FY2021 District Profile Report

The purpose of the District Profile Report is to provide a user-friendly, analytical tool to evaluate statistics of each Ohio public school district and have the ability to compare a district with similar school districts and the state as a whole.

This document provides a comprehensive compilation of data on Ohio public school districts. A portion of this information was formerly released in what was popularly known as the Cupp Report, named after Sen. Bob Cupp who encouraged its production. The information is presented in the following categories:

  • Demographic data
  • Personnel data
  • Property valuation and tax data
  • Local tax effort data
  • Expenditure per pupil data
  • Revenue by source data
  • District financial status data
Additionally, the District Profile includes comparisons of individual school district statistics with similar districts and statewide measures. (The "island districts" and College Corner Local have been excluded from the analysis due to the unique characteristics of these particular schools.) 
 
It is important to keep in mind that this document only represents the traditional public school districts. In most cases, data involving community and joint vocational school districts have been removed to limit the analysis to traditional public school districts. As a result, some district data and statewide averages on this document may differ from the data reported through other ODE publications if statistics on those reports are calculated with community schools, joint vocational schools or other educational entities included in the analysis. 
For practical reasons and legal requirements there are various ways of defining some variables depending on the context in which the variables are utilized, so it is important to pay particular attention to the definitions provided here in this report to avoid confusion. For example, school district enrollment is defined differently in different contexts. The head count of students for instance, shows the count of individual students taken at a certain point in time. The head count does not distinguish students based on their full-time equivalency (FTE) and as a result each student is counted in whole. This is a good measurer of the size of a school district in terms of enrollment. For funding calculation purposes however, the law requires certain adjustments to be made to the headcount which results in the generation of a new enrollment figure. 

In cases where school district data could not be compiled or was irrelevant, an ‘NA’ is used to indicate the inapplicability of the data. Also, please note that the District Profile Report is available in two formats: An Excel file and text. Both sources provide the same information. The Excel file allows the user to compare a school district with three other districts in addition to the statewide and similar districts averages. This format also provides a downloadable Excel file. The Excel report contains four worksheets:
  1. The “District Profile Report” provides a list of statistics for a given school district under seven groupings: Demographic Data, Personnel Data, Property Valuation and Tax Data, Local Effort Data, Expenditure Per Pupil Data, Revenue by Source Data and District Financial Status Data from the Five-Year Forecast file. There are six columns of data in this worksheet. The first three columns provide statistics for each data element for the selected district, similar districts averages and statewide averages. There are three additional columns that enable the user to look at the statistics of three other school districts for comparison. By clicking in the cell below the Comparison Districts 1, 2 and 3 labels, the user can choose three additional school districts to review simultaneously.
  2. The second worksheet, labeled “District Data,” provides a downloadable file of school district data.
  3. The third worksheet, labeled “Similar Districts Data,” provides a downloadable file of similar districts averages.
  4. The fourth worksheet, labeled “Statewide Data,” provides statewide averages for every statistic in the report.

Click here to access the Excel report
Click here to access the text report
Click here to access a list of similar school districts to a district of choice
 
 Questions about the District Profile Report should be directed to:
Daria.Shams@education.ohio.gov

The variables and their definitions are as follows:

