Highland Local, Morrow County

By line # ↑ ContentsFY2025-FY2027FY2025-FY2027 — fiscal years, July to June. Source: DEW FY25 final payment report, FY26 and FY27 funding calculators.

Every line the department pays this district through, in the three years. Total state support, the last row, is all of them; foundation aid, the first, is the narrow measure — core foundation funding and the guarantee, the part this site models. FY2025 is the department's final payment report; FY2026 and FY2027 are its models of those years, not payments. Every figure is in nominal dollars.

The lines sum to total state support in every year, to within cent rounding. Supplemental targeted assistance keeps its row after FY2025 because its going is part of the change: H.B. 96 repealed it, and the base funding and enrollment growth supplements it created are separate lines, not its replacement under another name.

The phase-in # ↑ ContentsFY2025-FY2027FY2025-FY2027 — fiscal years, July to June. Source: DEW FY25 final payment report, FY26 and FY27 funding calculators.

Foundation aid is paid as the funding base plus the phase-inThe share of the gap between what the formula computes and a district's older base that is actually paid. A district below its base is held at the base, so a higher phase-in does not reach it.'s share of the gap between what the formula calculates and that base, and the guarantee holds it up where the result would fall. These are the department's own three figures for each year. FY2025 is the department's final payment report; FY2026 and FY2027 are its models of those years, not payments. Every figure is in nominal dollars.

• FY2025: at its base. The formula calculates $8,028,079 against a $8,857,918 base, and foundation aid is the base itself — the guarantee pays the $553,253 the phase-in leaves short. A higher phase-in rate would not reach it.
• FY2026: at its base. The formula calculates $6,759,254 against a $8,857,918 base, and foundation aid is the base itself — the guarantee pays the $1,748,817 the phase-in leaves short. A higher phase-in rate would not reach it.
• FY2027: at its base. The formula calculates $5,461,623 against a $8,857,918 base, and foundation aid is the base itself — the guarantee pays the $3,396,295 the phase-in leaves short. A higher phase-in rate would not reach it.

The phase-in statewide counts the districts paid exactly their base in each year, which a higher rate does not reach, and what it paid above everyone else's.

What moved underneath # ↑ ContentsFY2025-FY2027FY2025-FY2027 — fiscal years, July to June. Source: DEW FY25 final payment report, FY26 and FY27 funding calculators.

Three inputs and the measure each reaches the dollars through. The files publish the inputs and the payment but not how much of the payment's change each input is, so nothing here divides the change between them. The FY2025 payment report carries no capacity inputs at all, so state share and enrollment start at FY2026. Dollar figures are in nominal dollars.

• State share went from 35.9% in FY2026 to 28.0% in FY2027. It is the part of base cost the state pays after the district's local capacity is charged, so it reaches the dollars through foundation aid, which moved $0 over the same two years. Reappraisal and the state share sets the fall beside every district's valuation change, by the share it started at.
• Assessed valuation went from $455,823,390 in tax year 2023 to $463,797,154 in tax year 2025 (+1.7%). Valuation is the larger part of local capacity, which is what sets the state share above — the route by which a reappraisal reaches foundation aid at all.
• Enrolled ADM went from 1,602.2 in FY2026 to 1,589.4 in FY2027, as each year's file states it (−0.8%). Base cost is computed per pupil, so enrollment reaches the dollars through the formula's calculated figure on the phase-in card.

This district is at its base in FY2027, so none of the three reaches its foundation aid that year: whatever they did, the guarantee paid the difference.

Transfers and net funding # ↑ ContentsFY2025-FY2027FY2025-FY2027 — fiscal years, July to June. Source: DEW FY25 final payment report, FY26 and FY27 funding calculators.

What the department deducts from total state support before it pays the district — the educational service center's charge and other adjustments — and what is left. FY2025's report publishes the transfers as one total; FY2027's itemizes them; FY2026's publishes none, and that column says so rather than showing a zero. FY2025 is the department's final payment report; FY2026 and FY2027 are its models of those years, not payments. Every figure is in nominal dollars.