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West Liberty-Salem Local

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
$8,047,796
0.39 years of spending at this rate
Change since FY2020
−$395,826
carry-over into FY2026 is $8,047,796
State aid, FY2020–FY2025
10.9%
real; 38.8% nominal. 3 of 6 years run at a deficit
Held$8.05M$8.44MFY2020FY2025Axis starts at $7.6M, not zero
Held $8.05M$8.44MFY2020FY2025Axis starts at $7.6M, not zero
Held $8.05M$8.44MFY2020FY2025Axis starts at $7.6M, not zero
The values
  • FY2020: $8,443,622 held, $13,759,256 in, $13,497,068 out
  • FY2021: $9,021,668 held, $13,716,670 in, $13,334,177 out
  • FY2022: $9,418,313 held, $14,285,728 in, $13,918,870 out
  • FY2023: $10,548,071 held, $15,945,677 in, $16,007,484 out
  • FY2024: $10,264,882 held, $17,262,422 in, $17,545,611 out
  • FY2025: $8,047,796 held, $18,316,438 in, $20,539,016 out

This district held $8,047,796 at 30 June FY2025, $395,826 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$5,776,741$5,367,982$13,759,256$13,497,068$8,443,622
FY2021$5,865,280$5,394,804$13,716,670$13,334,177$9,021,668
FY2022$7,080,668$5,712,111$14,285,728$13,918,870$9,418,313
FY2023$7,312,936$6,620,132$15,945,677$16,007,484$10,548,071
FY2024$7,847,289$7,111,657$17,262,422$17,545,611$10,264,882
FY2025$8,017,786$7,774,367$18,316,438$20,539,016$8,047,796

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
$6,431,954
0.39 years of spending at this rate
Change since FY2020
−$2,011,668
carry-over into FY2026 is $6,431,954
State aid, FY2020–FY2025
10.9%
real; 38.8% nominal. 3 of 6 years run at a deficit
Held$6.43M$8.44MFY2020FY2025Axis starts at $6M, not zero
Held $6.43M$8.44MFY2020FY2025Axis starts at $6M, not zero
Held $6.43M$8.44MFY2020FY2025Axis starts at $6M, not zero
The values
  • FY2020: $8,443,622 held, $13,759,256 in, $13,497,068 out
  • FY2021: $8,560,152 held, $13,014,974 in, $12,652,048 out
  • FY2022: $8,194,137 held, $12,428,893 in, $12,109,719 out
  • FY2023: $8,912,425 held, $13,473,046 in, $13,525,269 out
  • FY2024: $8,422,872 held, $14,164,719 in, $14,397,090 out
  • FY2025: $6,431,954 held, $14,638,852 in, $16,415,179 out

This district held $6,431,954 at 30 June FY2025, $2,011,668 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$5,776,741$5,367,982$13,759,256$13,497,068$8,443,622
FY2021$5,565,233$5,118,825$13,014,974$12,652,048$8,560,152
FY2022$6,160,335$4,969,661$12,428,893$12,109,719$8,194,137
FY2023$6,178,949$5,593,575$13,473,046$13,525,269$8,912,425
FY2024$6,439,111$5,835,486$14,164,719$14,397,090$8,422,872
FY2025$6,407,970$6,213,425$14,638,852$16,415,179$6,431,954

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 $78,127 from the casino fund in FY2024, 1.00% 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
$78,127
of $114,177,214 distributed statewide
Against state aid booked that year
1.00%
$7,847,289 of unrestricted grants-in-aid. Median across Ohio's districts is 1.15%
County funds it is paid from
2
it has resident pupils in 2 counties, and is paid out of each county's fund separately
FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024$51.2K$78.1K
FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024$51.2K$78.1K
FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024$51.2K$78.1K
The values
  • FY2016: $61,089
  • FY2017: $60,549
  • FY2018: $61,526
  • FY2019: $63,555
  • FY2020: $65,815
  • FY2021: $51,198 — the casinos were closed for a quarter of it
  • FY2022: $75,218
  • FY2023: $77,680
  • FY2024: $78,127

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: $51,198 against $65,815 the year before, −22.2%. 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$61,089$90,832,043
FY2017$60,549$89,356,178
FY2018$61,526$92,029,468
FY2019$63,555$93,928,002
FY2020$65,815$95,985,938
FY2021$51,198$73,873,805
FY2022$75,218$109,385,275
FY2023$77,680$113,107,108
FY2024$78,127$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 andmaintenanceInstructional staffsupportPupil transportationPupil supportSchooladministrationOther supportFood serviceGeneraladministration58%10%9%5%5%4%4%3%2%
InstructionOperations and maintenanceInstructional staff supportPupil transportationPupil supportSchool administrationOther supportFood serviceGeneral administration58%10%9%5%5%4%4%3%2%
InstructionOperations and maintenanceInstructional staff supportPupil transportationPupil supportSchool administrationOther supportFood serviceGeneral administration58%10%9%5%5%4%4%3%2%
The values
  • Instruction: $8,946 per pupil, 58.3% of operating spending
  • Operations and maintenance: $1,507 per pupil, 9.8% of operating spending
  • Instructional staff support: $1,438 per pupil, 9.4% of operating spending
  • Pupil transportation: $704 per pupil, 4.6% of operating spending
  • Pupil support: $693 per pupil, 4.5% of operating spending
  • School administration: $675 per pupil, 4.4% of operating spending
  • Other support: $555 per pupil, 3.6% of operating spending
  • Food service: $452 per pupil, 2.9% of operating spending
  • General administration: $382 per pupil, 2.5% of operating spending
FunctionPer pupilShare
Classroom instruction
The department's roll-up.
 $11,077 72.2%
Everything else
The department's other roll-up. The two partition operating spending exactly.
 $4,274 27.8%
Instruction
Teachers and classroom delivery.
 $8,946 58.3%
Operations and maintenance
Buildings, grounds, utilities, custodial.
 $1,507 9.8%
Pupil support
Counseling, health, attendance, psychological services.
 $693 4.5%
Pupil transportation $704 4.6%
School administration
Principals and building offices.
 $675 4.4%
Instructional staff support
Curriculum, libraries, professional development.
 $1,438 9.4%
General administration
The superintendent's and treasurer's offices, and the board.
 $382 2.5%
Other support $555 3.6%
Food service $452 2.9%
Total operating expenditure $15,352 100.0%

Administration is 6.9% of it — $382 per pupil general and $675 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 1,114 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: $12,777 per equivalent pupil, 93.7%
  • Federal: $853 per equivalent pupil, 6.3%
Federal share of operating spending
6.3%
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 →
$853
need-weighted count
State and local
$12,777
need-weighted count

6.3% 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.