SOURCES & METHODS
The numbers
behind our YES.
Every major factual claim in the letter has a record and a calculation behind it. Here is how we reached our conclusion.
Our approach. All operating accounts are considered together, and actual expenditures are counted once. Cash means unencumbered cash after outstanding commitments. Dollar amounts are nominal. FY2026 figures are district-reported and unaudited; future figures are projections.
The underlying review used the October 6, 2026 Strongsville research report and workbook, the district’s financial reports and forecast presentations, the official-records catalog, Ohio audit and enrollment records, election documents and the campaign’s contemporaneous statements.
$2.84 million less than the original funding package
We compare annual funding packages using the same existing-levy benchmark in both earlier plans.
Calculation and Context
| Calculation | Annual Amount |
|---|---|
| 2023 Issue 14 renewal, certified | $9,854,000 |
| Common existing-levy benchmark | $8,410,000 |
| Original 2023 package: $9,854,000 + $8,410,000 | $18,264,000 |
| July 2024 proposed plan: $7,000,000 + $8,410,000 | $15,410,000 |
| Issue 9 certified annual estimate | $15,427,256 |
| Difference: $18,264,000 − $15,427,256 | $2,836,744 |
| Percentage: $2,836,744 ÷ $18,264,000 | 15.53% |
The district’s FY2025 annual report gives the existing-levy estimate as $8,412,524. The chart consistently rounds that common benchmark to $8.41 million. The original 2023 renewal and Issue 9 both have five-year terms; the November 2024 proposal was continuing.
This is a comparison of annual funding packages, not a reduction in a homeowner’s current tax bill. The older levy collects through December 2027 and Issue 9 begins collecting in 2027. Both streams therefore collect during that transition year.
The downloadable endorsement letter uses this same annual-package meaning. Its comparison header has been clarified for this website edition.
Original Records
- 2023 ballot list PDF p.12
- Audited Annual Comprehensive Financial Report (ACFR) Fiscal Year 2024-2025 PDF pp.48–49,54,148–149,164,166–168
- 2026 ballot list PDF p.5, Strongsville ballot text
- District Issue 9 FAQ PDF pp.1–2 and 6; current as retrieved 2026-10-06
Issue 9 essentially matches our July 2024 proposed plan
The difference between the proposed package and Issue 9 is $17,256 a year—approximately one-tenth of one percent.
Calculation and Context
The $7 million proposal and its July 2024 timing are Better Ohio PAC’s account of its proposed funding plan, as recorded in the endorsement letter. The August 2, 2024 Strongsville GOP statement independently documents the public call for a smaller, 3.5-mill levy and five-year voter reviews. A campaign proposal is distinct from a county-certified levy amount.
We say the overall outcome goes further because the intervening expiration also caused the district to use accumulated reserves. We do not claim Issue 9’s certified annual amount is below $15.41 million.
Original Records
- Strongsville GOP August 2024 public statements August 2 statement; smaller levy and five-year voter review
- Strongsville GOP November 2023 public statements Contemporaneous levy discussion
- 2026 ballot list PDF p.5, Strongsville ballot text
Nearly $10 million in annual surplus in 2023
On the combined operating-account basis used throughout this site, revenue exceeded spending by $9.74 million.
Calculation and Context
FY2023 revenue is the forecast’s historical revenue total plus $25,978.07 of interest in the other operating account. Spending is counted once across the combined operating accounts. The letter’s “nearly $10 million” is a rounded description of this result.
Original Records
- February 23, 2026 Five-Year Forecast Statements & Assumptions PDF p.1
- June 2026 Financial Status Report PDF pp.15–16,21
Reserves peaked at $75.05 million and are being used
We count operating cash after outstanding commitments, with all operating accounts included together.
Calculation and Context
| June 30 | Unencumbered Cash | Basis |
|---|---|---|
| 2023 | $69,574,758 | Historical |
| 2024 | $75,049,386.61 | Historical |
| 2025 | $67,372,276.78 | Historical |
| 2026 | $58,088,112.36 | District reported; unaudited |
| 2027 | $47.2 million | Projected with Issue 9 |
| 2028 | $44.2 million | Projected with Issue 9 |
June 2024 consists of $49,467,515.11 + $25,581,871.50. June 2025 consists of $46,111,939.29 + $21,260,337.49. June 2026 consists of $36,318,615.34 + $21,769,497.02. These components reconcile to the district’s monthly financial statements.
