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School budgets

1 of the 7 school districts based in Clark 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 1 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

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

Cash, June 30, 2026
$125.1M

5.6 months of that year’s spending for them together; the typical one held 4.8 months

Runs short
1 of 7

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

New levy in the forecast
1

district counts one voters have not approved

Forecasts that count a new levy in Clark County

1 school district have written money from a new levy into this forecast, on the state’s lines for a new income tax (13.010) or property tax (13.020). Voters have not approved it. The unreserved balance counts it as if they had; the balance before it does not.

District New levy New-levy money in FY2030 Cash, June 30 FY2026 Months of spending FY2030 without it 12.010 FY2030 with it 15.010
Clark-Shawnee Local Income, from FY2027 $1.7M $5.1M 2.6 $2.6M $7.1M

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Most cash first until a heading is sorted, measured in months of FY2026’s spending (line 4.500), so a large district and a small one can be compared. A forecast only shows a levy its district chose to write in; a levy on a ballot can be missing from it, and one written in may never reach a ballot. What is on the November 3 ballot →

Districts based in Clark County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Clark-Shawnee Local $5.1M 2.6 $2.6M — Income
Greenon Local $10.8M 6.6 $8.9M — —
Northeastern Local $15.1M 4.6 $13.6M — —
Northwestern Local $8.8M 4.8 −$386.3K FY2030 —
Southeastern Local $4.0M 3.7 $293.7K — —
Springfield City School District $64.8M 6.8 $5.2M — —
Tecumseh Local $16.5M 5.6 $4.2M — —
Springfield-Clark Countycareer center, in no total $16.8M 12.3 $10.3M — —

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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.

Clark 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. 125,104,729 116,168,156 32,048,226
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 3,516,129 − 3,757,105 − 3,757,105
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 647,434 − 647,434 − 647,434
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 120,941,166 111,763,617 27,643,687
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 864,695 + 6,743,321
12.010 With renewalsThe balance if every renewal passes and nothing new does. 120,941,166 112,628,312 34,387,008
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 90,528 + 4,538,696
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 120,941,166 112,718,840 38,925,704

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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.

Clark 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.

 77,770,329 78,619,917 88,677,839 81,883,359 84,101,562 86,393,170 87,884,516
01.020 Tangible Personal Property Tax

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

 5,117,728 5,250,235 5,834,465 6,016,231 6,081,561 6,124,500 6,207,902
01.030 Income Tax

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

 10,203,652 11,053,618 11,406,371 11,717,509 12,022,163 12,318,442 12,622,629
01.035 Unrestricted Grants-in-Aid

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

 120,490,176 123,838,038 122,661,203 121,738,442 120,645,661 120,418,736 120,476,433
01.040 Restricted Grants-in-Aid

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

 16,454,791 17,587,231 16,166,276 15,382,906 15,235,124 15,156,102 15,134,827
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.

 9,022,061 9,437,344 9,954,137 12,881,080 13,104,067 12,645,559 13,244,154
01.060 All Other Operating Revenue

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

 14,924,110 15,018,948 14,852,943 13,605,407 12,875,686 12,587,937 12,316,202
01.070 Total Revenue

All of the revenue above, added together.

 253,982,847 260,805,333 269,553,234 263,224,935 264,065,825 265,644,447 267,886,663
02.040 Operating Transfers-In

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

 1,119,033 191,736 1,194 40,000 0 0 40,000
02.050 Advances-In

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

 15,200,913 1,401,572 2,832,949 2,041,058 2,050,000 2,700,000 1,800,000
02.060 All Other Financing Sources

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

 695,969 550,563 312,149 292,917 292,917 292,917 292,917
02.070 Total Other Financing Sources

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

 17,015,915 2,143,872 3,146,292 2,373,975 2,342,917 2,992,917 2,132,917
02.080 Total Revenue and Other Financing Sources

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

 270,998,762 262,949,204 272,699,526 265,598,910 266,408,741 268,637,363 270,019,580
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 138,270,298 149,867,322 149,917,411 150,882,119 154,664,601 158,690,235 162,938,092
03.020 Employees' Retirement and Insurance Benefits

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

 57,205,176 63,256,365 65,979,554 67,998,254 72,056,095 76,757,294 81,985,173
03.030 Purchased Services

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

 31,425,227 36,380,682 36,262,840 36,766,468 38,056,980 39,403,684 40,809,530
03.040 Supplies and Materials

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

 10,869,312 11,484,146 10,450,740 11,599,288 11,944,894 13,281,000 15,901,391
03.050 Capital Outlay

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

 1,451,760 1,289,795 1,020,444 768,808 847,925 1,001,867 1,010,505
04.050 Principal-HB 264 Loans

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

 65,000 70,000 70,000 0 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 10,178 4,130 2,065 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.

 2,889,355 3,372,297 3,585,346 3,274,176 3,332,184 3,391,845 3,453,215
04.500 Total Expenditures

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

 242,186,306 265,724,737 267,288,400 271,289,113 280,902,679 292,525,924 306,097,907
05.010 Operational Transfers-Out

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

 3,583,443 8,916,583 1,271,369 1,436,369 1,396,369 1,396,369 1,436,369
05.020 Advances-Out

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

 15,051,122 10,696,937 1,455,723 1,810,000 1,810,000 1,810,000 1,810,000
05.030 All Other Financing Uses

Other one-off money going out.

 739 10,000 44 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.

 18,635,304 19,623,520 2,727,136 3,246,369 3,206,369 3,206,369 3,246,369
05.050 Total Expenditures and Other Financing Uses

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

 260,821,610 285,348,257 270,015,536 274,535,482 284,109,048 295,732,293 309,344,276
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.

 10,177,152 (22,399,054) 2,683,990 (8,936,572) (17,700,307) (27,094,929) (39,324,695)
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.

 134,642,639 144,819,791 122,420,738 125,104,729 116,168,156 98,467,851 71,372,923
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.

 144,819,791 122,420,738 125,104,729 116,168,156 98,467,851 71,372,923 32,048,226
08.010 Estimated Encumbrances June 30

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

 5,419,427 6,276,922 3,516,129 3,757,105 3,757,105 3,757,105 3,757,105
09.030 Budget Reserve

A rainy-day reserve.

 647,434 647,434 647,434 647,434 647,434 647,434 647,434
09.080 Subtotal

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

 647,434 647,434 647,434 647,434 647,434 647,434 647,434
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.

 138,752,928 115,496,382 120,941,166 111,763,617 94,063,312 66,968,384 27,643,687
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 0 864,695 1,775,445 2,121,935 1,981,246
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 864,695 2,640,140 4,762,075 6,743,321
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.

 138,752,928 115,496,382 120,941,166 112,628,312 96,703,452 71,730,459 34,387,008
13.010 Income Tax - New

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

 0 0 0 90,528 1,080,204 1,631,046 1,736,918
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 90,528 1,170,732 2,801,778 4,538,696
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.

 138,752,928 115,496,382 120,941,166 112,718,840 97,874,184 74,532,237 38,925,704
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 1,311 1,261 1,329 1,328 1,348 1,358 1,390
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 14,993 15,075 14,651 14,670 14,678 14,652 14,639

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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.

Clark 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.