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School budgets

Revere Local forecasts no shortfall through FY2029

Revere Local – 050054 (Summit) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/25/2026

Revere 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, Revere 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
$22.6M

6.0 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

Revere Local Schools on the November 3, 2026 ballot

Revere 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 Summit County →

Revere 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. 22,619,799 24,064,282 18,914,310
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 349,593 − 350,000 − 350,000
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 0 − 2,450,000 − 2,450,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 22,270,206 21,264,282 16,114,310
12.010 With renewalsThe balance if every renewal passes and nothing new does. 22,270,206 21,264,282 16,114,310
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 22,270,206 21,264,282 16,114,310

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.

Revere Local’s forecast, line by line

Each line as Revere 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.

 30,228,175 33,118,372 35,305,335 35,890,951 36,508,464 36,914,000 37,099,658
01.020 Tangible Personal Property Tax

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

 1,835,487 1,914,855 1,986,006 2,099,845 2,161,554 2,182,224 2,210,410
01.035 Unrestricted Grants-in-Aid

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

 1,987,603 2,901,079 3,407,540 3,973,260 4,519,567 4,579,795 4,639,397
01.040 Restricted Grants-in-Aid

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

 332,378 366,384 521,183 409,977 390,266 391,137 391,983
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.

 3,615,726 3,964,238 4,297,826 4,336,472 4,384,841 4,436,945 4,455,555
01.060 All Other Operating Revenue

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

 2,269,312 3,062,727 2,872,027 2,731,236 2,656,236 2,581,236 2,506,236
01.070 Total Revenue

All of the revenue above, added together.

 40,268,681 45,327,655 48,389,916 49,441,741 50,620,928 51,085,337 51,303,239
02.050 Advances-In

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

 250,000 100,000 100,000 100,000 100,000 100,000 100,000
02.060 All Other Financing Sources

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

 480 480 480 250 0 0 0
02.070 Total Other Financing Sources

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

 250,480 100,480 100,480 100,250 100,000 100,000 100,000
02.080 Total Revenue and Other Financing Sources

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

 40,519,161 45,428,135 48,490,396 49,541,991 50,720,928 51,185,337 51,403,239
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 22,673,098 23,780,015 25,132,896 26,197,111 27,300,651 28,483,672 29,590,572
03.020 Employees' Retirement and Insurance Benefits

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

 8,781,219 9,249,546 10,234,334 11,354,425 12,441,416 13,417,919 14,458,438
03.030 Purchased Services

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

 6,027,489 6,530,113 7,268,825 7,294,109 7,439,991 7,588,791 7,740,566
03.040 Supplies and Materials

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

 1,067,910 1,120,506 1,448,727 1,481,461 1,511,090 1,541,312 1,572,138
03.050 Capital Outlay

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

 210,809 237,274 132,285 194,993 198,893 202,871 206,928
04.050 Principal-HB 264 Loans

Repaying loans for energy-saving building work (House Bill 264).

 215,051 215,051 215,051 21,929 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 10,627 0 0 0 0 0 0
04.300 Other Objects

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

 605,470 681,497 705,576 853,479 870,549 887,960 905,719
04.500 Total Expenditures

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

 39,591,673 41,814,003 45,137,693 47,397,508 49,762,590 52,122,525 54,474,362
05.010 Operational Transfers-Out

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

 1,520,655 584,662 578,177 600,000 600,000 600,000 600,000
05.020 Advances-Out

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

 100,000 100,000 100,000 100,000 100,000 100,000 100,000
05.040 Total Other Financing Uses

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

 1,620,655 684,662 678,177 700,000 700,000 700,000 700,000
05.050 Total Expenditures and Other Financing Uses

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

 41,212,328 42,498,664 45,815,870 48,097,507 50,462,590 52,822,524 55,174,361
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.

 (693,167) 2,929,471 2,674,526 1,444,484 258,338 (1,637,188) (3,771,123)
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.

 17,708,969 17,015,802 19,945,272 22,619,799 24,064,282 24,322,620 22,685,433
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.

 17,015,802 19,945,272 22,619,799 24,064,282 24,322,620 22,685,433 18,914,310
08.010 Estimated Encumbrances June 30

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

 193,399 312,941 349,593 350,000 350,000 350,000 350,000
09.030 Budget Reserve

A rainy-day reserve.

 0 0 0 2,450,000 2,450,000 2,450,000 2,450,000
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 1 2 3 4
09.080 Subtotal

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

 0 0 0 2,450,000 2,450,000 2,450,000 2,450,000
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.

 16,822,403 19,632,332 22,270,206 21,264,282 21,522,620 19,885,433 16,114,310
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.

 16,822,403 19,632,332 22,270,206 21,264,282 21,522,620 19,885,433 16,114,310
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.

 16,822,403 19,632,332 22,270,206 21,264,282 21,522,620 19,885,433 16,114,310
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 135 153 168 216 238 238 252
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 2,549 2,546 2,543 2,495 2,487 2,502 2,502

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.

Revere 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.