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School budgets

None of the 2 school districts based in Holmes County forecasts 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, 0 go below zero by FY2030 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

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

Cash, June 30, 2026
$23.2M

5.9 months of that year’s spending for them together; the typical one held 5.9 months

Runs short
0 of 2

districts by FY2030, 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 Holmes County

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

Districts based in Holmes County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
East Holmes Local $10.9M 6.1 $14.7M — —
West Holmes Local $12.3M 5.7 $16.7M — —

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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.

Holmes 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. 23,227,521 27,183,591 32,160,737
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,192,659 − 700,000 − 700,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 22,034,862 26,483,591 31,460,737
12.010 With renewalsThe balance if every renewal passes and nothing new does. 22,034,862 26,483,591 31,460,737
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 22,034,862 26,483,591 31,460,737

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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.

Holmes 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 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.

 28,329,184 27,200,509 30,329,388 30,244,612 31,138,809 32,416,260 33,524,477
01.020 Tangible Personal Property Tax

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

 592,206 2,165,687 2,301,603 2,432,364 2,477,074 2,503,474 2,530,075
01.035 Unrestricted Grants-in-Aid

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

 16,178,019 16,346,305 16,834,812 17,153,402 17,138,636 17,159,952 17,181,445
01.040 Restricted Grants-in-Aid

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

 734,719 609,045 412,880 288,275 288,215 287,293 286,426
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.

 2,890,021 2,952,067 3,295,881 3,646,339 3,684,380 3,796,038 3,907,407
01.060 All Other Operating Revenue

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

 2,940,215 3,202,447 3,361,170 2,881,416 2,431,920 2,245,834 2,045,918
01.070 Total Revenue

All of the revenue above, added together.

 51,664,363 52,476,059 56,535,733 56,646,408 57,159,034 58,408,851 59,475,748
02.060 All Other Financing Sources

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

 138,120 4,520 33,717 7,803 7,803 7,803 7,803
02.070 Total Other Financing Sources

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

 138,120 4,520 33,717 7,803 7,803 7,803 7,803
02.080 Total Revenue and Other Financing Sources

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

 51,802,483 52,480,579 56,569,450 56,654,212 57,166,837 58,416,654 59,483,551
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 25,366,278 27,085,754 27,345,927 27,107,867 28,096,927 29,064,964 30,122,512
03.020 Employees' Retirement and Insurance Benefits

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

 9,619,744 10,482,938 10,896,428 11,347,813 12,028,306 12,737,050 13,523,177
03.030 Purchased Services

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

 5,510,792 6,119,198 6,285,810 6,613,533 6,821,564 7,036,414 7,258,316
03.040 Supplies and Materials

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

 1,598,009 1,704,723 1,522,936 1,807,906 1,860,662 1,914,964 1,970,859
03.050 Capital Outlay

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

 494,443 522,442 250,263 494,668 453,738 658,208 462,812
04.300 Other Objects

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

 908,076 1,037,438 1,082,548 1,001,354 1,017,818 1,034,675 1,051,931
04.500 Total Expenditures

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

 43,497,342 46,952,493 47,383,912 48,373,141 50,279,015 52,446,275 54,389,607
05.010 Operational Transfers-Out

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

 7,125,000 20,225,000 4,225,000 4,325,000 4,325,000 4,325,000 4,325,000
05.040 Total Other Financing Uses

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

 7,125,000 20,225,000 4,225,000 4,325,000 4,325,000 4,325,000 4,325,000
05.050 Total Expenditures and Other Financing Uses

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

 50,622,342 67,177,493 51,608,912 52,698,141 54,604,015 56,771,275 58,714,607
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.

 1,180,141 (14,696,914) 4,960,538 3,956,071 2,562,822 1,645,379 768,944
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.

 31,783,756 32,963,897 18,266,983 23,227,521 27,183,591 29,746,414 31,391,793
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.

 32,963,897 18,266,983 23,227,521 27,183,591 29,746,414 31,391,793 32,160,737
08.010 Estimated Encumbrances June 30

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

 1,141,603 725,378 1,192,659 700,000 700,000 700,000 700,000
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.

 31,822,294 17,541,605 22,034,862 26,483,591 29,046,414 30,691,793 31,460,737
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.

 31,822,294 17,541,605 22,034,862 26,483,591 29,046,414 30,691,793 31,460,737
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.

 31,822,294 17,541,605 22,034,862 26,483,591 29,046,414 30,691,793 31,460,737
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 280 271 270 389 396 363 291
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 2,953 2,909 2,881 2,765 2,740 2,738 2,799

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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.

Holmes 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.