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School budgets

Girard City School District forecasts no shortfall through FY2029

Girard City School District – 044065 (Trumbull) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/27/2026

Girard 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, Girard City School District 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
$14.1M

7.1 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

Girard City School District on the November 3, 2026 ballot

Girard City School District 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 1 Girard City School District tax issue — 1 passed and 0 failed. Renewals passed 1 of 1.

Every tax issue on the ballot in Trumbull County →

Girard 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. 14,051,788 13,202,250 2,576,874
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,252,026 − 750,000 − 750,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 12,799,762 12,452,250 1,826,874
12.010 With renewalsThe balance if every renewal passes and nothing new does. 12,799,762 12,452,250 1,826,874
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 12,799,762 12,452,250 1,826,874

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.

Girard City School District’s forecast, line by line

Each line as Girard 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.

 3,758,443 3,177,332 3,532,008 3,557,075 3,597,083 3,631,111 3,639,495
01.020 Tangible Personal Property Tax

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

 449,856 1,293,774 918,599 952,130 974,860 979,975 983,360
01.035 Unrestricted Grants-in-Aid

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

 13,303,618 14,175,506 14,438,629 14,794,165 14,870,526 14,377,392 13,911,680
01.040 Restricted Grants-in-Aid

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

 1,033,162 1,134,830 1,244,862 1,034,158 1,017,384 1,013,292 1,012,365
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.

 555,420 548,757 543,426 546,259 550,760 556,869 557,191
01.060 All Other Operating Revenue

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

 2,365,285 4,028,831 3,129,889 3,071,221 2,844,735 2,650,013 2,482,417
01.070 Total Revenue

All of the revenue above, added together.

 21,465,784 24,359,030 23,807,413 23,955,008 23,855,348 23,208,652 22,586,508
02.050 Advances-In

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

 0 387,432 0 19,949 19,949 19,949 19,949
02.060 All Other Financing Sources

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

 124,366 149,293 81,505 19,021 50,000 50,000 50,000
02.070 Total Other Financing Sources

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

 124,366 536,726 81,505 38,970 69,949 69,949 69,949
02.080 Total Revenue and Other Financing Sources

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

 21,590,149 24,895,755 23,888,919 23,993,978 23,925,297 23,278,601 22,656,457
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 12,159,206 12,112,688 13,315,245 14,149,461 15,230,451 15,603,060 15,860,654
03.020 Employees' Retirement and Insurance Benefits

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

 4,061,092 4,571,880 5,176,288 5,784,043 6,154,970 6,574,317 6,931,357
03.030 Purchased Services

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

 2,825,006 3,871,754 3,172,203 3,313,560 3,416,971 3,523,692 3,633,831
03.040 Supplies and Materials

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

 632,861 518,374 1,127,891 1,107,491 704,783 775,696 724,254
03.050 Capital Outlay

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

 312,641 131,505 865,080 205,949 212,127 218,491 225,046
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 0 0 18 0 0 0 0
04.300 Other Objects

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

 142,378 158,330 168,526 213,012 158,183 161,979 165,868
04.500 Total Expenditures

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

 20,133,185 21,364,531 23,825,250 24,773,516 25,877,485 26,857,236 27,541,010
05.010 Operational Transfers-Out

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

 42,975 61,099 13,532,842 70,000 70,000 70,000 70,000
05.020 Advances-Out

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

 387,432 0 19,949 0 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 (930) 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.

 429,477 61,099 13,552,790 70,000 70,000 70,000 70,000
05.050 Total Expenditures and Other Financing Uses

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

 20,562,661 21,425,629 37,378,041 24,843,516 25,947,485 26,927,236 27,611,010
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.

 1,027,488 3,470,126 (13,489,122) (849,538) (2,022,188) (3,648,635) (4,954,553)
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.

 23,043,296 24,070,784 27,540,910 14,051,788 13,202,250 11,180,062 7,531,427
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.

 24,070,784 27,540,910 14,051,788 13,202,250 11,180,062 7,531,427 2,576,874
08.010 Estimated Encumbrances June 30

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

 943,524 1,756,228 1,252,026 750,000 750,000 750,000 750,000
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.

 23,127,260 25,784,682 12,799,762 12,452,250 10,430,062 6,781,427 1,826,874
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.

 23,127,260 25,784,682 12,799,762 12,452,250 10,430,062 6,781,427 1,826,874
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.

 23,127,260 25,784,682 12,799,762 12,452,250 10,430,062 6,781,427 1,826,874
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 123 110 112 99 110 124 98
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 1,438 1,410 1,377 1,390 1,344 1,297 1,289

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.

Girard 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.