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School budgets

1 of the 4 school districts based in Ashland County forecast running short by FY2030

Fiscal Year 2027 First Required Forecast (Fall)

Filed July–August 2026

Every Ohio school district files a budget forecast with the state: three years of actual figures, this year’s budget and the years ahead. On their own forecasts, 1 go below zero by FY2030 if their current levies are renewed and no new one passes, and 0 have already written in a new levy voters have not approved.

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FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026

Ashland County · the 4 school districts based here, added together

Cash, June 30, 2026
$37.8M

6.1 months of that year’s spending for them together; the typical one held 6.0 months

Runs short
1 of 4

districts by FY2030, if their levies are renewed and no new one passes

New levy in the forecast
0

districts count one voters have not approved

Forecasts that count a new levy in Ashland County

No forecast from a district based in Ashland County counts money from a new levy in this filing.

Districts based in Ashland County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Ashland City $17.1M 5.7 $11.0M — —
Hillsdale Local $8.8M 7.7 $4.4M — —
Loudonville-Perrysville Exempted Village $7.8M 6.3 −$1.2M FY2030 —
Mapleton Local $4.1M 4.8 $2.1M — —
Heartland Technical Education Centercareer center, in no total $10.7M 12.5 $13.5M — —

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“Below zero” is the balance with renewals counted and new levies not (line 12.010) — the year a district’s own forecast says it runs short unless something new is approved or spending changes.

Ashland County’s total: cash, unencumbered, unreserved — four different balances

The forecast has four balance lines, and each is the one before it with something taken away or added. They are easy to mix up, and they are not the same number.

Line ActualFY2026 BudgetFY2027 ForecastFY2030
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 37,847,753 39,229,379 11,001,949
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,213,380 − 1,055,970 − 1,055,970
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 36,634,373 38,173,409 9,945,979
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 6,262,001
12.010 With renewalsThe balance if every renewal passes and nothing new does. 36,634,373 38,173,409 16,207,980
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 36,634,373 38,173,409 16,207,980

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For past years the state asks for no renewal or new-levy money, so the unencumbered and unreserved balances are the same; cash is larger by what is already committed and set aside. In a forecast year the unreserved balance counts any new levy as if it had passed.

Ashland County’s forecast: its 4 districts added together, line by line

Each line added up across the districts, as they filed them with the state. Tap or hover over a line to see what it means.

Forecast line and description ActualFY2024 ActualFY2025 ActualFY2026 Current year budgetFY2027 Forecast year 1FY2028 Forecast year 2FY2029 Forecast year 3FY2030
01.010 General Property Tax (Real Estate)

Property tax on land and buildings — homes, farms and businesses — from levies voters have already approved.

 27,849,757 29,419,323 29,497,426 28,687,972 27,851,096 27,256,487 27,956,718
01.020 Tangible Personal Property Tax

Property tax on the equipment of utilities, such as power lines, pipelines and power plants.

 13,908,186 14,450,768 21,351,226 14,641,953 13,840,510 13,328,581 13,108,968
01.030 Income Tax

The school district income tax its residents pay on their earnings, where voters have approved one.

 4,755,504 5,164,817 5,309,372 5,458,099 5,552,246 5,648,143 5,745,825
01.035 Unrestricted Grants-in-Aid

State aid the district may spend on anything — mostly Ohio's school funding formula.

 27,769,352 27,071,409 26,923,271 27,155,283 26,813,315 26,749,422 26,527,350
01.040 Restricted Grants-in-Aid

State aid that must be spent on set purposes, such as help for pupils from low-income families.

 2,242,073 2,649,522 2,351,201 1,985,246 1,977,609 1,957,124 1,929,241
01.050 State Reimbursement for Property Tax Credits

The part of homeowners' property tax the state pays for them: the 10% and 2.5% rollbacks and the homestead exemption.

 3,480,616 3,659,615 3,684,850 4,654,484 4,323,436 4,170,389 4,418,077
01.060 All Other Operating Revenue

Everything else that comes in: fees, tuition from other districts, interest, rentals and gifts.

 4,825,072 4,756,295 4,834,858 4,479,770 4,250,876 4,083,639 3,941,596
01.070 Total Revenue

All of the revenue above, added together.

 84,830,561 87,171,749 93,952,205 87,062,807 84,609,088 83,193,785 83,627,775
02.040 Operating Transfers-In

Money moved into the general fund from the district's other funds.

 4,974 295 960,332 1,432 9,725 642 1,722
02.050 Advances-In

Money the general fund lent to the district's other funds, coming back.

 1,080,421 52,605 1,092,986 467,621 200,000 200,000 200,000
02.060 All Other Financing Sources

One-off money, such as refunds of past spending or the sale of property.

 161,776 132,797 261,299 136,782 137,612 140,377 143,208
02.070 Total Other Financing Sources

All of the other money coming in, lines 2.010 to 2.060, added together.

 1,247,170 185,697 2,314,618 605,835 347,337 341,019 344,930
02.080 Total Revenue and Other Financing Sources

Everything coming in for the year: revenue plus other money coming in.

 86,077,731 87,357,447 96,266,823 87,668,642 84,956,426 83,534,805 83,972,704
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 36,930,418 38,399,841 38,392,964 39,990,386 41,768,148 43,073,319 44,462,536
03.020 Employees' Retirement and Insurance Benefits

The district's share of staff pensions (STRS and SERS), health insurance, Medicare and workers' compensation.

