Revenue Stream
8 nodes · relator (ufo)
A channel through which money reaches an education agency, binding a source of funds to a recipient under a specific legal authority — local property tax levied on a district’s own tax base, state foundation aid, tangible personal property tax replacement payments, casino revenue distribution, federal Title I. It is a Relator because the channel itself carries properties worth querying independently of either endpoint: its legal basis, its restrictions on use, its growth behavior, and whether it is guaranteed or appropriated anew each biennium.
Nodes
| Casino Tax — County Student Fund | Money that reaches every Ohio school district and is constitutionally restricted to education. It appears nowhere in the foundation formula or in any departmental figure. A share of the 33% tax on gross casino revenue, distributed quarterly by county. |
|---|---|
| ESSER — Elementary and Secondary School Emergency Relief | A federal channel that was large, restricted, temporary, and is now gone — three acts between 2020 and 2021, distributed in proportion to Title I. It inflates every FY2020 through FY2024 figure here in a way that is invisible unless named. |
| IDEA Part B | Federal special education money on a federal formula, routinely conflated with Ohio's six special education weights. The two count different children and are computed differently: a block allocation against a multiplier on a state-defined category. |
| Local Property Tax | The tax a school district levies on property within its territory, and the oldest stream here. Its defining Ohio characteristic is that it does not grow: reduction factors hold an existing levy to roughly the dollars it first raised. |
| Lottery Profits Education Fund | The earmark most Ohioans believe funds their schools on top of everything else, and the one case here where the substitution question has a documented answer. Lottery profits are combined with the general fund to provide foundation aid, not added to it. |
| State Foundation Aid | The money the state pays education agencies through whatever formula is in force, computed per agency and disbursed across the year. Its defining characteristic mirrors the property tax's: inflation-indifferent by design, and wholly dependent on a biennial appropriation. |
| Tangible Personal Property Tax Replacement Payments | State payments created by H.B. 66 to hold districts harmless for the phase-out of the tangible personal property tax. Later they did the same for the utility assessment phase-down. Funded from the commercial activity tax the same act created. |
| Title I, Part A | The largest federal channel into Ohio schools, and the one most often mistaken for part of the state formula. It is allocated on Census poverty estimates rather than on Ohio's own measure, and sits outside every foundation figure here. |
Properties
What a revenue stream may carry.
| Property | Type | Meaning |
|---|---|---|
| Name | string | Common name of the stream |
| Level | string, one of local, state, federal | The level of government the money comes from |
| Legal basis | string | Constitutional provision, Revised Code chapter, or federal statute authorizing the stream |
| Restriction | text | Whether funds are unrestricted general revenue or restricted to a stated purpose |
| How it grows | text | How the stream's yield changes over time, and what constrains it |
| Series in the repository | string | Path under crates/ to the committed per-agency-year series for this stream |
Relationships
The edges this class may enter into. Out is declared by the node itself; in is declared by the node at the other end.
| Relationship | To | Meaning |
|---|---|---|
| Funds out | Education Agency | The agency this channel delivers money to |
| Substitutes for out | Revenue Stream | A stream this one was created to replace after the original was abolished or reduced |
| Allocated by in | Formula Component | The component that determines each agency's share of this stream |
| Constrained by in | Legislation | An enactment that limits, freezes, or redirects this stream |