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School budgets

2 of the 7 school districts based in Ashtabula 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, 2 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

Ashtabula County · the 7 school districts based here, added together

Cash, June 30, 2026
$55.9M

4.0 months of that year’s spending for them together; the typical one held 4.2 months

Runs short
2 of 7

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 Ashtabula County

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

Districts based in Ashtabula County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Ashtabula Area City $6.5M 2.0 $42.6K — —
Buckeye Local $9.8M 5.2 $3.6M — —
Conneaut Area City $7.5M 3.8 −$3.5M FY2030 —
Geneva Area City $13.7M 5.6 $5.2M — —
Grand Valley Local $5.5M 4.8 $2.4M — —
Jefferson Area Local $6.8M 4.0 −$2.7M FY2030 —
Pymatuning Valley Local School District $6.2M 4.2 $56.9K — —
Ashtabula County Technical And Career Centercareer center, in no total $9.3M 8.6 $12.3M — —

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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.

Ashtabula 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. 55,887,266 56,417,438 (1,420,670)
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,446,223 − 1,625,000 − 1,625,000
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 358,077 − 358,077 − 358,077
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 54,082,966 54,434,361 (3,403,747)
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 8,519,670
12.010 With renewalsThe balance if every renewal passes and nothing new does. 54,082,966 54,434,361 5,115,923
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 54,082,966 54,434,361 5,115,923

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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.

Ashtabula County’s forecast: its 7 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.

 43,920,505 47,700,589 46,778,720 46,645,470 44,624,094 44,238,494 46,225,275
01.020 Tangible Personal Property Tax

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

 7,549,980 7,947,189 8,086,930 8,669,024 8,688,596 8,704,003 8,738,023
01.030 Income Tax

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

 4,350,143 4,678,691 4,912,290 5,119,728 5,338,575 4,734,040 1,162,608
01.035 Unrestricted Grants-in-Aid

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

 80,747,472 81,262,781 81,672,633 82,213,809 79,724,863 78,652,756 77,910,345
01.040 Restricted Grants-in-Aid

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

 10,842,967 13,255,421 11,808,159 11,722,735 11,688,749 11,350,436 11,148,972
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.

 6,659,940 7,298,281 7,364,141 7,862,577 8,181,650 8,038,317 8,283,153
01.060 All Other Operating Revenue

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

 10,607,585 9,136,465 11,039,070 9,005,328 8,527,145 8,226,009 8,012,131
01.070 Total Revenue

All of the revenue above, added together.

 164,678,590 171,279,417 171,661,942 171,238,671 166,773,672 163,944,055 161,480,507
02.040 Operating Transfers-In

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

 1,000,656 948,306 11,019,914 0 0 0 0
02.050 Advances-In

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

 5,253,650 3,178,782 1,076,714 1,562,095 1,250,000 1,250,000 1,250,000
02.060 All Other Financing Sources

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

 239,712 125,229 247,309 191,377 191,377 191,377 191,377
02.070 Total Other Financing Sources

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

 6,494,018 4,252,315 12,343,935 1,753,472 1,441,377 1,441,377 1,441,377
02.080 Total Revenue and Other Financing Sources

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

 171,172,608 175,531,733 184,005,878 172,992,141 168,215,049 165,385,432 162,921,884
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 72,479,304 80,641,883 81,991,495 83,943,913 86,356,225 89,656,674 92,922,241
03.020 Employees' Retirement and Insurance Benefits

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

 35,486,622 38,659,998 42,404,575 44,774,131 47,095,581 50,088,073 53,243,335
03.030 Purchased Services

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

 27,890,463 30,628,120 32,818,328 32,868,237 33,066,343 33,873,947 34,704,550
03.040 Supplies and Materials

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

 5,040,159 5,368,393 5,401,806 5,026,359 5,183,619 5,136,612 5,074,709
03.050 Capital Outlay

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

 3,379,926 3,383,973 1,212,335 1,101,414 1,179,198 975,178 1,137,278
04.050 Principal-HB 264 Loans

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

 210,000 215,000 165,000 0 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

 219,000 0 0 0 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 13,609 2,860 4,361 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.

 1,836,176 2,189,772 2,077,669 2,102,566 2,153,141 2,205,330 2,252,387
04.500 Total Expenditures

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

 146,555,258 161,090,000 166,075,569 169,816,620 175,034,109 181,935,814 189,334,501
05.010 Operational Transfers-Out

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

 5,332,958 34,230,638 13,718,427 1,395,350 1,425,350 1,435,350 1,445,350
05.020 Advances-Out

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

 3,224,782 1,132,437 1,795,171 1,250,000 1,250,000 1,250,000 1,250,000
05.040 Total Other Financing Uses

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

 8,557,740 35,363,075 15,513,598 2,645,350 2,675,350 2,685,350 2,695,350
05.050 Total Expenditures and Other Financing Uses

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

 155,112,998 196,453,075 181,589,167 172,461,970 177,709,459 184,621,164 192,029,851
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.

 16,059,610 (20,921,341) 2,416,711 530,171 (9,494,410) (19,235,732) (29,107,966)
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.

 58,332,286 74,391,896 53,470,554 55,887,266 56,417,438 46,923,027 27,687,295
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.

 74,391,896 53,470,554 55,887,266 56,417,438 46,923,027 27,687,295 (1,420,670)
08.010 Estimated Encumbrances June 30

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

 841,184 454,849 1,446,223 1,625,000 1,625,000 1,625,000 1,625,000
09.030 Budget Reserve

A rainy-day reserve.

 358,077 358,077 358,077 358,077 358,077 358,077 358,077
09.080 Subtotal

All of the money set aside, lines 9.010 to 9.070, added together.

 358,077 358,077 358,077 358,077 358,077 358,077 358,077
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.

 73,192,635 52,657,628 54,082,966 54,434,361 44,939,950 25,704,218 (3,403,747)
11.010 Income Tax - Renewal

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

 0 0 0 0 0 835,419 4,650,432
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 0 606,766 1,213,537 1,213,516
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 606,766 2,655,722 8,519,670
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.

 73,192,635 52,657,628 54,082,966 54,434,361 45,546,716 28,359,940 5,115,923
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.

 73,192,635 52,657,628 54,082,966 54,434,361 45,546,716 28,359,940 5,115,923
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 874 816 812 780 735 744 666
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 10,422 10,211 9,894 9,750 9,537 9,276 9,124

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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.

Ashtabula 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.