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Allen County
9 districts · 13,427 pupils · 4 on the guarantee · 2 at the 20-mill floor · richest 3.0× the poorest
All 88 counties, ordered by that ratio. The median Ohio district receives $5,910 per pupil in state aid in FY2027.
The spread inside Allen County
Delphos City stands on 3.0× Lima City's tax base per pupil: $326,360 against $109,736. Every district in the county by the assessed valuation each of its pupils stands on — one dot each, poorest on the left. The shaded box is the middle half of them.
The values
- Lima City: $109,736 per pupil, $11,273 state aid per pupil
- Allen East Local: $160,668 per pupil, $7,430 state aid per pupil
- Spencerville Local: $172,834 per pupil, $8,359 state aid per pupil
- Bluffton Exempted Village: $176,304 per pupil, $5,716 state aid per pupil
- Bath Local: $208,223 per pupil, $4,473 state aid per pupil
- Elida Local: $229,381 per pupil, $3,919 state aid per pupil
- Perry Local: $232,017 per pupil, $9,337 state aid per pupil
- Shawnee Local: $247,474 per pupil, $2,254 state aid per pupil
- Delphos City: $326,360 per pupil, $3,618 state aid per pupil
| District | Valuation per pupil | State aid per pupil | Pupils |
|---|---|---|---|
| Delphos City The most property wealth per pupil here |
$326,360 | $3,618 | 831 |
| Lima City The least |
$109,736 | $11,273 | 3,128 |
These four figures are the headline; the full comparison puts the two side by side on every measure the panel carries.
Where that sits among the 84 counties with more than one district reporting a tax base — one dot each, narrowest on the left, and the rule marked Allen is this county. The median is 2.1× apart.
The values
- Adams: 1.1× between its richest and poorest district
- Carroll: 1.2× between its richest and poorest district
- Auglaize: 1.2× between its richest and poorest district
- Harrison: 1.2× between its richest and poorest district
- Morrow: 1.3× between its richest and poorest district
- Jackson: 1.3× between its richest and poorest district
- Meigs: 1.4× between its richest and poorest district
- Van Wert: 1.4× between its richest and poorest district
- Preble: 1.4× between its richest and poorest district
- Paulding: 1.5× between its richest and poorest district
- Greene: 1.5× between its richest and poorest district
- Champaign: 1.5× between its richest and poorest district
- Huron: 1.5× between its richest and poorest district
- Highland: 1.5× between its richest and poorest district
- Mercer: 1.5× between its richest and poorest district
- Pike: 1.6× between its richest and poorest district
- Geauga: 1.6× between its richest and poorest district
- Madison: 1.6× between its richest and poorest district
- Putnam: 1.6× between its richest and poorest district
- Medina: 1.6× between its richest and poorest district
- Gallia: 1.7× between its richest and poorest district
- Holmes: 1.7× between its richest and poorest district
- Clinton: 1.7× between its richest and poorest district
- Pickaway: 1.7× between its richest and poorest district
- Union: 1.7× between its richest and poorest district
- Henry: 1.7× between its richest and poorest district
- Sandusky: 1.7× between its richest and poorest district
- Darke: 1.8× between its richest and poorest district
- Williams: 1.8× between its richest and poorest district
- Shelby: 1.8× between its richest and poorest district
- Guernsey: 1.8× between its richest and poorest district
- Perry: 1.8× between its richest and poorest district
- Ashtabula: 1.8× between its richest and poorest district
- Warren: 1.8× between its richest and poorest district
- Delaware: 1.9× between its richest and poorest district
- Fayette: 1.9× between its richest and poorest district
- Fulton: 2.0× between its richest and poorest district
- Scioto: 2.0× between its richest and poorest district
- Washington: 2.0× between its richest and poorest district
- Clermont: 2.0× between its richest and poorest district
- Hardin: 2.1× between its richest and poorest district
- Wood: 2.1× between its richest and poorest district
- Muskingum: 2.1× between its richest and poorest district
- Brown: 2.1× between its richest and poorest district
- Erie: 2.1× between its richest and poorest district
- Tuscarawas: 2.2× between its richest and poorest district
