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School budgets

4 of the 8 school districts based in Tuscarawas 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, 4 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

Tuscarawas County · the 8 school districts based here, added together

Cash, June 30, 2026
$63.5M

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

Runs short
4 of 8

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 Tuscarawas County

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

Districts based in Tuscarawas County

District Cash, June 30 FY2026 Months of spending FY2030 before new levies 12.010 Below zero from New levy
Claymont City $7.8M 4.1 $7.3M — —
Dover City $14.0M 5.5 −$1.8M FY2030 —
Garaway Local $11.1M 9.2 $16.8M — —
Indian Valley Local $10.8M 5.3 −$295.8K FY2030 —
New Philadelphia City $3.1M 1.0 −$5.5M FY2029 —
Newcomerstown Exempted Village $5.5M 4.2 $4.1M — —
Strasburg-Franklin Local $5.0M 7.6 $93.0K — —
Tuscarawas Valley Local $6.2M 4.0 −$1.3M FY2030 —
Buckeyecareer center, in no total $21.0M 9.9 $15.8M — —

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.

Tuscarawas 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. 63,516,498 63,178,560 13,414,743
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 1,304,989 − 1,000,000 − 1,000,000
09.080 Set asideReserves the law or the board require, such as a budget reserve. − 819,000 − 819,000 − 819,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 61,392,509 61,359,560 11,595,743
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 7,852,853
12.010 With renewalsThe balance if every renewal passes and nothing new does. 61,392,509 61,359,560 19,448,596
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 61,392,509 61,359,560 19,448,596

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.

Tuscarawas County’s forecast: its 8 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.

 61,530,408 63,490,893 70,084,339 67,226,533 68,323,541 69,446,521 71,034,500
01.020 Tangible Personal Property Tax

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

 9,941,089 10,786,655 13,378,042 11,077,044 10,951,837 10,881,513 10,923,507
01.035 Unrestricted Grants-in-Aid

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

 73,212,295 72,004,039 74,059,044 74,675,042 71,867,023 69,672,211 68,762,583
01.040 Restricted Grants-in-Aid

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

 6,942,906 12,608,446 10,944,245 10,749,489 10,216,319 9,985,051 9,810,981
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.

 7,143,116 7,203,614 7,876,794 8,796,573 8,734,344 8,579,445 8,772,666
01.060 All Other Operating Revenue

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

 8,900,047 8,802,923 8,415,903 8,159,749 7,573,972 7,295,134 7,008,467
01.070 Total Revenue

All of the revenue above, added together.

 167,669,862 174,896,568 184,758,369 180,684,430 177,667,035 175,859,875 176,312,704
02.010 Proceeds From Sale of Notes

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

 2,000,000 0 0 0 0 0 0
02.040 Operating Transfers-In

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

 0 1,049,000 4,379,525 0 0 6,000,000 0
02.050 Advances-In

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

 323,847 91,249 30,171 0 0 0 0
02.060 All Other Financing Sources

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

 335,357 430,665 410,567 436,372 412,430 413,369 414,314
02.070 Total Other Financing Sources

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

 2,659,203 1,570,914 4,820,263 436,372 412,430 6,413,369 414,314
02.080 Total Revenue and Other Financing Sources

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

 170,329,066 176,467,482 189,578,631 181,120,803 178,079,467 182,273,245 176,727,018
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 85,401,729 90,356,032 92,514,951 94,510,978 98,164,120 101,204,965 104,034,681
03.020 Employees' Retirement and Insurance Benefits

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

 36,719,902 40,750,771 43,069,074 45,312,988 48,135,524 51,116,513 54,281,082
03.030 Purchased Services

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

 20,447,482 21,794,605 23,573,045 24,716,972 25,096,082 25,777,338 26,547,224
03.040 Supplies and Materials

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

 5,310,515 7,877,499 6,601,890 7,185,834 7,588,300 7,649,715 8,149,520
03.050 Capital Outlay

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

 3,176,247 3,045,505 2,615,997 2,152,702 2,200,271 2,233,415 2,272,149
04.010 All Principal (Historical)

Borrowed money repaid in past years.

 120,000 122,000 124,000 0 0 0 0
04.020 Principal-Notes

Repaying short-term notes.

 2,101,000 90,110 143,715 115,000 115,000 115,000 115,000
04.055 Principal - Other

Repaying other borrowing from the general fund.

 25,502 25,369 30,930 30,144 30,144 30,144 30,144
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 112,317 99,384 47,684 68,325 63,325 63,325 63,325
04.300 Other Objects

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

 2,782,996 2,964,863 3,331,932 3,174,305 3,192,500 3,267,439 3,344,155
04.500 Total Expenditures

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

 156,197,690 167,126,137 172,053,217 177,267,249 184,585,266 191,457,854 198,837,280
05.010 Operational Transfers-Out

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

 5,917,260 33,442,873 8,178,017 4,191,000 5,497,833 3,199,377 3,264,459
05.020 Advances-Out

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

 91,249 30,171 359,557 0 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 1,860 381 (837,952) 492 492 492 492
05.040 Total Other Financing Uses

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

 6,010,369 33,473,425 7,699,622 4,191,492 5,498,325 3,199,869 3,264,951
05.050 Total Expenditures and Other Financing Uses

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

 162,208,059 200,599,563 179,752,839 181,458,741 190,083,591 194,657,723 202,102,231
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.

 8,121,007 (24,132,081) 9,825,792 (337,938) (12,004,124) (12,384,478) (25,375,213)
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.

 69,701,778 77,822,785 53,690,705 63,516,498 63,178,560 51,174,436 38,789,958
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.

 77,822,785 53,690,705 63,516,498 63,178,560 51,174,436 38,789,958 13,414,743
08.010 Estimated Encumbrances June 30

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

 2,002,826 1,527,948 1,304,989 1,000,000 1,000,000 1,000,000 1,000,000
09.030 Budget Reserve

A rainy-day reserve.

 0 819,000 819,000 819,000 819,000 819,000 819,000
09.080 Subtotal

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

 0 819,000 819,000 819,000 819,000 819,000 819,000
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.

 75,819,959 51,343,756 61,392,509 61,359,560 49,355,436 36,970,958 11,595,743
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 1,470,962 2,941,690 3,440,201
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 1,470,962 4,412,652 7,852,853
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.

 75,819,959 51,343,756 61,392,509 61,359,560 50,826,398 41,383,610 19,448,596
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.

 75,819,959 51,343,756 61,392,509 61,359,560 50,826,398 41,383,610 19,448,596
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 856 863 812 898 898 866 933
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 10,216 9,969 9,782 9,613 9,495 9,420 9,254

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.

Tuscarawas 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.