00% 5 New N/A Passed47464 1 Van Buren Hancock 7.2 4 New N/A Failed47472 1 Vanlue Hancock 6.6 5 New N/A Failed47472 3 Vanlue Hancock 5.7 5 Renewal N/A Passed47571 7 Holgate Henry 0.50% C New N/A Passed47597 3 Patrick Henry Henry 5.9 3 New N/A Passed48215 2 Ottawa Hills Lucas 5.7 C -- N/A Passed48231 19 Washington Lucas 3.9 C -- N/A Passed48991 7 Antwerp Paulding 0.75% 5 New N/A Failed49031 7 Wayne Trace Paulding 0.50% C New N/A Passed49320 1 Continental Putnam 4.8 5 New N/A Failed49338 2 Jennings Putnam 6 C -- N/A Failed49387 15 Ottoville Putnam 1.7 5 -- N/A Passed50617 4 Edgerton Williams 2.8 4 Renewal N/A Passed50641 1 North Central Williams 5.9 5 New N/A Failed50682 7 Elmwood Wood 0.75% 5 Renewal N/A Passed50682 7 Elmwood Wood 0.50% 5 Renewal N/A Passed50690 7 Lake Wood 1.25% 5 New N/A Failed50716 2 Northwood Wood 3.9 C -- N/A Passed51672 13 Vantage JVS Van Wert 2.3 C -- N/A Passed






AREA 0443505 3 Ashland Ashland 9.9 3 New N/A Passed43539 1 Barberton Summit 8.7 5 New N/A Failed43943 1 Elyria Lorain 4.48 5 Renewal N/A Passed43943 1 Elyria Lorain 6.99 5 New N/A Failed44131 1 Huron Erie 6.9 3 New N/A Failed44388 2 Medina Medina 7.9 C -- N/A Failed44537 1 North Ridgeville Lorain 4.92 5 New N/A Failed44552 2 Norton Summit 4.9 C -- N/A Passed44743 3 Sandusky Erie 3 5 Renewal N/A Passed44743 4 Sandusky Erie 2 5 Renewal N/A Passed44768 1 Sheffield-Sheffield Lake Lorain 8.95 5 New N/A Failed44883 6 Tallmadge Summit 4.69 28 -- 30,500,000 Passed45096 1 Willard Huron 5.7 5 New N/A Failed45195 2 Amherst Lorain 5.9 C -- N/A Failed45260 7 Carey Wyandot 1.00% 5 New N/A Passed45302 1 Clyde-Green Springs Sandusky 5.9 5 New N/A Failed45385 4 Gibsonburg Sandusky 1 5 Renewal N/A Passed45468 1 Loudonville-Perrysville Ashland 6.99 5 New N/A Passed45591 3 Rittman Wayne 9.8 5 New N/A Failed45625 7 Upper Sandusky Wyandot 0.50% 5 Renewal N/A Passed45658 1 Wellington Lorain 7.83 3 New N/A Failed45823 17 Hillsdale Ashland 7.4 5 -- N/A Passed45831 3 Mapleton Ashland 7.9 5 New N/A Failed46789 2 Berlin-Milan Erie 3.9 C -- N/A Failed46813 2 Perkins Erie 6.9 C -- N/A Failed46821 12 Vermilion Erie 2 C -- N/A Failed47712 6 Monroeville Huron 5.5 28 -- 7,211,234 Failed47720 1 New London Huron 4.5 5 New N/A Failed48116 1 Avon Lorain 2.94 5 New N/A Passed48132 1 Clearview Lorain 4.9 5 New N/A Failed48140 4 Columbia Lorain 3 5 Renewal N/A Passed48173 4 Midview Lorain 2.95 5 New N/A Failed48462 32 Black River Medina 7.38 28 -- 18,000,000 Failed48470 1 Buckeye Medina 9.7 5 New N/A Failed48488 1 Cloverleaf Medina 8.75 5 New N/A Failed48926 1 Benton Carroll Salem Ottawa 4.8 5 New N/A Failed48942 3 Genoa Area Ottawa 5 5 Renewal N/A Passed49684 32 Seneca East Seneca 8.69 28 -- 8,778,000 Failed49726 7 Old Fort Seneca 1.00% 5 New N/A Passed49973 1 Woodridge Summit 4.46 5 Renewal N/A Passed50013 1 Green Summit 7.93 5 New N/A Failed50039 6 Mogadore Summit 5.87 27 -- 10,650,000 Passed50062 1 Springfield Summit 3.93 5 Renewal N/A Passed50062 1 Springfield Summit 2.29 5 Renewal N/A Passed50062 3 Springfield Summit 7 5 Renewal N/A Passed50070 1 Twinsburg Summit 4.65 5 New N/A Passed50575 4 Northwestern Wayne 2.8 5 Renewal N/A Passed50583 1 Southeast Wayne 4.6 5 Renewal N/A Passed50591 3 Triway Wayne 5 5 New N/A Failed50740 7 Mohawk Wyandot 1.00% 5 Renewal N/A Passed51029 4 Ehove JVS Erie 0.5 10 New N/A Failed62042 3 Ashland Co.-W. Holmes JVS Ashland 0.5 3 New N/A Failed62042 3 Ashland Co.-W. Holmes JVS Ashland 1 3 Renewal N/A Passed62109 6 Medina County JVS Medina 0.9 28 -- 49,000,000 Failed






