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School budgets

9 of the 17 school districts based in Summit 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, 9 go below zero by FY2029 if their current levies are renewed and no new one passes, and 2 have already written in a new levy voters have not approved.

Or find your school district ↓
FY2027 fallfiled July–August 2026 FY2026 spring updatefiled February 2026

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

Cash, June 30, 2025
$287.3M

3.1 months of that year’s spending for them together; the typical one held 2.8 months

Runs short
9 of 17

districts by FY2029, if their levies are renewed and no new one passes

New levy in the forecast
2

districts count one voters have not approved

Forecasts that count a new levy in Summit County

2 school districts 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
Barberton City Property, from FY2027 $6.0M $13.3M 2.8 −$22.5M −$7.5M
Norton City Income, from FY2027 $3.2M $5.2M 2.2 −$1.7M $3.8M

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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 Summit County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Akron City $89.2M 2.8 −$37.2M FY2029 —
Barberton City $13.3M 2.8 −$22.5M FY2027 Property
Copley-Fairlawn City $23.0M 6.2 −$637.1K FY2029 —
Coventry Local $10.6M 5.5 $12.9M — —
Cuyahoga Falls City School District $5.5M 0.9 −$4.0M FY2029 —
Green Local $11.0M 2.7 −$2.5M FY2029 —
Hudson City $30.9M 4.6 $39.0M — —
Manchester Local $4.3M 2.7 $1.3M — —
Mogadore Local $554.1K 0.6 $1.3M — —
Nordonia Hills City $16.8M 3.4 $23.3M — —
Norton City $5.2M 2.2 −$1.7M FY2029 Income
Revere Local $22.6M 6.0 $16.1M — —
Springfield Local $7.1M 3.3 $631.4K — —
Stow-Munroe Falls City School District $10.7M 1.7 −$6.3M FY2029 —
Tallmadge City $3.4M 1.1 −$916.6K FY2029 —
Twinsburg City $17.4M 3.4 −$2.2M FY2029 —
Woodridge Local $15.7M 5.7 $339.9K — —
Portage Lakescareer center, in no total $12.7M 15.9 $13.1M — —

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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.

Summit 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. 287,264,013 263,642,153 1,593,493
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 7,986,191 − 7,623,007 − 7,617,099
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 0 − 2,450,000 − 2,450,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 279,277,821 253,569,146 (8,473,606)
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 25,652,145
12.010 With renewalsThe balance if every renewal passes and nothing new does. 279,277,821 253,569,146 17,178,539
13.030 New leviesLevies the district has written into its forecast. Not yet voted on. + 0 + 0 + 20,513,762
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 279,277,821 253,569,146 37,692,301

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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.

Summit 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 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.

 497,991,257 523,712,231 562,943,079 578,527,023 580,651,550 581,388,587 576,925,564
01.020 Tangible Personal Property Tax

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

 32,067,252 34,225,071 37,440,777 40,466,763 42,452,054 43,004,876 43,135,063
01.030 Income Tax

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

 2,061,017 2,015,990 2,164,230 2,203,533 2,251,432 2,300,769 2,351,585
01.035 Unrestricted Grants-in-Aid

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

 279,006,043 300,750,459 305,514,188 310,811,331 313,189,250 309,363,364 305,129,027
01.040 Restricted Grants-in-Aid

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

 48,596,020 52,554,184 53,167,324 46,790,339 44,765,635 44,710,653 44,760,546
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.

 55,570,051 57,265,134 59,160,603 59,689,704 62,381,405 60,096,015 59,592,515
01.060 All Other Operating Revenue

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

 51,218,032 63,149,125 59,915,972 57,678,458 54,770,419 51,792,994 50,492,049
01.070 Total Revenue

All of the revenue above, added together.

 966,509,671 1,033,672,189 1,080,306,170 1,096,167,152 1,100,461,744 1,092,657,257 1,082,386,350
02.010 Proceeds From Sale of Notes

Short-term borrowing (notes) brought into the general fund.

