
Essentials of School Funding & Finance 2025-2026
- Registration Closed
Date: 06/17-18/2025
Location: OASBO Conference Center | 98 Commerce Park Drive | Westerville, OH 43082
Fee: $200 (Member) / $400 (Non-Member)
Please note: Registration for this course is in-person only. On-demand registration will be available following the course.
A course for those seeking their treasurer’s license through OASBO’s, Ohio Department of Education & Workforce Approved Pathway 3, or for all types of business officials. This course provides comprehensive content in the areas of the history of school funding in Ohio, local taxation - including the complexities of tax abatements, the components of state funding, the details of issuing debt, the mechanics of financial reporting, grant accounting and management, EMIS requirements, tuition and student related costs to recapture, preparing for and responding to audits.
If you are also interested in college credit for this course, click here to register with Ashland and notify Katie Johnson at katie@oasbo-ohio.org that you are pursuing Ashland credit. You must register with OASBO and Ashland to receive credit from both.
Agenda - Day 1
8:00 a.m.
Module 1: History of School Funding in Ohio
Ryan Pendleton, Executive Director, Shared Services Alliance (SSA)
9:00 a.m.
Break
9:15 a.m.
Module 2: State Funding
(Biennial Process, Foundation Formula, Guarantees, Components of Formula, Categorical Aid)
Elena Sanders, Senior Financial Manager; Office of Budget and School Funding, Ohio Department of Education & Workforce
Standards: 1.2, 1.5; 2.3; 4.1; 5.3
10:30 a.m.
Break
10:45 a.m.
Module 3: EMIS (Why Data counts, compiling, validating, reporting, certifying district data) (CPIM Approved)
Elizabeth Davis, EMIS Assistant Manager, Meta Solutions
Standards: 1.2; 5.1-5.3
11:45 a.m.
Lunch
12:30 p.m.
Module 4: Why Kids Count (Tuition, Excess Costs, SF6, SF14, Catastrophic Costs and More) (CPIM Approved)
Leanne Sidley, Area Coordinator; Region 8, Ohio Department of Education & Workforce
1:30 p.m.
Break
1:45 p.m.
Module 5: Grant Accounting & Management (State/Federal Grants, Supplant, Supplement, Maintenance of Effort, Indirect Costs, PCRs, FERs) (CPIM Approved)
Brian Jones, CFO, Ohio Department of Education & Workforce
TJ Cusick, Treasurer/CFO, Worthington City Schools
3:15 p.m.
Adjourn
Day 2
8:00 a.m.
Module 6: Local Taxation - Property Taxes and Millage Rates
(Property Values, Levies, Rates and Reduction Factors, Income Tax and Debt Limitations) (CPIM Approved)
Meghan Sullivan-Homsher, Consultant, Frontline Education
Stacy Overly, Consultant, Frontline Education
Standards: 1.1, 1.3-1.6; 2.1-2.4; 3.1-3.2; 4.1-4.3; 5.3
9:45 a.m.
Break
10:00 a.m.
Module 7: Impacts on Local Tax Revenue
(Board of Revisions, Abatements, TIFs, Enterprise Zones (EZs), CRAs and Other Development Incentives) (CPIM Approved)
David Seed, Partner, Brindza McIntyre & Seed LLP
Standards: 1.1-1.5; 2.1, 2.4; 4.1-4.3; 5.3
11:00 a.m.
Break
11:15 a.m.
Module 8: Debt Issuance (Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings) - Part 1 (CPIM Approved)
Matt Stout, Partner, Bricker Graydon LLP
Zach Logan, Director, Bradley Payne Advisors
Patrick King, Managing Director, Stifel
Standards: 2.1-2.2, 2.4; 4.2-4.3
12:30 p.m.
Lunch
1:15 p.m.
Module 8: Debt Issuance (Role of the Professional, Steps in the Process, Types of Issuances, Disclosures, Ratings) - Part 2 (CPIM Approved)
Matt Stout, Partner, Bricker Graydon LLP
Zach Logan, Director, Bradley Payne Advisors
Patrick King, Managing Director, Stifel
Standards: 2.1-2.2, 2.4; 4.2-4.3
2:00 p.m.
Break
2:15 p.m.
Module 9: Financial Reporting - Requirements, Deadlines, CAFRs, Board and Community Reports, Financial Transparency (CPIM Approved)
Jeremy Buskirk, Senior Manager, Baker Tilly Municipal Advisors, LLC
3:15 p.m.
Break
3:30 p.m.
Module 9: Annual Audits (CPIM Approved)
Jim Rader, Chief Auditor, Ohio Auditor of State's Office
Andrew Pizzulo, Financial Operations Coordinator, Shared Services Alliance (SSA)
4:30 p.m.
Adjourn