AREA 0543760 31 Circleville Pickaway 9.9 5 New N/A Failed47613 4 Bright Highland 3.36 3 New N/A Passed47936 6 Fairland Lawrence 2.6 15 -- 3,500,000 Failed49080 7 Logan Elm Pickaway 1.00% C New N/A Failed49536 12 Union-Scioto Ross 1.3 C -- N/A Failed49668 32 Wheelersburg Scioto 5.9 28 -- N/A Passed50799 12 Southern Hills Brown 1 C -- N/A Failed51375 12 Pike County Area JVS Pike 1 C -- N/A Failed51433 13 Pickaway-Ross County JVS Ross 3.2 C -- N/A Failed

AREA 0643521 1 Athens Athens 7.78 5 New 3,200,000 Passed44446 20 Nelsonville-York Athens 4.54 28 -- 5,208,000 Passed45914 20 Federal Hocking Athens 3.75 28 -- 5,000,000 Failed46854 7 Berne Union Fairfield 0.75% 5 New N/A Failed46870 6 Fairfield Union Fairfield 3 28 -- 8,000,000 Passed46888 1 Liberty Union-Thurston Fairfield 3.7 5 New N/A Failed46896 6 Pickerington Fairfield 2.7 28 -- 36,200,000 Failed46904 12 Walnut Township Fairfield 2 C -- N/A Failed48520 4 Meigs Meigs 0.55 5 New N/A Failed48652 3 Switzerland of Ohio Monroe 5 5 Renewal N/A Passed48843 4 Franklin Muskingum 2 5 Renewal N/A Passed48900 6 Noble Noble 4.5 28 -- 5,508,685 Failed50393 6 Vinton County Vinton 1.98 28 -- 3,700,000 Passed50492 3 Frontier Washington 3.3 5 Renewal N/A Passed

AREA 0743893 4 Dover Tuscarawas 0.4 5 Renewal N/A Passed43919 1 East Liverpool Columbiana 6.8 5 Renewal 1,058,000 Failed44347 6 Martins Ferry Belmont 5.59 28 -- 10,520,000 Passed44917 17 Toronto Jefferson 5 5 -- N/A Failed45039 4 Wellsville Columbiana 2 5 Renewal N/A Passed45161 6 Youngstown Mahoning 0.5 23 -- 4,000,000 Passed45203 7 Barnesville Belmont 0.75% 5 New N/A Failed45245 4 Harrison Hills Harrison 3 5 Renewal N/A Failed45542 1 Newcomerstown Tuscarawas 8.7 5 New N/A Failed46011 7 Union Belmont 1.00% 5 New N/A Failed46177 1 Brown Carroll 7 5 New N/A Failed46425 32 Beaver Columbiana 7.2 28 -- 22,000,000 Failed46441 1 Southern Columbiana 7.84 5 Renewal N/A Failed46458 4 United Columbiana 3 5 Renewal N/A Passed46474 7 Ridgewood Coshocton 0.25% 5 New N/A Failed46482 4 River View Coshocton 1.8 5 Renewal N/A Passed47548 3 Conotton Valley Union Harrison 9.54 5 Renewal N/A Passed47548 4 Conotton Valley Union Harrison 2 5 Renewal N/A Passed47795 1 Edison Jefferson 2.3 5 Renewal 1,049,150 Failed48298 3 Austintown Mahoning 3.9 5 New 2,179,206 Failed48306 1 Boardman Mahoning 1.7 3 Renewal N/A Passed48314 3 Canfield Mahoning 1 5 Renewal 429,358 Passed48355 3 Sebring Mahoning 6.6 5 New 300,000 Failed48363 1 South Range Mahoning 5.9 5 New N/A Passed48371 7 Springfield Mahoning 1.00% 5 Renewal N/A Passed48397 1 Western Reserve Mahoning 5.6 5 New N/A Passed49841 32 Fairless Stark 5.2 28 -- 12,396,164 Passed49874 4 Louisville Stark 1.9 5 Renewal N/A Passed49882 3 Marlington Stark 8.5 5 Renewal N/A Passed50286 32 Indian Valley Tuscarawas 4.48 28 -- 8,483,000 Failed50294 32 Strasburg-Franklin Tuscarawas 6.9 28 -- 6,800,000 Passed50302 4 Tuscarawas Valley Tuscarawas 2.5 -- New N/A Failed