$47,200,000 ÷ $96,039,413.11 = 49.15% of projected FY2027 spending
The passage estimates come from the district’s August 27, 2026 board presentation, page 56. They are rounded projections, not audited future balances. The full district model continues to use reserves beyond 2028. Our endorsement supports restoring dependable revenue alongside continued financial discipline; it does not claim that future budgets automatically balance.
Original Records
- June 2024 district financial status report PDF pp.15,19–20; unencumbered operating balances
- June 2025 Financial Status Report PDF pp.15–16
- June 2026 Financial Status Report PDF pp.15–16,21
- Annual Budget & Five Year Forecast Board Presentation (08.27.26) PDF pp.19–20, 48–49, 56–57; implemented reductions and passage forecast
- August 27, 2026 Five Year Forecast Statements & Assumptions PDF p.1 and assumptions
The earlier levy expired; Issue 9 does not recover missed collections
The 2019 operating levy collected from January 2020 through December 2024. The failed proposals did not extend it.
Calculation and Context
The 2023 renewal was certified at $9.854 million annually; the letter describes the lost stream as roughly $9.8 million a year. FY2025 included the last half-year of collections; FY2026 had no collections from that levy. This timing explains why the full annual effect did not fall in a single fiscal year immediately after the vote.
Issue 9 authorizes tax years 2026–2030, with first collections in 2027. It does not impose collections for the expired levy’s missing 2025–2026 calendar years. The reserve drawdown also reflects spending and other changes; it is not attributed exclusively to one revenue stream.
Original Records
- Annual Budget & Five Year Forecast Board Presentation (08.27.26) PDF pp.19–20, 48–49, 56–57; implemented reductions and passage forecast
- Audited Annual Comprehensive Financial Report (ACFR) Fiscal Year 2024-2025 PDF pp.48–49,54,148–149,164,166–168
- 2023 ballot list PDF p.12
- 2026 ballot list PDF p.5, Strongsville ballot text
About $1.8 million in annual reductions have begun
The district’s August 27 board presentation reports Phase I reductions implemented entering FY2027.
Calculation and Context
Rounded public description: about $1.8 million
Page 20 states that these reductions are incorporated into the forecast. The current district levy information confirms they remain if Issue 9 passes. We describe them as modest reductions already begun, not as proof that total annual expenditures will decline every year.
Original Records
- Annual Budget & Five Year Forecast Board Presentation (08.27.26) PDF pp.19–20, 48–49, 56–57; implemented reductions and passage forecast
- District Issue 9 information page Current district explanations; snapshot date 2026-10-06
Five years of funding and another decision by voters
The official ballot lists a 6.7-mill additional operating levy for five years.
Calculation and Context
The certified estimate is $15,427,256 a year. The authorization covers tax years 2026–2030, with collections 2027–2031. This is operating funding for current expenses.
The five-year term matters to our endorsement: continuation beyond the authorization requires another voter decision. It is not the continuing levy rejected in November 2024 and it is not the separate school-construction bond considered in May 2026.
Original Records
- 2026 ballot list PDF p.5, Strongsville ballot text
- November 2024 certified ballot text Strongsville Issue 53; continuing operating levy
- May 2026 certified ballot text Strongsville bond paragraph
How the annual revenue and expenditure charts are calculated
The charts use one combined operating-account scope throughout. Each year is a fiscal year ending June 30.
Calculation and Context
| Fiscal Year | Revenue | Expenditures | Cash Reserves |
|---|---|---|---|
| 2023 | $88.07M | $78.33M | $69.57M |
| 2024 | $90.82M | $84.31M | $75.05M |
| 2025 | $87.23M | $89.26M | $67.37M |
| 2026 reported | $82.81M | $97.22M | $58.09M |
| 2027 projected | $92.36M | $96.04M | $47.20M |
| 2028 projected | $95.75M | $97.77M | $44.20M |
Historical revenue uses forecast line 1.070 plus interest reported in the other operating account. The interest additions are $25,978.07 (FY2023), $555,893.43 (FY2024), $929,867.99 (FY2025) and $811,498.36 (FY2026).
For FY2027, the model adds $59,144.64 in July interest and $7.6 million in modeled Issue 9 receipts to the $84,699,820 base forecast: $92,358,964.64. FY2028 adds modeled levy receipts of $15.1 million to base revenue of $80,654,730: $95,754,730.
FY2023 and FY2024 expenditures are the historical totals of $78,331,763 and $84,308,107. FY2025 combines $88,664,721 + $590,947 = $89,255,668. FY2026 combines $92,344,507 + $4,875,215.22 = $97,219,722.22. The monthly reports distinguish current-year project spending from cumulative project costs; we use only the current year.
FY2027 expenditures are the published $96,008,342 forecast plus $31,071.11 of project spending already recorded in July, producing $96,039,413.11. Remaining project commitments are assumed to be covered by the forecast, rather than counted again. These totals include operating-account capital projects, so year-to-year changes reflect project timing as well as operating costs.
The district’s rounded forecast receipts and the county’s certified annual levy estimate serve different purposes. We use the certified number for the package comparison and modeled receipts for the district’s cash scenario. Chart projections are displayed at an appropriate rounded precision.
Cash is a year-end balance; revenue and spending are annual activity. They share a dollar scale but measure different things. Projection segments are dashed. The line-chart axes start above zero and show their dollar labels; the package bars start at zero.
Download Financial Data (CSV) ↓Original Records
- February 23, 2026 Five-Year Forecast Statements & Assumptions PDF p.1
- June 2025 Financial Status Report PDF pp.15–16
- June 2026 Financial Status Report PDF pp.15–16,21
- July 2026 Financial Status Report PDF pp.14,20
- August 27, 2026 Five Year Forecast Statements & Assumptions PDF p.1 and assumptions
- Annual Budget & Five Year Forecast Board Presentation (08.27.26) PDF pp.19–20, 48–49, 56–57; implemented reductions and passage forecast
About $19,980 per student with the Issue 9-supported plan
Actuals are audited total governmental expenditures divided by the same fiscal year’s Ohio October student headcount, including preschool.
Calculation and Context
| District / Year | Expenditures | Pupils | Per Student |
|---|---|---|---|
| Strongsville with Issue 9 / FY2027 estimate | $112,744,401.11 | 5,643 | $19,979.51 |
| Strongsville / FY2025 | $105,960,656 | 5,717 | $18,534.31 |
| Brunswick / FY2025 | $126,157,273 | 5,831 | $21,635.62 |
| Solon / FY2025 | $98,355,015 | 4,564 | $21,550.18 |
| Westlake / FY2025 | $76,151,446 | 3,182 | $23,931.94 |
| North Royalton / FY2025 | $73,937,913 | 4,130 | $17,902.64 |
| Columbia Local / FY2025 | $17,689,198 | 1,029 | $17,190.67 |
The FY2027 estimate updates Strongsville’s FY2025 all-governmental spending by the change in combined operating spending. Other spending and accounting adjustments stay at FY2025 levels:
= $112,744,401.11
$112,744,401.11 ÷ 5,643 = $19,979.51 ≈ $19,980
The estimate uses the latest published headcount of 5,643. It is our analytical estimate, not a district-published all-funds forecast. Future enrollment and capital spending can change it. Levy revenue is not treated as additional spending.
The graph deliberately labels the forecast year: Strongsville’s FY2027 estimate is compared with the available FY2025 peer actuals. Totals include capital and debt costs. The separate state operating-spending comparison below uses a different, consistently defined measure.
Download the Comparison (CSV) ↓Original Records
- Audited Annual Comprehensive Financial Report (ACFR) Fiscal Year 2024-2025 PDF pp.48–49,54,148–149,164,166–168
- Brunswick FY2025 audited financial statements PDF p.27, governmental-fund expenditures
- Solon FY2025 audited financial statements Download Report, PDF p.29
- Westlake FY2025 audited financial statements PDF p.59, governmental-fund expenditures
- North Royalton FY2025 audited financial statements PDF p.52, governmental-fund expenditures
- Columbia Local FY2025 audited financial statements PDF p.25, governmental-fund expenditures
- Ohio FY2025 October student headcounts fy25_hdcnt_dist, columns AC + AD; rows 21, 109, 139, 161, 290 and 399
- Ohio FY2026 October student headcounts fy26_hdcnt_dist!AC139 + AD139 = 5,643 Strongsville pupils
- August 27, 2026 Five Year Forecast Statements & Assumptions PDF p.1 and assumptions
- July 2026 Financial Status Report PDF pp.14,20
Brunswick’s higher total reflects real construction spending
The reported total is supported by its audited expenditure statement. The large capital-outlay line explains much of the increase.
