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School budgets

Federal Hocking Local forecasts no shortfall through FY2029

Federal Hocking Local – 045914 (Athens) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/25/2026

Federal Hocking 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, Federal Hocking Local stays above zero through 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
$5.6M

4.5 months of that year’s spending

Runs short
Not by 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

Federal Hocking Local Schools on the November 3, 2026 ballot

Federal Hocking 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.

Every tax issue on the ballot in Athens County →

Federal Hocking 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 ActualFY2025 BudgetFY2026 ForecastFY2029
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 5,632,057 5,023,904 2,908,724
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 0 − 16,667 − 16,667
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 0 − 208,333 − 208,333
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 5,632,057 4,798,904 2,683,724
12.010 With renewalsThe balance if every renewal passes and nothing new does. 5,632,057 4,798,904 2,683,724
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 5,632,057 4,798,904 2,683,724

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.

Federal Hocking Local’s forecast, line by line

Each line as Federal Hocking 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 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.

 2,947,262 3,227,757 3,596,319 3,556,826 3,688,773 3,640,059 3,656,203
01.020 Tangible Personal Property Tax

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

 964,372 1,007,565 1,046,848 1,065,217 1,110,517 1,142,707 1,172,352
01.035 Unrestricted Grants-in-Aid

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

 7,107,663 7,550,633 7,306,569 7,385,614 7,489,402 7,490,282 7,487,099
01.040 Restricted Grants-in-Aid

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

 1,358,460 868,610 1,181,481 1,010,434 893,928 894,500 898,769
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.

 446,420 479,656 517,255 525,340 567,878 615,939 618,560
01.060 All Other Operating Revenue

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

 628,747 849,430 893,448 798,039 799,552 801,095 802,669
01.070 Total Revenue

All of the revenue above, added together.

 13,452,924 13,983,651 14,541,920 14,341,471 14,550,050 14,584,582 14,635,652
02.050 Advances-In

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

 0 634,938 0 0 0 0 0
02.060 All Other Financing Sources

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

 11,321 116,012 101,032 5,731 5,846 5,963 6,082
02.070 Total Other Financing Sources

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

 11,321 750,951 101,032 5,731 5,846 5,963 6,082
02.080 Total Revenue and Other Financing Sources

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

 13,464,245 14,734,602 14,642,952 14,347,202 14,555,896 14,590,545 14,641,734
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 8,338,585 8,437,331 8,246,580 8,443,261 8,714,650 8,967,550 9,031,350
03.020 Employees' Retirement and Insurance Benefits

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

 3,692,264 3,912,636 4,418,156 4,207,008 4,018,481 4,153,358 4,292,329
03.030 Purchased Services

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

 1,057,521 1,312,552 1,443,007 1,409,891 1,437,678 1,466,020 1,494,930
03.040 Supplies and Materials

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

 423,437 384,951 298,994 296,119 302,041 308,082 314,244
03.050 Capital Outlay

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

 36,867 101,523 44,159 20,857 21,274 21,700 22,134
04.055 Principal - Other

Repaying other borrowing from the general fund.

 186,950 191,455 196,069 200,794 182,652 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 20,833 16,273 11,604 6,822 2,201 0 0
04.300 Other Objects

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

 144,132 185,190 202,718 250,603 257,270 264,153 271,261
04.500 Total Expenditures

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

 13,900,589 14,541,911 14,861,287 14,835,354 14,936,246 15,180,863 15,426,246
05.010 Operational Transfers-Out

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

 20,000 20,000 412,461 120,000 120,000 120,000 120,000
05.020 Advances-Out

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

 634,938 0 0 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.

 654,938 20,000 412,461 120,000 120,000 120,000 120,000
05.050 Total Expenditures and Other Financing Uses

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

 14,555,527 14,561,911 15,273,748 14,955,354 15,056,246 15,300,863 15,546,246
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.

 (1,091,282) 172,691 (630,796) (608,152) (500,350) (710,318) (904,512)
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.

 7,181,444 6,090,162 6,262,853 5,632,057 5,023,904 4,523,554 3,813,236
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.

 6,090,162 6,262,853 5,632,057 5,023,904 4,523,554 3,813,236 2,908,724
08.010 Estimated Encumbrances June 30

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

 0 0 0 16,667 16,667 16,667 16,667
09.030 Budget Reserve

A rainy-day reserve.

 516,832 500,000 0 208,333 208,333 208,333 208,333
09.080 Subtotal

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

 516,832 500,000 0 208,333 208,333 208,333 208,333
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.

 5,573,330 5,762,853 5,632,057 4,798,904 4,298,554 3,588,236 2,683,724
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.

 5,573,330 5,762,853 5,632,057 4,798,904 4,298,554 3,588,236 2,683,724
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.

 5,573,330 5,762,853 5,632,057 4,798,904 4,298,554 3,588,236 2,683,724
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 60 59 55 64 63 55 72
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 800 757 738 729 704 697 666

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.

Federal Hocking 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.