    A - Demographic Data 

  1. School District Area Square Mileage reflects the size of the school district in square miles.
  • Data Source: Transportation file.
  1. District Pupil Density shows the number of all K-12 resident public school students per square mile.  For this calculation the FTE count of K-12 students used for state funding calculation is divided by the square mileage of the school district. The enrollment figure in this case is inclusive of all resident public school students whether they receive their educational services at the district of residence or at a joint vocational school or a community school or any other entity. 
  • Data Source: FY21 Transportation file and fiscal year 2021 FTE ADM file.  Please keep in mind that for transportation funding purposes we calculate a pupil density based on parameters that do not necessarily yield the same result as we obtain here. District pupil density as used in the District Profile Report, is meant to show the degree of dispersion of the overall student population; a more comprehensive measure than the one typically used in transportation funding calculation.
  1. Total Average Daily Membership (ADM) is the FTE number of public school students residing within a school district’s boundaries or non-resident students who are eligible to attend the district. This number includes students in grades K-12, including special needs and career tech education students as well as students attending joint vocational schools (JVS), community schools and those resident students who participate in the open enrollment program. This is the FTE of public school students extracted throughout most of the school year and finalized at the end and is used as the basis of the state funding calculation. Prior to FY15, for state funding purposes the count of students taken during the first full week of October in the school year was used. 
  • Data Source: Fiscal Year 2021 Final #2 Foundation Funding Payment File.
  1. Total Year-end Enrollment shows the number of public school students in grades K-12 plus preschool handicapped students attending school buildings in the district at any point during the course of the school year on FTE basis. Students included in this count are students in attendance who could be residents of the district or may reside in another district but receive their educational services from the district.  This count only reflects the students who are in attendance at any of the school buildings in the district.  This would include, in addition to the resident students, all of the non-resident students who attend a building in the district through open enrollment, students who attend a conversion community school (one that is created and sponsored by a public school district), students who attend a joint vocational school or an education service center for the portion of the time that they attend a building in the public school district.  Students in this count could be regular students as well as students with special needs and those participating in career tech programs. 
  • Data Source: Ohio School Report Card 2021.
  1. Asian Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. 
  • Data Source: Ohio School Report Card 2021.
  1. Pacific Islander Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. 
  • Data Source: Ohio School Report Card 2021.
  1. Black Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. 
  • Data Source: Ohio School Report Card 2021.
  1. American Indian or Alaskan Native Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. 
  • Data Source: Ohio School Report Card 2021.
  1. Hispanic Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students. 
  • Data Source: Ohio School Report Card 2021.
  1. White Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students.
  • Data Source: Ohio School Report Card 2021.
  1. Multiracial Students as Percent of Total Students shows the number of public school students of that racial background as a percent of total public school students.
  • Data Source: Ohio School Report Card 2021.
  1. Percent of Disadvantaged Students is a measure that indicates the portion of the total student population that is identified as disadvantaged.  This is a student based indicator that reflects the portion of a district’s student population that meets any of the following conditions:
  1. Students who are known to be eligible to receive free or reduced-price lunches; a program through the United States Department of Agriculture (U.S.D.A) National School Lunch Program.  Eligibility for free or reduced-price lunch can be determined through a variety of methods including electronic direct certification process or completion by a parent or guardian of a free and reduced-price lunch application.  A student with an approved application on file for a free or reduced-price lunch is qualified to be reported to ODE as economically disadvantaged.
  2. Students who have not submitted an application for free or reduced-price lunch or who have not been directly certified as eligible but reside in a household in which a member (e.g. sibling) is known to be eligible for free or reduced-price lunch via an approved application or through direct certification.
  3. Students who are known to be recipients of or whose guardians are known to be recipients of public assistance.  A source for determining whether a student’s family is receiving public assistance is the Education Monetary Assistance Distribution (EMAD) system.
  4. Students whose parents or guardians have completed a Title I student income form and meet the income guidelines specified.
Also, some districts have opted for the federal Community Eligibility Program (CEP) that enables eligible school districts to identify all or nearly all their students as disadvantaged in order to remove the stigma associated with identifying a need for school lunch and breakfast.
  • Data Source: Ohio School Report Card 2021.
  1. Percent of Students with Limited English Proficiency shows the percent of public school students who are identified as limited English proficient. The term “limited English proficient” refers to those students whose native or home language is other than English, and whose current limitations in understanding, speaking, reading or writing English inhibit their effective participation in a school’s educational program. 
  • Data Source: Ohio School Report Card 2021.
  1. Percent of Students with Disability shows the percent of the public school students in attendance at a district who have an individualized education plan (IEP) due to a handicapping condition and who require special assistance. 
  • Data Source: Ohio School Report Card 2021.
 

B – Personnel Data 

  1. Classroom Teacher Average Salary shows the average salary of all FTE classroom teachers. 
  • Data Source: EMIS.
  1. Percent of Teachers with 0-4 Years of Experience shows the percent of classroom teachers with 4 years of experience or less. 
  • Data Source: EMIS. 
  1. Percent of Teachers with 4-10 Years of Experience shows the percent of classroom teachers with more than 4 but less than 10 years of experience. 
  • Data Source: EMIS.
  1. Percent of Teachers with 10+ Years of Experience shows the percent of classroom teachers with at least 10 years of experience. 
  • Data Source: EMIS.
  1. FTE Number of Administrators shows the FTE number of administrators including the following positions with their respective position codes:
  1. Administrative Assistants (position code 101)
  2. Deputy Superintendent (position code 103)
  3. Assistant Principal (position code 104)
  4. School Principal (position code 108)
  5. Superintendent (Position code 109)
  6. Supervisor/Manager (position code 110)
  7. Treasurer (position code 112)
  8. Coordinator (position code 113)
  9. Education Administration Specialist (position code 114)
  10. Director (position code 115)
  11. Community School Administrator (position code 116)
  12. Other Officials/Administrators (position code 199)
  • Data Source: EMIS.
  1. Administrators Average Salary is the average salary of all personnel in administrative positions as identified in number 19 above. 
  • Data Source: EMIS.
  1. Pupil Administrator Ratio is the ratio of all resident public school students to the number of administrators. For this calculation total ADM as defined in number 3 above - after 80% of the joint vocational school districts are removed - is divided by the number of administrators.  (The reason 80% of JVS students is removed from the ADM base is that JVS students receive most services from the JVS of their attendance while the districts of residence provide only limited services to these students (for instance transportation).  For foundation funding purposes the law requires resident districts to receive 20% of the full funding for these students and therefore the same 20% was applied to the calculation of this measure. 
  • Data Source: EMIS & Fiscal Year 2021 Final #2 Foundation Funding Payment File. 

