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School budgets

2 of the 5 school districts based in Jefferson 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 0 have already written in a new levy voters have not approved.

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

Cash, June 30, 2025
$48.4M

5.5 months of that year’s spending for them together; the typical one held 7.0 months

Runs short
2 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 Jefferson County

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

Districts based in Jefferson 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.

Jefferson 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. 48,370,260 51,003,571 34,376,218
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,249,156 − 1,685,000 − 1,685,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 46,121,104 49,318,571 32,691,218
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 1,686,325
12.010 With renewalsThe balance if every renewal passes and nothing new does. 46,121,104 49,318,571 34,377,543
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 46,121,104 49,318,571 34,377,543

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.

Jefferson 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.

35,826,300 34,662,682 37,272,443 37,479,921 36,783,613 37,393,572 37,692,510
01.020 Tangible Personal Property Tax

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

9,944,860 9,867,362 10,177,552 9,862,955 10,013,292 9,884,115 9,711,191
01.035 Unrestricted Grants-in-Aid

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

43,736,077 47,975,722 50,578,090 53,153,984 55,967,368 55,432,397 55,334,440
01.040 Restricted Grants-in-Aid

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

6,590,596 7,590,845 8,878,904 8,125,906 8,085,019 8,059,432 8,049,452
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.

3,150,512 3,129,518 3,359,220 3,595,956 3,619,304 3,693,799 3,756,273
01.060 All Other Operating Revenue

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

5,106,546 5,196,309 5,203,895 5,819,566 4,756,617 4,534,812 4,248,771
01.070 Total Revenue

All of the revenue above, added together.

104,354,891 108,422,438 115,470,104 118,038,288 119,225,213 118,998,127 118,792,637
02.040 Operating Transfers-In

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

1,058,707 695,788 1,002,377 310,528 300,000 300,000 300,000
02.050 Advances-In

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

2,103,553 1,684,502 1,486,721 262,961 150,000 150,000 150,000
02.060 All Other Financing Sources

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

836,849 597,794 193,796 410,395 331,369 332,256 328,170
02.070 Total Other Financing Sources

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

3,999,109 2,978,083 2,682,894 983,884 781,368 782,256 778,170
02.080 Total Revenue and Other Financing Sources

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

108,354,000 111,400,522 118,152,999 119,022,172 120,006,582 119,780,383 119,570,807
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

44,440,161 48,239,567 52,285,103 54,659,890 56,909,599 58,972,412 60,941,164
03.020 Employees' Retirement and Insurance Benefits

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

22,665,146 25,148,424 28,124,006 30,262,764 32,620,062 35,183,688 37,991,820
03.030 Purchased Services

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

14,899,089 14,066,285 15,869,360 16,945,885 17,513,838 18,288,620 19,100,188
03.040 Supplies and Materials

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

4,429,628 4,755,507 5,176,069 5,406,440 5,542,873 5,699,959 5,860,372
03.050 Capital Outlay

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

2,763,800 2,764,090 1,399,262 2,706,521 2,198,516 2,136,993 2,253,052
04.010 All Principal (Historical)

Borrowed money repaid in past years.

625,000 465,000 480,000 0 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

123,393 481,756 482,198 275,660 286,973 286,973 286,973
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

261,913 301,370 286,753 98,001 86,689 86,689 86,689
04.300 Other Objects

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

1,838,285 1,691,637 1,809,399 1,912,202 1,949,640 1,992,696 2,014,150
04.500 Total Expenditures

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

92,046,415 97,913,635 105,912,150 112,267,362 117,108,189 122,648,031 128,534,407
05.010 Operational Transfers-Out

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

1,791,129 10,599,184 13,274,205 3,971,500 2,581,500 2,281,500 2,381,500
05.020 Advances-Out

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

1,684,502 1,486,721 472,652 150,000 150,000 150,000 150,000
05.040 Total Other Financing Uses

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

3,475,631 12,085,904 13,746,857 4,121,500 2,731,500 2,431,500 2,531,500
05.050 Total Expenditures and Other Financing Uses

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

95,522,046 109,999,539 119,659,007 116,388,862 119,839,688 125,079,530 131,065,906
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.

12,831,954 1,400,982 (1,506,008) 2,633,310 166,893 (5,299,147) (11,495,099)
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.

35,643,331 48,475,285 49,876,268 48,370,260 51,003,571 51,170,464 45,871,317
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.

48,475,285 49,876,268 48,370,260 51,003,571 51,170,464 45,871,317 34,376,218
08.010 Estimated Encumbrances June 30

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

5,143,553 3,403,420 2,249,156 1,685,000 1,685,000 1,685,000 1,685,000
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.

43,331,732 46,472,848 46,121,104 49,318,571 49,485,464 44,186,317 32,691,218
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 0 562,109 1,124,216
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

0 0 0 0 0 562,109 1,686,325
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.

43,331,732 46,472,848 46,121,104 49,318,571 49,485,464 44,748,426 34,377,543
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.

43,331,732 46,472,848 46,121,104 49,318,571 49,485,464 44,748,426 34,377,543
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

468 458 458 524 551 553 533
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

5,612 5,608 5,567 5,501 5,439 5,422 5,437

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.

Jefferson 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.