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School budgets

2 of the 7 school districts based in Greene 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, 2 go below zero by FY2029 if their current levies are renewed and no new one passes, and 1 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

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

Cash, June 30, 2025
$115.3M

4.5 months of that year’s spending for them together; the typical one held 5.0 months

Runs short
2 of 7

districts by FY2029, if their levies are renewed and no new one passes

New levy in the forecast
1

district counts one voters have not approved

Forecasts that count a new levy in Greene County

1 school district have written money from a new levy into this forecast, on the state’s lines for a new income tax (13.010) or property tax (13.020). Voters have not approved it. The unreserved balance counts it as if they had; the balance before it does not.

District New levy New-levy money in FY2029 Cash, June 30 FY2025 Months of spending FY2029 without it 12.010 FY2029 with it 15.010
Fairborn City Income, from FY2028 $3.8M $24.2M 4.5 $5.7M $11.4M

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Most cash first until a heading is sorted, measured in months of FY2025’s spending (line 4.500), so a large district and a small one can be compared. A forecast only shows a levy its district chose to write in; a levy on a ballot can be missing from it, and one written in may never reach a ballot. What is on the November 3 ballot →

Districts based in Greene County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Beavercreek City $35.3M 3.9 $31.4M — —
Bellbrook-Sugarcreek Local $15.9M 5.4 $12.0M — —
Cedar Cliff Local $3.9M 5.4 $919.6K — —
Fairborn City $24.2M 4.5 $5.7M — Income
Greeneview Local $7.3M 5.0 −$1.0M FY2029 —
Xenia Community City $19.8M 4.2 −$6.2M FY2029 —
Yellow Springs Exempted Village $8.9M 7.1 $5.3M — —
Greene County Vocational School Districtcareer center, in no total $12.0M 7.9 $11.7M — —

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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.

Greene 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. 115,332,223 123,623,299 54,008,559
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 4,558,270 − 1,880,348 − 1,880,348
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 0 − 10,795,511 − 11,661,119
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 110,773,953 110,947,440 40,467,092
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 7,684,751
12.010 With renewalsThe balance if every renewal passes and nothing new does. 110,773,953 110,947,440 48,151,843
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 0 + 5,640,000
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 110,773,953 110,947,440 53,791,843

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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.

Greene 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 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.

 147,224,740 160,013,909 173,778,718 171,971,474 166,206,614 170,321,465 163,757,510
01.020 Tangible Personal Property Tax

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

 7,958,285 6,232,256 8,630,925 9,910,707 10,667,339 10,835,771 10,776,616
01.030 Income Tax

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

 17,210,874 17,890,199 21,326,447 21,746,111 22,527,434 23,327,212 24,146,250
01.035 Unrestricted Grants-in-Aid

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

 65,671,887 70,664,789 71,729,930 74,028,934 75,279,362 76,044,943 76,769,269
01.040 Restricted Grants-in-Aid

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

 9,678,029 10,465,469 11,506,797 10,307,650 9,750,233 9,850,948 9,950,857
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.

 15,425,298 16,711,954 18,262,980 18,063,010 22,615,380 18,477,140 18,469,661
01.060 All Other Operating Revenue

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

 16,901,173 23,831,753 21,483,741 21,320,514 20,302,556 20,151,131 20,035,207
01.070 Total Revenue

All of the revenue above, added together.

 280,070,286 305,810,330 326,719,537 327,348,401 327,348,917 329,008,610 323,905,369
02.040 Operating Transfers-In

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

 0 0 6,268,607 3,000,000 0 0 0
02.050 Advances-In

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

 6,942,257 4,071,495 4,026,444 4,685,278 3,250,000 3,250,000 3,250,000
02.060 All Other Financing Sources

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

 614,862 150,138 683,823 470,865 350,416 360,416 370,416
02.070 Total Other Financing Sources

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

 7,557,119 4,221,633 10,978,874 8,156,143 3,600,416 3,610,416 3,620,416
02.080 Total Revenue and Other Financing Sources

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

 287,627,405 310,031,963 337,698,411 335,504,544 330,949,333 332,619,026 327,525,785
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 155,070,318 162,631,675 176,891,089 186,599,972 194,464,483 201,788,421 209,648,517
03.020 Employees' Retirement and Insurance Benefits

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

 56,866,652 60,130,622 64,907,588 70,648,035 74,065,178 78,955,914 84,249,796
03.030 Purchased Services

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

 30,376,015 32,335,531 38,213,937 41,146,224 42,251,819 43,375,602 44,642,212
03.040 Supplies and Materials

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

 7,731,617 8,965,486 9,558,321 10,649,922 11,533,789 11,794,923 12,112,536
03.050 Capital Outlay

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

 3,139,180 4,562,596 6,192,698 3,690,764 2,968,407 2,918,324 3,049,826
04.050 Principal-HB 264 Loans

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

 360,000 618,000 380,000 180,000 30,000 30,000 30,000
04.055 Principal - Other

Repaying other borrowing from the general fund.

 0 0 1,775,000 945,000 445,000 465,000 490,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 21,234 350,337 1,431,398 1,358,778 1,322,168 1,298,458 1,273,623
04.300 Other Objects

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

 5,437,347 5,891,768 6,836,295 6,920,423 7,203,252 7,331,294 7,519,008
04.500 Total Expenditures

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

 259,002,363 275,486,015 306,186,326 322,139,119 334,284,095 347,957,934 363,015,516
05.010 Operational Transfers-Out

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

 1,172,719 3,040,677 73,190,391 1,698,077 1,719,599 1,750,028 1,781,714
05.020 Advances-Out

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

 5,283,347 4,413,460 4,700,399 3,226,271 3,250,000 3,250,000 3,250,000
05.030 All Other Financing Uses

Other one-off money going out.

 8,630 300 85 150,000 150,000 150,000 150,000
05.040 Total Other Financing Uses

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

 6,464,696 7,454,437 77,890,875 5,074,348 5,119,599 5,150,028 5,181,714
05.050 Total Expenditures and Other Financing Uses

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

 265,467,059 282,940,453 384,077,201 327,213,467 339,403,694 353,107,962 368,197,230
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.

 22,160,345 27,091,511 (46,378,790) 8,291,076 (8,454,361) (20,488,936) (40,671,445)
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.

 112,459,157 134,619,502 161,711,013 115,332,223 123,623,299 115,168,938 94,680,001
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.

 134,619,502 161,711,013 115,332,223 123,623,299 115,168,938 94,680,001 54,008,559
08.010 Estimated Encumbrances June 30

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

 4,952,030 5,019,633 4,558,270 1,880,348 1,880,348 1,880,348 1,880,348
09.030 Budget Reserve

A rainy-day reserve.

 0 0 0 10,795,511 11,172,169 11,368,811 11,661,119
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 1 2 3 4
09.080 Subtotal

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

 0 0 0 10,795,511 11,172,169 11,368,811 11,661,119
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.

 129,667,472 156,691,380 110,773,953 110,947,440 102,116,422 81,430,841 40,467,092
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 7,684,751
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 0 0 7,684,751
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.

 129,667,472 156,691,380 110,773,953 110,947,440 102,116,422 81,430,841 48,151,843
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 1,880,000 3,760,000
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 1,880,000 5,640,000
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.

 129,667,472 156,691,380 110,773,953 110,947,440 102,116,422 83,310,841 53,791,843
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 891 901 894 814 939 954 938
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 11,436 11,453 11,475 12,041 11,908 11,884 11,925

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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.

Greene 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.