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School budgets

1 of the 4 school districts based in Logan 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, 1 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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Logan County · the 4 school districts based here, added together

Cash, June 30, 2026
$34.3M

4.9 months of that year’s spending for them together; the typical one held 4.7 months

Runs short
1 of 4

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 Logan County

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

Districts based in Logan 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.

Logan 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. 34,286,934 35,538,036 27,409,359
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,327,018 − 750,000 − 750,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 32,959,916 34,788,036 26,659,359
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 1,866,626
12.010 With renewalsThe balance if every renewal passes and nothing new does. 32,959,916 34,788,036 28,525,985
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 32,959,916 34,788,036 28,525,985

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.

Logan County’s forecast: its 4 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.

35,459,226 34,953,282 38,711,889 36,245,995 38,194,170 39,480,304 38,128,478
01.020 Tangible Personal Property Tax

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

2,358,396 2,710,851 2,926,360 3,007,030 3,290,291 3,375,420 3,364,944
01.030 Income Tax

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

1,321,563 1,394,255 1,417,732 1,458,675 1,504,100 1,551,109 1,599,758
01.035 Unrestricted Grants-in-Aid

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

31,366,514 31,628,737 32,090,859 32,182,866 31,681,597 31,708,942 31,723,648
01.040 Restricted Grants-in-Aid

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

2,552,000 2,672,368 2,468,193 2,283,074 2,215,383 2,179,280 2,159,795
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.

3,990,673 3,968,317 4,423,044 5,357,593 5,570,915 5,046,564 5,189,977
01.060 All Other Operating Revenue

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

6,186,999 6,496,442 6,689,574 6,417,075 5,603,198 5,536,104 5,501,200
01.070 Total Revenue

All of the revenue above, added together.

83,235,372 83,824,253 88,727,650 86,952,308 88,059,654 88,877,723 87,667,800
02.040 Operating Transfers-In

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

0 325,552 50,481 0 0 0 0
02.050 Advances-In

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

50,000 60,000 655,000 425,000 360,000 360,000 360,000
02.060 All Other Financing Sources

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

405,505 302,296 51,070 103,470 44,145 44,145 44,145
02.070 Total Other Financing Sources

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

455,505 687,848 756,551 528,470 404,145 404,145 404,145
02.080 Total Revenue and Other Financing Sources

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

83,690,876 84,512,101 89,484,201 87,480,778 88,463,799 89,281,868 88,071,945
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

42,631,212 43,193,375 45,055,416 45,770,260 47,066,314 48,402,799 49,770,604
03.020 Employees' Retirement and Insurance Benefits

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

17,470,632 18,371,016 18,752,259 19,578,229 20,509,685 21,539,811 22,635,482
03.030 Purchased Services

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

11,952,336 12,923,154 14,527,201 15,081,883 14,851,366 15,399,598 15,968,354
03.040 Supplies and Materials

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

2,772,839 2,905,210 2,799,769 2,964,555 2,866,256 2,948,087 3,032,914
03.050 Capital Outlay

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

790,510 3,232,621 1,109,084 494,704 501,447 648,392 515,545
04.300 Other Objects

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

1,294,551 1,369,180 1,440,424 1,430,045 1,497,422 1,496,602 1,565,611
04.500 Total Expenditures

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

76,912,080 81,994,556 83,684,152 85,319,676 87,292,489 90,435,288 93,488,510
05.010 Operational Transfers-Out

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

10,436,319 10,496,448 625,637 550,000 550,000 550,000 550,000
05.020 Advances-Out

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

60,000 655,000 365,000 360,000 360,000 360,000 360,000
05.040 Total Other Financing Uses

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

10,496,319 11,151,448 990,637 910,000 910,000 910,000 910,000
05.050 Total Expenditures and Other Financing Uses

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

87,408,399 93,146,004 84,674,789 86,229,676 88,202,489 91,345,288 94,398,510
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.

(3,717,523) (8,633,903) 4,809,412 1,251,102 261,310 (2,063,420) (6,326,565)
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.

41,828,948 38,111,425 29,477,522 34,286,934 35,538,036 35,799,346 33,735,925
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.

38,111,425 29,477,522 34,286,934 35,538,036 35,799,346 33,735,925 27,409,359
08.010 Estimated Encumbrances June 30

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

1,228,028 1,411,499 1,327,018 750,000 750,000 750,000 750,000
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.

36,883,397 28,066,023 32,959,916 34,788,036 35,049,346 32,985,925 26,659,359
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 1,866,626
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

0 0 0 0 0 0 1,866,626
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.

36,883,397 28,066,023 32,959,916 34,788,036 35,049,346 32,985,925 28,525,985
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.

36,883,397 28,066,023 32,959,916 34,788,036 35,049,346 32,985,925 28,525,985
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

445 429 404 430 419 420 416
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

5,466 5,075 5,033 5,026 4,937 4,905 4,864

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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.

Logan 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.