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School budgets

None of the 5 school districts based in Hardin 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

Hardin County · the 5 school districts based here, added together

Cash, June 30, 2025
$25.9M

5.2 months of that year’s spending for them together; the typical one held 6.2 months

Runs short
0 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 Hardin County

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

Districts based in Hardin County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Ada Exempted Village $5.2M 5.2 $5.7M — —
Hardin Northern Local $5.8M 9.6 $3.3M — —
Kenton City $5.9M 2.9 $6.5M — —
Ridgemont Local $4.3M 6.2 $4.1M — —
Upper Scioto Valley Local $4.7M 6.9 $3.5M — —

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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.

Hardin 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. 25,855,374 25,950,158 21,993,733
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 871,479 − 749,427 − 749,427
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 24,983,895 25,200,731 21,244,306
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 1,847,970
12.010 With renewalsThe balance if every renewal passes and nothing new does. 24,983,895 25,200,731 23,092,275
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 24,983,895 25,200,731 23,092,275

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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.

Hardin 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.

 12,049,428 13,231,334 14,584,860 14,330,594 13,993,642 14,412,932 14,497,082
01.020 Tangible Personal Property Tax

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

 1,750,910 1,415,822 2,434,306 2,065,344 2,165,094 2,231,570 2,293,821
01.030 Income Tax

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

 8,822,235 8,883,261 9,361,667 9,290,663 9,449,114 9,250,514 8,284,146
01.035 Unrestricted Grants-in-Aid

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

 26,675,872 30,003,260 31,223,581 31,556,283 32,730,407 32,615,137 32,510,427
01.040 Restricted Grants-in-Aid

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

 2,229,604 2,832,375 3,274,579 3,024,956 2,996,605 2,982,722 2,970,361
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.

 1,671,902 1,798,069 1,912,260 1,920,609 2,339,721 2,085,152 2,089,733
01.060 All Other Operating Revenue

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

 3,584,844 4,580,579 4,210,296 4,054,570 3,961,181 3,907,697 3,862,890
01.070 Total Revenue

All of the revenue above, added together.

 56,784,796 62,744,699 67,001,550 66,243,020 67,635,765 67,485,724 66,508,460
02.040 Operating Transfers-In

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

 0 449 1,938 0 0 0 0
02.050 Advances-In

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

 10,806 248 0 0 0 0 0
02.060 All Other Financing Sources

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

 15,029 70,574 59,683 52,690 29,000 29,000 29,000
02.070 Total Other Financing Sources

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

 25,835 71,271 61,621 52,690 29,000 29,000 29,000
02.080 Total Revenue and Other Financing Sources

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

 56,810,631 62,815,969 67,063,170 66,295,710 67,664,765 67,514,724 66,537,460
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 27,470,054 29,148,189 31,386,211 32,987,786 34,240,849 35,426,251 36,576,404
03.020 Employees' Retirement and Insurance Benefits

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

 12,718,735 13,348,500 13,481,564 14,491,034 14,989,198 15,606,927 16,254,224
03.030 Purchased Services

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

 7,629,662 8,010,063 9,777,818 10,844,562 10,979,313 11,327,047 11,671,267
03.040 Supplies and Materials

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

 1,963,825 2,464,859 2,450,434 2,693,323 2,719,816 2,773,797 2,879,586
03.050 Capital Outlay

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

 1,134,508 871,447 1,420,952 1,014,877 949,734 803,125 1,140,871
04.300 Other Objects

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

 1,103,345 1,229,751 1,462,852 1,489,344 1,516,242 1,543,987 1,574,738
04.500 Total Expenditures

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

 52,020,129 55,072,808 59,979,831 63,520,926 65,395,152 67,481,132 70,097,090
05.010 Operational Transfers-Out

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

 1,425,315 3,941,088 27,314,252 2,680,000 1,950,000 490,000 260,000
05.020 Advances-Out

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

 248 0 0 0 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 0 0 (2,676) 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.

 1,425,563 3,941,088 27,311,576 2,680,000 1,950,000 490,000 260,000
05.050 Total Expenditures and Other Financing Uses

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

 53,445,692 59,013,896 87,291,407 66,200,926 67,345,152 67,971,132 70,357,090
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.

 3,364,939 3,802,073 (20,228,236) 94,784 319,614 (456,408) (3,819,632)
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.

 38,916,598 42,281,537 46,083,610 25,855,374 25,950,158 26,269,772 25,813,363
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.

 42,281,537 46,083,610 25,855,374 25,950,158 26,269,772 25,813,363 21,993,733
08.010 Estimated Encumbrances June 30

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

 1,076,978 1,306,243 871,479 749,427 749,427 749,427 749,427
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.

 41,204,557 44,777,367 24,983,895 25,200,731 25,520,345 25,063,936 21,244,306
11.010 Income Tax - Renewal

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

 0 0 0 0 0 361,078 1,486,892
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 0 361,078 1,847,970
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.

 41,204,557 44,777,367 24,983,895 25,200,731 25,520,345 25,425,014 23,092,275
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.

 41,204,557 44,777,367 24,983,895 25,200,731 25,520,345 25,425,014 23,092,275
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 275 287 264 270 275 280 274
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 3,185 3,166 3,148 3,050 3,063 3,052 3,051

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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.

Hardin 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.