- Hancock: 2.3× between its richest and poorest district
- Coshocton: 2.3× between its richest and poorest district
- Clark: 2.3× between its richest and poorest district
- Wyandot: 2.3× between its richest and poorest district
- Richland: 2.4× between its richest and poorest district
- Ashland: 2.4× between its richest and poorest district
- Miami: 2.4× between its richest and poorest district
- Lawrence: 2.4× between its richest and poorest district
- Logan: 2.5× between its richest and poorest district
- Belmont: 2.5× between its richest and poorest district
- Knox: 2.5× between its richest and poorest district
- Lucas: 2.6× between its richest and poorest district
- Portage: 2.6× between its richest and poorest district
- Ross: 2.6× between its richest and poorest district
- Licking: 2.6× between its richest and poorest district
- Marion: 2.6× between its richest and poorest district
- Seneca: 2.7× between its richest and poorest district
- Wayne: 2.8× between its richest and poorest district
- Noble: 2.8× between its richest and poorest district
- Fairfield: 2.9× between its richest and poorest district
- Allen: 3.0× between its richest and poorest district
- Butler: 3.0× between its richest and poorest district
- Stark: 3.2× between its richest and poorest district
- Defiance: 3.2× between its richest and poorest district
- Summit: 3.3× between its richest and poorest district
- Columbiana: 3.5× between its richest and poorest district
- Athens: 3.8× between its richest and poorest district
- Franklin: 3.9× between its richest and poorest district
- Mahoning: 4.4× between its richest and poorest district
- Lorain: 4.7× between its richest and poorest district
- Lake: 4.7× between its richest and poorest district
- Crawford: 4.9× between its richest and poorest district
- Trumbull: 5.1× between its richest and poorest district
- Montgomery: 5.3× between its richest and poorest district
- Hamilton: 5.3× between its richest and poorest district
- Cuyahoga: 5.5× between its richest and poorest district
- Jefferson: 6.5× between its richest and poorest district
- Ottawa: 7.4× between its richest and poorest district
Two districts in the same county, 3.0 times apart on the tax base each pupil stands on — $216,624 per pupil of assessed valuation. Every mill Lima City levies raises 0.34 of what the same mill raises in Delphos City, which is the disparity DeRolph was brought over and the reason the formula has an equalization term at all.
The formula answers it here: Lima City receives $7,655 more state aid per pupil than Delphos City. Whether that closes the gap is a different question from whether it points the right way — $216,624 of valuation per pupil is not repaired by $7,655 of aid. Statewide, 294 districts are held above their formula amount.
9 districts
| District | Pupils | Valuation per pupil, FY2024 | State aid per pupil | Spending per pupil, FY2024 | Status |
|---|---|---|---|---|---|
| Allen East Local | 987 | $160,668 | $7,430 | $11,507 | on formula |
| Bath Local | 1,567 | $208,223 | $4,473 | $12,977 | on formula |
| Bluffton Exempted Village | 1,131 | $176,304 | $5,716 | $12,143 | on formula |
| Delphos City | 831 | $326,360 | $3,618 | $13,150 | on the guarantee · at the 20-mill floor · at the minimum state share |
| Elida Local | 1,990 | $229,381 | $3,919 | $13,212 | on the guarantee |
| Lima City | 3,128 | $109,736 | $11,273 | $20,226 | on the guarantee |
| Perry Local | 681 | $232,017 | $9,337 | $14,554 | on formula |
| Shawnee Local | 2,175 | $247,474 | $2,254 | $13,518 | on the guarantee |
| Spencerville Local | 935 | $172,834 | $8,359 | $13,296 | at the 20-mill floor |
13,427 pupils across the districts listed, and that is a sum of these districts rather than a count of the county's children — Ohio school district boundaries cross county lines, so some of these pupils live elsewhere and some of the county's live in districts on another page. The department attributes each district to one county and this page inherits that attribution; it is a peer group, not a boundary.
Median state aid here is $5,716 per pupil, against $5,910 statewide. 4 of 9 are on the guarantee, against 48% of the state. 2 are at or below the 20-mill floor, where H.B. 920's reduction factors stop operating and a reappraisal raises revenue again.