Ryan Pendleton
Executive Director, Shared Service Alliance (SSA)
Ryan Pendleton is the Executive Director of the Shared Services Alliance where he coordinates financial and operations support for northeast Ohio school districts through the Educational Service Centers of Northeast Ohio, Medina, and Lorain Counties.
Ryan is very active in state and federal issues concerning education and the potential impact on the students of Ohio. He is a member of the Fair School Funding Work Group, co-chairing both the Base Cost and Analysis and Support Groups. As an inaugural member of the Work Group, Ryan made significant contributions to creating and advocating for Ohio’s new state funding formula. His efforts contributed to the Fair School Funding Formula being included in the 2022-2023 Biennium Budget.
Ryan is a Leadership Akron Class 32 graduate and dedicated to serving the community, in particular the students across Ohio. Prior to working at North Coast Shared Service Alliance, Ryan was the CFO/Treasurer of Akron Public and Barberton City Schools and worked previously as a financial advisor.
Ryan earned a BA in Business Administration from Malone College and an MBA from Cleveland State University.

Elena Sanders
Senior Financial Manager, Office of Budget and School Funding, Ohio Department of Education & Workforce
Elena Sanders is a Senior Financial Manager at the Ohio Department of Education and Workforce (ODEW) Office of Budget and School Funding, where she oversees the state foundation funding and other state funding programs. Prior to coming to that office, she was an Assistant Director in the Office of Federal programs. She has an Ohio Treasurer’s license and master’s degree in educational administration and supervision. Elena is the captain of the USTA 3.0 tennis team and this year the team advanced into the districts to compete in Cincinnati.

Elizabeth Davis
EMIS Manager, Meta Solutions

Leanne Sidley
Area Coordinator, Region 8, Department of Education & Workforce
Leanne Ashby-Sidley is an Area Coordinator for the Department of Education & Workforce (previously Ohio Department of Education) Center for Advancing Professional Supports in the office of Field Services. She has been with the Department for over 15 years serving the State’s Region 8 of Lake, Geauga, Ashtabula, Trumbull, Mahoning, Portage and Summit counties. Prior to becoming an Area Coordinator Leanne was a District Treasurer for 8 years, a corporate accountant and worked in banking.
Brian Jones
CFO, Office of Fiscal, Ohio Department of Education & Workforce
Brian currently serves as the Chief Financial Officer (CFO) of the Ohio Department of Education and Workforce. Brian has a quarter century of senior leadership experience in Ohio’s state education agency guiding its fiscal and grant responsibilities.
Leading Ohio’s education agency team on grant and fiscal mandates for nearly two decades, Brian guides a large team with a multi-billion dollar portfolio of fiscal oversight mandates. Those mandates encompass federal financial compliance, internal control structure, risk assessment and subrecipient monitoring for the agency.
Prior to joining the state education agency, Brian served as an Audit Supervisor with both the Auditor of State (AoS) and the Ohio Department of Development. During his tenure with the AoS, he led the agency’s auditing responsibilities of the Department Human Services at both the state and county levels. While with the Department of Development, he was responsible for financial/programmatic compliance audits and technical assistance to numerous cities, counties and not-for-profits.
Brian is seen as a national leader in education fiscal policy, and he has presented at both state and national level conferences on both fiscal management and auditing in the education environment.

TJ Cusick
Treasurer/CFO, Worthington City Schools
TJ Cusick is the Treasurer for Worthington City School District. He has been with Worthington for 17 years and worked for a regional CPA firm prior to coming to Worthington. He is responsible for the day to day operations of the District, including budgeting, payroll and investment management. He is a licensed CPA in the state of Ohio, was an elected school representative for the Ohio GFOA, and recipient of the 2016 OASBO distinguished service award for his service providing continuing education for its members. He is originally from Steubenville, Ohio, married to Stacey, with one son and a killer pug.

Meghan Sullivan Homsher
Senior Analytics Advisor, Frontline Education
Meghan Sullivan-Homsher joined Frontline Education on Feb. 1, 2022. She was previously with the Ohio Department of Taxation and has been a great resource to Ohio schools. Meghan had been with the Tax Analysis Division of ODT since 2005. Her responsibilities have included providing analysis of proposed legislation and contributing to department publications. Meghan’s specific areas of interest include property tax, school district income tax, and state/local revenue sharing.