 17,978,128 19,502,672 19,786,632 21,367,261 22,826,661 24,359,466 25,998,861
03.030 Purchased Services

Services bought from outside: utilities, repairs, contracted services and tuition paid for pupils taught elsewhere.

 10,609,901 11,834,009 11,718,508 12,142,776 12,568,203 13,010,244 13,469,574
03.040 Supplies and Materials

Textbooks, classroom supplies, fuel, food and other things the district buys.

 2,772,029 3,477,949 2,872,869 3,504,461 3,600,678 3,726,968 3,859,569
03.050 Capital Outlay

Equipment, buses and building improvements paid for from the general fund.

 795,567 660,084 111,788 491,761 773,829 579,735 787,875
04.050 Principal-HB 264 Loans

Repaying loans for energy-saving building work (House Bill 264).

 402,000 0 0 0 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 7,691 0 0 0 0 0 0
04.300 Other Objects

Other costs, such as the county's fees for collecting its taxes, audits, elections, insurance and memberships.

 1,679,083 1,449,341 1,841,987 1,799,506 1,882,543 1,867,906 1,902,655
04.500 Total Expenditures

Everything the district spends in the year, lines 3.010 to 4.300, added together.

 71,174,817 75,323,896 74,724,748 79,296,152 83,420,062 86,617,638 90,481,070
05.010 Operational Transfers-Out

Money moved out of the general fund to the district's other funds, such as food service or athletics.

 9,119,338 19,970,117 12,828,810 6,790,865 6,690,865 6,540,865 6,340,865
05.020 Advances-Out

Money the general fund lends to the district's other funds for a while.

 1,085,015 1,092,986 417,621 200,000 200,000 200,000 200,000
05.030 All Other Financing Uses

Other one-off money going out.

 0 0 (3,080) 0 0 0 0
05.040 Total Other Financing Uses

All of the other money going out, lines 5.010 to 5.030, added together.

 10,204,353 21,063,103 13,243,351 6,990,865 6,890,865 6,740,865 6,540,865
05.050 Total Expenditures and Other Financing Uses

Everything going out for the year: spending plus other money going out.

 81,379,170 96,386,999 87,968,099 86,287,017 90,310,927 93,358,503 97,021,935
06.010 Excess Of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses

The year's result: money in minus money out. A number in brackets means the district spent more than it took in.

 4,698,561 (9,029,552) 8,298,724 1,381,626 (5,354,502) (9,823,698) (13,049,232)
07.010 Beginning Cash Balance July 1 - Excluding Proposed Renewal/Replacement and New Levies

Cash in the general fund on July 1, the start of the school year — last year's ending cash.

 33,880,021 38,578,582 29,549,030 37,847,753 39,229,379 33,874,879 24,051,180
07.020 Ending Cash Balance June 30 - Excluding Proposed Renewal/Replacement and New Levies

Cash on June 30, the end of the year: the starting cash plus the year's result, before any renewal or new levy.

 38,578,582 29,549,030 37,847,753 39,229,379 33,874,879 24,051,180 11,001,949
08.010 Estimated Encumbrances June 30

Money already committed: purchase orders and contracts signed but not yet paid.

 1,221,739 1,068,466 1,213,380 1,055,970 1,055,970 1,055,970 1,055,970
10.010 Fund Balance June 30 For Certification of Appropriations

What is free to spend: the ending cash less money already committed and money set aside — often called the unencumbered balance.

 37,356,843 28,480,564 36,634,373 38,173,409 32,818,909 22,995,210 9,945,979
11.010 Income Tax - Renewal

An existing income tax the district expects voters to renew. Not yet voted on.

 0 0 0 0 0 0 0
11.020 Property Tax - Renewal or Replacement

Existing property tax levies the district expects voters to renew or replace. Not yet voted on.

 0 0 0 0 1,525,309 2,464,391 2,272,301
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 1,525,309 3,989,700 6,262,001
12.010 Fund Balance June 30 For Certificates of Contracts Salary Schedules, and Other Obligations

The balance if every renewal passes and nothing new does.

 37,356,843 28,480,564 36,634,373 38,173,409 34,344,218 26,984,910 16,207,980
13.010 Income Tax - New

A new income tax the district has written into its forecast. Not yet voted on.

 0 0 0 0 0 0 0
13.020 Property Tax - New

A new property tax levy the district has written into its forecast. Not yet voted on.

 0 0 0 0 0 0 0
13.030 Cumulative Balance of New Levies

The new levies above, added up year after year.

 0 0 0 0 0 0 0
15.010 Unreserved Fund Balance June 30

The state's bottom line: the balance with renewals and new levies counted as if voters approve them.

 37,356,843 28,480,564 36,634,373 38,173,409 34,344,218 26,984,910 16,207,980
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 219 195 210 205 228 198 197
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 2,368 2,378 2,355 2,352 2,342 2,366 2,378

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Dollars, except the two enrolment lines (20.010 and 20.015), which are pupils. A line that is zero in every year is left out, as the state’s report leaves it out — except the renewal and new-levy lines (11 and 13), which are always shown, because a zero there is the answer.

Ashland County’s schools: what their levies cost a home, test scores and spending →

Another county or district

From the Ohio Department of Education and Workforce’s bulk forecast files — the filings its Forecast Submissions report shows one district at a time, to the dollar. A county’s figures are the traditional districts the state files under it, added together; Ohio’s are all of them. Each district writes its own forecast, and nothing here is estimated. The 49 career centers file their own forecasts and are listed under their home county, but are in no total: each serves several counties.