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School budgets

None of the 6 school districts based in Preble County forecasts 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, 0 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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FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026

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

Cash, June 30, 2025
$44.6M

5.8 months of that year’s spending for them together; the typical one held 6.0 months

Runs short
0 of 6

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 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 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
College Corner Local $5.3M 43.1 $7.5M — —
Eaton Community City $10.5M 4.4 $473.6K — —
National Trail Local $6.5M 4.5 $573.6K — —
Preble Shawnee Local $4.3M 2.6 $313.0K — —
Tri-County North Local $9.8M 9.4 $2.1M — —
Twin Valley Community Local $8.2M 7.5 $4.8M — —

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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 ActualFY2025 BudgetFY2026 ForecastFY2029
07.020 Cash balance at June 30Everything in the general fund's account at the end of the year. 44,612,741 42,709,051 14,251,997
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,805,819 − 1,963,740 − 1,974,426
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 0 − 210,677 − 390,677
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 42,806,922 40,534,634 11,886,894
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 3,779,215
12.010 With renewalsThe balance if every renewal passes and nothing new does. 42,806,922 40,534,634 15,666,109
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 42,806,922 40,534,634 15,666,109

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 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.

 20,203,390 23,610,717 26,083,910 25,882,884 25,215,287 26,273,711 26,153,548
01.020 Tangible Personal Property Tax

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

 159,130 165,537 187,628 204,996 231,545 253,216 274,950
01.030 Income Tax

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

 16,953,296 17,392,798 18,366,780 18,819,814 18,712,459 17,763,156 18,048,886
01.035 Unrestricted Grants-in-Aid

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

 35,271,983 38,852,431 38,370,284 38,085,251 38,263,256 38,267,214 38,271,255
01.040 Restricted Grants-in-Aid

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

 2,306,065 2,915,048 3,577,137 3,459,321 3,386,793 3,386,793 3,386,793
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.

 2,668,918 3,239,610 3,599,003 3,373,231 5,171,266 3,564,185 3,573,596
01.060 All Other Operating Revenue

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

 3,335,245 4,531,947 4,759,031 4,488,740 4,311,489 3,905,584 3,635,269
01.070 Total Revenue

All of the revenue above, added together.

 80,898,027 90,708,088 94,943,773 94,314,237 95,292,095 93,413,859 93,344,297
02.040 Operating Transfers-In

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

 1,082,861 995,181 823,725 792,343 792,343 2,392,343 792,343
02.050 Advances-In

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

 457,262 247,988 585,270 297,218 204,906 204,906 204,906
02.060 All Other Financing Sources

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

 491,250 991,492 831,137 910,586 849,525 853,635 845,973
02.070 Total Other Financing Sources

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

 2,031,373 2,234,661 2,240,132 2,000,147 1,846,774 3,450,884 1,843,222
02.080 Total Revenue and Other Financing Sources

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

 82,929,400 92,942,749 97,183,905 96,314,384 97,138,869 96,864,743 95,187,519
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 41,474,328 43,144,176 45,988,808 48,961,353 50,575,100 52,440,295 54,276,199
03.020 Employees' Retirement and Insurance Benefits

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

 18,767,755 19,944,471 21,002,315 22,309,778 23,311,952 24,912,116 26,713,865
03.030 Purchased Services

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

 13,908,158 14,900,002 17,452,670 17,323,349 18,304,759 19,051,037 19,852,125
03.040 Supplies and Materials

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

 2,880,748 3,177,827 3,721,874 3,834,378 3,529,851 3,627,990 3,728,871
03.050 Capital Outlay

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

 1,884,937 2,101,907 1,614,191 1,514,436 1,852,370 1,588,657 1,740,093
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 167,370 140,000 140,000 112,630 0 0 0
04.050 Principal-HB 264 Loans

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

 172,000 175,000 177,000 184,000 186,000 187,000 189,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 140,151 137,600 135,013 72,383 9,687 6,946 4,182
04.300 Other Objects

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

 2,211,509 2,588,419 2,407,103 2,423,336 2,474,156 2,524,856 2,577,785
04.500 Total Expenditures

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

 81,606,956 86,309,402 92,638,974 96,735,643 100,243,875 104,338,897 109,082,121
05.010 Operational Transfers-Out

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

 1,343,114 3,279,990 6,172,323 1,434,843 1,146,843 1,346,843 1,346,843
05.020 Advances-Out

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

 289,488 443,770 288,346 47,588 47,588 47,588 47,588
05.030 All Other Financing Uses

Other one-off money going out.

 9,949 412 71 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.

 1,642,551 3,724,172 6,460,740 1,482,431 1,194,431 1,394,431 1,394,431
05.050 Total Expenditures and Other Financing Uses

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

 83,249,507 90,033,574 99,099,714 98,218,074 101,438,306 105,733,328 110,476,552
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.

 (320,107) 2,909,175 (1,915,809) (1,903,690) (4,299,437) (8,868,585) (15,289,032)
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.

 43,939,482 43,619,375 46,528,550 44,612,741 42,709,051 38,409,614 29,541,029
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.

 43,619,375 46,528,550 44,612,741 42,709,051 38,409,614 29,541,029 14,251,997
08.010 Estimated Encumbrances June 30

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

 1,671,361 2,198,070 1,805,819 1,963,740 1,967,236 1,970,766 1,974,426
09.020 Capital Improvements

Money set aside for buildings and other capital projects.

 0 0 0 210,677 270,677 330,677 390,677
09.080 Subtotal

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

 0 0 0 210,677 270,677 330,677 390,677
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.

 41,948,014 44,330,480 42,806,922 40,534,634 36,171,701 27,239,586 11,886,894
11.010 Income Tax - Renewal

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

 0 0 0 0 410,571 1,669,298 1,699,346
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 0 410,571 2,079,869 3,779,215
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.

 41,948,014 44,330,480 42,806,922 40,534,634 36,582,272 29,319,455 15,666,109
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.

 41,948,014 44,330,480 42,806,922 40,534,634 36,582,272 29,319,455 15,666,109
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 221 218 215 211 211 211 211
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 2,532 2,520 2,508 2,503 2,503 2,503 2,503

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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.

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.