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School budgets

None of the 2 school districts based in Gallia County forecasts running short by FY2029

Fiscal Year 2026 Required Update to Forecast

Filed February 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, 0 go below zero by FY2029 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

Gallia County · the 2 school districts based here, added together

Cash, June 30, 2025
$21.1M

5.1 months of that year’s spending for them together; the typical one held 5.1 months

Runs short
0 of 2

districts by FY2029, 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 Gallia County

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

Districts based in Gallia County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Gallia County Local $12.4M 5.3 $12.9M — —
Gallipolis City $8.8M 4.8 $5.1M — —
Gallia-Jackson-Vintoncareer center, in no total $7.1M 7.0 $11.3M — —

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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.

Gallia 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 ActualFY2025 BudgetFY2026 ForecastFY2029
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 21,147,118 21,577,121 19,793,786
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 3,309,067 − 2,332,000 − 1,750,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 17,838,051 19,245,121 18,043,786
12.010 With renewalsThe balance if every renewal passes and nothing new does. 17,838,051 19,245,121 18,043,786
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 17,838,051 19,245,121 18,043,786

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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.

Gallia County’s forecast: its 2 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 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.

 10,828,334 11,193,963 12,334,650 12,740,375 12,855,118 12,957,368 13,146,585
01.020 Tangible Personal Property Tax

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

 6,051,597 5,591,103 6,837,340 6,786,466 6,822,761 6,884,132 6,913,755
01.035 Unrestricted Grants-in-Aid

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

 21,235,484 23,721,936 23,625,335 23,040,929 23,113,284 22,972,574 22,873,999
01.040 Restricted Grants-in-Aid

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

 3,867,663 4,013,231 4,539,852 4,342,895 4,284,271 4,331,316 4,357,673
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.

 1,407,758 1,488,021 1,608,289 1,612,195 1,642,356 1,678,000 1,684,783
01.060 All Other Operating Revenue

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

 3,042,203 4,357,177 3,585,786 3,626,580 3,632,289 3,628,069 3,628,927
01.070 Total Revenue

All of the revenue above, added together.

 46,433,039 50,365,432 52,531,253 52,149,440 52,350,079 52,451,459 52,605,722
02.040 Operating Transfers-In

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

 7,500,000 640,000 390,000 590,000 590,000 590,000 590,000
02.050 Advances-In

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

 1,462,612 1,011,170 1,469,833 1,787,275 600,000 600,000 600,000
02.060 All Other Financing Sources

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

 118,652 110,254 35,285 188,160 199,773 200,772 201,775
02.070 Total Other Financing Sources

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

 9,081,265 1,761,424 1,895,117 2,565,435 1,389,773 1,390,772 1,391,775
02.080 Total Revenue and Other Financing Sources

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

 55,514,304 52,126,855 54,426,370 54,714,875 53,739,852 53,842,231 53,997,498
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 24,408,787 25,365,427 28,234,541 28,863,305 29,509,853 29,906,075 30,263,788
03.020 Employees' Retirement and Insurance Benefits

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

 10,109,045 10,446,002 10,956,906 11,499,404 11,872,492 12,195,033 12,497,776
03.030 Purchased Services

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

 5,662,332 6,192,631 6,280,356 6,023,593 5,886,320 5,840,570 5,913,960
03.040 Supplies and Materials

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

 2,477,842 2,795,162 2,439,037 2,326,931 2,647,125 2,344,125 3,016,725
03.050 Capital Outlay

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

 642,349 1,094,555 817,033 2,305,164 1,008,000 362,000 517,000
04.050 Principal-HB 264 Loans

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

 220,000 225,000 233,475 628,732 648,378 668,166 693,098
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 159,237 190,776 165,995 367,566 350,170 332,008 312,952
04.300 Other Objects

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

 709,760 704,838 768,184 790,175 800,470 810,766 826,062
04.500 Total Expenditures

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

 44,389,352 47,014,390 49,895,527 52,804,872 52,722,809 52,458,744 54,041,362
05.010 Operational Transfers-Out

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

 7,787,227 960,663 1,589,244 880,000 780,000 780,000 780,000
05.020 Advances-Out

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

 2,100,808 1,471,006 1,806,274 600,000 600,000 600,000 600,000
05.040 Total Other Financing Uses

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

 9,888,035 2,431,668 3,395,518 1,480,000 1,380,000 1,380,000 1,380,000
05.050 Total Expenditures and Other Financing Uses

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

 54,277,388 49,446,059 53,291,045 54,284,872 54,102,809 53,838,744 55,421,362
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.

 1,236,916 2,680,796 1,135,325 430,003 (362,958) 3,487 (1,423,864)
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.

 16,094,081 17,330,997 20,011,793 21,147,118 21,577,121 21,214,164 21,217,650
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.

 17,330,997 20,011,793 21,147,118 21,577,121 21,214,164 21,217,650 19,793,786
08.010 Estimated Encumbrances June 30

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

 1,105,445 1,020,884 3,309,067 2,332,000 1,750,000 1,750,000 1,750,000
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 1 2 3 4
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.

 16,225,552 18,990,909 17,838,051 19,245,121 19,464,164 19,467,650 18,043,786
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.

 16,225,552 18,990,909 17,838,051 19,245,121 19,464,164 19,467,650 18,043,786
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.

 16,225,552 18,990,909 17,838,051 19,245,121 19,464,164 19,467,650 18,043,786
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 151 141 137 118 123 112 133
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 1,677 1,633 1,596 1,615 1,574 1,564 1,533

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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.

Gallia 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.