GUEST COLUMN: Submitted by Lynn Mangan,, a resident of Miami Township and Loveland City School District since 1996. She is a business executive for a software company.


 Imagine running a business in a world where you can’t generate new revenue.

      Lynn Mangan, Loveland City School District resident, wife, mother of 4, and business executive (Provided) 

LOVELAND, OH – Your income statement is always flat – unless you go to the community and get approval for additional funding. Ohio public schools don’t receive increases to their revenue when our property values increase (HB 920) or inflationary costs rise.  These are the unique challenges our schools face.

On the other hand, costs go up.  All the time.  Structural costs of running a school ‘business’ – salaries, health care, building maintenance, utilities, security, safety, technology, etc. 

In 2014, the Loveland community voted to increase the school’s revenue stream with a direction to deliver going operations AND increase programming. Through introductions of new programs focusing on STEAM classes, AP and gifted curriculum, counseling, reading, and safety[1], Loveland schools have consistently improved.  As of 2019, they are ranked #22 out of 608 districts in Ohio for value added measures[2]

Now, here we are in 2020 and we want to sustain and optimize the community’s investment from 2014.  In that time, structural costs (ex. Healthcare up 10% in one year) have predictably risen. 

Yet, we have to go out for a public vote again.  Here are a few thoughts for you to consider:

  • Total expenses for the prior 5 years increased by an average of 3.82%[1]
  • General fund expenses (those funds used by revenue generated from property owners) for the prior 5 years increased by an average of 5.05%
  • CUPP operating expenses have increased by an average of 5.22%[2]

In private business and a personal budget, we have certain years when we are making R&D investments and expenses are higher than the average year.  The same goes for a school.  Take a look at the reasons why the costs went up since the 2014 levy and I guarantee they will be the same expenses going up in your personal or company budget (ex. healthcare, technology, safety, etc.). 

So, what does the future look like? The board has committed to keeping the general fund expenses under 3% for the next 4 years (the current forecast is at 2.70%)[3] and has already reduced $2.7 million in expenses[4].

[1] School Safety Update

[1] Department of Education Value Added Ranking

[1] Total expenses the district pays for EVERYTHING (classroom instruction, non-classroom instruction, non-operating (excluded) and excluded expenses as defined by the Ohio Department of Education – Expenditure Reporting Classification Chart (Revised) for FY14 and after.  Details for the actuals can be found on Ohio Open Checkbook.


[1] Loveland’s Five Year Forecast can be found here.  Historic five year forecasts can be found here: Page 13 contains historical expenses of 5.05%

If you’re interested in how the district is optimizing resources, look at some of the changes happening at our high school:

  • 418 students are enrolled in business classes[1]
  • 211 students are enrolled in applied technology classes

Like private business, there are supply and demand needs. This is a classic example where the district realized there was a demand and since 2015-16, invested to meet the demand.

Finally, imagine if you only received your paycheck twice per year and had to budget your money to cover 6 months at a time? This is the case for Ohio Public Schools. The district receives property tax twice per year.  Thus, the cash balance that the school maintains needs to be adequate to cover the recurring expenses of the district between payments.

Educating approximately 4,500 students in our community is no easy task. This a complex problem that from a revenue and cash balance perspective varies from what many of us encounter in the private business world each day. I encourage each of you to invest in our community’s students:  know the facts, consider what you want for your community and VOTE YES on March 17th. And after March 17th, let’s continue this dialogue and work with our State legislature to transform our current unconstitutional school funding.

[1]$file/Applied%20Tech-Business%20Board%20Presentation%20-%20Feb.%2018%2C%202020.pdfSlide 11 – Enrollment in Business Classes

– Lynn Mangan, resides in Miami Township, is a LCSD voter, and busines executive. She, and her husband Patrick have four children – two LHS graduates and two currently attending schools in the district.  

EDITOR’S NOTE: The preceding “Guest Column” was submitted for inclusion by Lynn Mangan  and approved for publication in PEOPLE’S VOICE on Loveland Beacon by members of the Editorial Board of Loveland Beacon. The author is not  a members of the Loveland Beacon staff and has received no compensation for this contribution. The Loveland Beacon encourages all voters to be informed, get the facts, visit: