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Sheffield-Sheffield Lake City

Audited actuals from the district's own five-year forecast filing — the only figures on this site that record money changing hands rather than a formula's output.

FY2020 dollars

What it actually received, and what it holds Contents

Cash on hand, FY2025
$4,435,836
0.18 years of spending at this rate
Change since FY2020
−$2,722,747
carry-over into FY2026 is $4,435,836
State aid, FY2020–FY2025
−8.8%
real; 14.1% nominal. 5 of 6 years run at a deficit
Held$4.44M$7.16MFY2020FY2025Axis starts at $4M, not zero
Held $4.44M$7.16MFY2020FY2025Axis starts at $4M, not zero
Held $4.44M$7.16MFY2020FY2025Axis starts at $4M, not zero
The values
  • FY2020: $7,158,583 held, $20,230,516 in, $20,612,364 out
  • FY2021: $7,423,729 held, $20,361,932 in, $20,470,829 out
  • FY2022: $8,006,539 held, $21,820,317 in, $21,259,230 out
  • FY2023: $7,330,253 held, $21,416,379 in, $22,100,091 out
  • FY2024: $5,160,374 held, $22,032,771 in, $24,690,113 out
  • FY2025: $4,435,836 held, $23,619,292 in, $24,400,230 out

This district held $4,435,836 at 30 June FY2025, $2,722,747 less than in FY2020. Cash held at 30 June, general fund. FY2021–FY2024 are the federal pandemic relief years: that money was booked in the general fund by some districts and separately by others, so a balance rising across them is not evidence about this district's own position.

Fiscal yearState aidLocal taxRevenueSpendingHeld at 30 June
FY2020$4,382,780$12,126,406$20,230,516$20,612,364$7,158,583
FY2021$4,585,705$11,949,310$20,361,932$20,470,829$7,423,729
FY2022$4,869,214$13,376,206$21,820,317$21,259,230$8,006,539
FY2023$4,877,843$13,520,823$21,416,379$22,100,091$7,330,253
FY2024$4,919,243$14,257,489$22,032,771$24,690,113$5,160,374
FY2025$4,999,987$14,159,876$23,619,292$24,400,230$4,435,836

These are audited actuals from this district's own five-year forecast filing — the only figures on this page that record money changing hands rather than a formula's output. State aid here is unrestricted grants-in-aid as the treasurer books it, which is not the same construction as the FY2027 calculator's total state support above; the two are not comparable line for line. Local tax is property plus income tax actually collected. General fund only, so capital, food service, and most federal programs are outside it.

What it actually received, and what it holds, in FY2020 dollars Contents

Cash on hand, FY2025
$3,545,206
0.18 years of spending at this rate
Change since FY2020
−$3,613,377
carry-over into FY2026 is $3,545,206
State aid, FY2020–FY2025
−8.8%
real; 14.1% nominal. 5 of 6 years run at a deficit
Held$3.55M$7.16MFY2020FY2025Axis starts at $3M, not zero
Held $3.55M$7.16MFY2020FY2025Axis starts at $3M, not zero
Held $3.55M$7.16MFY2020FY2025Axis starts at $3M, not zero
The values
  • FY2020: $7,158,583 held, $20,230,516 in, $20,612,364 out
  • FY2021: $7,043,957 held, $19,320,288 in, $19,423,614 out
  • FY2022: $6,965,863 held, $18,984,149 in, $18,495,991 out
  • FY2023: $6,193,581 held, $18,095,429 in, $18,673,121 out
  • FY2024: $4,234,356 held, $18,079,040 in, $20,259,528 out
  • FY2025: $3,545,206 held, $18,876,996 in, $19,501,137 out

This district held $3,545,206 at 30 June FY2025, $3,613,377 less than in FY2020, in FY2020 dollars. Cash held at 30 June, general fund, in FY2020 dollars — deflated with CPI-U all items, June, NSA. FY2021–FY2024 are the federal pandemic relief years: that money was booked in the general fund by some districts and separately by others, so a balance rising across them is not evidence about this district's own position.

