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School budgets

3 of the 6 school districts based in Preble 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, 3 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

Preble County · the 6 school districts based here, added together

Cash, June 30, 2026
$43.8M

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

Runs short
3 of 6

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 Preble County

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

Districts based in Preble County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
College Corner Local $7.0M 56.5 $10.3M — —
Eaton Community City $9.6M 3.8 −$4.7M FY2030 —
National Trail Local $5.8M 3.9 −$1.9M FY2030 —
Preble Shawnee Local $5.0M 3.0 $1.5M — —
Tri-County North Local $8.3M 7.1 −$1.1M FY2030 —
Twin Valley Community Local $8.2M 7.2 $2.4M — —

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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.

Preble 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. 43,821,443 38,226,728 845,834
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,984,191 − 1,977,728 − 1,988,303
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 0 − 210,678 − 210,678
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 41,837,252 36,038,322 (1,353,147)
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 410,571 + 7,758,786
12.010 With renewalsThe balance if every renewal passes and nothing new does. 41,837,252 36,448,893 6,405,639
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 41,837,252 36,448,893 6,405,639

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.

Preble County’s forecast: its 6 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.

 23,610,717 26,083,910 25,981,969 25,597,809 26,231,743 26,038,597 26,459,382
01.020 Tangible Personal Property Tax

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

 165,537 187,628 225,474 259,324 293,433 325,222 358,688
01.030 Income Tax

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

 17,392,798 18,366,780 19,027,093 19,507,554 18,015,337 18,360,004 17,951,933
01.035 Unrestricted Grants-in-Aid

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

 38,852,431 38,370,284 38,487,109 38,716,701 38,719,280 38,721,883 38,724,527
01.040 Restricted Grants-in-Aid

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

 2,915,048 3,577,137 3,446,515 3,234,364 3,234,364 3,234,364 3,234,364
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.

 3,239,610 3,599,003 3,599,442 5,211,068 3,947,442 3,863,963 4,050,261
01.060 All Other Operating Revenue

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

 4,531,947 4,759,031 4,919,580 4,521,062 4,174,300 3,930,714 3,703,737
01.070 Total Revenue

All of the revenue above, added together.

 90,708,088 94,943,773 95,687,182 97,047,882 94,615,899 94,474,746 94,482,891
02.040 Operating Transfers-In

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

 995,181 823,725 1,176,362 1,176,362 2,776,362 1,176,362 1,176,362
02.050 Advances-In

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

 247,988 585,270 213,346 73,446 73,446 73,446 73,446
02.060 All Other Financing Sources

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

 991,492 831,137 685,204 724,598 722,687 707,496 702,052
02.070 Total Other Financing Sources

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

 2,234,661 2,240,132 2,074,912 1,974,406 3,572,495 1,957,304 1,951,860
02.080 Total Revenue and Other Financing Sources

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

 92,942,749 97,183,905 97,762,094 99,022,288 98,188,394 96,432,050 96,434,751
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 43,144,176 45,988,808 48,509,677 48,808,207 50,572,551 52,518,877 54,499,526
03.020 Employees' Retirement and Insurance Benefits

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

 19,944,471 21,002,315 22,438,931 22,983,810 24,056,583 25,346,420 26,794,849
03.030 Purchased Services

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

 14,900,002 17,452,670 18,496,729 20,593,081 21,218,379 21,905,186 22,618,608
03.040 Supplies and Materials

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

 3,177,827 3,721,874 3,019,758 3,626,556 3,365,538 3,469,726 3,576,312
03.050 Capital Outlay

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

 2,101,907 1,614,191 1,432,402 3,851,328 1,754,968 1,631,197 1,959,375
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 140,000 140,000 0 0 0 0 0
04.050 Principal-HB 264 Loans

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

 175,000 177,000 184,000 186,000 187,000 189,000 191,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 137,600 135,013 12,407 9,687 6,946 4,182 3,718
04.300 Other Objects

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

 2,588,419 2,407,103 2,557,053 3,028,240 2,403,027 2,458,130 2,514,657
04.500 Total Expenditures

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

 86,309,402 92,638,974 96,650,957 103,086,909 103,564,992 107,522,719 112,158,045
05.010 Operational Transfers-Out

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

 3,279,990 6,172,323 1,839,617 1,467,207 1,667,207 1,667,207 1,667,207
05.020 Advances-Out

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

 443,770 288,346 59,904 59,904 59,904 59,904 59,904
05.030 All Other Financing Uses

Other one-off money going out.

 412 71 2,910 2,983 3,000 3,000 3,000
05.040 Total Other Financing Uses

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

 3,724,172 6,460,740 1,902,431 1,530,094 1,730,111 1,730,111 1,730,111
05.050 Total Expenditures and Other Financing Uses

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

 90,033,574 99,099,714 98,553,388 104,617,003 105,295,103 109,252,830 113,888,156
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.

 2,909,175 (1,915,809) (791,294) (5,594,715) (7,106,709) (12,820,780) (17,453,404)
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.

 43,619,371 46,528,546 44,612,737 43,821,443 38,226,728 31,120,019 18,299,239
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.

 46,528,546 44,612,737 43,821,443 38,226,728 31,120,019 18,299,239 845,834
08.010 Estimated Encumbrances June 30

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

 2,198,070 1,805,819 1,984,191 1,977,728 1,981,253 1,984,778 1,988,303
09.020 Capital Improvements

Money set aside for buildings and other capital projects.

 0 0 0 210,678 210,678 210,678 210,678
09.080 Subtotal

All of the money set aside, lines 9.010 to 9.070, added together.

 0 0 0 210,678 210,678 210,678 210,678
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.

 44,330,476 42,806,918 41,837,252 36,038,322 28,928,088 16,103,783 (1,353,147)
11.010 Income Tax - Renewal

An existing income tax the district expects voters to renew. Not yet voted on.

 0 0 0 410,571 1,669,298 1,699,346 3,295,571
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 0 342,000 342,000
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 410,571 2,079,869 4,121,215 7,758,786
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.

 44,330,476 42,806,918 41,837,252 36,448,893 31,007,957 20,224,998 6,405,639
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.

 44,330,476 42,806,918 41,837,252 36,448,893 31,007,957 20,224,998 6,405,639
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 218 215 211 211 211 211 211
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 2,520 2,508 2,503 2,503 2,503 2,503 2,503

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.

Preble 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.