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School budgets

Perry Local forecasts no shortfall through FY2029

Perry Local – 045781 (Allen) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/24/2026

Perry 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, Perry Local 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
$3.9M

4.9 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

Perry Local Schools on the November 3, 2026 ballot

  1. Property tax, 4.9 mills

    Renewal Schools

    Current expenses · 5 years · from 2026

    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. When homes are revalued, the state cuts its rate so it collects the same total — so a home whose value rose more than most pays a little more of it.

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

How its earlier votes went: since March 17, 2020, voters have decided 4 Perry Local Schools tax issues — 3 passed and 1 failed. Renewals passed 3 of 3; of the other 1 (a replacement), 0 passed.

Every tax issue on the ballot in Allen County →

Perry 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 ActualFY2025 BudgetFY2026 ForecastFY2029
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 3,864,919 4,222,251 3,636,981
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 269,031 − 269,031 − 269,031
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 3,595,888 3,953,220 3,367,950
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 1,096,865
12.010 With renewalsThe balance if every renewal passes and nothing new does. 3,595,888 3,953,220 4,464,815
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 3,595,888 3,953,220 4,464,815

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.

Perry Local’s forecast, line by line

Each line as Perry 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 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.

 2,889,459 3,028,118 3,263,021 3,528,253 3,033,846 2,981,832 2,861,175
01.020 Tangible Personal Property Tax

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

 1,005,349 1,027,193 1,084,300 1,072,923 995,599 949,770 966,899
01.035 Unrestricted Grants-in-Aid

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

 3,797,244 4,523,252 4,983,396 5,578,257 5,889,108 5,889,901 5,890,707
01.040 Restricted Grants-in-Aid

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

 584,346 680,657 891,215 831,245 836,629 836,629 836,629
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.

 213,345 212,831 231,694 249,000 591,261 525,799 215,619
01.060 All Other Operating Revenue

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

 600,306 697,262 686,894 616,738 607,090 597,924 589,217
01.070 Total Revenue

All of the revenue above, added together.

 9,090,049 10,169,313 11,140,520 11,876,416 11,953,532 11,781,855 11,360,246
02.040 Operating Transfers-In

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

 12,494 110,093 102,781 102,700 102,615 102,527 102,434
02.050 Advances-In

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

 1,298 0 0 0 0 0 0
02.060 All Other Financing Sources

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

 43,144 32,985 34,856 34,856 34,856 34,856 34,856
02.070 Total Other Financing Sources

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

 56,936 143,078 137,637 137,556 137,471 137,383 137,290
02.080 Total Revenue and Other Financing Sources

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

 9,146,985 10,312,391 11,278,157 12,013,972 12,091,004 11,919,238 11,497,536
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 4,353,411 4,712,510 5,024,474 5,392,394 5,620,113 5,838,163 5,901,889
03.020 Employees' Retirement and Insurance Benefits

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

 1,945,976 2,095,889 2,210,783 2,537,839 2,727,038 2,935,629 3,136,426
03.030 Purchased Services

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

 1,573,683 1,513,150 1,534,135 1,852,911 1,895,375 1,984,524 2,078,973
03.040 Supplies and Materials

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

 452,522 567,844 443,844 456,321 469,156 482,360 495,942
03.050 Capital Outlay

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

 11,941 7,810 6,699 160,000 167,000 174,350 182,068
04.055 Principal - Other

Repaying other borrowing from the general fund.

 0 72,040 68,134 71,445 74,917 78,558 82,379
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 12,494 38,053 34,647 31,255 27,698 23,969 20,058
04.300 Other Objects

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

 200,777 133,853 124,520 127,010 129,551 132,142 134,784
04.500 Total Expenditures

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

 8,550,804 9,141,149 9,447,236 10,629,176 11,110,848 11,649,694 12,032,520
05.010 Operational Transfers-Out

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

 64,054 410,293 1,636,536 1,027,463 433,310 431,692 434,984
05.040 Total Other Financing Uses

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

 64,054 410,293 1,636,536 1,027,463 433,310 431,692 434,984
05.050 Total Expenditures and Other Financing Uses

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

 8,614,858 9,551,442 11,083,772 11,656,639 11,544,158 12,081,386 12,467,504
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.

 532,127 760,949 194,385 357,332 546,845 (162,148) (969,968)
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.

 2,377,458 2,909,585 3,670,534 3,864,919 4,222,251 4,769,097 4,606,949
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.

 2,909,585 3,670,534 3,864,919 4,222,251 4,769,097 4,606,949 3,636,981
08.010 Estimated Encumbrances June 30

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

 198,419 145,509 269,031 269,031 269,031 269,031 269,031
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.

 2,711,166 3,525,025 3,595,888 3,953,220 4,500,066 4,337,918 3,367,950
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 0 234,651 431,107 431,107
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 234,651 665,758 1,096,865
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.

 2,711,166 3,525,025 3,595,888 3,953,220 4,734,717 5,003,676 4,464,815
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.

 2,711,166 3,525,025 3,595,888 3,953,220 4,734,717 5,003,676 4,464,815
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 55 57 57 56 55 54 55
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 658 689 635 639 635 642 640

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.

Perry 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.