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School budgets

Green Local forecasts running short in FY2029

Green Local – 050013 (Summit) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/12/2026

Green 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, Green Local 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, 2026
$10.9M

2.6 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

Green Local Schools on the November 3, 2026 ballot

Green 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 4 Green Local Schools tax issues — 4 passed and 0 failed. Renewals passed 3 of 3; of the issues asking for new money, 1 of 1 passed.

Every tax issue on the ballot in Summit County →

Green 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. 10,895,899 8,951,359 (10,878,248)
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 775,673 − 750,000 − 750,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 10,120,226 8,201,359 (11,628,248)
12.010 With renewalsThe balance if every renewal passes and nothing new does. 10,120,226 8,201,359 (11,628,248)
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 10,120,226 8,201,359 (11,628,248)

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.

Green Local’s forecast, line by line

Each line as Green 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.

 25,327,898 27,664,140 27,632,903 28,037,048 28,198,477 28,307,713 29,037,360
01.020 Tangible Personal Property Tax

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

 1,613,681 2,747,474 2,051,439 1,702,546 1,675,157 1,673,050 1,643,319
01.035 Unrestricted Grants-in-Aid

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

 11,456,230 11,731,713 12,503,783 12,926,351 12,976,076 12,979,137 12,992,501
01.040 Restricted Grants-in-Aid

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

 812,486 746,219 536,375 411,043 410,156 409,229 407,541
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.

 3,264,869 3,556,950 3,609,467 3,641,757 3,675,904 3,686,578 3,848,938
01.060 All Other Operating Revenue

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

 3,125,256 3,559,848 3,420,052 3,334,729 3,381,473 3,430,149 3,482,483
01.070 Total Revenue

All of the revenue above, added together.

 45,600,420 50,006,342 49,754,019 50,053,474 50,317,243 50,485,856 51,412,142
02.040 Operating Transfers-In

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

 (350) 0 0 0 0 0 3
02.060 All Other Financing Sources

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

 54,711 49,723 128,279 123,273 132,609 122,701 127,336
02.070 Total Other Financing Sources

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

 54,361 49,723 128,279 123,273 132,609 122,701 127,339
02.080 Total Revenue and Other Financing Sources

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

 45,654,781 50,056,065 49,882,299 50,176,748 50,449,852 50,608,557 51,539,481
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 27,881,261 28,674,743 29,499,453 30,765,033 32,190,041 33,581,143 35,012,965
03.020 Employees' Retirement and Insurance Benefits

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

 12,135,479 12,468,577 12,772,845 13,409,949 14,413,974 15,482,958 16,638,210
03.030 Purchased Services

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

 4,863,607 5,664,264 5,926,729 6,080,109 6,239,584 6,405,384 6,577,745
03.040 Supplies and Materials

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

 1,242,758 1,353,600 1,104,103 1,120,624 1,137,781 1,155,597 1,174,099
04.020 Principal-Notes

Repaying short-term notes.

 124,144 127,942 126,688 126,688 131,708 136,921 142,333
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 0 14,630 5,434 5,111 6,078 1,298 1,537
04.300 Other Objects

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

 792,516 646,659 589,376 613,774 639,194 665,677 693,269
04.500 Total Expenditures

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

 47,039,765 48,950,415 50,024,628 52,121,288 54,758,360 57,428,978 60,240,158
05.050 Total Expenditures and Other Financing Uses

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

 47,039,765 48,950,415 50,024,628 52,121,288 54,758,360 57,428,978 60,240,158
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.

 (1,384,984) 1,105,650 (142,329) (1,944,540) (4,308,508) (6,820,421) (8,700,677)
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.

 11,317,563 9,932,579 11,038,228 10,895,899 8,951,359 4,642,850 (2,177,571)
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.

 9,932,579 11,038,228 10,895,899 8,951,359 4,642,850 (2,177,571) (10,878,248)
08.010 Estimated Encumbrances June 30

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

 750,000 750,000 775,673 750,000 750,000 750,000 750,000
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.

 9,182,579 10,288,228 10,120,226 8,201,359 3,892,850 (2,927,571) (11,628,248)
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.

 9,182,579 10,288,228 10,120,226 8,201,359 3,892,850 (2,927,571) (11,628,248)
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.

 9,182,579 10,288,228 10,120,226 8,201,359 3,892,850 (2,927,571) (11,628,248)
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 240 269 234 253 231 259 266
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 3,491 3,473 3,439 3,387 3,376 3,316 3,276

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.

Green 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.