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School budgets

Perkins Local forecasts no shortfall through FY2030

Perkins Local – 046813 (Erie) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/17/2026

Perkins 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, Perkins 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
$10.7M

4.3 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

Perkins Local Schools on the November 3, 2026 ballot

Perkins 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.

Perkins Township has 2 tax issues of its own on this ballot: see them on Erie County’s ballot.

How its earlier votes went: since March 17, 2020, voters have decided 2 Perkins Local Schools tax issues — 1 passed and 1 failed. Renewals passed 1 of 1; of the issues asking for new money, 0 of 1 passed.

Every tax issue on the ballot in Erie County →

Perkins 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. 10,725,812 11,032,152 8,217,292
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 250,000 − 250,000 − 0
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 2,940,000 − 2,940,000 − 0
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 7,535,812 7,842,152 8,217,292
12.010 With renewalsThe balance if every renewal passes and nothing new does. 7,535,812 7,842,152 8,217,292
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 7,535,812 7,842,152 8,217,292

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.

Perkins Local’s forecast, line by line

Each line as Perkins 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.

 16,880,452 17,894,116 16,814,312 17,061,826 17,289,586 17,766,130 17,927,976
01.020 Tangible Personal Property Tax

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

 3,863,455 4,095,503 4,522,885 4,345,276 4,275,264 4,230,562 4,239,340
01.035 Unrestricted Grants-in-Aid

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

 4,370,055 4,539,969 4,719,165 4,820,747 4,898,965 4,911,851 4,925,134
01.040 Restricted Grants-in-Aid

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

 394,152 256,860 240,072 156,712 156,902 156,887 156,856
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.

 1,134,835 1,157,842 1,175,068 1,164,783 1,157,648 1,174,016 1,179,757
01.060 All Other Operating Revenue

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

 2,760,323 2,827,753 2,296,666 2,899,858 3,038,660 2,945,944 3,075,944
01.070 Total Revenue

All of the revenue above, added together.

 29,403,274 30,772,042 29,768,168 30,449,202 30,817,025 31,185,390 31,505,007
02.040 Operating Transfers-In

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

 1,400,000 1,540,000 0 0 0 0 0
02.050 Advances-In

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

 0 0 0 14,520 0 0 0
02.060 All Other Financing Sources

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

 15,995 24,330 45,244 36,230 36,230 36,230 36,230
02.070 Total Other Financing Sources

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

 1,415,995 1,564,330 45,244 50,750 36,230 36,230 36,230
02.080 Total Revenue and Other Financing Sources

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

 30,819,268 32,336,372 29,813,412 30,499,953 30,853,255 31,221,620 31,541,237
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 16,045,044 16,830,717 17,148,209 17,049,169 17,604,746 18,129,920 18,760,536
03.020 Employees' Retirement and Insurance Benefits

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

 5,418,753 6,283,107 6,823,247 6,915,206 7,281,378 7,704,911 8,173,744
03.030 Purchased Services

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

 2,998,464 4,190,705 4,138,601 4,172,666 4,096,115 4,145,273 4,232,648
03.040 Supplies and Materials

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

 1,278,668 1,509,567 1,123,267 1,202,194 1,228,062 1,245,629 1,178,010
03.050 Capital Outlay

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

 84,469 292,820 53,187 61,924 63,162 64,426 64,426
04.300 Other Objects

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

 336,386 463,315 475,216 490,643 503,814 517,383 531,356
04.500 Total Expenditures

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

 26,161,784 29,570,231 29,761,727 29,891,802 30,777,277 31,807,542 32,940,720
05.010 Operational Transfers-Out

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

 2,400,000 9,940,000 117,077 301,811 301,811 301,811 301,811
05.020 Advances-Out

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

 0 0 14,520 0 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 0 50 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.

 2,400,000 9,940,050 131,597 301,811 301,811 301,811 301,811
05.050 Total Expenditures and Other Financing Uses

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

 28,561,784 39,510,281 29,893,324 30,193,613 31,079,088 32,109,353 33,242,531
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.

 2,257,484 (7,173,909) (79,912) 306,340 (225,833) (887,733) (1,701,294)
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.

 15,722,149 17,979,633 10,805,724 10,725,812 11,032,152 10,806,319 9,918,586
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.

 17,979,633 10,805,724 10,725,812 11,032,152 10,806,319 9,918,586 8,217,292
08.010 Estimated Encumbrances June 30

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

 0 200,000 250,000 250,000 250,000 250,000 0
09.030 Budget Reserve

A rainy-day reserve.

 1,400,000 0 2,940,000 2,940,000 2,940,000 2,940,000 0
09.080 Subtotal

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

 1,400,000 0 2,940,000 2,940,000 2,940,000 2,940,000 0
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.

 16,579,633 10,605,724 7,535,812 7,842,152 7,616,319 6,728,586 8,217,292
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.

 16,579,633 10,605,724 7,535,812 7,842,152 7,616,319 6,728,586 8,217,292
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.

 16,579,633 10,605,724 7,535,812 7,842,152 7,616,319 6,728,586 8,217,292
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 144 110 107 79 80 79 80
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 1,615 1,620 1,598 1,599 1,598 1,599 1,598

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.

Perkins 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.