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School budgets

Green Local forecasts no shortfall through FY2030

Green Local – 050559 (Wayne) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/28/2026

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 stays above zero through 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
$5.9M

5.7 months of that year’s spending

Runs short
Not by 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

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 2 Green Local Schools tax issues — 1 passed and 1 failed. Renewals passed 1 of 2.

Every tax issue on the ballot in Wayne 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. 5,940,646 6,082,874 855,468
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 218,592 − 260,000 − 260,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 5,722,054 5,822,874 595,468
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 1,154,118
12.010 With renewalsThe balance if every renewal passes and nothing new does. 5,722,054 5,822,874 1,749,586
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 5,722,054 5,822,874 1,749,586

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.

 4,750,072 5,400,735 5,476,392 4,945,163 4,645,726 4,666,216 4,902,126
01.020 Tangible Personal Property Tax

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

 423,936 645,057 434,363 467,899 560,565 564,888 567,665
01.030 Income Tax

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

 929,453 980,818 1,053,088 1,095,666 1,136,079 1,001,374 244,351
01.035 Unrestricted Grants-in-Aid

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

 6,108,063 6,088,459 6,163,835 6,203,408 6,174,525 6,210,283 6,241,968
01.040 Restricted Grants-in-Aid

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

 443,333 400,303 354,565 302,671 265,365 226,091 191,204
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.

 678,577 743,074 753,359 750,621 749,263 751,174 791,175
01.060 All Other Operating Revenue

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

 1,159,727 1,178,840 1,187,786 1,141,912 1,074,558 993,062 970,811
01.070 Total Revenue

All of the revenue above, added together.

 14,493,161 15,437,285 15,423,388 14,907,340 14,606,081 14,413,088 13,909,300
02.060 All Other Financing Sources

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

 25,738 7,787 11,960 13,551 13,551 13,551 13,551
02.070 Total Other Financing Sources

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

 25,738 7,787 11,960 13,551 13,551 13,551 13,551
02.080 Total Revenue and Other Financing Sources

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

 14,518,899 15,445,073 15,435,347 14,920,892 14,619,632 14,426,639 13,922,852
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 6,239,320 6,537,112 6,746,618 7,067,158 7,400,143 7,600,875 7,780,802
03.020 Employees' Retirement and Insurance Benefits

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

 2,577,069 2,841,015 2,966,979 3,143,581 3,372,919 3,593,061 3,825,578
03.030 Purchased Services

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

 1,880,658 1,540,178 1,890,122 1,957,470 2,006,035 2,055,927 2,106,252
03.040 Supplies and Materials

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

 479,146 604,872 430,945 426,503 437,268 448,318 459,750
03.050 Capital Outlay

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

 160,062 477,957 331,140 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.

 123,099 142,452 155,174 161,422 164,650 167,943 171,302
04.500 Total Expenditures

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

 11,459,354 12,143,586 12,520,978 12,756,134 13,381,015 13,866,124 14,343,684
05.010 Operational Transfers-Out

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

 1,600,727 5,026,378 1,756,145 2,022,530 2,078,706 2,085,000 2,442,000
05.040 Total Other Financing Uses

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

 1,600,727 5,026,378 1,756,145 2,022,530 2,078,706 2,085,000 2,442,000
05.050 Total Expenditures and Other Financing Uses

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

 13,060,081 17,169,964 14,277,123 14,778,664 15,459,721 15,951,124 16,785,684
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.

 1,458,818 (1,724,891) 1,158,224 142,228 (840,089) (1,524,485) (2,862,832)
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.

 5,048,495 6,507,313 4,782,421 5,940,646 6,082,874 5,242,785 3,718,300
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.

 6,507,313 4,782,421 5,940,646 6,082,874 5,242,785 3,718,300 855,468
08.010 Estimated Encumbrances June 30

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

 320,834 260,000 218,592 260,000 260,000 260,000 260,000
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.

 6,186,479 4,522,421 5,722,054 5,822,874 4,982,785 3,458,300 595,468
11.010 Income Tax - Renewal

An existing income tax the district expects voters to renew. Not yet voted on.

 0 0 0 0 0 176,713 977,405
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 0 176,713 1,154,118
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.

 6,186,479 4,522,421 5,722,054 5,822,874 4,982,785 3,635,013 1,749,586
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.

 6,186,479 4,522,421 5,722,054 5,822,874 4,982,785 3,635,013 1,749,586
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 92 79 72 93 95 70 76
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 929 939 921 891 881 897 882

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.