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School budgets

3 of the 7 school districts based in Fulton 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, 3 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

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

Cash, June 30, 2026
$36.1M

4.1 months of that year’s spending for them together; the typical one held 3.4 months

Runs short
3 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 Fulton County

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

Districts based in Fulton County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Archbold-Area Local $5.2M 4.0 $862.3K — —
Evergreen Local $11.7M 7.7 $7.9M — —
Fayette Local $1.9M 3.4 $259.7K — —
Pettisville Local $2.3M 3.3 −$1.9M FY2029 —
Pike-Delta-York Local $4.4M 3.1 −$1.1M FY2030 —
Swanton Local $2.3M 1.6 −$480.8K FY2030 —
Wauseon Exempted Village $8.3M 4.3 $14.2M — —

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“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.

Fulton 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. 36,120,484 37,745,767 947,534
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 521,568 − 1,445,580 − 205,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 35,598,916 36,300,187 742,534
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 19,020,937
12.010 With renewalsThe balance if every renewal passes and nothing new does. 35,598,916 36,300,187 19,763,471
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 35,598,916 36,300,187 19,763,471

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.

Fulton 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.

 30,779,154 35,732,504 34,171,179 33,031,403 32,319,660 30,949,722 30,412,853
01.020 Tangible Personal Property Tax

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

 6,709,217 7,206,021 7,504,552 7,095,297 6,954,335 6,610,772 6,316,648
01.030 Income Tax

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

 14,441,943 16,445,017 17,010,869 17,392,220 16,664,911 12,778,747 11,552,461
01.035 Unrestricted Grants-in-Aid

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

 41,020,943 41,351,257 41,359,894 41,939,677 41,180,623 40,580,606 39,979,128
01.040 Restricted Grants-in-Aid

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

 3,358,305 3,356,744 2,836,967 2,646,110 2,554,047 2,490,289 2,447,663
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.

 4,368,365 4,543,893 4,430,658 4,554,361 4,331,625 4,162,608 4,333,456
01.060 All Other Operating Revenue

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

 5,603,704 5,866,514 6,309,680 5,943,020 6,022,605 5,929,985 5,743,230
01.070 Total Revenue

All of the revenue above, added together.

 106,281,630 114,501,951 113,623,800 112,602,089 110,027,807 103,502,729 100,785,438
02.040 Operating Transfers-In

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

 0 17,406 40,151 3,321 3,321 3,321 3,321
02.050 Advances-In

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

 135,045 97,683 452,304 149,653 1,000 1,000 1,000
02.060 All Other Financing Sources

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

 143,572 121,797 129,240 93,309 97,886 93,309 93,309
02.070 Total Other Financing Sources

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

 278,617 236,886 621,694 246,283 102,207 97,630 97,630
02.080 Total Revenue and Other Financing Sources

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

 106,560,246 114,738,838 114,245,494 112,848,372 110,130,014 103,600,359 100,883,068
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 53,969,989 56,908,463 59,311,657 61,331,516 63,517,740 65,393,760 67,556,366
03.020 Employees' Retirement and Insurance Benefits

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

 22,723,080 23,531,785 24,496,631 25,184,418 26,118,133 27,176,898 28,188,690
03.030 Purchased Services

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

 14,105,323 15,606,710 16,635,936 17,262,622 17,261,215 17,641,000 18,034,432
03.040 Supplies and Materials

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

 3,361,501 3,847,107 3,311,208 3,729,898 3,522,913 3,502,472 3,648,548
03.050 Capital Outlay

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

 927,271 1,605,824 1,037,111 798,614 807,082 761,184 804,252
04.050 Principal-HB 264 Loans

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

 247,000 252,000 258,000 264,000 269,000 275,000 281,134
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 84,930 76,842 68,503 51,667 46,430 41,084 36,354
04.300 Other Objects

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

 2,110,678 2,575,562 1,685,148 1,774,852 1,804,377 1,841,780 1,882,825
04.500 Total Expenditures

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

 97,529,772 104,404,293 106,804,194 110,397,587 113,346,891 116,633,178 120,432,601
05.010 Operational Transfers-Out

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

 1,642,225 12,547,909 3,578,574 525,502 333,002 333,002 333,002
05.020 Advances-Out

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

 100,183 88,304 489,414 300,000 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 0 0 (1,170) 0 0 0 0
05.040 Total Other Financing Uses

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

 1,742,408 12,636,213 4,066,818 825,502 333,002 333,002 333,002
05.050 Total Expenditures and Other Financing Uses

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

 99,272,180 117,040,506 110,871,012 111,223,089 113,679,893 116,966,180 120,765,603
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.

 7,288,066 (2,301,668) 3,374,482 1,625,283 (3,549,879) (13,365,821) (19,882,535)
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.

 27,759,604 35,047,668 32,746,001 36,120,484 37,745,767 34,195,889 20,830,070
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.

 35,047,668 32,746,001 36,120,484 37,745,767 34,195,889 20,830,070 947,534
08.010 Estimated Encumbrances June 30

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

 273,040 653,890 521,568 1,445,580 260,000 260,000 205,000
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.

 34,774,628 32,092,111 35,598,916 36,300,187 33,935,889 20,570,070 742,534
11.010 Income Tax - Renewal

An existing income tax the district expects voters to renew. Not yet voted on.

 0 0 0 0 1,012,933 5,184,716 6,708,957
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 0 420,031 2,177,461 3,516,839
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 1,432,964 8,795,141 19,020,937
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.

 34,774,628 32,092,111 35,598,916 36,300,187 35,368,853 29,365,211 19,763,471
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.

 34,774,628 32,092,111 35,598,916 36,300,187 35,368,853 29,365,211 19,763,471
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 379 417 426 452 458 461 455
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 4,793 4,674 4,645 4,871 4,878 4,857 4,842

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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.

Fulton 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.