 1,200,000 1,200,000 0 6,000 0 0 0
02.040 Operating Transfers-In

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

 445,651 876,360 303,715 261,575 236,060 237,172 241,909
02.050 Advances-In

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

 3,172,887 1,427,611 1,078,199 691,806 450,000 450,000 450,000
02.060 All Other Financing Sources

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

 11,454,746 35,599,184 722,799 1,551,780 744,601 702,183 709,593
02.070 Total Other Financing Sources

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

 16,273,283 39,103,156 2,104,711 2,511,162 1,430,661 1,389,355 1,401,503
02.080 Total Revenue and Other Financing Sources

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

 982,782,954 1,072,775,345 1,082,410,883 1,098,678,314 1,101,892,406 1,094,046,612 1,083,787,852
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 576,563,396 597,199,233 612,365,411 617,593,144 622,082,587 642,841,006 660,971,998
03.020 Employees' Retirement and Insurance Benefits

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

 230,918,938 251,955,932 258,021,049 270,319,085 280,528,336 298,047,013 317,263,359
03.030 Purchased Services

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

 129,451,594 140,729,279 156,121,709 163,254,558 163,547,544 167,410,279 171,191,067
03.040 Supplies and Materials

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

 30,345,605 27,370,648 34,616,414 31,166,624 28,543,005 29,762,542 30,358,147
03.050 Capital Outlay

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

 11,932,227 13,578,516 16,884,917 11,520,264 8,941,529 9,441,455 9,600,430
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 1,232,701 0 0 0 0 0 415,000
04.020 Principal-Notes

Repaying short-term notes.

 586,671 1,802,696 624,364 641,101 765,720 782,631 800,005
04.050 Principal-HB 264 Loans

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

 932,273 789,299 1,634,043 342,299 147,544 154,796 67,128
04.055 Principal - Other

Repaying other borrowing from the general fund.

 88,947 170,000 885,000 300,000 850,000 885,000 925,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 304,399 325,383 2,512,306 2,143,538 2,138,833 2,086,270 2,855,460
04.300 Other Objects

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

 14,626,506 17,605,557 18,424,332 18,935,358 19,475,107 19,857,735 19,964,971
04.500 Total Expenditures

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

 996,983,257 1,051,526,542 1,102,089,545 1,116,215,974 1,127,020,205 1,171,268,726 1,214,412,569
05.010 Operational Transfers-Out

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

 5,155,820 4,777,069 25,733,929 5,048,317 19,888,070 3,930,022 3,460,089
05.020 Advances-Out

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

 1,605,238 1,128,199 691,806 450,000 450,000 450,000 450,000
05.030 All Other Financing Uses

Other one-off money going out.

 210,813 235,200 447,244 585,881 148,616 148,616 148,616
05.040 Total Other Financing Uses

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

 6,971,871 6,140,468 26,872,980 6,084,198 20,486,686 4,528,638 4,058,705
05.050 Total Expenditures and Other Financing Uses

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

 1,003,955,129 1,057,667,010 1,128,962,524 1,122,300,172 1,147,506,891 1,175,797,364 1,218,471,274
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.

 (21,172,173) 15,108,336 (46,551,643) (23,621,858) (45,614,487) (81,750,753) (134,683,423)
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.

 339,879,493 318,707,320 333,815,653 287,264,013 263,642,153 218,027,667 136,276,917
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.

 318,707,320 333,815,653 287,264,013 263,642,153 218,027,667 136,276,917 1,593,493
08.010 Estimated Encumbrances June 30

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

 8,286,235 11,879,251 7,986,191 7,623,007 7,622,801 7,620,342 7,617,099
09.030 Budget Reserve

A rainy-day reserve.

 0 0 0 2,450,000 2,450,000 2,450,000 2,450,000
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 8 16 24 32
09.080 Subtotal

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

 0 0 0 2,450,000 2,450,000 2,450,000 2,450,000
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.

 310,421,085 321,936,403 279,277,821 253,569,146 207,954,866 126,206,575 (8,473,606)
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 2,379,265 7,911,700 15,361,180
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 2,379,265 10,290,965 25,652,145
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.

 310,421,085 321,936,403 279,277,821 253,569,146 210,334,131 136,497,540 17,178,539
13.010 Income Tax - New

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

 0 0 0 0 177,443 2,117,285 3,196,980
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 2,994,578 6,001,447 6,026,029
13.030 Cumulative Balance of New Levies

The new levies above, added up year after year.

 0 0 0 0 3,172,021 11,290,753 20,513,762
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.

 310,421,085 321,936,403 279,277,821 253,569,146 213,506,152 147,788,293 37,692,301
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 5,291 5,312 5,347 4,154 4,173 4,202 4,190
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 53,386 52,573 51,946 53,005 52,098 51,404 51,007

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.

Summit 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.