Fiscal yearState aidLocal taxRevenueSpendingHeld at 30 June
FY2020$4,382,780$12,126,406$20,230,516$20,612,364$7,158,583
FY2021$4,351,117$11,338,026$19,320,288$19,423,614$7,043,957
FY2022$4,236,322$11,637,589$18,984,149$18,495,991$6,965,863
FY2023$4,121,456$11,424,204$18,095,429$18,673,121$6,193,581
FY2024$4,036,496$11,699,015$18,079,040$20,259,528$4,234,356
FY2025$3,996,086$11,316,847$18,876,996$19,501,137$3,545,206

These are audited actuals from this district's own five-year forecast filing — the only figures on this page that record money changing hands rather than a formula's output. State aid here is unrestricted grants-in-aid as the treasurer books it, which is not the same construction as the FY2027 calculator's total state support above; the two are not comparable line for line. Local tax is property plus income tax actually collected. General fund only, so capital, food service, and most federal programs are outside it.

The money that reaches this district outside the formula Contents

This district received $103,503 from the casino fund in FY2024, 2.10% of the state aid it booked that year. Every other figure on this page is state aid computed by a formula or booked by the treasurer as grants-in-aid. This is neither. It is a share of the gross casino revenue county student fund, which moves from the Tax Commissioner through county funds to districts and never becomes an appropriation to the department — so nothing above this card counts it.

Received, FY2024
$103,503
of $114,177,214 distributed statewide
Against state aid booked that year
2.10%
$4,919,243 of unrestricted grants-in-aid. Median across Ohio's districts is 1.15%
County funds it is paid from
1
its resident pupils are all in one county, as 178 of Ohio's 609 districts' are
FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024$69.4K$104K
FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024$69.4K$104K
FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024$69.4K$104K
The values
  • FY2016: $85,921
  • FY2017: $86,303
  • FY2018: $89,662
  • FY2019: $90,502
  • FY2020: $91,535
  • FY2021: $69,429 — the casinos were closed for a quarter of it
  • FY2022: $101,236
  • FY2023: $102,570
  • FY2024: $103,503

FY2021 is the closure. Ohio's casinos were shut by order from mid-March 2020, and because this fund is paid on the tax actually collected rather than on an appropriation, the drop arrives whole: $69,429 against $91,535 the year before, −24.2%. Nothing cushioned it and nothing was made up afterwards — which is the difference between money the legislature sets and money a tax yields.

Fiscal yearDistributed to this districtStatewide
FY2016$85,921$90,832,043
FY2017$86,303$89,356,178
FY2018$89,662$92,029,468
FY2019$90,502$93,928,002
FY2020$91,535$95,985,938
FY2021$69,429$73,873,805
FY2022$101,236$109,385,275
FY2023$102,570$113,107,108
FY2024$103,503$114,177,214

There is no per-pupil figure here, and one should not be computed from this page. The fund is apportioned on the count R.C. 5753.11 defines — county-resident pupils, counting community, STEM and joint vocational enrollment, with a pupil enrolled in both a JVSD and a district counted in both — which is a fifth Ohio pupil count and is deliberately not a partition of the state's students. Dividing this by the enrolled ADM above would put a number beside four other per-pupil figures that looks like a fifth of the same kind and is not one.

The district decides how to spend it. The Ohio Constitution restricts these distributions to the support of primary and secondary education and imposes no other condition, which makes this the least restricted money on the page — most restricted money on this site is restricted to a program, and this is restricted only to a purpose broad enough to cover nearly any school expenditure. The series runs FY2016 to FY2024 because the Department of Taxation's own casino page carries no distribution after January 2024, and the ones before FY2016 were published as PDFs.

