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Board accepts FY2025 audit, approves $294,866.46 in October bills and authorizes start of tax-levy process

Stark County Community Unit School District #100 Board of Education · October 21, 2025
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Summary

The Stark County CUSD 100 board accepted the Fiscal Year 2025 audit (no findings), approved October bills totaling $294,866.46, and authorized the superintendent to begin the 2025 tax-levy process; all motions passed 5-0.

The Stark County Community Unit School District #100 Board of Education accepted its Fiscal Year 2025 audit and approved October bills during its Oct. 21 meeting, and authorized Superintendent Brett Elliott to begin the district’s 2025 tax-levy process.

Cory Cowan of Gorenz and Associates, Ltd., presented the FY2025 audit, reporting no audit findings and a district profile score of 3.7 while noting the district’s long-term debt as a point of attention. Cowan said the district "ended the fiscal year with a surplus (income higher than expenditures)." After the presentation, Board Member Erin Price moved to accept the audit; Bruce West seconded and the motion passed 5-0.

Earlier in the meeting, the board approved October bills of $294,866.46 following a question from President Ann Orwig about a payment to Riverstone; Superintendent Brett Elliott explained the check paid for diamond dirt for the baseball field. Joseph Rediger moved to approve the October bills; Chelsea Streitmatter seconded and the motion passed 5-0.

The board also voted to authorize Superintendent Elliott to begin the 2025 Tax Levy Process (motion by Bruce West, seconded by Joseph Rediger, passed 5-0). Elliott reminded the board that a Truth in Taxation public hearing is required if a tentative levy increase exceeds 5% and said the board will hold a Truth in Taxation hearing as a matter of practice before approving the final levy.

Next steps: formal levy figures will be set in coming weeks and any required Truth in Taxation hearing will be scheduled before the board adopts a final levy.