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School budgets

West Geauga Local forecasts no shortfall through FY2029

West Geauga Local – 047225 (Geauga) · Fiscal Year 2026 Required Update to Forecast

Submission date: 02/23/2026

West Geauga 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, West Geauga 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
$11.1M

3.8 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

West Geauga Local Schools on the November 3, 2026 ballot

West Geauga 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 1 West Geauga Local Schools tax issue — 0 passed and 1 failed. Of the other 1 (a replacement), 0 passed.

Every tax issue on the ballot in Geauga County →

West Geauga 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. 11,052,133 12,611,918 323,304
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 324,290 − 300,000 − 300,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 10,727,843 12,311,918 23,304
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 5,651,750
12.010 With renewalsThe balance if every renewal passes and nothing new does. 10,727,843 12,311,918 5,675,054
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 10,727,843 12,311,918 5,675,054

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.

West Geauga Local’s forecast, line by line

Each line as West Geauga 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.

 20,884,046 23,495,260 24,611,728 25,970,823 24,022,635 23,729,204 22,363,667
01.020 Tangible Personal Property Tax

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

 1,053,657 3,531,489 2,347,923 2,456,823 2,684,517 2,628,180 2,590,545
01.035 Unrestricted Grants-in-Aid

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

 4,591,805 4,934,977 5,154,139 5,609,762 5,825,537 5,825,524 5,825,497
01.040 Restricted Grants-in-Aid

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

 578,509 547,824 533,673 346,388 313,476 313,476 313,476
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.

 3,044,058 3,325,155 3,516,607 3,662,433 4,739,555 3,743,705 3,525,927
01.060 All Other Operating Revenue

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

 1,767,180 2,245,652 2,462,713 1,720,415 1,439,000 1,249,987 1,105,838
01.070 Total Revenue

All of the revenue above, added together.

 31,919,255 38,080,357 38,626,783 39,766,644 39,024,720 37,490,076 35,724,950
02.050 Advances-In

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

 271,875 251,200 7,960 55,725 125,000 125,000 125,000
02.060 All Other Financing Sources

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

 62,412 34,616 72,040 15,000 15,000 15,000 15,000
02.070 Total Other Financing Sources

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

 334,287 285,816 80,000 70,725 140,000 140,000 140,000
02.080 Total Revenue and Other Financing Sources

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

 32,253,542 38,366,173 38,706,783 39,837,369 39,164,720 37,630,076 35,864,950
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 17,647,135 18,000,927 18,934,553 19,676,000 20,415,157 21,096,633 21,802,145
03.020 Employees' Retirement and Insurance Benefits

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

 6,498,906 6,803,884 6,966,371 7,460,000 7,972,378 8,510,008 9,090,830
03.030 Purchased Services

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

 5,390,792 6,119,614 6,609,148 7,250,000 7,475,909 7,708,612 7,948,354
03.040 Supplies and Materials

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

 872,063 929,352 1,123,327 1,324,000 1,334,073 1,365,335 1,408,212
03.050 Capital Outlay

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

 195,862 191,462 392,252 400,000 400,000 400,000 400,000
04.300 Other Objects

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

 499,739 569,715 618,263 645,000 655,112 665,171 675,432
04.500 Total Expenditures

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

 31,104,497 32,614,954 34,643,914 36,755,000 38,252,629 39,745,760 41,324,972
05.010 Operational Transfers-Out

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

 6,000 6,500,000 18,576,402 1,400,000 1,750,000 1,750,000 1,750,000
05.020 Advances-Out

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

 251,200 7,960 55,725 122,584 125,000 125,000 125,000
05.040 Total Other Financing Uses

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

 257,200 6,507,960 18,632,127 1,522,584 1,875,000 1,875,000 1,875,000
05.050 Total Expenditures and Other Financing Uses

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

 31,361,697 39,122,914 53,276,041 38,277,584 40,127,629 41,620,760 43,199,972
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.

 891,845 (756,741) (14,569,258) 1,559,785 (962,909) (3,990,683) (7,335,022)
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.

 25,486,287 26,378,132 25,621,391 11,052,133 12,611,918 11,649,009 7,658,326
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.

 26,378,132 25,621,391 11,052,133 12,611,918 11,649,009 7,658,326 323,304
08.010 Estimated Encumbrances June 30

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

 289,402 322,126 324,290 300,000 300,000 300,000 300,000
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.

 26,088,730 25,299,265 10,727,843 12,311,918 11,349,009 7,358,326 23,304
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 1,951,750 3,700,000
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 0 1,951,750 5,651,750
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.

 26,088,730 25,299,265 10,727,843 12,311,918 11,349,009 9,310,076 5,675,054
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.

 26,088,730 25,299,265 10,727,843 12,311,918 11,349,009 9,310,076 5,675,054
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 143 143 135 135 135 135 135
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 2,045 2,045 1,836 1,836 1,836 1,836 1,836

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.

West Geauga 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.