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Crestview Local, Columbiana County
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.
What it actually received, and what it holds Contents
The values
- FY2020: $2,583,366 held, $13,513,423 in, $12,670,524 out
- FY2021: $3,331,459 held, $13,654,420 in, $12,937,798 out
- FY2022: $3,834,439 held, $14,036,124 in, $13,534,644 out
- FY2023: $4,610,912 held, $14,583,654 in, $13,808,376 out
- FY2024: $5,376,096 held, $15,859,285 in, $15,099,172 out
- FY2025: $4,553,643 held, $16,380,468 in, $17,202,921 out
This district held $4,553,643 at 30 June FY2025, $1,970,277 more 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 year | State aid | Local tax | Revenue | Spending | Held at 30 June |
|---|---|---|---|---|---|
| FY2020 | $5,689,811 | $3,513,729 | $13,513,423 | $12,670,524 | $2,583,366 |
| FY2021 | $5,785,749 | $3,606,109 | $13,654,420 | $12,937,798 | $3,331,459 |
| FY2022 | $8,097,956 | $3,802,808 | $14,036,124 | $13,534,644 | $3,834,439 |
| FY2023 | $8,100,671 | $4,238,776 | $14,583,654 | $13,808,376 | $4,610,912 |
| FY2024 | $8,634,725 | $4,608,778 | $15,859,285 | $15,099,172 | $5,376,096 |
| FY2025 | $8,978,321 | $4,651,072 | $16,380,468 | $17,202,921 | $4,553,643 |
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
The values
- FY2020: $2,583,366 held, $13,513,423 in, $12,670,524 out
- FY2021: $3,161,033 held, $12,955,908 in, $12,275,946 out
- FY2022: $3,336,045 held, $12,211,732 in, $11,775,434 out
- FY2023: $3,895,917 held, $12,322,227 in, $11,667,168 out
- FY2024: $4,411,368 held, $13,013,372 in, $12,389,659 out
- FY2025: $3,639,360 held, $13,091,587 in, $13,748,908 out
This district held $3,639,360 at 30 June FY2025, $1,055,994 more 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 year | State aid | Local tax | Revenue | Spending | Held at 30 June |
|---|---|---|---|---|---|
| FY2020 | $5,689,811 | $3,513,729 | $13,513,423 | $12,670,524 | $2,583,366 |
| FY2021 | $5,489,771 | $3,421,633 | $12,955,908 | $12,275,946 | $3,161,033 |
| FY2022 | $7,045,397 | $3,308,525 | $12,211,732 | $11,775,434 | $3,336,045 |
| FY2023 | $6,844,533 | $3,581,486 | $12,322,227 | $11,667,168 | $3,895,917 |
| FY2024 | $7,085,243 | $3,781,743 | $13,013,372 | $12,389,659 | $4,411,368 |
| FY2025 | $7,175,648 | $3,717,227 | $13,091,587 | $13,748,908 | $3,639,360 |
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 $77,204 from the casino fund in FY2024, 0.89% 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.
The values
- FY2016: $66,737
- FY2017: $65,523
- FY2018: $67,755
- FY2019: $67,484
- FY2020: $66,820
- FY2021: $51,342 — the casinos were closed for a quarter of it
- FY2022: $76,225
- FY2023: $77,924
- FY2024: $77,204
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: $51,342 against $66,820 the year before, −23.2%. Nothing cushioned it and nothing was made up afterwards — which is the difference between money the legislature sets and money a tax yields.
| Fiscal year | Distributed to this district | Statewide |
|---|---|---|
| FY2016 | $66,737 | $90,832,043 |
| FY2017 | $65,523 | $89,356,178 |
| FY2018 | $67,755 | $92,029,468 |
| FY2019 | $67,484 | $93,928,002 |
| FY2020 | $66,820 | $95,985,938 |
| FY2021 | $51,342 | $73,873,805 |
| FY2022 | $76,225 | $109,385,275 |
| FY2023 | $77,924 | $113,107,108 |
| FY2024 | $77,204 | $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
The values
- Instruction: $8,270 per pupil, 54.1% of operating spending
- Operations and maintenance: $1,670 per pupil, 10.9% of operating spending
- Pupil support: $1,100 per pupil, 7.2% of operating spending
- School administration: $921 per pupil, 6.0% of operating spending
- Pupil transportation: $815 per pupil, 5.3% of operating spending
- Food service: $712 per pupil, 4.7% of operating spending
- Instructional staff support: $671 per pupil, 4.4% of operating spending
- Other support: $605 per pupil, 4.0% of operating spending
- General administration: $536 per pupil, 3.5% of operating spending
| Function | Per pupil | Share |
|---|---|---|
| Classroom instruction The department's roll-up. |
$10,041 | 65.6% |
| Everything else The department's other roll-up. The two partition
operating spending exactly. |
$5,259 | 34.4% |
| Instruction Teachers and classroom delivery. |
$8,270 | 54.1% |
| Operations and maintenance Buildings, grounds, utilities, custodial. |
$1,670 | 10.9% |
| Pupil support Counseling, health, attendance, psychological services. |
$1,100 | 7.2% |
| Pupil transportation | $815 | 5.3% |
| School administration Principals and building offices. |
$921 | 6.0% |
| Instructional staff support Curriculum, libraries, professional development. |
$671 | 4.4% |
| General administration The superintendent's and treasurer's offices, and the board. |
$536 | 3.5% |
| Other support | $605 | 4.0% |
| Food service | $712 | 4.7% |
| Total operating expenditure | $15,300 | 100.0% |
Administration is 9.5% of it — $536 per pupil general and $921 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 1,102 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.
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.