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Big Walnut 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.
What it actually received, and what it holds Contents
The values
- FY2020: $11,603,384 held, $43,371,910 in, $43,082,468 out
- FY2021: $13,412,580 held, $45,197,346 in, $43,732,985 out
- FY2022: $18,858,471 held, $49,525,754 in, $44,554,439 out
- FY2023: $25,566,321 held, $53,758,682 in, $47,181,440 out
- FY2024: $34,233,503 held, $59,384,283 in, $50,827,560 out
- FY2025: $26,213,195 held, $66,913,907 in, $75,015,220 out
This district held $26,213,195 at 30 June FY2025, $14,609,811 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 | $6,505,464 | $27,668,111 | $43,371,910 | $43,082,468 | $11,603,384 |
| FY2021 | $6,924,018 | $29,141,721 | $45,197,346 | $43,732,985 | $13,412,580 |
| FY2022 | $6,352,343 | $32,976,814 | $49,525,754 | $44,554,439 | $18,858,471 |
| FY2023 | $6,495,325 | $36,198,049 | $53,758,682 | $47,181,440 | $25,566,321 |
| FY2024 | $6,481,864 | $39,847,551 | $59,384,283 | $50,827,560 | $34,233,503 |
| FY2025 | $6,694,484 | $46,137,711 | $66,913,907 | $75,015,220 | $26,213,195 |
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: $11,603,384 held, $43,371,910 in, $43,082,468 out
- FY2021: $12,726,440 held, $42,885,211 in, $41,495,761 out
- FY2022: $16,407,279 held, $43,088,481 in, $38,763,329 out
- FY2023: $21,601,857 held, $45,422,544 in, $39,865,208 out
- FY2024: $28,090,378 held, $48,727,906 in, $41,706,668 out
- FY2025: $20,950,093 held, $53,478,891 in, $59,953,617 out
This district held $20,950,093 at 30 June FY2025, $9,346,709 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 | $6,505,464 | $27,668,111 | $43,371,910 | $43,082,468 | $11,603,384 |
| FY2021 | $6,569,810 | $27,650,934 | $42,885,211 | $41,495,761 | $12,726,440 |
| FY2022 | $5,526,676 | $28,690,544 | $43,088,481 | $38,763,329 | $16,407,279 |
| FY2023 | $5,488,122 | $30,584,966 | $45,422,544 | $39,865,208 | $21,601,857 |
| FY2024 | $5,318,708 | $32,696,997 | $48,727,906 | $41,706,668 | $28,090,378 |
| FY2025 | $5,350,361 | $36,874,152 | $53,478,891 | $59,953,617 | $20,950,093 |
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 $271,793 from the casino fund in FY2024, 4.19% 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: $169,712
- FY2017: $172,181
- FY2018: $181,930
- FY2019: $190,853
- FY2020: $203,510
- FY2021: $162,647 — the casinos were closed for a quarter of it
- FY2022: $250,859
- FY2023: $264,700
- FY2024: $271,793
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: $162,647 against $203,510 the year before, −20.1%. 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 | $169,712 | $90,832,043 |
| FY2017 | $172,181 | $89,356,178 |
| FY2018 | $181,930 | $92,029,468 |
| FY2019 | $190,853 | $93,928,002 |
| FY2020 | $203,510 | $95,985,938 |
| FY2021 | $162,647 | $73,873,805 |
| FY2022 | $250,859 | $109,385,275 |
| FY2023 | $264,700 | $113,107,108 |
| FY2024 | $271,793 | $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: $8,312 per pupil, 58.4% of operating spending
- Operations and maintenance: $1,448 per pupil, 10.2% of operating spending
- Pupil transportation: $901 per pupil, 6.3% of operating spending
- School administration: $874 per pupil, 6.1% of operating spending
- Pupil support: $866 per pupil, 6.1% of operating spending
- Other support: $576 per pupil, 4.0% of operating spending
- Food service: $485 per pupil, 3.4% of operating spending
- General administration: $480 per pupil, 3.4% of operating spending
- Instructional staff support: $299 per pupil, 2.1% of operating spending
| Function | Per pupil | Share |
|---|---|---|
| Classroom instruction The department's roll-up. |
$9,477 | 66.6% |
| Everything else The department's other roll-up. The two partition
operating spending exactly. |
$4,763 | 33.4% |
| Instruction Teachers and classroom delivery. |
$8,312 | 58.4% |
| Operations and maintenance Buildings, grounds, utilities, custodial. |
$1,448 | 10.2% |
| Pupil support Counseling, health, attendance, psychological services. |
$866 | 6.1% |
| Pupil transportation | $901 | 6.3% |
| School administration Principals and building offices. |
$874 | 6.1% |
| Instructional staff support Curriculum, libraries, professional development. |
$299 | 2.1% |
| General administration The superintendent's and treasurer's offices, and the board. |
$480 | 3.4% |
| Other support | $576 | 4.0% |
| Food service | $485 | 3.4% |
| Total operating expenditure | $14,239 | 100.0% |
Administration is 9.5% of it — $480 per pupil general and $874 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 4,102 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.