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School budgets

3 of the 9 school districts based in Hancock 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 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

Hancock County · the 9 school districts based here, added together

Cash, June 30, 2026
$53.6M

3.9 months of that year’s spending for them together; the typical one held 5.4 months

Runs short
3 of 9

districts by FY2030, 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 Hancock 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 FY2030 Cash, June 30 FY2026 Months of spending FY2030 without it 12.010 FY2030 with it 15.010
Liberty-Benton Local Income, from FY2028 $2.0M $11.2M 6.9 $5.2M $8.6M

Swipe sideways for more columns.

Most cash first until a heading is sorted, measured in months of FY2026’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 Hancock County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Arcadia Local $4.3M 5.4 −$204.8K FY2030 —
Arlington Local $2.7M 3.3 $3.8M — —
Cory-Rawson Local $4.1M 4.9 $2.2M — —
Findlay City $5.3M 0.9 $19.7M — —
Liberty-Benton Local $11.2M 6.9 $5.2M — Income
Mccomb Local $6.2M 6.7 −$10.0K FY2030 —
Riverdale Local $9.9M 8.8 $6.2M — —
Van Buren Local $6.0M 4.5 $6.3M — —
Vanlue Local $4.1M 11.2 −$1.1M FY2030 —

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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.

Hancock 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. 53,623,869 56,346,396 43,237,254
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,866,716 − 2,318,821 − 2,315,821
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 0 − 0 − 650,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 50,757,153 54,027,575 40,271,432
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 1,899,179
12.010 With renewalsThe balance if every renewal passes and nothing new does. 50,757,153 54,027,575 42,170,611
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 0 + 3,436,039
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 50,757,153 54,027,575 45,606,650

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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.

Hancock County’s forecast: its 9 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.

 54,826,701 53,783,374 58,654,892 58,032,082 59,774,467 61,221,952 62,413,820
01.020 Tangible Personal Property Tax

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

 9,268,984 10,777,072 13,020,744 12,644,144 12,473,777 12,734,443 12,976,355
01.030 Income Tax

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

 16,448,052 17,311,939 20,334,014 27,714,733 31,815,805 32,774,288 32,390,020
01.035 Unrestricted Grants-in-Aid

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

 58,170,216 59,705,306 60,358,525 61,264,471 60,327,757 60,501,950 61,024,232
01.040 Restricted Grants-in-Aid

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

 5,058,305 4,879,727 5,216,065 4,779,689 4,722,204 4,703,386 4,685,186
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.

 6,184,608 6,239,836 6,655,483 7,146,177 7,119,462 7,203,945 7,360,912
01.060 All Other Operating Revenue

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

 8,793,323 9,623,919 9,335,846 8,428,885 8,023,503 7,869,948 7,802,870
01.070 Total Revenue

All of the revenue above, added together.

 158,750,189 162,321,171 173,575,570 180,010,182 184,256,975 187,009,914 188,653,395
02.040 Operating Transfers-In

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

 1,921 28,933 262,749 1,207,928 2,469 2,469 2,469
02.050 Advances-In

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

 170,264 64,454 1,796 1,416,041 10,000 10,000 10,000
02.060 All Other Financing Sources

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

 475,563 299,991 461,275 242,112 232,626 233,151 233,685
02.070 Total Other Financing Sources

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

 647,747 393,379 725,820 2,866,081 245,095 245,620 246,154
02.080 Total Revenue and Other Financing Sources

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

 159,397,936 162,714,550 174,301,390 182,876,262 184,502,070 187,255,534 188,899,550
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 80,602,234 87,085,160 85,643,901 92,051,527 95,786,068 99,324,872 102,927,156
03.020 Employees' Retirement and Insurance Benefits

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

 35,496,693 38,270,657 40,748,176 43,037,818 45,098,052 47,095,505 49,171,487
03.030 Purchased Services

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

 22,113,127 21,401,147 24,394,603 26,336,812 26,797,013 27,730,976 28,788,726
03.040 Supplies and Materials

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

 5,316,892 5,194,681 5,186,759 6,136,314 6,620,027 6,566,512 6,828,761
03.050 Capital Outlay

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

 3,627,947 3,536,630 3,518,318 3,457,051 2,758,248 2,618,182 1,894,749
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 0 0 115,000 120,000 125,000 140,000 150,000
04.050 Principal-HB 264 Loans

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

 40,000 45,000 0 0 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

 139,000 141,000 144,000 146,000 149,000 151,000 154,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 17,495 460,813 452,436 444,097 435,463 446,290 416,446
04.300 Other Objects

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

 3,706,261 3,601,947 3,352,013 3,610,223 3,732,944 3,947,207 4,135,252
04.500 Total Expenditures

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

 151,059,650 159,737,036 163,555,206 175,339,841 181,501,817 188,020,543 194,466,577
05.010 Operational Transfers-Out

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

 3,013,410 22,833,223 5,678,710 4,810,394 4,897,435 2,543,277 2,326,147
05.020 Advances-Out

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

 64,454 651,796 855,432 3,500 3,500 3,500 3,500
05.030 All Other Financing Uses

Other one-off money going out.

 3,182 0 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.

 3,081,046 23,485,019 6,534,142 4,813,894 4,900,935 2,546,777 2,329,647
05.050 Total Expenditures and Other Financing Uses

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

 154,140,696 183,222,055 170,089,348 180,153,735 186,402,752 190,567,320 196,796,224
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.

 5,257,241 (20,507,505) 4,212,042 2,722,527 (1,900,683) (3,311,786) (7,896,673)
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.

 64,662,092 69,919,332 49,411,827 53,623,869 56,346,396 54,445,714 51,133,928
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.

 69,919,332 49,411,827 53,623,869 56,346,396 54,445,714 51,133,928 43,237,254
08.010 Estimated Encumbrances June 30

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

 2,581,808 3,335,160 2,866,716 2,318,821 2,318,821 2,318,821 2,315,821
09.030 Budget Reserve

A rainy-day reserve.

 0 0 0 0 0 600,000 650,000
09.080 Subtotal

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

 0 0 0 0 0 600,000 650,000
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.

 67,337,524 46,076,667 50,757,153 54,027,575 52,126,893 48,215,107 40,271,432
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 1,102,528
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 0 215,484 581,167
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 0 215,484 1,899,179
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.

 67,337,524 46,076,667 50,757,153 54,027,575 52,126,893 48,430,591 42,170,611
13.010 Income Tax - New

A new income tax the district has written into its forecast. Not yet voted on.

 0 0 0 0 111,022 1,324,738 2,000,279
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 0 111,022 1,435,760 3,436,039
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.

 67,337,524 46,076,667 50,757,153 54,027,575 52,237,915 49,866,351 45,606,650
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 367 375 356 364 370 372 346
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 4,444 4,442 4,438 4,453 4,493 4,507 4,565

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.

Hancock 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.