As the May 5th election approaches, we know many residents have questions about the Amherst Exempted Village School District’s financial situation and Issue 1, the 0.75% earned income tax levy that will appear on the ballot.

As a public school district, our responsibility is to provide factual, transparent information so our community can make informed decisions. While the district cannot advocate for or against the levy, we can and should ensure that voters understand our current financial reality, the reductions already made, and what  Issue 1 would mean for the future of the Amherst Schools.

Over the past several months, we have received thoughtful questions from parents, staff, taxpayers, and community members who care deeply about our schools. This special edition newsletter is designed to address the questions we hear most often and to provide clear information about where we are, how we got here, and what lies ahead.

Amherst has a proud tradition of strong schools and community support. We are grateful for the many residents who take time to stay informed and engaged in the future of our wonderful school district.

Sincerely,
Mike Molnar, Superintendent

The Amherst Board of Education placed Issue 1 on the May 5th election ballot to provide the district with funding to maintain day-to-day operations. It is the district’s second attempt at asking the Amherst community for additional operations. The last new operations levy was passed in 2012.

Issue 1 is a 0.75% earned school district income tax levy (SDIT) and a 5-year operating levy. Operating levies provide school districts money to be used for day-to-day expenses such as staff salaries & benefits, supplies, curriculum, textbooks, academic programs, utilities, transportation, and wrap-around services.

November's Issue 16 was a request for a 1.5% earned school district income tax to provide the school district with $10 million per year for operations. Issue 1 is a request to provide the school district with $5 million per year for operations. Essentially, the request has been reduced from $10 million in November to $5 million in May.

ACTION STEP #1 - Reduction Plan

After the November levy failed, Amherst was placed in “Fiscal Precaution” by the Ohio Department of Education & Workforce (ODEW) due to projected operating deficits in our financial forecast. As a result, the district worked with ODEW to develop and implement a multi-year expenditure reduction plan required to eliminate the deficit. The ODEW Precautionary Plan requires total expenditure reductions of $13,264,733 between FY2026 and FY2029. This plan was approved by the Board of Education on December 15, 2026 and approved by ODEW on January 6, 2026.

ACTION STEP #2 - Negotiations

The Amherst Administrative Team, Amherst Teachers Association (ATA), and Ohio Association of Public School Employees Local #208 (OAPSE) reached tentative agreements on a one-year labor agreement for the 2026–2027 school year. Under the terms of the agreements, teachers, staff, and administrators will receive a 0% increase on base salary for the 2026–2027 school year.

The Board of Education, Administrative Team, ATA, and OAPSE are working collaboratively to avoid further financial burden on the community while maintaining staffing stability as much as possible.

NON-PERSONNEL REDUCTIONS

Steele News Live Program, French Program, AJH Homemaking & Consumer Education Program, High School Busing (9-12), $1 Million Reduction in Textbooks and Curriculum, 18 Instructional Software Programs, Professional Development Programs, & General Supplies and Programs

PERSONNEL REDUCTIONS (48 Positions)

1 Buildings and Grounds Supervisor, 1 Special Education Coordinator, 1 Social Worker Position, 1 School Counselor Position, 3 Spanish Positions, 1 French Position, 2 Science Positions, 1 Steele News Live Position, 1 Homemaking Consumer Education Position, 2 English/Language Arts Position (7-12), 1 Music Position, 2 Technology Innovation Specialists, 2 Literacy Coaches, 2 Intervention Specialist Positions, 1 Fifth Grade Position, 2 Fourth Grade Positions, 2 Third Grade Positions, 2 First Grade Positions, 4 Bus Aide Positions, 4 Bus Driver Positions, 3 Part-Time Cleaners, 4 Full-Time Cleaners, 4 Monitors, & 1 Assistant Mechanic

NO. If Issue 1 passes, the revenue collected from the 5-year, 0.75% earned school district income tax levy (SDIT) will only balance the budget enough to maintain the current reduced staff levels and eliminated programming, bussing, etc. The district attempted to maintain the 2025-2026 staffing levels and programming through Issue 16 in November but the levy failed. Unless the State of Ohio funds public schools appropriately, the district will either maintain the reduced staffing levels and programming through new local revenue or we will need more future cuts.

POSSIBLY. If Issue 1 fails on May 5th, the Board will place an operating levy on the November ballot. If the November ballot issue fails, the district anticipates more cuts required by the state in 2027. Even with the reductions already implemented and the negotiated agreement, the district still projects operating deficits in the coming years. Without new revenue, programming, staffing, and support services will continue to face cuts. Unless the State of Ohio funds public schools appropriately, the district only has two choices to maintain current operations - new local revenue or continuing expenditure cuts.

NO. In FY2025, Amherst received $14,755,730 in state unrestricted foundation funding plus casino revenue from the State of Ohio to help fund our school district. To provide context, in 2010, Amherst received $15,214,504 in state foundation funding. For the last 15 years, the State of Ohio’s foundation funding for the Amherst Exempted Village School District has steadily declined. Ohio school districts operate through state funding, a little federal funding, and local funding (levies). If the State of Ohio is giving Amherst no more additional revenue for the last 15 years, they are forcing us to ask our local community for more revenue.

In FY2024, Amherst received $5,296 per student from local revenue and $4,754 per student from state revenue. Amherst received $12,277 per student in total revenue which is the lowest amount in Lorain County and the second lowest amount in the State of Ohio. Out of 606 school districts in Ohio, the Amherst Exempted Village School District ranks 605th in total revenue per student. For comparison, in FY2024 Amherst received $12,227 per student, the state average was $18,168 per student, and the Ohio school district with the highest revenue received $44,246 per student.

In FY2024, Amherst spent $12,548 per student in total expenditures which is the second lowest amount in Lorain County. Out of 606 school districts in Ohio, the Amherst Exempted Village School District ranks 570th in total expenditures per student. For comparison, in FY2024 Amherst spent $12,548 per student, the state average was $16,311 per student, and the Ohio school district with the highest expenditures spent $37,449 per student.

The Transportation Department was reduced by four bus drivers and four bus aides as part of the district-wide expenditure reductions. With four fewer buses in rotation, the district must reduce total daily ridership to align with available drivers and vehicles. Below are the ways in which we will reduce ridership for next school year:

1. The “Space Available” option for parents within the walking boundaries has been eliminated.

2. Transportation for high school students (grades 9-12) is not required by the state and has been eliminated. The district is still required to provide transportation to the Lorain County JVS.

3. Ohio school districts are required to transport any student living beyond a two mile radius from their school. We currently transport any student living beyond one mile from their school. The district will need to adjust the one mile radius to the required two mile radius.

Due to the actions stated above, the district will need to adjust bus routes, bus stops, and pick-up times for next school year. Based on those changes, the district may need to adjust building start and end times.

Final bus routes, bus stops, and ridership will be determined over the next two months. The district's goal is to publish the new bus routes in June to give parents the rest of summer to plan accordingly.

According to the Ohio Department of Taxation, there are 214 school districts with a current school district income tax (over 1/3 of all Ohio school districts) in place. Of the 214 school districts that have school district income tax, 68 are "earned" and the rest are "traditional". A traditional income tax covers almost all income types (including retirement), while earned income tax only applies to wages, salaries, and self-employment earnings.