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School budgets

East Palestine City forecasts running short in FY2030

East Palestine City – 043927 (Columbiana) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/19/2026

East Palestine City’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, East Palestine City goes below zero in FY2030 if its current levies are renewed and no new one passes. It has written in a new income tax levy from FY2027 — $2,037,600 in FY2030 — that voters have not approved.

Cash, June 30, 2026
$3.8M

3.1 months of that year’s spending

Runs short
FY2030

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

New levy in the forecast
Income tax

from FY2027, not yet approved by voters

East Palestine City Schools on the November 3, 2026 ballot

  1. Income tax, 1%

    New Schools

    Current expenses · Continuing · from Jan 1, 2027

    $100 a year for every $10,000 of income it taxes

    Paid by the people who live in the district, on their income; the ballot says whether on all of it or on earnings only.

The Village of East Palestine has its own tax issue on this ballot (property tax, 2 mills): see it on Columbiana County’s ballot.

How its earlier votes went: since March 17, 2020, voters have decided 2 East Palestine City Schools tax issues — 1 passed and 1 failed. Renewals passed 0 of 1; of the issues asking for new money, 1 of 1 passed.

Every tax issue on the ballot in Columbiana County →

East Palestine City: 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. 3,834,807 3,166,882 (1,437,358)
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 118,909 − 100,000 − 100,000
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 264,811 − 264,811 − 250,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 3,451,087 2,802,071 (1,787,358)
12.010 With renewalsThe balance if every renewal passes and nothing new does. 3,451,087 2,802,071 (1,787,358)
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 106,200 + 5,324,400
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 3,451,087 2,908,271 3,537,042

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.

East Palestine City’s forecast, line by line

Each line as East Palestine City 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 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.

2,824,226 2,806,131 2,922,983 3,082,656 3,154,635 3,352,358 3,473,779
01.020 Tangible Personal Property Tax

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

319,979 342,706 358,976 389,778 403,857 411,170 418,484
01.030 Income Tax

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

777,355 947,994 910,154 213,066 108,391 27,580 0
01.035 Unrestricted Grants-in-Aid

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

7,290,147 7,439,607 7,745,259 8,008,734 8,018,217 8,088,504 8,168,302
01.040 Restricted Grants-in-Aid

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

593,903 1,083,916 987,892 1,025,998 1,034,892 1,059,848 1,095,044
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.

419,697 420,105 455,043 486,170 488,410 519,694 550,979
01.060 All Other Operating Revenue

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

639,354 827,539 1,369,582 961,099 961,099 961,099 961,099
01.070 Total Revenue

All of the revenue above, added together.

12,864,661 13,867,997 14,749,889 14,167,501 14,169,501 14,420,253 14,667,687
02.040 Operating Transfers-In

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

136,668 200,179 157,567 107,567 107,567 107,567 107,567
02.050 Advances-In

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

148,781 5,033 122,223 100,223 115,223 115,223 115,223
02.060 All Other Financing Sources

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

21,678 22,874 14,696 14,696 14,696 14,696 14,696
02.070 Total Other Financing Sources

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

307,127 228,086 294,486 222,486 237,486 237,486 237,486
02.080 Total Revenue and Other Financing Sources

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

13,171,788 14,096,084 15,044,375 14,389,988 14,406,988 14,657,740 14,905,174
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

4,856,941 5,789,889 6,450,977 6,619,468 6,844,979 7,020,677 7,193,312
03.020 Employees' Retirement and Insurance Benefits

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

3,378,347 3,598,742 3,695,257 4,030,847 4,289,465 4,554,523 4,837,191
03.030 Purchased Services

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

1,929,489 2,492,492 2,821,997 2,750,000 2,850,000 2,950,000 3,053,704
03.040 Supplies and Materials

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

378,370 360,516 467,786 375,000 375,000 375,000 375,000
03.050 Capital Outlay

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

150,490 54,854 213,676 190,000 191,500 192,500 193,500
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

44,637 44,549 44,433 42,597 42,597 42,597 42,597
04.300 Other Objects

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

849,812 1,021,864 1,016,315 950,000 950,000 950,000 950,000
04.500 Total Expenditures

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

11,588,086 13,362,906 14,710,441 14,957,912 15,543,541 16,085,297 16,645,304
05.010 Operational Transfers-Out

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

138,070 237,481 178,548 100,000 100,000 100,000 100,000
05.020 Advances-Out

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

17,800 110,759 99,942 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.

155,870 348,240 278,490 100,000 100,000 100,000 100,000
05.050 Total Expenditures and Other Financing Uses

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

11,743,956 13,711,146 14,988,931 15,057,912 15,643,541 16,185,297 16,745,304
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.

1,427,832 384,938 55,444 (667,924) (1,236,553) (1,527,557) (1,840,130)
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.

1,966,593 3,394,425 3,779,362 3,834,807 3,166,882 1,930,329 402,772
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.

3,394,425 3,779,362 3,834,807 3,166,882 1,930,329 402,772 (1,437,358)
08.010 Estimated Encumbrances June 30

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

115,176 164,201 118,909 100,000 100,000 100,000 100,000
09.030 Budget Reserve

A rainy-day reserve.

543,885 438,554 264,811 264,811 250,000 250,000 250,000
09.080 Subtotal

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

543,885 438,554 264,811 264,811 250,000 250,000 250,000
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.

2,735,364 3,176,607 3,451,087 2,802,071 1,580,329 52,772 (1,787,358)
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 0 0
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

0 0 0 0 0 0 0
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.

2,735,364 3,176,607 3,451,087 2,802,071 1,580,329 52,772 (1,787,358)
13.010 Income Tax - New

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

0 0 0 106,200 1,267,200 1,913,400 2,037,600
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 0 106,200 1,373,400 3,286,800 5,324,400
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.

2,735,364 3,176,607 3,451,087 2,908,271 2,953,729 3,339,572 3,537,042
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

48 76 66 62 60 53 60
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

822 794 788 790 786 782 759

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.

East Palestine City’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.