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School budgets

River View Local forecasts running short in FY2030

River View Local – 046482 (Coshocton) · Fiscal Year 2027 First Required Forecast (Fall)

Submission date: 08/25/2026

River View 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, River View Local goes below zero in FY2030 if its current levies are renewed and no new one passes.

Cash, June 30, 2026
$5.4M

3.0 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
None

it counts no levy voters have not approved

River View Local Schools on the November 3, 2026 ballot

River View 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.

How its earlier votes went: since March 17, 2020, voters have decided 6 River View Local Schools tax issues — 4 passed and 2 failed. Renewals passed 4 of 5; of the issues asking for new money, 0 of 1 passed.

Every tax issue on the ballot in Coshocton County →

River View 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. 5,413,232 4,835,744 (826,798)
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 538,000 − 500,000 − 500,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 4,875,232 4,335,744 (1,326,798)
12.010 With renewalsThe balance if every renewal passes and nothing new does. 4,875,232 4,335,744 (1,326,798)
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 4,875,232 4,335,744 (1,326,798)

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.

River View Local’s forecast, line by line

Each line as River View 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.

6,609,873 7,654,976 7,868,656 8,393,556 8,431,222 8,416,940 8,479,495
01.020 Tangible Personal Property Tax

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

2,081,515 2,094,788 2,139,564 2,202,757 2,224,984 2,239,594 2,254,203
01.035 Unrestricted Grants-in-Aid

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

8,254,158 8,592,072 8,694,231 9,060,711 9,156,401 9,055,930 8,955,774
01.040 Restricted Grants-in-Aid

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

775,867 703,146 531,336 400,414 408,050 412,028 418,544
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.

888,419 1,002,070 1,105,930 1,098,929 1,131,666 1,160,839 1,172,490
01.060 All Other Operating Revenue

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

1,662,558 1,461,322 1,124,184 1,088,421 1,110,536 1,133,139 1,156,241
01.070 Total Revenue

All of the revenue above, added together.

20,272,390 21,508,374 21,463,901 22,244,788 22,462,859 22,418,470 22,436,747
02.040 Operating Transfers-In

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

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

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

2,142,274 1,315,851 792,305 131,122 132,433 133,757 135,094
02.060 All Other Financing Sources

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

107,288 325,151 181,506 195,852 197,811 199,789 201,787
02.070 Total Other Financing Sources

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

2,249,562 1,642,002 973,811 326,974 330,244 333,546 336,881
02.080 Total Revenue and Other Financing Sources

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

22,521,952 23,150,376 22,437,712 22,571,762 22,793,103 22,752,016 22,773,628
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

10,866,680 11,761,002 12,192,327 12,804,812 13,234,608 13,715,485 14,218,145
03.020 Employees' Retirement and Insurance Benefits

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

5,221,801 5,895,448 6,175,067 6,424,861 6,650,891 6,865,425 7,087,699
03.030 Purchased Services

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

1,588,768 2,132,640 2,573,485 2,318,538 2,364,908 2,412,207 2,460,451
03.040 Supplies and Materials

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

591,430 596,777 550,753 681,823 695,460 709,369 723,557
03.050 Capital Outlay

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

325,523 308,912 222,528 224,136 228,619 233,191 237,855
04.300 Other Objects

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

492,263 464,577 197,695 402,139 410,181 418,385 426,753
04.500 Total Expenditures

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

19,086,465 21,159,356 21,911,855 22,856,309 23,584,667 24,354,062 25,154,460
05.010 Operational Transfers-Out

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

669,290 4,324,657 603,000 150,000 150,000 150,000 150,000
05.020 Advances-Out

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

1,307,323 792,305 343,681 132,432 133,757 135,094 136,445
05.030 All Other Financing Uses

Other one-off money going out.

10,830 3,309 10,405 10,509 10,719 10,933 11,152
05.040 Total Other Financing Uses

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

1,987,443 5,120,271 957,086 292,941 294,476 296,027 297,597
05.050 Total Expenditures and Other Financing Uses

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

21,073,908 26,279,627 22,868,941 23,149,250 23,879,143 24,650,089 25,452,057
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.

1,448,044 (3,129,251) (431,229) (577,488) (1,086,040) (1,898,073) (2,678,429)
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.

7,525,668 8,973,712 5,844,461 5,413,232 4,835,744 3,749,704 1,851,631
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.

8,973,712 5,844,461 5,413,232 4,835,744 3,749,704 1,851,631 (826,798)
08.010 Estimated Encumbrances June 30

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

1,134,932 500,000 538,000 500,000 500,000 500,000 500,000
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.

7,838,780 5,344,461 4,875,232 4,335,744 3,249,704 1,351,631 (1,326,798)
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.

7,838,780 5,344,461 4,875,232 4,335,744 3,249,704 1,351,631 (1,326,798)
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.

7,838,780 5,344,461 4,875,232 4,335,744 3,249,704 1,351,631 (1,326,798)
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

109 103 109 103 102 111 74
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

1,396 1,337 1,263 1,202 1,135 1,059 1,029

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.

River View 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.