Where the money went Contents

InstructionOperations andmaintenanceSchooladministrationPupil supportOther supportPupil transportationInstructional staffsupportFood serviceGeneraladministration55%9%9%8%6%5%3%3%3%
InstructionOperations and maintenanceSchool administrationPupil supportOther supportPupil transportationInstructional staff supportFood serviceGeneral administration55%9%9%8%6%5%3%3%3%
InstructionOperations and maintenanceSchool administrationPupil supportOther supportPupil transportationInstructional staff supportFood serviceGeneral administration55%9%9%8%6%5%3%3%3%
The values
  • Instruction: $9,552 per pupil, 55.0% of operating spending
  • Operations and maintenance: $1,580 per pupil, 9.1% of operating spending
  • School administration: $1,503 per pupil, 8.7% of operating spending
  • Pupil support: $1,369 per pupil, 7.9% of operating spending
  • Other support: $1,026 per pupil, 5.9% of operating spending
  • Pupil transportation: $812 per pupil, 4.7% of operating spending
  • Instructional staff support: $554 per pupil, 3.2% of operating spending
  • Food service: $496 per pupil, 2.9% of operating spending
  • General administration: $474 per pupil, 2.7% of operating spending
FunctionPer pupilShare
Classroom instruction
The department's roll-up.
 $11,475 66.1%
Everything else
The department's other roll-up. The two partition operating spending exactly.
 $5,891 33.9%
Instruction
Teachers and classroom delivery.
 $9,552 55.0%
Operations and maintenance
Buildings, grounds, utilities, custodial.
 $1,580 9.1%
Pupil support
Counseling, health, attendance, psychological services.
 $1,369 7.9%
Pupil transportation $812 4.7%
School administration
Principals and building offices.
 $1,503 8.7%
Instructional staff support
Curriculum, libraries, professional development.
 $554 3.2%
General administration
The superintendent's and treasurer's offices, and the board.
 $474 2.7%
Other support $1,026 5.9%
Food service $496 2.9%
Total operating expenditure $17,366 100.0%

Administration is 11.4% of it — $474 per pupil general and $1,503 school. That is usually the first figure anyone looks for and it is usually small; the arithmetic does not support a story about administrative bloat, and it equally does not establish that the composition is right. It is a share, not a verdict.

These are the report card's FY2025 figures, divided by unweighted ADM — a headcount of 1,449 pupils, not the need-weighted count the department's headline per-pupil figure uses. The choice of denominator is not cosmetic: the same numerator over a need-weighted count behaves differently against every outcome measure. They are also not the audited actuals above, which are general fund totals from this district's own five-year forecast filing on a different basis — the two are not summable and neither is a check on the other.

Where the money came from Contents

State and localFederal94%6%
State and localFederal94%6%
State and localFederal94%6%
The values
  • State and local: $12,399 per equivalent pupil, 93.8%
  • Federal: $817 per equivalent pupil, 6.2%
Federal share of operating spending
6.2%
statewide median 4.2%
Federal, per Not a per-pupil figure in the ordinary sense. The denominator is a membership count weighted upward for economically disadvantaged, English-learner and disability enrollment, so a district serving more need divides by a larger number and reports less spending per pupil than it does per child. Expenditure Per Equivalent Pupil →
$817
need-weighted count
State and local
$12,399
need-weighted count

6.2% of what this district spends on operations is federal money, against a statewide median of 4.2%. Statewide the figure runs from under a percent to 29.0%, and 49 districts are above a tenth. It is the only figure on this site that measures exposure to a decision made outside Ohio, and the districts most exposed are not the ones with the most money.

The share is the reliable number here and the dollars are the awkward ones. Both parts are published per need-weighted pupil — the department's denominator, not the headcount the function breakdown above uses — so the two cards do not add and their per-pupil figures are not comparable. A ratio taken within one denominator survives that; a subtraction across two does not.

Across the state, federal share and the Performance Index correlate at −0.546. That number is worth almost nothing on its own: federal education money is allocated substantially by poverty, so it is largely the poverty relationship read backwards. Holding poverty constant it is −0.115. Neither figure identifies an effect in either direction, and the gap between them is the whole reason both are printed.

What these numbers are not Contents

They are not comparable line for line with the FY2027 calculator on the dashboard. State aid here is unrestricted grants-in-aid as the treasurer books it; the calculator's total state support is a different construction, in a different year, on a different basis. Reading one as a check on the other is the mistake this page is kept separate to prevent.

General fund only. Capital, food service, and most federal programs sit in other funds, so the spending here is not the district's total budget.