AREA 0843562 2 Bedford Cuyahoga 4.9 C -- N/A Passed43786 2 Cleveland Cuyahoga 11.4 C -- N/A Failed43810 4 Conneaut Area Ashtabula 3.5 5 New N/A Failed44040 1 Garfield Heights Cuyahoga 9.4 5 New 4,250,000 Failed44370 2 Mayfield Cuyahoga 5.5 C -- N/A Passed44685 2 Ravenna Portage 4.5 C -- N/A Failed44750 6 Shaker Heights Cuyahoga 2 20 -- 23,500,000 Passed44842 12 Strongsville Cuyahoga 1 C -- N/A Passed45005 2 Warrensville Heights Cuyahoga 9.5 C -- N/A Passed45088 1 Wickliffe Lake 9.51 5 New 3,411,447 Failed45104 1 Willoughby-Eastlake Lake 2.49 5 New 4,350,000 Passed45369 1 Fairport Harbor Lake 4.59 5 New 300,000 Failed45567 3 Newton Falls Trumbull 5.2 5 New N/A Failed45666 2 Windham Portage 6 C -- N/A Failed45864 4 Grand Valley Ashtabula 1.55 5 Renewal N/A Passed45872 3 Jefferson Area Ashtabula 3 5 Renewal N/A Passed45880 1 Pymatuning Valley Ashtabula 7.1 5 New 809,739 Failed46565 1 Independence Cuyahoga 5.9 5 New 3,178,045 Failed46581 2 Orange Cuyahoga 5 C -- N/A Passed47167 7 Berkshire Geauga 0.50% C New N/A Failed47175 3 Cardinal Geauga 5.95 5 New N/A Failed47191 2 Kenston Geauga 7.9 C -- N/A Failed47217 8 Newbury Geauga 4.89 C -- N/A Passed47225 1 West Geauga Geauga 1.52 5 New 900,000 Failed47878 6 Kirtland Lake 5.26 28 -- 25,750,000 Failed47886 7 Madison Lake 0.75% C New N/A Failed49189 1 Crestwood Portage 5.39 5 New N/A Failed49197 6 Field Portage 4.91 28 -- 25,000,000 Passed49205 1 James A. Garfield Portage 6.02 5 New N/A Passed49213 1 Rootstown Portage 5.9 5 New N/A Failed49239 6 Streetsboro Portage 6.4 28 -- 37,400,000 Failed50112 1 Bristol Trumbull 5.5 5 New 400,000 Failed50120 2 Brookfield Trumbull 4 C -- N/A Failed50161 1 Howland Trumbull 4.3 5 Renewal 2,500,000 Passed50187 1 Lakeview Trumbull 4.5 5 New 1,145,245 Failed50187 1 Lakeview Trumbull 3.4 5 Renewal 890,000 Passed50195 1 Liberty Trumbull 7.9 5 New 1,772,638 Failed50237 1 Southington Trumbull 3.7 3 Renewal 200,133 Passed50245 4 LaBrae Trumbull 3 5 Renewal N/A Passed50252 1 Weathersfield Trumbull 5.5 5 New 538,168 Passed50815 4 Ashtabula County Ashtabula 0.3 5 Renewal N/A Passed51631 3 Trumbull Career & Tech Trumbull 2.4 10 Renewal N/A Passed






Type No.

1 17 Replace Limited Operating2 18 Issue Repeal

3 19 Operating Levy and Permanent Im

4 20 Bond Issue and Permanent Impro5 21 Bond Issue and Income Tax

6 22 Building and Maintenance Levy

7 23 Operating Levy and Bond Issue

8 24 Permanent Improvement/Bond Is

9 25 Income Tax/Permanent Improvem10 26 Public Library

11 27 Recreational Purposes

12 28 Construction/Maintenance of Pub13 29 Cultural Centers

14 30 Educational Technology

15 31 Current Expenses

16 32 Building Assistance Issues

Continuing (Operating)

Limited (Operating)

Capital Improvement (Limited)

LEGEND FOR COLUMN 2 (REPRESENTS TYPE OF ISSUE):

Title

Emergency (Operating) New/Renewal

Income Tax (Operating)

Millage Reduction

Operating with Capital Improvement

Bond Issues

Capital Improvement (Continuing)Replace Continuing (Operating)

Income Tax Capital Improvement

Phase in (Operating)County Financial District (Operating)

County Financial District (Reduction)

Updated Wednesday, November 03, 2004 03:01 PM

Replace Capital Improvement

Combined Municipal/School District

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