WH Financial Recovery Plan Advances as District Closes FY25 Deficit Without Using Circuit Breaker Reserves
HANSON - October 8 - The Whitman-Hanson Regional School Committee received welcome news Tuesday night when Brian Hyde of TMS Management Solutions announced that the district successfully closed its fiscal year 2025 deficit without drawing from circuit breaker funds or excess and deficiency reserves—a significant reversal from projections just one month earlier. However, Hyde warned that fiscal year 2026 likely faces a deficit carried forward from FY25, and that FY27 budget planning will require “difficult staffing conversations” across the district.
The Full Story
Brian Hyde, who has worked with the TMS, The Management Solutions, since 2022 following his retirement from a career as a teacher, administrator, superintendent, and finance director, presented his first comprehensive report to the committee. Hyde emphasized that Whitman-Hanson is “not alone” in facing these challenges, noting the difficulty districts face finding qualified business managers.
The most significant revelation came regarding fiscal year 2025, which committee members had been told at the previous meeting would require using circuit breaker reimbursement funds and potentially excess and deficiency reserves to close a deficit. “The deficit discussed at previous meetings has been addressed,” Hyde announced. “We’re going to close the year out with zero.” The district achieved this by removing all FY25 encumbrances for unpurchased items, correcting withholding errors that had been charged to the general fund, reclassifying expenses appropriately to circuit breaker, building use, and summer school accounts, receiving refunds through expenditure lines from overpayments and tuition adjustments, and utilizing unexpected revenue overages.
This news generated palpable relief in the room, with committee member T.J. Roffey noting the announcement should have been highlighted more prominently. “That feels like a significant development,” he said. “I feel like that should be yelled out. That should have been like size 18.”
However, Hyde tempered the good news with warnings about the current and upcoming fiscal years. For FY26, the leadership team is currently “extrapolating all payroll and then reviewing and updating all expense encumbrances” to determine the true financial position. “We are aware that there was a general fund expenditure over deficit last year,” Hyde said. “We can only assume at this point that it’s going to impact FY26. I bet that it does.”
Superintendent Jeff Szymaniak has implemented a spending freeze until the exact FY26 numbers are confirmed. Hyde promised that if a deficit exists, “we will take appropriate action and report to you all steps committed by next November.” The district is actively “chasing revenue,” with approximately 25 percent of annual revenue—$15.9 million—received in the first quarter. Hyde specifically thanked Treasurer Marilyn Thompson and Executive Administrative Assistant for Special Education Lisa Forbes for pursuing Medicaid money and circuit breaker reimbursements.
Looking further ahead, Hyde announced that planning for fiscal year 2027 has begun in earnest, noting that the budget being developed now covers spending through June 2027—”which sounds like a faraway land, but it’s really right around the corner.” The leadership team will meet with principals and directors to “review staffing and budget expectations,” with Hyde acknowledging that “many difficult staffing conversations are going to take place.”
“That’s just across the Commonwealth. Again, it’s not new to Whitman Hanson,” Hyde explained, referencing the end of federal COVID relief funds and state budget shortfalls. “I think I read this week that the state is $500 million in the hole, the Commonwealth. Rhode Island is belly up.”
The Superintendent will examine “all staff’s individual class sizes,” review “every single caseload for all of our special educators and our paraprofessionals,” and analyze workplace responsibilities, with the goal of presenting “a budget for FY27 that’s efficient, accountable, and supported.”
Hyde praised the district’s current staff, describing everyone he has met as “extremely committed, extremely caring, and extremely competent,” with special recognition for Michelle Lindberg in HR, Jennifer Kroese in the superintendent’s office, Joey DePina in accounts payable, Charlene Guzman in payroll, Jason in IT, Treasurer Marilyn Thompson, and numerous others. “I really think the superintendent has done a nice job,” Hyde said.
Notably, Hyde emphasized the superintendent’s unusual level of involvement in business operations. “It is refreshing to be assigned to a district where the leadership, the superintendents are deeply entrenched in the business operations,” he said. “I go in a lot of districts. I’ve been in 12 districts in the past three years. And you don’t see that where they know their numbers.”
The district is also addressing overdue financial reporting. The FY25 end-of-year report, which received an extension from DESE Associate Commissioner Jay Sullivan, should be completed within the week. An OPEB (Other Post-Employment Benefits) actuarial report revealed a liability of $116.9 million, representing the theoretical cost if every employee left today. Hyde noted that while no district fully funds OPEB, DESE looks for “a dedicated revenue stream,” citing Foxborough’s example of receiving one dollar per ticket sold at Gillette Stadium. The FY23 audit has been completed, FY24 is currently being finalized, and work on FY26 will begin soon.
During public comment, parent Jennifer Roback expressed deep concern about potential special education cuts, sharing her personal experience with her son who receives special education services. “I was upset to learn the district had to rely on the circuit breaker to pay last year’s bills and even more alarmed by indication that cuts to special education are being considered,” she said, urging the committee to observe classrooms before making staffing cuts. “When staffing was reduced to the bare minimum, the numbers looked compliant on paper by what the regulations are. The reality in the classroom was very different.”
