Brimfield opened the year in the red, but 'financial hiccup' has a solution

Brimfield Township budget hit a new low this year, when Fiscal Officer Jasmine Golden noted in early January that the general fund was $53,020 in the hole and the fire department only had $50,000.

In the state auditor’s annual review of Brimfield’s 2024 finances, they found problems with certain withdrawals from the Brimfield-Tallmadge Joint Economic Development District (JEDD) and advised the township to repay the money.

The auditor found that the bulk of the money — almost $150,000 — had been used to purchase vehicles, township Trustee Nic Coia said, adding that he had been told “multiple times” by former Fiscal Officer John Dalziel that such purchases were allowable. Police Chief Roy Mosley stated that he had built his budget on the same understanding.

“Essentially what happened is money was spent out of the JEDD. We were told not to spend it that way. The [previous] fiscal officer spent it out of those funds instead of the department funds. Those departments have now had to pay that money back into the JEDD M&I fund,” Coia said during the trustees’ Jan. 2 meeting.

Brimfield’s financial records as of Dec. 28, 2025, showed the township’s general fund at $94,771.19, the special levy fire fund at $90,845, and the special levy police fund at $1,451,262.78. The Brimfield-Tallmadge JEDD Maintenance & Improvement (M&I) fund held $121,801.67.

On Dec. 29, 2025, township records show a $146,091 withdrawal from the general fund, a $50,459 withdrawal from the special levy fire fund, and a $229,748 withdrawal from the special levy police fund. All the withdrawals are marked “audit adjustment.”

Also on Dec. 29, and also noting “audit adjustment,” Golden — who was not at the helm when the problematic withdrawals were made — transferred the same totals into the JEDD M&I Fund, which showed a $426,298 increase.

That’s when the red ink appeared.

As of Dec. 31, 2025, Brimfield’s general fund showed a negative $53,661 balance. The special levy fire fund held $39,661.75, and the special levy police fund totaled $1,221,475.02. The replenished Brimfield-Tallmadge JEDD M&I fund held $548,099.67.

As of Feb. 9, Brimfield’s ledger reflected the general fund holding $41,624.66, the fire fund totaling $190,113.18 and the police fund solid at $1,100736.20.

Golden told The Portager back in January that the state was aware the township was opening in the red and could remain so until Brimfield receives its first property tax disbursement in March. She could not say what that amount will be, but the Portage County auditor’s office estimates it will be about $3 million, most of which flows directly into approved levy and bond funds.

Brimfield will be able to meet its administrative personnel payroll and other operating bills, all of which comes from the general fund, Golden said.

Dalziel's take

Speaking during the trustees’ Jan. 2 meeting, Coia said Dalziel had been told twice not to do so, but “he still went ahead and made the payments that way.”

Dalziel stated in an email to The Portager that the trustees approved all the expenditures. He said the JEDD agreement contained “gray areas” that allowed him to spend as he did.

“I do not recall any letters, emails or conversations regarding this subject from them,” he wrote, referencing Brimfield’s board of trustees. “All of these conversations about JEDD M&I expenditures were done in open board meetings with department heads and the board.”

What's next

Eying what’s left in the fire department’s ledger, Fire Chief Craig Mullaly asked the trustees if he would still have funds to purchase items the trustees had promised.

“The ambulance that is coming was promised out of the M&I fund. If that is now not allowable … I got to cancel an ambulance. I don’t have the money,” he said, adding that he’d anticipated purchasing a fire engine, which is “a significant cost.”

“I hope we’re on the same path. I know we are. I just want to say it out loud. I have to have those funds,” he said.

That “same path” means asking the JEDD’s board of directors to retroactively, back to Jan. 1, 2024, allow M&I funds to be used to purchase vehicles and equipment. If the board would agree, the township could retrieve its money and return it to the general, police and fire department funds.

In short, the rule change would mean that M&I money can and could be used for vehicles and equipment, so the money that Brimfield had to repay in 2025 could be funneled back to the township funds that were diminished.

“That would allow us retroactively to put that money back into those accounts,” Coia said, characterizing the matter as a “financial hiccup.”

That request is still pending.

What's a JEDD

Brimfield and Tallmadge are partners in a Joint Economic Development District (JEDD), formed Jan. 1, 2004. Brimfield provides police, fire, EMS and street services, as well as planning for the district. If needed, Tallmadge provides water and sewer services and economic development assistance. In return, both communities gain increased revenue through income tax.

JEDD M&I funds are reserved for public infrastructure, site enhancements and economic development within the JEDD. 

The JEDD comprises 70% of Brimfield Township, mostly in the commercial/industrial areas south of I-76, but also includes the area north of 76 west of Mogadore Road and south of Howe Road. Industrial and commercially zoned areas of Brimfield are also included in the JEDD.

The JEDD allows Brimfield to have a say in the area’s development and prohibits Tallmadge from annexing the area and developing it for its own benefit, Coia said.

JEDD income tax rates were set at 1.5% from Jan. 1, 2020, through Dec. 31, 2021, rose to 1.75% from Jan. 1, 2022, through Dec. 31, 2024, then rose again to 2% on Jan. 1, 2025. Additional scheduled increases will see the rate increase again until it reaches 2.25% by 2028.
According to the city of Tallmadge’s website, income tax revenue generated in the JEDD for 2024 exceeded $3.3 million. 

Tallmadge and Brimfield split income tax revenue the JEDD produces, with Tallmadge reserving its 55% share for general operations and directing 5% to the M&I fund. Brimfield earmarks 10% of its 45% share to the M&I fund.