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School budgets

2 of the 4 school districts based in Pike 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 1 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

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

Cash, June 30, 2025
$20.6M

3.5 months of that year’s spending for them together; the typical one held 4.0 months

Runs short
2 of 4

districts by FY2029, 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.

District New levy New-levy money in FY2029 Cash, June 30 FY2025 Months of spending FY2029 without it 12.010 FY2029 with it 15.010
Waverly City Income, from FY2027 $1.8M $6.0M 3.0 −$2.5M $536.8K

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Most cash first until a heading is sorted, measured in months of FY2025’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

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Eastern Local School District $6.2M 5.1 $3.6M — —
Scioto Valley Local $1.9M 1.3 −$3.3M FY2028 —
Waverly City $6.0M 3.0 −$2.5M FY2029 Income
Western Local $6.4M 5.8 $2.5M — —
Pike County Areacareer center, in no total $9.7M 15.2 $12.2M — —

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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 ActualFY2025 BudgetFY2026 ForecastFY2029
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 20,551,948 16,330,161 1,744,472
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 2,743,960 − 2,078,473 − 1,512,047
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 17,807,988 14,251,688 232,425
12.010 With renewalsThe balance if every renewal passes and nothing new does. 17,807,988 14,251,688 232,425
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 0 + 3,042,830
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 17,807,988 14,251,688 3,275,255

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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 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.

 8,369,115 9,723,548 10,620,582 10,827,503 10,442,533 11,050,912 11,154,129
01.020 Tangible Personal Property Tax

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

 2,806,906 2,868,002 2,586,891 3,356,214 3,145,377 3,191,587 3,238,289
01.035 Unrestricted Grants-in-Aid

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

 39,777,365 41,747,304 41,752,866 41,905,244 43,428,101 43,529,616 43,632,145
01.040 Restricted Grants-in-Aid

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

 6,964,831 7,019,906 6,606,895 5,450,746 5,682,732 5,697,382 5,712,178
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.

 1,085,803 1,192,187 1,307,078 1,340,793 1,522,547 1,455,382 1,469,280
01.060 All Other Operating Revenue

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

 2,005,032 2,978,158 3,129,942 3,120,552 3,152,470 3,141,119 3,119,653
01.070 Total Revenue

All of the revenue above, added together.

 61,009,052 65,529,105 66,004,254 66,001,052 67,373,760 68,065,998 68,325,674
02.040 Operating Transfers-In

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

 327,334 3,213,389 554,893 292,258 295,181 298,132 301,114
02.050 Advances-In

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

 873,426 475,366 2,335,027 920,065 705,229 300,000 0
02.060 All Other Financing Sources

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

 320,597 210,737 446,295 493,507 208,733 212,947 219,313
02.070 Total Other Financing Sources

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

 1,521,357 3,899,492 3,336,215 1,705,830 1,209,143 811,079 520,427
02.080 Total Revenue and Other Financing Sources

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

 62,530,409 69,428,597 69,340,469 67,706,882 68,582,903 68,877,077 68,846,101
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 32,023,677 34,242,992 37,142,880 37,178,016 37,496,487 38,161,264 39,044,493
03.020 Employees' Retirement and Insurance Benefits

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

 15,752,139 16,582,376 17,068,305 16,933,351 17,301,640 17,939,019 18,690,673
03.030 Purchased Services

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

 8,244,630 9,264,764 9,493,012 9,659,356 9,564,510 9,740,087 9,920,293
03.040 Supplies and Materials

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

 2,836,677 2,798,934 2,928,965 3,152,469 3,126,260 3,183,440 3,241,708
03.050 Capital Outlay

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

 1,200,548 1,733,430 1,032,687 783,843 1,141,499 893,898 1,161,148
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 213,913 218,913 228,913 0 0 0 0
04.020 Principal-Notes

Repaying short-term notes.

 0 0 0 425,000 440,000 455,000 470,000
04.050 Principal-HB 264 Loans

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

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

Repaying other borrowing from the general fund.

 459,139 476,100 488,402 500,947 518,635 541,667 554,843
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 410,498 388,764 369,712 329,989 295,244 261,108 227,269
04.300 Other Objects

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

 828,183 833,969 924,221 994,043 1,010,288 1,018,824 1,027,444
04.500 Total Expenditures

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

 61,996,768 66,567,606 69,704,647 70,057,013 70,994,563 72,194,307 74,337,871
05.010 Operational Transfers-Out

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

 1,131,626 1,395,297 3,649,648 1,166,427 1,088,343 988,343 988,343
05.020 Advances-Out

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

 476,732 2,335,027 925,294 705,229 300,000 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 56,498 0 0 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.

 1,664,856 3,730,324 4,574,942 1,871,656 1,388,343 988,343 988,343
05.050 Total Expenditures and Other Financing Uses

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

 63,661,624 70,297,930 74,279,589 71,928,669 72,382,906 73,182,650 75,326,214
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.

 (1,131,215) (869,333) (4,939,120) (4,221,787) (3,800,003) (4,305,573) (6,480,113)
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.

 27,491,616 26,360,401 25,491,068 20,551,948 16,330,161 12,530,158 8,224,585
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.

 26,360,401 25,491,068 20,551,948 16,330,161 12,530,158 8,224,585 1,744,472
08.010 Estimated Encumbrances June 30

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

 2,010,092 1,947,690 2,743,960 2,078,473 2,078,473 1,512,047 1,512,047
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.

 24,350,309 23,543,378 17,807,988 14,251,688 10,451,685 6,712,538 232,425
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.

 24,350,309 23,543,378 17,807,988 14,251,688 10,451,685 6,712,538 232,425
13.010 Income Tax - New

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

 0 0 0 0 82,686 1,141,061 1,819,083
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 82,686 1,223,747 3,042,830
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.

 24,350,309 23,543,378 17,807,988 14,251,688 10,534,371 7,936,285 3,275,255
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 44 70 56 62 62 62 62
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 766 739 723 703 703 703 703

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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.