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School budgets

Perry Local forecasts no shortfall through FY2029

Perry Local – 047902 (Lake) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/25/2026

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
$12.5M

5.6 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

Perry 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.

Every tax issue on the ballot in Lake 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. 12,506,522 12,843,983 7,358,893
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 758,827 − 758,827 − 758,827
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 11,747,695 12,085,156 6,600,066
12.010 With renewalsThe balance if every renewal passes and nothing new does. 11,747,695 12,085,156 6,600,066
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 11,747,695 12,085,156 6,600,066

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.

 10,809,869 10,957,126 11,887,682 8,610,367 8,622,387 8,634,886 8,522,873
01.020 Tangible Personal Property Tax

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

 0 0 0 4,456,383 4,929,285 4,993,864 5,022,514
01.035 Unrestricted Grants-in-Aid

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

 3,705,774 4,285,415 5,051,209 3,722,789 3,864,752 3,792,951 3,790,797
01.040 Restricted Grants-in-Aid

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

 243,674 470,106 553,802 375,354 294,644 284,369 284,342
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.

 8,829,269 8,843,659 8,947,756 9,065,796 9,084,625 8,586,773 8,321,155
01.060 All Other Operating Revenue

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

 783,748 1,193,328 1,612,333 1,376,847 1,204,988 1,076,988 1,051,988
01.070 Total Revenue

All of the revenue above, added together.

 24,372,334 25,749,634 28,052,782 27,607,536 28,000,681 27,369,831 26,993,669
02.050 Advances-In

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

 436,567 567,962 240,353 480,145 175,000 175,000 175,000
02.060 All Other Financing Sources

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

 109,835 105,927 234,282 100,000 100,000 100,000 100,000
02.070 Total Other Financing Sources

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

 546,402 673,889 474,635 580,145 275,000 275,000 275,000
02.080 Total Revenue and Other Financing Sources

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

 24,918,736 26,423,523 28,527,417 28,187,681 28,275,681 27,644,831 27,268,669
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 14,432,389 14,857,222 15,660,312 15,688,727 16,111,998 16,869,262 17,493,424
03.020 Employees' Retirement and Insurance Benefits

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

 4,230,830 4,066,594 4,818,147 5,031,837 5,453,396 5,807,520 6,160,051
03.030 Purchased Services

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

 3,077,537 3,463,082 3,965,328 3,860,584 3,708,602 3,819,860 3,934,455
03.040 Supplies and Materials

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

 1,178,073 1,365,192 1,334,198 1,866,226 1,903,550 1,941,621 1,980,454
03.050 Capital Outlay

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

 188,398 194,842 686,317 505,910 366,587 377,585 388,912
04.300 Other Objects

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

 246,085 269,597 293,996 296,936 299,905 302,904 305,933
04.500 Total Expenditures

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

 23,353,312 24,216,529 26,758,298 27,250,220 27,844,038 29,118,752 30,263,229
05.010 Operational Transfers-Out

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

 261,290 13,819,512 3,893,415 425,000 298,700 307,661 316,891
05.020 Advances-Out

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

 567,962 240,353 480,145 175,000 175,000 175,000 175,000
05.040 Total Other Financing Uses

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

 829,252 14,059,865 4,373,560 600,000 473,700 482,661 491,891
05.050 Total Expenditures and Other Financing Uses

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

 24,182,564 38,276,394 31,131,858 27,850,220 28,317,738 29,601,413 30,755,120
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.

 736,172 (11,852,871) (2,604,441) 337,461 (42,057) (1,956,582) (3,486,451)
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.

 26,227,662 26,963,834 15,110,963 12,506,522 12,843,983 12,801,926 10,845,344
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.

 26,963,834 15,110,963 12,506,522 12,843,983 12,801,926 10,845,344 7,358,893
08.010 Estimated Encumbrances June 30

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

 889,463 808,722 758,827 758,827 758,827 758,827 758,827
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.

 26,074,371 14,302,241 11,747,695 12,085,156 12,043,099 10,086,517 6,600,066
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.

 26,074,371 14,302,241 11,747,695 12,085,156 12,043,099 10,086,517 6,600,066
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.

 26,074,371 14,302,241 11,747,695 12,085,156 12,043,099 10,086,517 6,600,066

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.