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School budgets

None of the 7 school districts based in Darke County forecasts running short by FY2029

Fiscal Year 2026 Required Update to Forecast

Filed February 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, 0 go below zero by FY2029 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, 2025
$51.8M

5.6 months of that year’s spending for them together; the typical one held 5.2 months

Runs short
0 of 7

districts by FY2029, 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 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Ansonia Local $5.2M 5.2 $7.5M — —
Arcanum-Butler Local $7.7M 5.8 $6.8M — —
Franklin Monroe Local $3.4M 4.8 $1.1M — —
Greenville City $16.9M 6.3 $5.9M — —
Mississinawa Valley Local $4.9M 4.5 $3.7M — —
Tri-Village Local $5.0M 5.2 $6.2M — —
Versailles Exempted Village $8.8M 6.0 $4.3M — —

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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.

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 ActualFY2025 BudgetFY2026 ForecastFY2029
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 51,781,020 54,063,040 36,718,028
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,268,392 − 1,900,000 − 1,900,000
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 51,289 − 51,289 − 51,289
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 49,461,339 52,111,751 34,766,739
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 629,598
12.010 With renewalsThe balance if every renewal passes and nothing new does. 49,461,339 52,111,751 35,396,337
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 49,461,339 52,111,751 35,396,337

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 ActualFY2023 ActualFY2024 ActualFY2025 Current year budgetFY2026 Forecast year 1FY2027 Forecast year 2FY2028 Forecast year 3FY2029
01.010 General Property Tax (Real Estate)

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

 24,112,568 27,363,016 29,890,793 30,043,509 30,378,577 30,488,022 30,701,044
01.020 Tangible Personal Property Tax

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

 2,765,724 2,536,604 2,777,865 3,024,343 3,148,143 3,134,832 3,153,397
01.030 Income Tax

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

 14,414,209 15,040,620 16,843,579 16,754,487 17,069,010 17,452,553 17,217,992
01.035 Unrestricted Grants-in-Aid

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

 46,109,691 50,817,739 51,820,739 52,417,691 53,012,296 53,285,079 53,622,210
01.040 Restricted Grants-in-Aid

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

 3,185,952 4,440,393 4,513,726 4,062,730 3,952,633 3,835,031 3,735,419
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.

 3,303,568 3,697,454 4,069,230 4,095,664 4,183,944 4,281,626 4,296,641
01.060 All Other Operating Revenue

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

 4,687,109 5,550,961 6,599,932 5,180,964 4,830,559 4,639,182 4,614,057
01.070 Total Revenue

All of the revenue above, added together.

 98,578,821 109,446,786 116,515,864 115,579,387 116,575,161 117,116,325 117,340,759
02.040 Operating Transfers-In

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

 0 0 1,957,191 0 0 0 0
02.050 Advances-In

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

 29,970 166,494 3,171 1,800,000 0 0 0
02.060 All Other Financing Sources

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

 123,125 278,819 281,946 340,926 193,214 193,435 193,657
02.070 Total Other Financing Sources

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

 153,095 445,313 2,242,308 2,140,926 193,214 193,435 193,657
02.080 Total Revenue and Other Financing Sources

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

 98,731,916 109,892,099 118,758,172 117,720,313 116,768,376 117,309,760 117,534,416
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 50,168,991 52,040,739 56,733,829 59,997,872 62,584,240 65,143,167 67,516,632
03.020 Employees' Retirement and Insurance Benefits

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

 22,231,541 23,812,497 25,745,905 27,166,301 28,682,252 30,554,208 32,509,874
03.030 Purchased Services

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

 12,838,110 13,201,709 13,681,289 13,747,115 13,850,015 14,238,092 14,622,257
03.040 Supplies and Materials

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

 3,412,322 3,180,426 3,768,770 3,811,451 3,713,318 3,860,379 4,058,444
03.050 Capital Outlay

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

 3,987,153 2,123,821 6,452,309 2,635,875 2,011,687 2,171,222 1,902,024
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 60,000 65,000 65,000 67,275 70,000 75,000 75,000
04.050 Principal-HB 264 Loans

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

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

Repaying other borrowing from the general fund.

 435,438 322,229 255,000 198,153 340,800 355,670 373,519
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 346,267 302,229 273,385 302,293 355,124 329,686 304,652
04.300 Other Objects

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

 1,521,101 2,695,348 3,343,847 5,360,179 4,905,078 5,023,182 5,079,527
04.500 Total Expenditures

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

 95,041,923 97,784,996 110,361,335 113,328,514 116,556,516 121,795,604 126,486,926
05.010 Operational Transfers-Out

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

 6,403,192 4,055,187 18,757,426 2,054,779 1,316,279 1,317,824 1,319,416
05.020 Advances-Out

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

 124,888 69,271 0 0 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 66,803 49,795 29,755 55,000 55,000 55,000 55,000
05.040 Total Other Financing Uses

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

 6,594,883 4,174,253 18,787,181 2,109,780 1,371,280 1,372,825 1,374,417
05.050 Total Expenditures and Other Financing Uses

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

 101,636,806 101,959,249 129,148,515 115,438,293 117,927,794 123,168,429 127,861,342
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.

 (2,904,890) 7,932,850 (10,390,344) 2,282,019 (1,159,418) (5,858,667) (10,326,925)
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.

 57,143,403 54,238,513 62,171,364 51,781,020 54,063,040 52,903,622 47,044,953
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.

 54,238,513 62,171,364 51,781,020 54,063,040 52,903,622 47,044,953 36,718,028
08.010 Estimated Encumbrances June 30

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

 2,324,057 2,662,482 2,268,392 1,900,000 1,900,000 1,900,000 1,900,000
09.020 Capital Improvements

Money set aside for buildings and other capital projects.

 18,265 296,968 0 0 0 0 0
09.030 Budget Reserve

A rainy-day reserve.

 51,289 51,289 51,289 51,289 51,289 51,289 51,289
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 3 6 9 12
09.080 Subtotal

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

 69,554 348,257 51,289 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.

 51,844,902 59,160,625 49,461,339 52,111,751 50,952,333 45,093,664 34,766,739
11.010 Income Tax - Renewal

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

 0 0 0 0 0 0 629,598
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 0 0 0
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 0 0 629,598
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.

 51,844,902 59,160,625 49,461,339 52,111,751 50,952,333 45,093,664 35,396,337
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.

 51,844,902 59,160,625 49,461,339 52,111,751 50,952,333 45,093,664 35,396,337
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 385 387 367 355 353 351 358
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 4,430 4,377 4,283 4,293 4,230 4,206 4,172

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.