Committee member Stephanie Blackman questioned several budget line items showing over 100 percent expenditure, such as tuition to Massachusetts schools at 840.5 percent. Superintendent Szymaniak explained these represent encumbered funds, particularly for special education tuitions that must be committed upfront before quarterly circuit breaker reimbursements arrive. Hyde clarified that many high percentages represent locked funds rather than actual overspending.
The meeting also addressed the ongoing regional agreement review. Dawn Byers raised concerns about transportation cost calculations and the proposed two-thirds supermajority voting requirement, arguing both deviate from the principle of proportional representation. Justin Evans, representing the Whitman Select Board, warned that his board may not support the agreement if it raises the threshold for future amendments while delaying changes to the busing formula that some view as inequitable.
In more positive news, Assistant Superintendent Nikki Semas-Schneeweis announced that Whitman-Hanson has been selected to receive a $200,000 Barr Foundation Strengthening School Leadership grant over 20 months. The funding will support leadership development for principals, assistant principals, curriculum coordinators, and 10 future leaders, with a focus on succession planning as several principals approach retirement.
Students from Conley Elementary School presented their artwork and described their art education experience with teacher Mrs. Horton, showcasing clay turtle sculptures and tractor landscape drawings. High school student advisory committee members introduced themselves and announced the establishment of a student new food pantry near the junior lot, providing accessible food security support for students during school hours.
Why It Matters
The successful closure of the FY25 budget without tapping reserves provides critical breathing room for a district that has faced three years of delayed audits, multiple business manager transitions, and significant financial uncertainty. However, residents should understand that fiscal challenges continue, with likely deficits in FY26 and difficult budget decisions ahead for FY27. Parents of students receiving specialized services should monitor upcoming budget discussions closely, as staffing adjustments across all areas appear inevitable. The district’s partnership with TMS Management Solutions and the superintendent’s hands-on approach to finances represent important stabilizing factors, but the path to sustained fiscal health will require careful management and potentially difficult choices about programs and personnel.
Meeting Minutes
Key Motions & Votes
Motion: Approve meeting minutes from September 10, 2025. Outcome: Approved. Vote: Unanimous with one abstention. (Timestamp: 27:58)
Motion: Accept book surplus from Indian Head School library. Outcome: Approved. Vote: Unanimous. (Timestamp: 2:05:29)
Motion: Accept donation of friendship bench for high school courtyard. Outcome: Approved. Vote: Unanimous. (Timestamp: 2:06:35)
Motion: Waive three readings and approve Middle School Pathway Policy for submission to DESE by November 1st deadline. Outcome: Approved. Vote: Unanimous. (Timestamp: 2:04:44)
Motion: Extend meeting time to 8:45 PM. Outcome: Approved. Vote: Unanimous. (Timestamp: 2:03:27)
Motion: Postpone discussion of graduation costs to November meeting. Outcome: Approved. Vote: Unanimous. (Timestamp: 2:07:31)
MASC Resolution Votes
Resolution: Removing BMI testing from schools. Committee Position: Support. Vote: Unanimous.
Resolution: Reauthorization of previously approved resolutions (sanctuary laws for transgender students, special education reserve fund increase, board membership, local government preservation, financial literacy education, regional assessment reserve fund). Committee Position: Support. Vote: Unanimous.
Resolution: Fully adjusting Chapter 78 for inflation. Committee Position: Support. Vote: Unanimous.
Resolution: Equitable funding for non-regional school districts with high transportation costs. Committee Position: Oppose. Vote: 5-4.
Resolution: MSBA grants evaluation for Chapter 74 vocational schools. Committee Position: Oppose. Vote: 5-4.
Designation: Rosemary Hill designated as voting delegate for MASC annual conference, with Stephanie Blackman as alternate.
Public Comment
Jennifer Roback, parent of three children including one receiving special education services, expressed concern about potential special education cuts and urged the committee to observe classrooms and consider administrative rather than student service reductions. Dawn Byers raised concerns about the regional agreement’s transportation cost allocation and two-thirds voting requirement, arguing both violate proportional representation principles and may improperly burden Whitman. Justin Evans, Whitman Select Board representative, indicated his board may not support the regional agreement if transportation formula changes are delayed while voting thresholds are raised. Dawn Byers advocated for stronger promotion of the high school’s programs and equitable opportunities for students to visit during school hours.
What’s Next
The business office will complete its review of FY26 encumbrances and payroll to identify any deficits and report action plans at the November meeting. The leadership team will begin FY27 budget development meetings with principals and directors to review staffing and budget expectations. The policy subcommittee will present competency determination, artificial intelligence, and technology policies for review in November. The regional agreement committee will meet in early November to consider feedback from the school committee and both select boards. Athletic program questions will be distributed to committee members for future discussion. The Middle School Pathway Policy will be submitted to DESE by the November 1st deadline.
Disclosure: South Shore News founder Justin Evans is a current member of the Whitman Select Board.