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School budgets

Riverside Local forecasts no shortfall through FY2029

Riverside Local – 048090 (Logan) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/24/2026

Riverside 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, Riverside 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
$3.0M

3.6 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

Riverside Local Schools on the November 3, 2026 ballot

Riverside 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 Logan County →

Riverside 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. 2,955,831 2,956,189 1,853,329
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 103,710 − 200,000 − 200,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 2,852,121 2,756,189 1,653,329
12.010 With renewalsThe balance if every renewal passes and nothing new does. 2,852,121 2,756,189 1,653,329
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 2,852,121 2,756,189 1,653,329

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.

Riverside Local’s forecast, line by line

Each line as Riverside 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.

 1,614,723 1,812,656 1,799,652 1,925,652 2,020,853 1,941,609 2,017,747
01.020 Tangible Personal Property Tax

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

 139,940 152,482 168,043 198,128 197,804 199,524 201,244
01.030 Income Tax

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

 1,338,746 1,321,563 1,394,255 1,441,294 1,484,837 1,529,894 1,576,519
01.035 Unrestricted Grants-in-Aid

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

 5,205,359 5,245,251 5,203,396 4,928,285 4,928,285 4,928,285 4,928,285
01.040 Restricted Grants-in-Aid

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

 417,473 470,134 758,622 706,886 706,886 706,886 706,886
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.

 225,634 246,338 249,653 275,062 284,229 263,712 272,480
01.060 All Other Operating Revenue

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

 625,832 869,543 944,457 785,291 616,570 573,442 555,461
01.070 Total Revenue

All of the revenue above, added together.

 9,567,707 10,117,967 10,518,078 10,260,598 10,239,464 10,143,352 10,258,622
02.040 Operating Transfers-In

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

 0 0 65,552 0 0 0 0
02.060 All Other Financing Sources

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

 6,023 38,612 8,848 8,234 7,500 7,500 7,500
02.070 Total Other Financing Sources

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

 6,023 38,612 74,400 8,234 7,500 7,500 7,500
02.080 Total Revenue and Other Financing Sources

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

 9,573,730 10,156,579 10,592,478 10,268,832 10,246,964 10,150,852 10,266,122
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 4,645,014 4,932,965 5,185,082 5,212,962 5,292,988 5,419,528 5,598,454
03.020 Employees' Retirement and Insurance Benefits

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

 1,828,382 1,955,638 2,128,399 2,109,478 2,109,295 2,213,364 2,331,109
03.030 Purchased Services

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

 1,539,371 1,678,108 1,749,118 2,214,651 2,214,693 2,274,639 2,336,285
03.040 Supplies and Materials

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

 371,989 500,212 543,035 420,470 398,562 407,767 417,211
03.050 Capital Outlay

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

 30,870 250,000 12,167 25,000 30,000 30,600 31,212
04.300 Other Objects

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

 114,646 118,227 136,511 135,913 105,915 143,335 111,841
04.500 Total Expenditures

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

 8,530,272 9,435,150 9,754,312 10,118,474 10,151,453 10,489,233 10,826,112
05.010 Operational Transfers-Out

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

 115,000 7,450,000 2,769,834 150,000 100,000 100,000 100,000
05.040 Total Other Financing Uses

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

 115,000 7,450,000 2,769,834 150,000 100,000 100,000 100,000
05.050 Total Expenditures and Other Financing Uses

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

 8,645,272 16,885,150 12,524,146 10,268,474 10,251,453 10,589,233 10,926,112
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.

 928,458 (6,728,571) (1,931,668) 358 (4,489) (438,381) (659,990)
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.

 10,687,612 11,616,070 4,887,499 2,955,831 2,956,189 2,951,700 2,513,319
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.

 11,616,070 4,887,499 2,955,831 2,956,189 2,951,700 2,513,319 1,853,329
08.010 Estimated Encumbrances June 30

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

 511,371 209,526 103,710 200,000 200,000 200,000 200,000
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.

 11,104,699 4,677,973 2,852,121 2,756,189 2,751,700 2,313,319 1,653,329
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.

 11,104,699 4,677,973 2,852,121 2,756,189 2,751,700 2,313,319 1,653,329
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.

 11,104,699 4,677,973 2,852,121 2,756,189 2,751,700 2,313,319 1,653,329

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.

Riverside 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.