Calculation and Context
FY2024 capital outlay: $5,371,398
Removing each district’s reported capital/facilities-outlay line gives the secondary FY2025 comparison below. This is a useful check on construction effects; it still includes debt service.
| District | Per Student Less Reported Capital Outlay |
|---|---|
| Strongsville | $18,072.43 |
| Brunswick | $18,304.94 |
| Solon | $20,086.54 |
| Westlake | $23,869.61 |
| North Royalton | $17,708.94 |
| Columbia Local | $16,693.28 |
Brunswick’s published total is supported by its audited statement. Its construction program explains the unusually large capital component.
Original Records
- Brunswick FY2025 audited financial statements PDF p.27, governmental-fund expenditures
- Brunswick FY2024 audited financial statements Governmental-fund capital outlay
- Audited Annual Comprehensive Financial Report (ACFR) Fiscal Year 2024-2025 PDF pp.48–49,54,148–149,164,166–168
- Solon FY2025 audited financial statements Download Report, PDF p.29
- Westlake FY2025 audited financial statements PDF p.59, governmental-fund expenditures
- North Royalton FY2025 audited financial statements PDF p.52, governmental-fund expenditures
- Columbia Local FY2025 audited financial statements PDF p.25, governmental-fund expenditures
A same-year operating-spending check: 1.4% above Ohio
Ohio’s FY2025 District Profile data report $17,856.87 per pupil for Strongsville and $17,609.24 statewide.
Calculation and Context
= 1.41% above the state figure
Rounded to whole dollars, that is $17,857 versus $17,609. This comparison uses the state’s total operating expenditure per pupil measure for both. It is distinct from the audited all-governmental totals in the letter, which include capital and debt costs.
The original workbook cells are DistrictData!AU139 for Strongsville and StatewideData!B45 for Ohio. Strongsville is identified by IRN 044842. The October 6 research workbook preserves these underlying values.
Original Records
- Ohio FY2025 District Profile — official data workbook DistrictData!AU139 (Strongsville); StatewideData!B45 (Ohio); total operating expenditure per pupil
Strongsville earned an overall five-star rating
The superintendent’s September 14, 2026 parent update reports an overall five-star rating based on 2025–26 performance.
Calculation and Context
The district’s update also reports five stars in Achievement, Progress, Gap Closing and Graduation. This supports our commitment to preserving excellent schools while insisting on responsible funding. The rating is a report-card result; it is not a claim that a levy alone determines academic outcomes.
Original Records
- Superintendent Parent Update — September 14, 2026 SCS earns 5 stars; 2025–26 performance
- Superintendent parent updates, September 14, 2026 Dated update title: SCS earns 5 stars. Granular current results not independently retrieved.
Why these facts earned our YES
Our endorsement is a judgment grounded in the smaller annual package, the use of reserves, implemented reductions and a five-year term.
Calculation and Context
The financial records establish the change in circumstances. The conclusion—“a victory for taxpayers and students”—is Better Ohio PAC’s assessment of that progress. We support dependable school funding and continued scrutiny of spending together.
The history page identifies the distinct proposals so that a renewal, a continuing operating levy and a construction bond are not treated as the same question. The 2018, 2019 and 2021 records recovered are Cuyahoga County results; the site states their outcomes without presenting those county vote counts as districtwide totals.
For November 2024, the official Cuyahoga and Lorain county contest summaries document the school-levy defeat. Both records are linked below.
Original Records
- November 2018 official election results Cuyahoga County results; Strongsville Issue 8
- May 2019 official election results Cuyahoga County results; Strongsville Issue 4
- November 2021 official election results Cuyahoga County results; Strongsville Issue 68
- November 2023 official districtwide canvass Strongsville Issue 14
- March 2024 official districtwide canvass Strongsville Issue 25
- November 2024 official election results Cuyahoga County results; Strongsville Issue 53
- Lorain official November 5, 2024 results PDF p.8; 56 for, 58 against
- May 5, 2026 official districtwide bond canvass PDF p.1
A victory worth recognizing
Let’s take the win.
And move forward together.
Excellent schools. Responsible finances. Accountability to the people paying the bills. Issue 9 is the right next step.
