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School budgets

Massillon City forecasts no shortfall through FY2030

Massillon City – 044354 (Stark) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/27/2026

Massillon City’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, Massillon City stays above zero through FY2030 if its current levies are renewed and no new one passes.

Cash, June 30, 2026
$30.8M

6.3 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

Massillon City Schools on the November 3, 2026 ballot

  1. Property tax, 4.9 mills

    Renewal Schools

    Current operating expenses · 5 years · from 2027

    Continues a levy already on the bill. If it passes, the levy keeps going as it is today; if it fails, it ends when its current term runs out. Massillon City sits at Ohio’s 20-mill floor on the state’s 2025 rates, so its operating levies, this one among them, are no longer cut when homes are revalued: what they collect rises with values, which a 2025 law holds to inflation.

How its earlier votes went: since March 17, 2020, voters have decided 4 Massillon City Schools tax issues — 4 passed and 0 failed. Renewals passed 4 of 4.

Every tax issue on the ballot in Stark County →

Massillon City: 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. 30,763,545 35,505,736 17,788,949
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 0 − 450,000 − 450,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 30,763,545 35,055,736 17,338,949
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 10,319,341
12.010 With renewalsThe balance if every renewal passes and nothing new does. 30,763,545 35,055,736 27,658,290
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 30,763,545 35,055,736 27,658,290

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.

Massillon City’s forecast, line by line

Each line as Massillon City 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.

18,481,105 17,718,186 19,162,292 16,938,387 15,844,930 14,698,480 13,195,353
01.020 Tangible Personal Property Tax

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

0 1,727,884 1,820,529 1,931,319 1,808,884 1,737,308 1,636,586
01.030 Income Tax

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

6,702 31,549 9,190 6,446 0 0 0
01.035 Unrestricted Grants-in-Aid

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

29,411,189 31,119,827 33,128,195 34,187,608 34,190,316 34,193,051 34,195,814
01.040 Restricted Grants-in-Aid

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

6,984,376 6,464,992 6,120,204 5,702,930 5,702,930 5,702,930 5,702,930
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.

2,299,946 2,409,079 2,534,736 4,887,627 3,751,266 2,365,868 2,239,067
01.060 All Other Operating Revenue

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

3,952,778 3,565,079 2,990,182 2,980,331 2,971,899 2,964,907 2,959,374
01.070 Total Revenue

All of the revenue above, added together.

61,136,096 63,036,596 65,765,328 66,634,649 64,270,226 61,662,544 59,929,125
02.040 Operating Transfers-In

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

86,328 1,200 2,640,217 0 0 0 0
02.050 Advances-In

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

4,448,136 127,138 247,981 261,891 261,891 261,891 261,891
02.060 All Other Financing Sources

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

445,154 873,750 547,640 300,000 300,000 300,000 300,000
02.070 Total Other Financing Sources

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

4,979,618 1,002,088 3,435,838 561,891 561,891 561,891 561,891
02.080 Total Revenue and Other Financing Sources

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

66,115,714 64,038,684 69,201,166 67,196,540 64,832,117 62,224,435 60,491,016
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

29,144,529 30,938,705 32,887,778 34,006,314 35,441,850 36,996,743 38,621,600
03.020 Employees' Retirement and Insurance Benefits

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

12,698,283 12,880,936 13,749,632 14,792,252 15,656,630 16,592,478 17,588,029
03.030 Purchased Services

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

6,622,717 7,131,968 8,097,248 8,664,055 9,270,539 9,919,476 10,613,839
03.040 Supplies and Materials

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

2,367,029 1,511,412 1,805,071 2,798,642 2,378,575 3,462,503 1,950,628
03.050 Capital Outlay

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

848,668 805,991 1,486,854 1,050,710 1,074,385 1,098,433 1,117,862
04.300 Other Objects

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

715,738 533,929 551,847 560,486 569,304 578,307 587,500
04.500 Total Expenditures

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

52,396,964 53,802,941 58,578,430 61,872,459 64,391,283 68,647,940 70,479,458
05.010 Operational Transfers-Out

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

6,402,559 5,567,717 5,306,500 320,000 320,000 320,000 320,000
05.020 Advances-Out

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

3,158,565 119,640 261,891 261,891 261,891 261,891 261,891
05.040 Total Other Financing Uses

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

9,561,124 5,687,357 5,568,391 581,891 581,891 581,891 581,891
05.050 Total Expenditures and Other Financing Uses

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

61,958,088 59,490,298 64,146,821 62,454,350 64,973,174 69,229,831 71,061,349
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.

4,157,626 4,548,386 5,054,345 4,742,190 (141,057) (7,005,396) (10,570,333)
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.

17,003,188 21,160,814 25,709,200 30,763,545 35,505,736 35,364,679 28,359,283
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.

21,160,814 25,709,200 30,763,545 35,505,736 35,364,679 28,359,283 17,788,949
08.010 Estimated Encumbrances June 30

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

0 0 0 450,000 450,000 450,000 450,000
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.

21,160,814 25,709,200 30,763,545 35,055,736 34,914,679 27,909,283 17,338,949
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 1,755,883 3,391,164 5,172,294
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

0 0 0 0 1,755,883 5,147,047 10,319,341
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.

21,160,814 25,709,200 30,763,545 35,055,736 36,670,562 33,056,330 27,658,290
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.

21,160,814 25,709,200 30,763,545 35,055,736 36,670,562 33,056,330 27,658,290
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

309 309 309 297 305 305 305
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

309 309 309 3,590 3,561 3,581 3,582

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.

Massillon City’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.