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School budgets

None of the 5 school districts based in Sandusky County forecasts 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, 0 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

Sandusky County · the 5 school districts based here, added together

Cash, June 30, 2026
$45.0M

4.7 months of that year’s spending for them together; the typical one held 6.1 months

Runs short
0 of 5

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 Sandusky County

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

Districts based in Sandusky County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Clyde-Green Springs Exempted Village $14.4M 6.1 $10.5M — —
Fremont City $10.9M 2.6 $9.8M — —
Gibsonburg Exempted Village $5.7M 6.0 $2.2M — —
Lakota Local $7.6M 6.3 $6.9M — —
Woodmore Local $6.5M 6.3 $5.9M — —
Vanguard-Sentinel Career & Technology Centerscareer center, in no total $16.9M 10.4 $16.7M — —

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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.

Sandusky 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. 45,046,410 47,699,566 34,265,616
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,310,046 − 5,154,425 − 430,891
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 0 − 972,375 − 972,375
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 43,736,364 41,572,766 32,862,350
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 2,463,087
12.010 With renewalsThe balance if every renewal passes and nothing new does. 43,736,364 41,572,766 35,325,436
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 43,736,364 41,572,766 35,325,436

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.

Sandusky County’s forecast: its 5 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.

 29,607,806 32,348,448 35,656,599 31,393,782 32,030,284 34,619,149 34,717,055
01.020 Tangible Personal Property Tax

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

 6,954,932 11,238,105 9,163,529 8,464,230 8,522,104 8,595,148 8,670,767
01.030 Income Tax

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

 19,361,743 20,312,061 20,932,202 21,506,475 22,032,969 21,789,325 21,452,469
01.035 Unrestricted Grants-in-Aid

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

 44,955,416 46,376,551 45,392,310 45,564,251 45,418,506 45,372,836 45,327,242
01.040 Restricted Grants-in-Aid

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

 4,653,164 5,612,757 5,249,723 4,924,269 4,916,068 4,913,812 4,913,812
01.045 Restrict Federal Grants-in-Aid

Federal money in the general fund that must be spent on set purposes.

 0 0 0 1,153,314 759,239 615,332 621,485
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.

 3,710,831 4,132,341 4,546,867 7,887,012 6,833,980 5,106,681 5,251,822
01.060 All Other Operating Revenue

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

 5,977,095 6,103,511 6,429,148 5,611,026 5,241,581 5,247,656 5,251,243
01.070 Total Revenue

All of the revenue above, added together.

 115,220,987 126,123,774 127,370,378 126,504,358 125,754,732 126,259,939 126,205,893
02.040 Operating Transfers-In

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

 0 400,069 4,218,035 0 0 0 0
02.050 Advances-In

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

 40,000 750 170,982 0 0 0 0
02.060 All Other Financing Sources

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

 84,066 41,628 19,338 20,015 20,015 20,015 20,015
02.070 Total Other Financing Sources

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

 124,066 442,447 4,408,355 20,015 20,015 20,015 20,015
02.080 Total Revenue and Other Financing Sources

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

 115,345,053 126,566,221 131,778,733 126,524,373 125,774,747 126,279,954 126,225,908
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 55,363,144 60,624,814 62,402,150 64,524,337 66,635,559 68,616,109 70,674,342
03.020 Employees' Retirement and Insurance Benefits

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

 23,499,053 23,434,714 25,129,680 26,171,205 27,594,616 29,242,806 31,019,364
03.030 Purchased Services

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

 15,898,690 17,669,004 19,819,496 20,834,546 21,399,034 22,013,823 22,653,884
03.040 Supplies and Materials

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

 3,878,720 4,573,084 3,687,569 4,377,071 4,224,898 4,268,616 4,349,107
03.050 Capital Outlay

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

 943,751 2,296,186 1,457,553 1,301,675 1,107,736 1,127,315 1,147,433
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 0 0 1,415,000 0 0 0 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

 1,280,000 1,345,000 0 1,470,000 1,515,000 1,560,000 1,620,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 361,768 309,268 268,218 239,368 208,381 176,155 136,370
04.300 Other Objects

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

 1,891,786 1,950,241 1,770,054 1,795,506 1,830,831 1,867,051 1,904,198
04.500 Total Expenditures

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

 103,116,912 112,202,311 115,949,720 120,713,707 124,516,054 128,871,872 133,504,696
05.010 Operational Transfers-Out

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

 6,319,807 20,746,634 6,268,983 3,157,512 2,106,212 1,359,212 1,356,512
05.020 Advances-Out

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

 750 170,982 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.

 6,320,557 20,917,616 6,268,983 3,157,512 2,106,212 1,359,212 1,356,512
05.050 Total Expenditures and Other Financing Uses

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

 109,437,469 133,119,927 122,218,703 123,871,219 126,622,266 130,231,084 134,861,208
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.

 5,907,584 (6,553,706) 9,560,030 2,653,156 (847,519) (3,951,130) (8,635,300)
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.

 36,132,502 42,040,086 35,486,380 45,046,410 47,699,566 46,852,045 42,900,916
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.

 42,040,086 35,486,380 45,046,410 47,699,566 46,852,045 42,900,916 34,265,616
08.010 Estimated Encumbrances June 30

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

 1,995,481 1,322,433 1,310,046 5,154,425 430,891 430,891 430,891
09.030 Budget Reserve

A rainy-day reserve.

 0 0 0 972,375 972,375 972,375 972,375
09.080 Subtotal

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

 0 0 0 972,375 972,375 972,375 972,375
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.

 40,044,605 34,163,947 43,736,364 41,572,766 45,448,779 41,497,650 32,862,350
11.010 Income Tax - Renewal

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

 0 0 0 0 0 784,893 1,678,194
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 0 784,893 2,463,087
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.

 40,044,605 34,163,947 43,736,364 41,572,766 45,448,779 42,282,542 35,325,436
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.

 40,044,605 34,163,947 43,736,364 41,572,766 45,448,779 42,282,542 35,325,436
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 900 892 899 899 891 891 891
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 15,702 15,666 15,597 15,597 15,581 15,529 15,522

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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.

Sandusky 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.