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School budgets

2 of the 4 school districts based in Pike 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, 2 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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Pike County · the 4 school districts based here, added together

Cash, June 30, 2026
$16.1M

2.7 months of that year’s spending for them together; the typical one held 3.2 months

Runs short
2 of 4

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 Pike 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.

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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 Pike County

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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.

Pike 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. 16,057,284 14,170,025 (940,658)
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,598,486 − 2,561,955 − 2,037,955
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 14,458,798 11,608,070 (2,978,613)
12.010 With renewalsThe balance if every renewal passes and nothing new does. 14,458,798 11,608,070 (2,978,613)
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 72,420 + 4,113,467
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 14,458,798 11,680,490 1,134,854

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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.

Pike 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.

9,723,548 10,620,582 10,707,729 10,115,306 10,549,011 10,667,277 10,700,201
01.020 Tangible Personal Property Tax

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

2,868,002 2,586,891 3,708,384 3,492,306 3,593,249 3,652,139 3,710,448
01.035 Unrestricted Grants-in-Aid

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

41,747,304 41,752,866 42,239,982 43,033,540 42,637,770 42,350,314 42,333,031
01.040 Restricted Grants-in-Aid

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

7,019,906 6,606,895 5,961,754 5,707,947 5,821,403 5,835,141 5,857,860
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.

1,192,187 1,307,078 1,308,934 2,058,887 1,625,182 1,579,690 1,641,063
01.060 All Other Operating Revenue

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

2,978,158 3,129,942 3,173,147 3,157,799 3,138,151 3,105,141 3,082,555
01.070 Total Revenue

All of the revenue above, added together.

65,529,106 66,004,254 67,099,931 67,565,785 67,364,766 67,189,702 67,325,158
02.040 Operating Transfers-In

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

3,213,389 554,893 13,400 0 0 0 0
02.050 Advances-In

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

475,366 2,335,027 925,294 1,111,653 300,000 0 0
02.060 All Other Financing Sources

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

210,737 446,295 457,974 205,241 211,145 219,763 222,166
02.070 Total Other Financing Sources

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

3,899,492 3,336,215 1,396,669 1,316,894 511,145 219,763 222,166
02.080 Total Revenue and Other Financing Sources

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

69,428,598 69,340,469 68,496,599 68,882,679 67,875,911 67,409,465 67,547,323
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

34,242,992 37,142,880 37,374,418 36,243,068 36,464,795 37,273,434 38,122,712
03.020 Employees' Retirement and Insurance Benefits

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

16,582,376 17,068,305 17,530,338 17,286,406 17,682,400 18,385,612 19,128,420
03.030 Purchased Services

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

9,264,764 9,493,012 10,542,368 10,051,405 10,226,944 10,406,842 10,771,253
03.040 Supplies and Materials

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

2,798,934 2,928,965 2,668,297 2,595,016 2,616,471 2,664,271 2,712,979
03.050 Capital Outlay

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

1,733,430 1,032,687 1,072,281 1,433,158 1,284,039 1,328,037 1,222,298
04.010 All Principal (Historical)

Borrowed money repaid in past years.

218,913 228,913 525,000 0 0 0 0
04.020 Principal-Notes

Repaying short-term notes.

0 0 0 438,000 319,750 333,387 347,606
04.050 Principal-HB 264 Loans

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

27,364 27,550 0 100,000 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

476,100 488,402 500,947 518,635 541,667 554,843 402,866
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

388,764 369,712 302,074 448,134 376,464 343,946 310,413
04.300 Other Objects

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

833,969 924,221 946,211 957,276 966,388 975,134 983,892
04.500 Total Expenditures

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

66,567,606 69,704,647 71,461,934 70,071,098 70,478,918 72,265,506 74,002,439
05.010 Operational Transfers-Out

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

1,395,297 3,649,648 417,700 398,840 398,840 398,840 398,840
05.020 Advances-Out

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

2,335,027 925,294 1,111,653 300,000 0 0 0
05.040 Total Other Financing Uses

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

3,730,324 4,574,942 1,529,353 698,840 398,840 398,840 398,840
05.050 Total Expenditures and Other Financing Uses

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

70,297,930 74,279,589 72,991,287 70,769,938 70,877,758 72,664,346 74,401,279
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.

(869,332) (4,939,120) (4,494,688) (1,887,259) (3,001,847) (5,254,881) (6,853,956)
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.

26,360,424 25,491,092 20,551,972 16,057,284 14,170,025 11,168,178 5,913,297
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.

25,491,092 20,551,972 16,057,284 14,170,025 11,168,178 5,913,297 (940,658)
08.010 Estimated Encumbrances June 30

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

1,947,690 2,743,960 1,598,486 2,561,955 2,037,955 2,037,955 2,037,955
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.

23,543,402 17,808,012 14,458,798 11,608,070 9,130,223 3,875,342 (2,978,613)
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.

23,543,402 17,808,012 14,458,798 11,608,070 9,130,223 3,875,342 (2,978,613)
13.010 Income Tax - New

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

0 0 0 72,420 999,399 1,593,244 1,448,404
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 72,420 1,071,819 2,665,063 4,113,467
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.

23,543,402 17,808,012 14,458,798 11,680,490 10,202,042 6,540,405 1,134,854
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

165 135 144 80 79 94 78
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

1,823 1,778 1,712 995 981 951 951

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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.

Pike 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.