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School budgets

Eastern Local forecasts running short in FY2030

Eastern Local – 048512 (Meigs) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/27/2026

Eastern Local’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, Eastern Local goes below zero in FY2030 if its current levies are renewed and no new one passes.

FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026
Cash, June 30, 2026
$3.4M

3.6 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
None

it counts no levy voters have not approved

Eastern Local Schools on the November 3, 2026 ballot

Eastern Local Schools has no tax issue on this ballot, on the Ohio Secretary of State’s list of local questions and issues as of September 18, 2026.

How its earlier votes went: since March 17, 2020, voters have decided 3 Eastern Local Schools tax issues — 0 passed and 3 failed. Of the issues asking for new money, 0 of 3 passed.

Every tax issue on the ballot in Meigs County →

Eastern Local: 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. 3,379,001 3,164,675 (1,270,174)
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 156,598 − 100,000 − 100,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 3,222,403 3,064,675 (1,370,174)
12.010 With renewalsThe balance if every renewal passes and nothing new does. 3,222,403 3,064,675 (1,370,174)
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 3,222,403 3,064,675 (1,370,174)

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.

Eastern Local’s forecast, line by line

Each line as Eastern Local 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.

 1,842,612 1,833,165 2,023,328 1,990,074 2,049,842 2,174,035 2,220,401
01.020 Tangible Personal Property Tax

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

 522,600 549,629 551,951 552,739 552,739 551,965 551,200
01.035 Unrestricted Grants-in-Aid

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

 6,966,013 7,162,359 7,343,000 7,517,684 7,298,628 7,004,401 6,905,259
01.040 Restricted Grants-in-Aid

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

 584,987 1,043,221 916,689 864,052 901,636 915,864 921,532
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.

 289,121 292,436 325,203 354,027 355,611 375,701 395,251
01.060 All Other Operating Revenue

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

 472,808 513,955 431,835 417,901 419,316 424,249 425,700
01.070 Total Revenue

All of the revenue above, added together.

 10,678,140 11,394,766 11,592,005 11,696,477 11,577,772 11,446,215 11,419,343
02.050 Advances-In

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

 0 0 0 5,000 5,000 5,000 5,000
02.060 All Other Financing Sources

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

 78,033 41,528 0 15,083 15,083 15,083 15,083
02.070 Total Other Financing Sources

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

 78,033 41,528 0 20,083 20,083 20,083 20,083
02.080 Total Revenue and Other Financing Sources

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

 10,756,173 11,436,294 11,592,005 11,716,560 11,597,855 11,466,298 11,439,427
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 5,639,911 6,269,382 6,252,905 6,225,310 6,491,226 6,808,217 7,140,786
03.020 Employees' Retirement and Insurance Benefits

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

 2,635,315 2,742,795 3,010,761 2,933,802 3,129,187 3,345,251 3,576,943
03.030 Purchased Services

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

 1,136,015 1,234,680 1,373,604 1,516,747 1,577,141 1,640,918 1,708,338
03.040 Supplies and Materials

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

 396,889 481,662 361,035 394,356 406,186 418,372 430,923
03.050 Capital Outlay

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

 280,541 324,161 109,315 301,973 133,647 277,619 140,081
04.300 Other Objects

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

 149,241 171,609 179,336 208,699 214,825 221,135 227,634
04.500 Total Expenditures

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

 10,237,912 11,224,289 11,286,956 11,580,887 11,952,212 12,711,512 13,224,705
05.010 Operational Transfers-Out

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

 467,000 478,000 415,000 345,000 345,000 345,000 345,000
05.020 Advances-Out

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

 0 0 0 5,000 5,000 5,000 5,000
05.040 Total Other Financing Uses

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

 467,000 478,000 415,000 350,000 350,000 350,000 350,000
05.050 Total Expenditures and Other Financing Uses

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

 10,704,912 11,702,289 11,701,956 11,930,887 12,302,212 13,061,512 13,574,705
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.

 51,261 (265,995) (109,951) (214,327) (704,357) (1,595,214) (2,135,278)
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.

 3,703,686 3,754,947 3,488,952 3,379,001 3,164,675 2,460,318 865,104
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.

 3,754,947 3,488,952 3,379,001 3,164,675 2,460,318 865,104 (1,270,174)
08.010 Estimated Encumbrances June 30

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

 250,000 60,000 156,598 100,000 100,000 100,000 100,000
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.

 3,504,947 3,428,952 3,222,403 3,064,675 2,360,318 765,104 (1,370,174)
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.

 3,504,947 3,428,952 3,222,403 3,064,675 2,360,318 765,104 (1,370,174)
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.

 3,504,947 3,428,952 3,222,403 3,064,675 2,360,318 765,104 (1,370,174)
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 62 44 42 43 43 43 44
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 656 671 656 655 641 620 610

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.

Eastern Local’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.