Who gained, who lost
On total state support from FY2025 to FY2027, 4 of the 9 districts here rose and 5 fell. Every district here in the three years, on the measure selected. FY2025 is the department's final payment report; FY2026 and FY2027 are its models of those years, not payments. Changes are percentages of each district's own earlier year, so a city and a village read on one scale. Every figure is in nominal dollars.
On total state support:
- FY2025 to FY2026: of 9, 7 rose, 2 fell. The 2 that fell: Elida Local and Lima City.
- FY2026 to FY2027: of 9, 4 rose, 5 fell. The 4 that rose: Delphos City, Lima City, Perry Local and Shawnee Local.
- FY2025 to FY2027: of 9, 4 rose, 5 fell. The 4 that rose: Delphos City, Perry Local, Shawnee Local and Spencerville Local.
The values
- Perry Local: +15.0% (+$876,159) in total state support, FY2025 to FY2027
- Spencerville Local: +3.2% (+$264,392) in total state support, FY2025 to FY2027
- Shawnee Local: +2.6% (+$163,855) in total state support, FY2025 to FY2027
- Delphos City: +1.9% (+$67,497) in total state support, FY2025 to FY2027
- Allen East Local: −0.1% (−$5,135) in total state support, FY2025 to FY2027
- Bluffton Exempted Village: −0.4% (−$30,258) in total state support, FY2025 to FY2027
- Bath Local: −2.7% (−$226,073) in total state support, FY2025 to FY2027
- Lima City: −2.8% (−$1,091,094) in total state support, FY2025 to FY2027
- Elida Local: −3.9% (−$387,512) in total state support, FY2025 to FY2027
| Perry Local | $5,836,805 | $6,297,943 | $6,712,964 | +7.9% +$461,139 | +6.6% +$415,021 | +15.0% +$876,159 |
57.8% | 54.5% | Foundation aid +$822,786 |
|---|---|---|---|---|---|---|---|---|---|
| Spencerville Local | $8,300,565 | $8,627,219 | $8,564,957 | +3.9% +$326,654 | −0.7% −$62,262 | +3.2% +$264,392 |
55.9% | 51.7% | Foundation aid +$207,955 |
| Shawnee Local | $6,283,986 | $6,346,287 | $6,447,840 | +1.0% +$62,302 | +1.6% +$101,553 | +2.6% +$163,855 |
18.3% | 12.0% | Foundation aid −$263,305 |
| Delphos City | $3,569,492 | $3,602,757 | $3,636,988 | +0.9% +$33,265 | +1.0% +$34,231 | +1.9% +$67,497 |
16.5% | 10.0% the minimum |
Transportation +$82,913 |
| Allen East Local | $7,972,194 | $8,027,201 | $7,967,060 | +0.7% +$55,007 | −0.7% −$60,142 | −0.1% −$5,135 |
50.2% | 45.8% | Foundation aid −$81,458 |
| Bluffton Exempted Village | $6,981,957 | $7,083,528 | $6,951,699 | +1.5% +$101,571 | −1.9% −$131,829 | −0.4% −$30,258 |
47.4% | 43.0% | Foundation aid −$138,805 |
| Bath Local | $8,356,389 | $8,388,386 | $8,130,316 | +0.4% +$31,998 | −3.1% −$258,070 | −2.7% −$226,073 |
41.6% | 36.5% | Foundation aid −$435,963 |
| Lima City | $39,036,842 | $37,900,888 | $37,945,749 | −2.9% −$1,135,954 | +0.1% +$44,860 | −2.8% −$1,091,094 |
77.1% | 75.5% | Supplemental targeted assistance (repealed by H.B. 96) −$1,859,367 |
| Elida Local | $10,007,687 | $9,730,136 | $9,620,176 | −2.8% −$277,552 | −1.1% −$109,960 | −3.9% −$387,512 |
34.8% | 28.1% | Foundation aid −$1,004,383 |
On foundation aid:
- FY2025 to FY2026: of 9, 4 rose, 4 fell, 1 did not move. The 4 that fell: Allen East Local, Bath Local, Elida Local and Shawnee Local.
