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School budgets

9 of the 17 school districts based in Stark 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, 9 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

Stark County · the 17 school districts based here, added together

Cash, June 30, 2026
$255.1M

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

Runs short
9 of 17

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 Stark County

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

Districts based in Stark County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Alliance City $13.2M 3.6 −$6.9M FY2030 —
Canton City $33.4M 2.8 −$24.9M FY2029 —
Canton Local $10.0M 4.0 $7.8M — —
Fairless Local $7.9M 4.7 −$143.4K FY2030 —
Jackson Local $20.0M 3.1 −$9.5M FY2030 —
Lake Local $13.9M 4.0 $3.4M — —
Louisville City $9.9M 3.3 $701.6K — —
Marlington Local $5.5M 2.5 −$2.9M FY2030 —
Massillon City $30.8M 6.3 $27.7M — —
Minerva Local $8.6M 4.2 −$3.2M FY2030 —
North Canton City $23.4M 4.7 −$8.5M FY2030 —
Northwest Local $10.8M 5.3 $10.5M — —
Osnaburg Local $5.4M 5.0 $1.1M — —
Perry Local $17.3M 3.5 −$9.9M FY2030 —
Plain Local $33.0M 5.6 $757.0K — —
Sandy Valley Local $6.3M 3.7 −$1.9M FY2030 —
Tuslaw Local $5.6M 4.0 $4.6M — —
Stark County Areacareer center, in no total $6.8M 6.8 $7.2M — —

Swipe sideways for more columns.

“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.

Stark 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. 255,062,105 232,119,301 (22,598,288)
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 15,166,753 − 13,615,165 − 11,415,397
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 2,219,159 − 2,219,159 − 2,219,159
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 237,676,192 216,284,977 (36,232,844)
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 24,972,911
12.010 With renewalsThe balance if every renewal passes and nothing new does. 237,676,192 216,284,977 (11,259,933)
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 237,676,192 216,284,977 (11,259,933)

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.

Stark County’s forecast: its 17 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.

 255,606,319 283,868,959 300,689,437 290,108,866 295,388,954 295,072,138 289,314,853
01.020 Tangible Personal Property Tax

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

 41,796,656 45,944,963 48,693,949 46,188,122 45,955,482 45,574,133 45,179,814
01.030 Income Tax

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

 3,783,381 4,088,154 4,160,265 4,254,920 4,348,795 4,452,125 4,558,555
01.035 Unrestricted Grants-in-Aid

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

 303,494,908 303,182,319 299,359,830 300,675,049 298,928,560 298,664,654 298,177,649
01.040 Restricted Grants-in-Aid

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

 42,355,653 45,248,437 40,159,180 37,843,998 37,176,076 36,787,523 36,746,166
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.

 32,118,371 33,921,079 35,809,592 45,395,287 40,949,767 37,211,006 36,769,451
01.060 All Other Operating Revenue

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

 42,194,458 45,422,291 48,470,307 40,466,157 38,093,856 36,762,488 35,778,898
01.070 Total Revenue

All of the revenue above, added together.

 721,349,747 761,676,199 777,342,557 764,932,400 760,841,491 754,524,067 746,525,387
02.040 Operating Transfers-In

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

 228,452 12,403 13,716,773 0 0 0 0
02.050 Advances-In

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

 10,002,861 1,632,137 10,209,998 673,820 836,891 859,391 836,891
02.060 All Other Financing Sources

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

 1,142,407 2,140,954 1,915,208 1,453,105 666,092 667,590 669,097
02.070 Total Other Financing Sources

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

 11,373,718 3,785,493 25,841,979 2,126,925 1,502,983 1,526,981 1,505,988
02.080 Total Revenue and Other Financing Sources

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

 732,723,465 765,461,693 803,184,537 767,059,325 762,344,474 756,051,048 748,031,375
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 381,132,259 408,067,298 417,786,159 428,196,480 442,083,633 451,099,918 462,001,672
03.020 Employees' Retirement and Insurance Benefits

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

 169,158,541 179,638,491 185,420,303 187,850,860 200,114,174 210,860,681 221,385,175
03.030 Purchased Services

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

 96,904,915 101,755,635 110,194,129 116,359,827 118,458,232 121,366,260 125,439,991
03.040 Supplies and Materials

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

 25,769,987 29,916,766 29,846,294 30,172,404 30,174,393 31,422,359 30,630,871
03.050 Capital Outlay

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

 12,576,274 11,912,198 9,527,955 8,916,746 8,348,777 7,569,787 8,086,326
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 312,981 271,667 256,667 256,667 66,667 66,667 66,667
04.020 Principal-Notes

Repaying short-term notes.

 272,000 283,000 0 0 0 0 0
04.050 Principal-HB 264 Loans

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

 846,935 628,986 647,898 295,000 305,000 310,000 0
04.055 Principal - Other

Repaying other borrowing from the general fund.

 58,063 13,108 6,554 0 0 0 0
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 761,836 657,394 411,798 213,975 12,719 4,263 0
04.300 Other Objects

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

 9,679,705 9,850,187 9,794,125 10,724,368 11,035,627 11,290,683 11,542,374
04.500 Total Expenditures

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

 697,473,494 742,994,731 763,891,882 782,986,327 810,599,221 833,990,618 859,153,076
05.010 Operational Transfers-Out

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

 17,198,355 73,337,859 20,844,720 6,178,112 4,997,738 4,945,967 4,947,190
05.020 Advances-Out

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

 6,233,792 9,779,611 1,416,086 836,891 836,891 836,891 836,891
05.030 All Other Financing Uses

Other one-off money going out.

 34,970 45,331 51,180 800 0 0 0
05.040 Total Other Financing Uses

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

 23,467,117 83,162,801 22,311,986 7,015,803 5,834,629 5,782,858 5,784,081
05.050 Total Expenditures and Other Financing Uses

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

 720,940,611 826,157,532 786,203,868 790,002,130 816,433,850 839,773,476 864,937,157
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.

 11,782,855 (60,695,840) 16,980,669 (22,942,806) (54,089,377) (83,722,429) (116,905,783)
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.

 286,994,417 298,777,273 238,081,435 255,062,105 232,119,301 178,029,924 94,307,497
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.

 298,777,273 238,081,435 255,062,105 232,119,301 178,029,924 94,307,497 (22,598,288)
08.010 Estimated Encumbrances June 30

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

 18,338,986 17,122,720 15,166,753 13,615,165 11,815,397 11,815,397 11,415,397
09.030 Budget Reserve

A rainy-day reserve.

 2,219,159 2,219,159 2,219,159 2,219,159 2,219,159 2,219,159 2,219,159
09.080 Subtotal

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

 2,219,159 2,219,159 2,219,159 2,219,159 2,219,159 2,219,159 2,219,159
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.

 278,219,128 218,739,556 237,676,192 216,284,977 163,995,368 80,272,941 (36,232,844)
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 2,904,369 6,960,118 15,108,424
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 2,904,369 9,864,487 24,972,911
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.

 278,219,128 218,739,556 237,676,192 216,284,977 166,899,737 90,137,428 (11,259,933)
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.

 278,219,128 218,739,556 237,676,192 216,284,977 166,899,737 90,137,428 (11,259,933)
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 3,597 3,695 3,441 3,432 3,340 3,418 3,222
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 44,307 43,495 42,906 42,461 42,011 41,407 41,093

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.

Stark 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.