Stacy Overly
Senior Analytics Advisor, Frontline Education
Stacy Overly provides direct financial services to clients. He has over 30 years of experience serving as school district treasurer, including 25 plus years of developing financial forecasting tools, and providing instruction and training opportunities attended and used by over two hundred of Ohio’s public school treasurers. Stacy works with clients to analyze trends and review local economic data to help determine a long-term operating strategy for the organization. He holds his Master of Business Administration and his Bachelor of Business Administration in Finance from Ohio University.

David Seed
Partner, Brindza McIntyre & Seed LLP
Mr. Seed devotes his practice to state and local taxation through the representation of boards of education in school finance matters, including tax valuation and classification, tax incentives, tax levy issues, and general financial issues. Mr. Seed practices extensively in administrative proceedings and litigation before county boards of revision, the State of Ohio Department of Taxation, the Ohio Board of Tax Appeals, courts of common pleas, courts of appeal, and the Ohio Supreme Court in real estate tax valuation and exemption matters.
Matt Stout
Partner, Bricker Graydon LLP
Matt Stout is a partner in Bricker Graydon's Public Finance group and practices in the areas of public finance and public law, emphasizing school and local government law. He assists and advises with the documentation and issuance of general obligation and revenue bond transactions for municipalities, school districts, and other political subdivisions; assists and advises municipalities, school districts, and other political subdivisions with tax-exempt lease purchase financings; and provides general counsel assistance to political subdivisions.

Zach Logan
Director, Bradley Payne Advisors
Mr. Logan joined Bradley Payne Advisors in January 2019, bringing over 14 years of investment banking experience at firms including Ross, Sinclaire & Associates, RBC Capital Markets, and Seasongood & Mayer. He has structured over $5 billion in debt financings for a broad range of public and private clients, including governments, schools, universities, utilities, and healthcare institutions. A Registered Municipal Advisor with the MSRB and SEC, he holds a Series 50 license. Mr. Logan earned a BBA from the University of Cincinnati’s Carl H. Lindner Honors-PLUS Program, concentrating in Finance and Accounting. Earlier in his career, he spent four years in portfolio management at Johnson Investment Counsel.

Patrick King
Managing Director, STIFEL
Patrick King joined Stifel in April 2009 after entering the public finance business in 2001 and has worked on hundreds of financings with a par amount of more than $4 billion. Mr. King’s experience includes financings for cities, school districts, libraries, counties, special districts, authorities, and park districts in Ohio. Mr. King received a Masters of Public Administration from John Glenn Institute at The Ohio State University and a Bachelors of Arts from the University of Dayton. He maintains Series 7 and 53 licenses. Mr. King is active in the central Ohio community and currently serves on the Board of Trustees for the Solid Waste Authority of Central Ohio, the Columbus Metropolitan Library’s Friends of the Library, and the Hospital Commission of Franklin County.

Jeremy Buskirk
Senior Manager, Baker Tilly Municipal Advisors, LLC
Jeremy is a senior manager with the Ohio team of Baker Tilly Municipal Advisors. He has over 15 years of Ohio school experience, serving as treasurer/CFO and other administrative roles, as well as experience performing financial and compliance audits for government entities. During his time with both Baker Tilly and school districts, he has participated in numerous bond and note issuances.
Jeremy received his B.A. from Spring Arbor Universityin 2005 and his Masters of Business Administration from Mount Vernon NazareneUniversity in 2009.
Jeremy is also active in his community as a member ofthe board of directors for the Big Walnut Chamber of Commerce.

Jim Rader
Assistant Chief Auditor, Office of Ohio Auditor of State
James Rader is an Assistant Chief Auditor with the Ohio Auditor of State’s Central Region. He has a bachelor’s degree in Accounting from Ashland University and has been with the State Auditor’s Office since 2000. He currently is one of three chiefs that oversee the 15 counties in Central Ohio covered by the Central Region.

Andrew Pizzulo
Financial Operations Coordinator, Shared Services Alliance (SSA)
Andrew recently started as the Financial Operations Coordinator at SSA in November of 2022. Prior to that he was the ESSER Coordinator for Akron Public Schools, responsible for the planning and usage of nearly $150 million in ESSER money. He provided the oversight of the ESSER funds to ensure they were used equitably for all students.
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