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School budgets

1 of the 5 school districts based in Geauga County forecast 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, 1 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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Geauga County · the 5 school districts based here, added together

Cash, June 30, 2025
$46.8M

3.7 months of that year’s spending for them together; the typical one held 3.8 months

Runs short
1 of 5

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 Geauga County

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

Districts based in Geauga County

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.

Geauga 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. 46,773,455 47,002,587 8,947,564
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,462,405 − 1,575,000 − 1,575,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 45,311,050 45,427,587 7,372,564
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 7,161,990
12.010 With renewalsThe balance if every renewal passes and nothing new does. 45,311,050 45,427,587 14,534,554
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 45,311,050 45,427,587 14,534,554

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.

Geauga County’s forecast: its 5 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.

89,960,626 95,317,252 98,580,415 99,348,472 98,256,092 99,621,238 98,297,478
01.020 Tangible Personal Property Tax

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

3,770,195 12,764,961 8,727,780 9,480,309 10,022,818 9,971,612 9,895,240
01.030 Income Tax

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

3,775,205 3,708,399 3,962,417 4,106,462 4,147,527 4,189,004 4,230,895
01.035 Unrestricted Grants-in-Aid

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

21,439,910 22,507,203 22,976,058 24,378,719 25,245,309 25,248,293 25,251,113
01.040 Restricted Grants-in-Aid

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

2,060,644 2,477,861 2,229,023 1,742,849 1,570,285 1,517,150 1,467,218
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.

11,026,026 11,109,066 11,497,645 11,669,925 13,357,372 11,960,757 11,756,942
01.060 All Other Operating Revenue

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

8,320,155 10,123,278 9,434,097 8,729,694 7,782,784 7,384,578 7,175,057
01.070 Total Revenue

All of the revenue above, added together.

140,352,761 158,008,020 157,407,436 159,456,431 160,382,187 159,892,631 158,073,942
02.040 Operating Transfers-In

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

867,050 878,277 1,341,727 1,028,984 1,002,074 1,002,074 1,002,074
02.050 Advances-In

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

1,960,590 1,206,324 1,166,960 1,405,200 1,119,404 1,119,404 1,119,404
02.060 All Other Financing Sources

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

500,467 441,354 238,990 68,922 46,291 46,291 46,291
02.070 Total Other Financing Sources

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

3,328,107 2,525,955 2,747,676 2,503,106 2,167,769 2,167,769 2,167,769
02.080 Total Revenue and Other Financing Sources

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

143,680,869 160,533,975 160,155,112 161,959,537 162,549,956 162,060,400 160,241,711
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

77,908,562 80,469,146 82,710,714 84,369,951 88,250,329 91,069,163 93,875,277
03.020 Employees' Retirement and Insurance Benefits

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

30,659,036 33,729,534 33,151,813 35,309,290 37,481,717 39,881,562 42,354,427
03.030 Purchased Services

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

20,608,217 23,151,870 22,742,270 25,411,345 26,132,237 26,478,203 27,229,065
03.040 Supplies and Materials

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

4,422,443 5,247,484 4,768,463 5,848,934 5,695,820 5,803,269 5,922,754
03.050 Capital Outlay

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

3,055,690 3,052,724 6,884,645 1,514,214 1,373,970 1,173,143 1,214,815
04.050 Principal-HB 264 Loans

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

80,000 80,000 80,000 0 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

4,127 2,548 936 0 0 0 0
04.300 Other Objects

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

1,997,070 2,387,174 2,548,071 2,588,225 2,628,836 2,665,044 2,674,117
04.500 Total Expenditures

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

138,735,145 148,120,480 152,886,912 155,041,959 161,562,909 167,070,385 173,270,454
05.010 Operational Transfers-Out

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

4,091,815 12,271,828 26,839,504 5,591,459 5,902,013 5,908,113 5,895,002
05.020 Advances-Out

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

953,464 1,207,547 1,427,922 1,096,988 1,099,404 1,099,404 1,099,404
05.030 All Other Financing Uses

Other one-off money going out.

0 3,549 0 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.

5,045,279 13,482,924 28,267,427 6,688,447 7,001,417 7,007,517 6,994,406
05.050 Total Expenditures and Other Financing Uses

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

143,780,424 161,603,405 181,154,339 161,730,406 168,564,326 174,077,902 180,264,861
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.

(99,556) (1,069,430) (20,999,227) 229,132 (6,014,371) (12,017,501) (20,023,149)
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.

68,941,668 68,842,112 67,772,683 46,773,455 47,002,587 40,988,216 28,970,714
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.

68,842,112 67,772,683 46,773,455 47,002,587 40,988,216 28,970,714 8,947,564
08.010 Estimated Encumbrances June 30

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

2,282,880 1,718,688 1,462,405 1,575,000 1,575,000 1,575,000 1,575,000
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

0 0 0 2 4 6 8
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.

66,559,232 66,053,995 45,311,050 45,427,587 39,413,216 27,395,714 7,372,564
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 2,478,120 4,683,870
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

0 0 0 0 0 2,478,120 7,161,990
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.

66,559,232 66,053,995 45,311,050 45,427,587 39,413,216 29,873,834 14,534,554
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.

66,559,232 66,053,995 45,311,050 45,427,587 39,413,216 29,873,834 14,534,554
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

890 886 858 812 916 905 875
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

8,428 8,220 7,817 7,864 7,657 7,576 7,511

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.

Geauga 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.