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School budgets

Pickerington Local forecasts running short in FY2030

Pickerington Local – 046896 (Fairfield) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/26/2026

Pickerington 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, Pickerington Local goes below zero in FY2030 if its current levies are renewed and no new one passes. It has written in a new income tax levy from FY2027 — $24,959,244 in FY2030 — that voters have not approved.

Cash, June 30, 2026
$22.9M

1.6 months of that year’s spending

Runs short
FY2030

on its own forecast, if its levies are renewed and no new one passes

New levy in the forecast
Income tax

from FY2027, not yet approved by voters

Pickerington Local Schools on the November 3, 2026 ballot

  1. Income tax, 0.75%

    New Schools

    Current expenses · 10 years · from Jan 1, 2027

    $75 a year for every $10,000 of income it taxes

    Paid by the people who live in the district, on their income; the ballot says whether on all of it or on earnings only.

How its earlier votes went: since March 17, 2020, voters have decided 4 Pickerington Local Schools tax issues — 1 passed and 3 failed. Of the issues asking for new money, 1 of 4 passed.

Every tax issue on the ballot in Fairfield County →

Pickerington 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. 22,872,040 25,943,908 (19,708,052)
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,710,276 − 2,164,310 − 2,208,963
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 20,161,764 23,779,598 (21,917,015)
12.010 With renewalsThe balance if every renewal passes and nothing new does. 20,161,764 23,779,598 (21,917,015)
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 1,300,879 + 65,220,357
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 20,161,764 25,080,477 43,303,342

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.

Pickerington Local’s forecast, line by line

Each line as Pickerington 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.

40,351,263 41,601,875 45,010,797 47,948,858 49,123,486 51,735,689 54,019,285
01.020 Tangible Personal Property Tax

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

2,727,014 3,028,681 3,318,353 3,485,148 3,530,822 3,546,380 3,561,789
01.030 Income Tax

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

24,757,065 26,806,533 29,388,402 30,534,449 32,373,803 34,325,446 36,396,313
01.035 Unrestricted Grants-in-Aid

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

62,107,836 64,108,004 71,481,688 72,757,859 69,595,319 65,989,462 64,076,474
01.040 Restricted Grants-in-Aid

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

5,117,144 12,975,590 10,770,592 10,292,020 9,806,227 9,315,362 8,936,098
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.

5,088,238 5,268,419 5,817,628 6,342,618 6,493,684 7,070,376 7,648,883
01.060 All Other Operating Revenue

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

4,652,705 4,704,083 5,290,327 5,488,117 5,212,156 5,227,714 5,260,908
01.070 Total Revenue

All of the revenue above, added together.

144,801,265 158,493,185 171,077,788 176,849,069 176,135,497 177,210,429 179,899,750
02.040 Operating Transfers-In

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

0 0 2,000,000 0 0 0 0
02.060 All Other Financing Sources

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

1,791 280 2,561 1,301 1,301 1,301 1,301
02.070 Total Other Financing Sources

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

1,791 280 2,002,561 1,301 1,301 1,301 1,301
02.080 Total Revenue and Other Financing Sources

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

144,803,057 158,493,466 173,080,349 176,850,370 176,136,798 177,211,730 179,901,051
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

84,267,460 91,318,586 95,806,822 100,342,623 104,051,900 109,736,956 116,138,176
03.020 Employees' Retirement and Insurance Benefits

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

30,730,219 33,991,276 36,871,440 38,349,274 42,200,860 45,975,596 50,093,721
03.030 Purchased Services

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

24,449,952 25,665,370 28,917,294 27,191,434 27,725,484 28,388,743 29,069,959
03.040 Supplies and Materials

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

4,354,128 5,618,509 7,385,388 4,349,181 4,551,850 4,650,122 4,750,959
03.050 Capital Outlay

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

912,748 3,510,633 1,886,854 1,322,562 1,506,680 1,524,572 1,542,693
04.300 Other Objects

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

1,612,942 1,779,494 1,876,788 1,788,428 1,877,254 1,896,027 1,914,987
04.500 Total Expenditures

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

146,327,449 161,883,868 172,744,586 173,343,502 181,914,028 192,172,016 203,510,495
05.010 Operational Transfers-Out

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

328,850 378,297 392,404 435,000 435,000 435,000 435,000
05.040 Total Other Financing Uses

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

328,850 378,297 392,404 435,000 435,000 435,000 435,000
05.050 Total Expenditures and Other Financing Uses

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

146,656,299 162,262,165 173,136,990 173,778,502 182,349,028 192,607,016 203,945,495
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.

(1,853,242) (3,768,699) (56,641) 3,071,868 (6,212,230) (15,395,286) (24,044,444)
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.

28,550,623 26,697,381 22,928,681 22,872,040 25,943,908 19,731,678 4,336,392
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.

26,697,381 22,928,681 22,872,040 25,943,908 19,731,678 4,336,392 (19,708,052)
08.010 Estimated Encumbrances June 30

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

3,439,076 2,157,764 2,710,276 2,164,310 2,168,206 2,172,542 2,208,963
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.

23,258,305 20,770,917 20,161,764 23,779,598 17,563,472 2,163,850 (21,917,015)
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.

23,258,305 20,770,917 20,161,764 23,779,598 17,563,472 2,163,850 (21,917,015)
13.010 Income Tax - New

A new income tax the district has written into its forecast. Not yet voted on.

0 0 0 1,300,879 15,522,357 23,437,877 24,959,244
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 1,300,879 16,823,236 40,261,113 65,220,357
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.

23,258,305 20,770,917 20,161,764 25,080,477 34,386,708 42,424,963 43,303,342
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

687 716 719 791 842 819 779
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

10,303 10,470 10,563 10,665 10,788 10,985 11,199

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.

Pickerington 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.