- FY2026 to FY2027: of 9, 1 rose, 6 fell, 2 did not move. Only Perry Local rose.
- FY2025 to FY2027: of 9, 2 rose, 5 fell, 2 did not move. The 2 that rose: Perry Local and Spencerville Local.
The values
- Perry Local: +14.9% (+$822,786) in foundation aid, FY2025 to FY2027
- Spencerville Local: +2.7% (+$207,955) in foundation aid, FY2025 to FY2027
- Delphos City: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Lima City: 0.0% ($0) in foundation aid, FY2025 to FY2027
- Allen East Local: −1.1% (−$81,458) in foundation aid, FY2025 to FY2027
- Bluffton Exempted Village: −2.1% (−$138,805) in foundation aid, FY2025 to FY2027
- Shawnee Local: −5.1% (−$263,305) in foundation aid, FY2025 to FY2027
- Bath Local: −5.9% (−$435,963) in foundation aid, FY2025 to FY2027
- Elida Local: −11.4% (−$1,004,383) in foundation aid, FY2025 to FY2027
| Perry Local | $5,540,000 | $5,946,621 | $6,362,785 | +7.3% +$406,622 | +7.0% +$416,164 | +14.9% +$822,786 |
57.8% | 54.5% |
|---|---|---|---|---|---|---|---|---|
| Spencerville Local | $7,609,743 | $7,856,844 | $7,817,698 | +3.2% +$247,101 | −0.5% −$39,146 | +2.7% +$207,955 |
55.9% | 51.7% |
| Delphos City | $3,007,660 | $3,007,660 | $3,007,660 | 0.0% $0 | 0.0% $0 | 0.0% $0 |
16.5% | 10.0% the minimum |
| Lima City | $35,262,743 | $35,274,177 | $35,262,743 | +<0.1% +$11,435 | 0.0% −$11,435 | 0.0% $0 |
77.1% | 75.5% |
| Allen East Local | $7,415,106 | $7,394,840 | $7,333,648 | −0.3% −$20,266 | −0.8% −$61,192 | −1.1% −$81,458 |
50.2% | 45.8% |
| Bluffton Exempted Village | $6,601,356 | $6,608,826 | $6,462,551 | +0.1% +$7,470 | −2.2% −$146,275 | −2.1% −$138,805 |
47.4% | 43.0% |
| Shawnee Local | $5,166,427 | $4,903,122 | $4,903,122 | −5.1% −$263,305 | 0.0% $0 | −5.1% −$263,305 |
18.3% | 12.0% |
| Bath Local | $7,447,136 | $7,404,224 | $7,011,173 | −0.6% −$42,912 | −5.3% −$393,051 | −5.9% −$435,963 |
41.6% | 36.5% |
| Elida Local | $8,804,133 | $8,239,432 | $7,799,750 | −6.4% −$564,701 | −5.3% −$439,681 | −11.4% −$1,004,383 |
34.8% | 28.1% |
The two measures can disagree in sign. Total state support is every line the department pays a district through; foundation aid is core foundation funding and the guarantee alone, and a district held at its base does not move on it whatever its other lines do. Each district's name opens its change tab, which splits its own figures by line.
Without supplemental targeted assistance, which H.B. 96 repealed after FY2025, total state support from FY2025 to FY2026 moved: Lima City +1.9% ($1,859,367 of it in FY2025). That district's first step on total state support carries the whole supplement as a loss; this is what the rest of the payment did.
State share, from FY2026 to FY2027, falls in every district here. Delphos City is at the formula's minimum state share in FY2027. It is the part of base cost the state pays after a district's local capacity is charged, so it reaches the dollars through foundation aid; the FY2025 payment report does not publish it.
The same steps for every district in Ohio, one provision at a time — the supplement H.B. 96 repealed, the new count in DPIA, reappraisal through local capacity and the phase-in — are on What changed.
A district whose territory crosses a county line is filed under the one county the department assigns it, so it appears on that county's page and on no other.