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School budgets

1 of the 7 school districts based in Williams 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, 1 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

Williams County · the 7 school districts based here, added together

Cash, June 30, 2025
$49.7M

7.4 months of that year’s spending for them together; the typical one held 6.4 months

Runs short
1 of 7

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 Williams County

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

Districts based in Williams County

District Cash, June 30 FY2025 Months of spending FY2029 before new levies 12.010 Below zero from New levy
Bryan City $13.2M 6.4 $7.8M — —
Edgerton Local $7.0M 9.8 $4.6M — —
Edon Northwest Local $4.2M 6.3 −$565.1K FY2029 —
Millcreek-West Unity Local $8.0M 11.6 $8.1M — —
Montpelier Exempted Village $6.6M 5.6 $5.1M — —
North Central Local $2.4M 3.2 $390.3K — —
Stryker Local $8.2M 12.7 $364.9K — —

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.

Williams 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. 49,684,582 49,751,067 25,609,703
08.010 Already committedEncumbrances: purchase orders and contracts signed, not yet paid. − 415,893 − 1,220,355 − 475,000
10.010 Unencumbered balanceWhat is free to spend. The state calls it the fund balance for certification of appropriations. 49,268,689 48,530,712 25,134,703
11.300 Renewal leviesExisting levies the district expects voters to renew, added year by year. + 0 + 0 + 639,990
12.010 With renewalsThe balance if every renewal passes and nothing new does. 49,268,689 48,530,712 25,774,693
15.010 Unreserved fund balanceThe state's bottom line. In a forecast year it counts any new levy above as if it had passed. 49,268,689 48,530,712 25,774,693

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.

Williams County’s forecast: its 7 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.

 18,921,959 18,849,756 21,406,379 23,223,794 23,101,571 22,663,052 22,272,443
01.020 Tangible Personal Property Tax

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

 1,919,166 1,940,074 1,907,912 1,756,374 2,009,904 2,019,003 2,023,752
01.030 Income Tax

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

 9,562,886 9,652,182 9,991,720 10,178,778 9,903,464 10,044,778 10,208,616
01.035 Unrestricted Grants-in-Aid

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

 34,645,947 38,313,345 39,699,487 40,198,599 40,895,397 39,393,891 38,911,814
01.040 Restricted Grants-in-Aid

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

 2,693,184 3,265,487 4,924,809 4,393,032 4,262,659 4,177,255 4,134,701
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.

 2,471,873 2,492,339 2,817,980 3,061,472 3,069,501 3,122,371 3,170,097
01.060 All Other Operating Revenue

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

 4,134,424 5,110,253 5,663,042 4,701,914 4,400,487 3,941,345 3,741,351
01.070 Total Revenue

All of the revenue above, added together.

 74,349,437 79,623,437 86,411,329 87,513,961 87,642,982 85,361,695 84,462,774
02.040 Operating Transfers-In

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

 290 914 0 0 0 0 0
02.050 Advances-In

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

 30,000 32,137 3,824 0 0 0 0
02.060 All Other Financing Sources

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

 79,739 64,638 77,283 62,748 62,134 62,134 62,134
02.070 Total Other Financing Sources

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

 110,029 97,688 81,107 62,748 62,134 62,134 62,134
02.080 Total Revenue and Other Financing Sources

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

 74,459,466 79,721,126 86,492,436 87,576,709 87,705,117 85,423,829 84,524,909
03.010 Personal Services - Employee Salaries & Wages

Salaries and wages for teachers and every other employee.

 41,205,289 42,779,805 45,412,702 47,293,716 49,435,031 51,413,847 53,711,401
03.020 Employees' Retirement and Insurance Benefits

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

 17,785,012 18,825,096 19,667,035 20,704,860 21,700,490 23,042,777 24,494,664
03.030 Purchased Services

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

 10,102,000 10,336,972 11,234,872 12,436,102 12,289,944 12,671,028 13,079,223
03.040 Supplies and Materials

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

 2,575,957 2,444,781 2,854,549 3,358,557 3,240,150 3,321,243 3,409,105
03.050 Capital Outlay

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

 1,321,193 591,470 354,619 994,301 761,000 1,061,500 586,500
04.050 Principal-HB 264 Loans

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

 35,000 35,000 35,000 35,000 35,000 35,000 35,000
04.055 Principal - Other

Repaying other borrowing from the general fund.

 160,000 165,000 170,000 175,000 185,000 190,000 195,000
04.060 Interest and Fiscal Charges

Interest and fees on the district's borrowing.

 89,084 82,169 75,082 70,368 64,086 57,542 50,824
04.300 Other Objects

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

 958,665 928,548 988,204 1,036,724 1,066,086 1,095,715 1,126,470
04.500 Total Expenditures

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

 74,232,199 76,188,842 80,792,065 86,104,625 88,776,786 92,888,650 96,688,184
05.010 Operational Transfers-Out

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

 75,356 1,151,527 4,692,538 1,404,397 1,235,000 1,103,000 1,103,000
05.020 Advances-Out

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

 30,000 32,137 3,824 0 0 0 0
05.030 All Other Financing Uses

Other one-off money going out.

 1,000 1,000 (630) 1,200 200 200 200
05.040 Total Other Financing Uses

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

 106,356 1,184,665 4,695,732 1,405,597 1,235,200 1,103,200 1,103,200
05.050 Total Expenditures and Other Financing Uses

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

 74,338,555 77,373,507 85,487,797 87,510,224 90,011,987 93,991,851 97,791,383
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.

 120,911 2,347,619 1,004,638 66,488 (2,306,872) (8,568,022) (13,266,474)
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.

 46,211,413 46,332,324 48,679,943 49,684,582 49,751,067 47,444,199 38,876,177
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.

 46,332,324 48,679,943 49,684,582 49,751,067 47,444,199 38,876,177 25,609,703
08.010 Estimated Encumbrances June 30

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

 573,664 351,402 415,893 1,220,355 475,000 475,000 475,000
09.045 Fiscal Stabilization

Money set aside to steady the budget over future years.

 0 0 0 4 8 12 16
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.

 45,758,660 48,328,542 49,268,689 48,530,712 46,969,199 38,401,177 25,134,703
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 0 127,998 255,996 255,996
11.300 Cumulative Balance of Replacement/Renewal Levies

The renewals above, added up year after year.

 0 0 0 0 127,998 383,994 639,990
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.

 45,758,660 48,328,542 49,268,689 48,530,712 47,097,197 38,785,171 25,774,693
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.

 45,758,660 48,328,542 49,268,689 48,530,712 47,097,197 38,785,171 25,774,693
20.010 Kindergarten - October count

Kindergarten pupils enrolled, counted each October.

 259 254 304 407 375 374 369
20.015 Grades 1-12 - October count

Pupils in grades 1 to 12, counted each October.

 3,812 3,744 3,632 4,004 3,473 3,448 3,420

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.

Williams 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.