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School budgets

2 of the 7 school districts based in Erie County forecast running short by FY2030

Fiscal Year 2027 First Required Forecast (Fall)

Filed July–August 2026

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 their own forecasts, 2 go below zero by FY2030 if their current levies are renewed and no new one passes, and 0 have already written in a new levy voters have not approved.

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FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026

Erie County · the 7 school districts based here, added together

Cash, June 30, 2026
$49.1M

3.6 months of that year’s spending for them together; the typical one held 4.4 months

Runs short
2 of 7

districts by FY2030, if their levies are renewed and no new one passes

New levy in the forecast
0

districts count one voters have not approved

Forecasts that count a new levy in Erie County

No forecast from a district based in Erie County counts money from a new levy in this filing.

Districts based in Erie County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Edison Local (Formerly Berlin-Milan) $6.7M 4.4 $2.0M — —
Huron City Schools $6.4M 4.6 $6.2M — —
Kelleys Island Local $1.0M 9.4 $3.7M — —
Margaretta Local $785.4K 0.6 −$407.4K FY2030 —
Perkins Local $10.7M 4.3 $8.2M — —
Sandusky City $13.1M 2.9 −$8.0M FY2030 —
Vermilion Local $10.4M 4.6 $6.0M — —
Ehove Career Centercareer center, in no total $6.9M 3.9 $5.3M — —

Swipe sideways for more columns.

“Below zero” is the balance with renewals counted and new levies not (line 12.010) — the year a district’s own forecast says it runs short unless something new is approved or spending changes.

Erie County’s total: 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. 49,119,184 45,859,027 2,385,250
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,011,104 − 938,959 − 518,523
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 2,940,000 − 2,940,000 − 0
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 45,168,080 41,980,068 1,866,727
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 2,139,639 + 16,002,380
12.010 With renewalsThe balance if every renewal passes and nothing new does. 45,168,080 44,119,707 17,869,107
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 45,168,080 44,119,707 17,869,107

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.

Erie County’s forecast: its 7 districts added together, line by line

Each line added up across the districts, as they filed them with the state. 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.

 72,326,427 78,496,685 79,595,888 74,339,815 72,950,730 75,928,983 75,074,636
01.020 Tangible Personal Property Tax

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

 19,045,926 28,342,082 22,244,901 22,228,810 21,613,166 21,456,478 21,330,705
01.035 Unrestricted Grants-in-Aid

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

 41,770,368 43,723,344 45,468,599 46,532,340 46,613,522 46,629,662 46,642,645
01.040 Restricted Grants-in-Aid

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

 6,734,132 6,778,117 6,494,997 6,328,870 6,332,186 6,336,362 6,342,099
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.

 7,710,066 8,087,755 8,584,822 9,330,211 8,721,818 8,535,864 8,612,994
01.060 All Other Operating Revenue

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

 13,560,042 13,031,369 11,551,761 12,100,520 12,327,825 12,114,230 12,387,384
01.070 Total Revenue

All of the revenue above, added together.

 161,146,963 178,459,351 173,940,968 170,860,566 168,559,247 171,001,578 170,390,463
02.040 Operating Transfers-In

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

 2,940,039 2,636,614 1,811,993 1,112,500 2,537,500 3,012,500 2,812,500
02.050 Advances-In

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

 885,582 281,260 939,630 758,350 754,954 754,954 754,954
02.060 All Other Financing Sources

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

 167,721 678,301 201,503 134,610 134,043 134,767 135,916
02.070 Total Other Financing Sources

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

 3,993,342 3,596,175 2,953,126 2,005,460 3,426,497 3,902,221 3,703,370
02.080 Total Revenue and Other Financing Sources

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

 165,140,304 182,055,525 176,894,095 172,866,027 171,985,744 174,903,799 174,093,834
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 85,105,784 89,011,866 90,191,236 91,591,995 94,516,725 97,511,191 100,699,720
03.020 Employees' Retirement and Insurance Benefits

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

 34,576,639 36,702,052 38,126,696 39,251,963 41,515,957 43,964,315 46,650,988
03.030 Purchased Services

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

 22,127,611 24,538,679 25,457,476 26,384,648 27,176,321 28,126,699 29,147,491
03.040 Supplies and Materials

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

 4,900,622 5,179,812 4,504,739 4,707,246 5,027,885 4,943,442 4,977,152
03.050 Capital Outlay

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

 343,581 724,016 840,768 546,808 720,322 882,942 727,378
04.020 Principal-Notes

Repaying short-term notes.

 650,000 670,000 695,000 725,000 750,000 785,000 815,000
04.055 Principal - Other

Repaying other borrowing from the general fund.

 155,000 162,000 168,000 175,000 372,000 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 497,075 468,083 433,490 398,510 361,120 317,900 285,900
04.300 Other Objects

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

 3,076,834 4,021,953 3,688,442 4,058,811 4,160,002 4,244,299 4,356,142
04.500 Total Expenditures

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

 151,433,146 161,478,461 164,105,847 167,839,981 174,600,332 180,775,788 187,659,770
05.010 Operational Transfers-Out

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

 6,612,852 38,724,163 7,661,558 7,215,716 6,825,299 5,952,094 5,715,709
05.020 Advances-Out

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

 281,259 947,632 762,236 1,004,954 906,054 907,178 908,327
05.030 All Other Financing Uses

Other one-off money going out.

 0 170,777 48,935 65,532 67,167 68,851 70,586
05.040 Total Other Financing Uses

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

 6,894,111 39,842,572 8,472,729 8,286,202 7,798,520 6,928,123 6,694,622
05.050 Total Expenditures and Other Financing Uses

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

 158,327,257 201,321,033 172,578,576 176,126,183 182,398,852 187,703,911 194,354,391
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.

 6,813,047 (19,265,508) 4,315,519 (3,260,156) (10,413,109) (12,800,111) (20,260,558)
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.

 57,256,127 64,069,173 44,803,666 49,119,184 45,859,027 35,445,921 22,645,808
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.

 64,069,173 44,803,666 49,119,184 45,859,027 35,445,921 22,645,808 2,385,250
08.010 Estimated Encumbrances June 30

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

 737,239 1,002,803 1,011,104 938,959 938,959 940,959 518,523
09.030 Budget Reserve

A rainy-day reserve.

 1,400,000 0 2,940,000 2,940,000 2,940,000 2,940,000 0
09.080 Subtotal

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

 1,400,000 0 2,940,000 2,940,000 2,940,000 2,940,000 0
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.

 61,931,934 43,800,863 45,168,080 41,980,068 31,566,962 18,764,849 1,866,727
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 2,139,639 4,279,700 4,280,108 5,302,933
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 2,139,639 6,419,339 10,699,447 16,002,380
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.

 61,931,934 43,800,863 45,168,080 44,119,707 37,986,301 29,464,296 17,869,107
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.

 61,931,934 43,800,863 45,168,080 44,119,707 37,986,301 29,464,296 17,869,107
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 1,185 1,136 1,119 1,115 1,098 1,091 1,097
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 19,314 19,238 19,186 19,132 19,126 19,100 19,051

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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.

Erie County’s schools: what their levies cost a home, test scores and spending →

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.