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HUBBARD -- A city official said the joint cemetery's board of trustees is going "back to the drawing board" after a proposed levy aimed at improving the grounds and their roads was rejected.
City officials paused official business at last week's council meeting to discuss placing a 0.5-mill levy on November's ballot for the Hubbard Union Cemetery on Oakdale Avenue.
Councilwoman Robin Zambrini, D-2nd Ward, said the levy is needed because burials are going down because a lot of people are choosing cremation as an alternative.
"That accounts for a good part of our income; we also have the following projects that we would like to get done -- so when people ask us, 'How come the roads aren't paved in the cemetery?' We just don't have the money to pay for it," said Zambrini, who also serves as the cemetery board's chairwoman.
In addition to paving the roads, which Zambrini said would cost an estimated $300,000, the money also would go toward a columbarium, a permanent above-ground building, wall, or freestanding feature designed to hold cremation urns, which the board has discussed for the past several years.
Zambrini said the structure would cost approximately $13,000, "possibly more."
"No equipment -- our backhoe gets welded back together all the time -- we're looking at a cost between $40,000 and $100,000 for a new backhoe," Zambrini said. "We need a part-time clerk, because I am trying to do my best with it."
"I don't get paid for doing it, the board members don't get paid, and we're trying to do our best; we need to hire somebody to do the books, the financials. We need new roofs for the chapel, garage and office; they're leaking. That would cost between $50,000 and $70,000."
Zambrini said the cemetery also needs to start preparing for the future by exploring the cemetery's back lot to have it prepared, and a waterline and drains connecting to it would cost at least $175,000.
Township Trustee Eric Lamb read an email to officials that he already sent to Mayor Ben Kyle, city council and his fellow trustees, expressing concerns about supporting or discussing the levy before the cemetery's fiscal condition was fully understood, and introducing a plan to address their issues.
"I reviewed the cemetery's 2025 financial statements and three Ohio Auditor of State basic audit reports. It only took a few minutes to see that the cemetery spent more money than it brought in and was operating at a deficit," Lamb said. "I raised concerns regarding the cemetery's cash flow, reserves, budgeting, internal controls and long-term financial sustainability."
Lamb said that he offered his assistance during those discussions, suggesting that burial and service pricing be reviewed and additional revenue opportunities be explored -- but he was told his consulting services were not needed.
When he pointed out the cemetery was operating at a deficit, Lamb said officials said otherwise, and he was directed to look at the cemetery's bank account.
"However, a bank balance is not the same as operating results; the financial statements clearly show the expenditures exceed the revenues for the year, while cash flow reserves declined significantly," Lamb said.
Lamb said the township has not received meaningful updates during their meetings about how those issues are being corrected, adding that they haven't received any corrective action plan, regular financial reports or progress on auditor findings.
"We are now being asked to support a levy -- I believe the township and the city deserve to know what has been done over the last several months to correct these issues," Lamb said.
Lamb said the cemetery board operates without a dedicated fiscal officer, creating an additional oversight concern, and suggested cemetery officials should provide a comprehensive operating budget, reconciled financial statements and 60- and 90-day cash flow projections.
"I have no issues supporting the cemetery -- in fact, I want to see it succeed; however, before asking taxpayers for additional money, we have an obligation to demonstrate that existing resources are being managed responsibly," Lamb said. "Good government governance requires accountability first and additional funding second."
Trustee Jason Tedrow, acknowledging that the levy is intended for improvements, questioned how long the cemetery board could sustain itself financially.
Zambrini said she couldn't say, as they can't predict when someone's going to die, and that's part of the income.
She said the township is owed money that the board sought during a May meeting and is not seeking an advance.
"You're framing it as improvement costs -- I want to make sure where we're at financially, because if we're being asked for money in advance, and we're framing this for improvements," Tedrow said. "Is it because we're almost out of money? Because we're saying it's for roads, everything else, but if we're just going to be out of money, and that's why that's stated, that's what needs to be presented."
Tedrow noted hearing that the cemetery's fuel usage was $10,000 at one point and $6,300 last year, adding that they were large numbers.
"I'm looking at 150 gallons a month, probably on average, between diesel and gas, and for somebody that's telling me we're not doing burials -- it just seems like an exorbitant number," Tedrow said.
While city officials voted 6-1 in favor of the levy, with Councilman Jonathan Rose, D-at Large, the lone "no," the issue did not reach the ballot because the township trustees rejected it in a 1-2 vote, with Trustee Monica Baker being the lone "Yes" vote.
Baker, who sits on the cemetery board, later provided fuel usage numbers for the last few years during public comment -- $6,599 in 2022, $4,561 in 2023, $6,121 in 2024 and $6,229 in 2025.
Zambrini said Wednesday that cemetery officials are going to the drawing board and starting over, and they have no firm plans in place -- other than tightening their belt and watching finances.
"We may consider putting it (the levy) back on the spring -- we haven't discussed that quite yet, though," Zambrini said.
In terms of what it could take to sway the trustees into approving the levy in the future, Zambrini said they need to work together.
"They have questions about the way the bookkeeping's done, so working together to answer those questions so that everybody's satisfied going forward," Zambrini said.