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Cuyahoga Falls City School District forecasts running short in FY2029

Cuyahoga Falls City School District – 043836 (Summit) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/26/2026

Cuyahoga Falls City School District’s own notes and assumptions for this forecast (PDF) →

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 its own forecast, Cuyahoga Falls City School District goes below zero in FY2029 if its current levies are renewed and no new one passes.

FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026
Cash, June 30, 2025
$5.5M

0.9 months of that year’s spending

Runs short
FY2029

on its own forecast, if its levies are renewed and no new one passes

New levy in the forecast
None

it counts no levy voters have not approved

Cuyahoga Falls City School District on the November 3, 2026 ballot

  1. Property tax, 5.5 mills

    New Schools

    Current expenses · 5 years · from 2026

    $192.50 a year for each $100,000 of the county auditor’s value

    $100,000 × 35% = $35,000 taxed × 5.5 mills ($5.50 for each $1,000) = $192.50

    For a home the county values at $150,000: $288.75 a year $200,000: $385 a year $250,000: $481.25 a year

    These are first-year figures. A levy approved now is charged at its full voted rate, with none of the state’s rollback credits; when the county next revalues homes, the state lowers its rate so that it collects the same dollars. Your home’s county value is on your tax bill.

    What would it cost my home? →

How its earlier votes went: since March 17, 2020, voters have decided 6 Cuyahoga Falls City School District tax issues — 6 passed and 0 failed. Renewals passed 6 of 6.

Every tax issue on the ballot in Summit County →

Cuyahoga Falls City School District: 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. 5,474,651 2,061,578 (9,376,086)
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 5,474,651 2,061,578 (9,376,086)
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 5,423,041
12.010 With renewalsThe balance if every renewal passes and nothing new does. 5,474,651 2,061,578 (3,953,045)
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 5,474,651 2,061,578 (3,953,045)

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.

Cuyahoga Falls City School District’s forecast, line by line

Each line as Cuyahoga Falls City School District filed it with the state, in the state’s own format. 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.

 34,479,047 35,063,150 35,814,499 35,955,813 36,166,693 34,628,706 32,895,141
01.020 Tangible Personal Property Tax

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

 565,624 637,557 696,692 787,421 868,884 881,164 873,308
01.035 Unrestricted Grants-in-Aid

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

 14,229,171 14,196,872 13,793,361 14,249,611 15,328,943 15,451,576 15,450,286
01.040 Restricted Grants-in-Aid

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

 1,901,828 2,265,652 2,501,437 1,949,918 1,633,735 1,520,132 1,520,284
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.

 3,664,048 3,628,394 3,625,715 3,641,876 3,673,785 3,672,578 3,639,967
01.060 All Other Operating Revenue

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

 3,102,012 3,528,474 3,621,671 4,022,876 3,606,297 3,714,486 3,825,920
01.070 Total Revenue

All of the revenue above, added together.

 57,941,730 59,320,098 60,053,375 60,607,515 61,278,337 59,868,642 58,204,906
02.040 Operating Transfers-In

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

 0 23,676 15,566 26,927 1,449 2,072 6,809
02.050 Advances-In

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

 2,603,254 427,534 327,196 145,737 50,000 50,000 50,000
02.060 All Other Financing Sources

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

 650,167 198,692 216,927 993,242 317,039 276,550 284,847
02.070 Total Other Financing Sources

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

 3,253,421 649,902 559,689 1,165,907 368,488 328,622 341,657
02.080 Total Revenue and Other Financing Sources

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

 61,195,151 59,970,001 60,613,063 61,773,421 61,646,825 60,197,264 58,546,563
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 32,164,438 34,194,327 35,181,582 35,578,208 34,145,501 34,443,794 35,041,764
03.020 Employees' Retirement and Insurance Benefits

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

 13,265,524 14,567,083 17,373,188 17,886,812 18,558,076 19,436,689 20,546,149
03.030 Purchased Services

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

 7,913,265 8,701,426 10,017,551 8,024,125 7,313,219 7,288,219 7,324,394
03.040 Supplies and Materials

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

 1,575,761 1,349,469 1,707,359 1,663,813 1,127,622 1,122,622 1,128,235
03.050 Capital Outlay

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

 1,899,591 4,777,172 5,284,948 805,941 246,240 246,240 247,471
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 0 0 0 0 0 0 415,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 0 0 0 0 0 0 822,888
04.300 Other Objects

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

 691,266 719,991 744,655 640,330 640,330 640,330 643,532
04.500 Total Expenditures

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

 57,509,844 64,309,468 70,309,283 64,599,230 62,030,988 63,177,895 66,169,433
05.020 Advances-Out

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

 427,534 327,196 145,737 50,000 50,000 50,000 50,000
05.030 All Other Financing Uses

Other one-off money going out.

 141,296 117,219 158,656 537,265 100,000 100,000 100,000
05.040 Total Other Financing Uses

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

 568,830 444,415 304,393 587,265 150,000 150,000 150,000
05.050 Total Expenditures and Other Financing Uses

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

 58,078,674 64,753,883 70,613,676 65,186,495 62,180,988 63,327,895 66,319,433
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.

 3,116,477 (4,783,882) (10,000,612) (3,413,073) (534,163) (3,130,630) (7,772,870)
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.

 17,142,669 20,259,146 15,475,263 5,474,651 2,061,578 1,527,415 (1,603,215)
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.

 20,259,146 15,475,263 5,474,651 2,061,578 1,527,415 (1,603,215) (9,376,086)
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 1 2 3 4
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.

 20,259,146 15,475,263 5,474,651 2,061,578 1,527,415 (1,603,215) (9,376,086)
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 0 1,807,682 3,615,359
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 0 1,807,682 5,423,041
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.

 20,259,146 15,475,263 5,474,651 2,061,578 1,527,415 204,467 (3,953,045)
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.

 20,259,146 15,475,263 5,474,651 2,061,578 1,527,415 204,467 (3,953,045)
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 451 487 459 285 306 303 276
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 3,449 3,401 3,283 3,457 3,257 3,259 3,286

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.

Cuyahoga Falls City School District’s levies, spending and test scores →

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.