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School budgets

1 of the 7 school districts based in Darke 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

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

Cash, June 30, 2026
$54.5M

5.9 months of that year’s spending for them together; the typical one held 6.2 months

Runs short
1 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 Darke County

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

Districts based in Darke County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Ansonia Local $6.1M 6.2 $6.8M — —
Arcanum-Butler Local $8.7M 6.7 $8.3M — —
Franklin Monroe Local $2.3M 3.0 −$354.5K FY2030 —
Greenville City $16.4M 5.7 $1.8M — —
Mississinawa Valley Local $5.1M 5.6 $1.7M — —
Tri-Village Local $6.5M 6.5 $6.4M — —
Versailles Exempted Village $9.2M 6.3 $7.0M — —

Swipe sideways for more columns.

“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.

Darke 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. 54,512,411 55,920,414 26,753,986
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,552,961 − 2,110,000 − 1,510,000
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 51,286 − 51,289 − 51,289
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 51,908,164 53,759,125 25,192,697
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 186,651 + 6,385,894
12.010 With renewalsThe balance if every renewal passes and nothing new does. 51,908,164 53,945,776 31,578,591
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 51,908,164 53,945,776 31,578,591

Swipe sideways for more columns.

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.

Darke 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.

 27,363,016 29,890,793 29,973,069 28,838,626 29,651,053 29,874,485 30,975,050
01.020 Tangible Personal Property Tax

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

 2,536,604 2,777,865 3,075,937 3,061,647 2,972,014 3,030,723 3,058,140
01.030 Income Tax

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

 15,040,620 16,843,579 17,546,561 17,606,470 17,953,269 17,170,326 14,797,902
01.035 Unrestricted Grants-in-Aid

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

 50,817,739 51,820,739 52,666,576 53,363,597 53,686,647 53,977,159 54,257,825
01.040 Restricted Grants-in-Aid

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

 4,440,393 4,513,726 4,130,166 4,004,642 3,914,662 3,863,279 3,826,687
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.

 3,697,454 4,069,230 4,131,092 5,350,800 4,424,478 4,447,268 4,661,123
01.060 All Other Operating Revenue

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

 5,550,961 6,599,932 5,643,882 5,015,933 4,639,434 4,502,383 4,455,844
01.070 Total Revenue

All of the revenue above, added together.

 109,446,787 116,515,864 117,167,283 117,241,713 117,241,557 116,865,623 116,032,571
02.040 Operating Transfers-In

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

 0 1,957,191 23,109,714 1,770,000 0 0 0
02.050 Advances-In

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

 166,494 3,171 70,000 0 0 0 0
02.060 All Other Financing Sources

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

 278,819 281,946 203,654 193,531 193,695 193,859 194,024
02.070 Total Other Financing Sources

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

 445,313 2,242,308 23,383,368 1,963,531 193,695 193,859 194,024
02.080 Total Revenue and Other Financing Sources

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

 109,892,100 118,758,172 140,550,651 119,205,244 117,435,251 117,059,482 116,226,595
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 52,040,739 56,733,829 59,676,348 62,040,983 64,702,347 67,165,137 69,619,938
03.020 Employees' Retirement and Insurance Benefits

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

 23,812,497 25,745,905 27,036,318 28,246,432 29,784,061 31,577,107 33,614,911
03.030 Purchased Services

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

 13,201,709 13,681,289 14,701,482 14,884,529 15,138,982 15,544,460 15,937,205
03.040 Supplies and Materials

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

 3,180,426 3,768,770 3,053,851 3,195,391 3,362,539 3,477,959 3,612,459
03.050 Capital Outlay

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

 2,123,821 6,452,309 1,878,685 2,293,569 1,606,373 1,294,977 1,468,840
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 65,000 65,000 70,000 70,000 71,000 72,000 72,500
04.050 Principal-HB 264 Loans

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

 41,000 42,000 42,000 44,000 45,000 45,000 45,740
04.055 Principal - Other

Repaying other borrowing from the general fund.

 322,229 255,000 181,904 331,761 345,926 363,568 378,937
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 302,229 273,385 284,929 351,470 332,231 308,904 284,838
04.300 Other Objects

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

 2,695,348 3,343,847 4,837,018 4,725,106 4,868,617 4,991,857 5,112,338
04.500 Total Expenditures

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

 97,784,998 110,361,334 111,762,535 116,183,242 120,257,076 124,840,969 130,147,709
05.010 Operational Transfers-Out

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

 4,055,187 18,757,426 26,277,217 1,564,000 1,514,000 1,489,000 1,489,000
05.020 Advances-Out

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

 69,271 0 74,806 0 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 49,795 29,755 1,047 50,000 50,000 50,000 50,000
05.040 Total Other Financing Uses

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

 4,174,253 18,787,181 26,353,070 1,614,000 1,564,000 1,539,000 1,539,000
05.050 Total Expenditures and Other Financing Uses

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

 101,959,251 129,148,515 138,115,605 117,797,242 121,821,076 126,379,969 131,686,709
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.

 7,932,849 (10,390,343) 2,435,046 1,408,003 (4,385,825) (9,320,487) (15,460,114)
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.

 54,534,860 62,467,709 52,077,365 54,512,411 55,920,414 51,534,588 42,214,100
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.

 62,467,709 52,077,365 54,512,411 55,920,414 51,534,588 42,214,100 26,753,986
08.010 Estimated Encumbrances June 30

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

 3,579,640 2,495,933 2,552,961 2,110,000 2,110,000 2,110,000 1,510,000
09.020 Capital Improvements

Money set aside for buildings and other capital projects.

 296,968 0 0 0 0 0 0
09.030 Budget Reserve

A rainy-day reserve.

 51,289 51,289 51,286 51,289 51,289 51,289 51,289
09.080 Subtotal

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

 348,257 51,289 51,286 51,289 51,289 51,289 51,289
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.

 58,539,812 49,530,143 51,908,164 53,759,125 49,373,299 40,052,811 25,192,697
11.010 Income Tax - Renewal

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

 0 0 0 0 0 1,087,443 4,037,363
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 0 186,651 374,884 378,149 321,403
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 186,651 561,535 2,027,127 6,385,894
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.

 58,539,812 49,530,143 51,908,164 53,945,776 49,934,834 42,079,939 31,578,591
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.

 58,539,812 49,530,143 51,908,164 53,945,776 49,934,834 42,079,939 31,578,591
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 259 233 249 216 233 238 240
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 3,295 3,195 3,125 3,109 3,053 3,010 2,969

Swipe sideways for more columns.

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.

Darke 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.