Treasurer

Treasurer's Office Staff

 

Kimberley Napper - Treasurer / CFO

Kimberley has worked at J. L. Uhrig and Associates, Inc., as governmental accountant for the past twenty-one years.  Some of the auditing and accounting services she has been involved in providing include financial statement audits, compliance audits, Single Audits under OMB Circular A-133, agreed-upon procedures, GAAP conversion assistance and financial statement preparation in accordance with GAAP and the GFOA Certificate of Achievement Program.  Kimberley is a member of the Ohio Association of School Business Officials (OASBO) and the Association of Governmental Accountants (AGA). 

As Treasurer, she is hired by and reports directly to the Alexander Board of Education.  Kimberley is responsible for all financial activities of the District.  To oversee and safeguard the district funds and work closely with the Superintendent and the Board of Education to see monies are spent wisely and in the best interest of the students, school, and community.

Jonetta Niggemeyer - Accounts Payable / Receivable

Jonetta has been with the Treasurer’s Office since 2003 in a variety of duties. She is currently in charge of accounts payable and receivable. She posts all purchase transactions to District records, processes all vouchers and checks for the District, handles correspondence with vendors, records/posts all revenue received by the District from all sources (cash, checks, and electronic fund transfers). Jonetta can be reached at jniggemeyer@alexanderschools.org.

Kelly Jordan - EMIS / Insurance

Kelly has been with the Treasurer’s Office since 2004 in a variety of duties. She ran the payroll and insurance operation alone until 2008. Since then she works mainly on EMIS and the District's insurance program while assisting and backing up the payroll operation. The District offers medical, prescription, dental, and vision insurance and provides access to Life Insurance, Disability Insurance, and an IRS Section 125 Plan.  As the EMIS coordinator, Kelly is responsible for maintaining all data information for over 1,700 students.  Kelly can be reached at kmccarty@alexanderschools.org.

Lori Guthrie - Payroll

Lori joined the Alexander Treasurer's office in March 2020. Her duties include managing the payroll operations for over 300 employees. Some of these duties include maintaining employee leave records, filing monthly and quarterly tax reports, and verifying and processing STRS and SERS retirement reports for all employees. Lori can be reached at lguthrie@alexanderschools.org.

 

Five-Year Forecast

This section contains the District Five Year Forecast. This document is one of the most important, if not the most important, financial document prepared by the District. 

All financial decisions made by the Board of Education and Administration must be able to be funded. Funding comes from two basic places; State and Federal Grants or the General Operating Fund. State and Federal Grant funding are for specific services, with specific budgets, and are tracked by the State and/or Federal Agency who awarded the grant. Nearly all other spending in the District comes from the General Operating Fund. This Fund is tracked and projected using the Five Year Forecast. The basis for all financial decisions involving general operations of the District are required by Ohio law to be within the budgeting guidelines of the Five Year Forecast.

Ohio law provides that the Board of Education adopt the Five Year Forecast no later than October of each year and an update no later than the end of May each year. Anytime information becomes available that would change the Forecast, up or down, by 5% or more, the Forecast must be amended. The Forecast is included in the District's annual audit. The Forecast is submitted to the Ohio Department of Education each time it is approved by the Board of Education. You can view our Forecast and those of every other school in the State on their web site by clicking on the ODE link to the right. 

 

The Two Parts:
 

THE FINANCIAL DATA: This is the summarized financial data showing the past three years of actual figures, a three year average percent of change, and the next five years as projected. Each line is numbered and has the previous seven years of actual data as support. 

THE NARRATIVE: Each line of the Forecast has underlying assumptions. These assumptions, in this narrative format, explain the reasoning behind each line's projected movement, up or down, over the life of the forecast. This is a crucial element of the process since it allows the reader to see the multiple factors and thought process that went into the projections on a line-by-line basis.

 

FAQ REGARDING THE 1% EARNED INCOME TAX EFFECTIVE JANUARY 1, 2020

 

1. Who pays the school district income tax?
 

Any individual residing in the state of Ohio who lives during all or part of a tax year in a school district that levies the tax and has qualifying taxable “earned” income. A part-year resident must pay the SDIT based upon income received during the portion of the taxable year in which he/she is a resident of the school district that has enacted the tax. Individuals who work, but do not live, in a taxing school district are not subject to the district’s income tax.

 

2. What income is taxed?

 

Alexander’s income tax is an earned income tax that includes only wages, salaries, and other compensation and net earnings from self-employment (including income from partnerships), to the extent the income is included in modified adjusted gross income (MAGI), of the residents of the school district. The tax EXCLUDES all other types of income that are included in a traditional income tax base (pensions, interest, dividends, capital gains, etc.).

 

3. How is the tax collected?

 

The SDIT is collected in the same manner as the state income tax: through employer withholding, individual quarterly estimated payments, and annual returns. Employers are required to withhold the tax and submit payments to the state under the same rules and guidelines as they currently use to withhold the state income tax. Individuals subject to the tax are required to file an annual SDIT return.

 

4. How do I have school district income tax withheld by my employer?

 

You must notify your employer that you are a resident of a taxing school district by completing an IT-4. The IT-4 must include the school district name and four-digit school district number (Alexander Local School District - 0501). After you submit an IT-4 to your employer, your employer must withhold school district income tax from your pay. The IT-4 form can be printed here:

https://www.alexanderschools.org/docs/district/depts/2/ohio-tax-withholding-form.pdf

 

If your employer does not withhold enough or any school district income tax, you may be required to make estimated school district income tax payments. Additionally, if your employer is not withholding any tax after you’ve provided an IT-4, please send a detailed statement and a copy of your most recent W-2 to:

 

Employer Withholding Unit

P.O. Box 2476

Columbus, OH  43216-2476.

 

5. What happens if I do not file or pay the school district income tax?

 

An individual not filing or paying the SDIT will be penalized under the same provisions currently in effect for the Ohio individual income tax. The penalty for a late filed return is the greater of $50 per month up to $500 or 5 percent per month up to 50 percent of the tax. The penalty for the late payment of tax is double the interest rate charged. For interest information, see the Department of Taxation Interest Calculator at https://www-01.tax.state.oh.us/intc/InterestCalc/ or the Annual Certified Interest Rates posted at http://www.tax.ohio.gov/ohio_individual/individual/interest_rates.aspx.

 

For more information please see the Guide to Ohio’s School District Income Tax at:

https://www.tax.ohio.gov/portals/0/tax_analysis/tax_data_series/school_district_data/sditqa.pdf