 

C – Property Valuation and Tax Data 

  1. Assessed Property Valuation Per Pupil is the total unadjusted assessed property valuation for tax year 2020 (fiscal year 2022) divided by the total ADM for fiscal year 2021.  The one-year lag between the numerator and the denominator of this calculation is due to the data availability timing. 
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-13 Source & Fiscal Year 2021 Final #2 Foundation Funding Payment File.
  1. Residential and Agricultural Real Property Valuation as Percent of Total shows the percent of total assessed property valuation in a district that is identified as residential or agricultural real. 
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-13 Source.
  1. All Other Real Property Valuation as Percent of Total shows the percent of total assessed property valuation in a district that is identified as commercial, industrial and mineral real or railroad. 
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-13 Source.
  1. Public Utility Tangible Valuation as Percent of Total shows the percent of total assessed property valuation in a district that is identified as public utility tangible. 
  • Source: Ohio Department of Taxation Tax Year 2020 DTE-13 Source.  Am. Sub. HB66 of the 126th General Assembly, Sections 5751.20 to 5751.22 provided for the complete phase-out of taxes on general tangible personal property of businesses, telecommunication and telephone companies and railroads by means of a phase-out of the assessment rate of these properties over a period of time starting in tax year 2006 (FY08) and ending in tax year 2011 (FY13).  The provisions of this law called for a complete elimination of taxes on general business and railroads by tax year 2009 while the taxes on telephone and telecommunications properties were phased out completely by tax year 2011.  There are no longer any taxes collected on general tangible personal property taxes, which were once a source of local property tax revenue for school districts in the state of Ohio.  
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-13 Source.
  1. Business Valuation as Percent of Total shows the percent of the total assessed property valuation in a district that is identified as business property.  Business property in this context is the combination of all non-residential-non-agricultural real and all public utility tangible properties.
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-13 Source.
  1. Per Pupil Revenue Raised by One Mill is a measure of property wealth, which shows the ability of a school district to generate property tax revenue by one mill of taxes. For this calculation total assessed property valuation is divided by total ADM (item 3 above) and is then multiplied by 1 mill. 
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-13 Source & Fiscal Year 2021 Final #2 Foundation Funding Payment File.
  1. Total Property Tax Per Pupil shows the amount of property taxes a district raises on per pupil basis.  For this calculation the total of all property taxes is divided by total ADM (item 3 above).
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-14 Source & Fiscal Year 2021 Final #2 Foundation Funding Payment File.
  1. Rollback and Homestead Per Pupil shows the amount of the state property tax reimbursement to school districts on behalf of property taxpayers on per pupil basis.  Rollback and homestead are tax credits that home owners take advantage of.  These credits are comprised of 3 programs as follows:
  1. Homestead Exemption is a credit program that provides for Ohio senior citizens and permanently and totally disabled Ohioans a reduction in their property tax burden by sheltering some of the market value of their residential home from taxation.  The program exempts $25,000 of the market value of the homes of eligible homeowners from taxation.  Whereas prior to July 2007 this program was available only to some Ohio homeowners based on their income, it is now available to all who are either 65 and older or are permanently and totally disabled regardless of income.
  2. 10% Rollback is a credit that applies to all real properties in the state not used in business.  The 10% Rollback also applies to agricultural real properties as these properties are not considered to be business properties.  This credit effectively reduces the property tax bill of eligible real properties by 10%.
  3. 2.5% Homestead is a credit similar to the 10% Rollback except that it is only available to all owner-occupied homesteads without regards to age and whether or not a handicapping condition exists.
In FY21 the total of these reimbursements to all school districts and joint vocational schools amounted to $1,155,733,011
  • Data Source: Ohio County Auditors.
  1. OSFC 3-Year Average Income Adjusted Valuation Per Pupil is a school district wealth measure provided to the Ohio Facilities Construction Commission (OFCC) by the Ohio Department of Education (ODE) as the basis for the distribution of the facilities funds to school districts.  This measure shows a 3-year average of the income adjusted valuation per-pupil calculated for the distribution of what used to be known as the Equity Fund.  For the distribution of the facilities funds by the OFCC, the law provides for the use of the Equity Fund income adjusted valuation per pupil. The income adjusted valuation per-pupil calculated for the current year plus the 2 previous years are averaged and used to develop a percentile ranking to serve as the basis of the distribution of the funds. 
  • Data Source: Ohio Department of Education.
  1. District Ranking of OFCC 3-Year Average Income Adjusted Valuation Per Pupil serves as a priority index for state construction assistance from the OFCC based on the district's annual calculation of the three-year average income adjusted valuation per-pupil (item 30 above).  All districts are ranked from the lowest to the highest average income adjusted valuation per-pupil expressed in percentiles. A district's percentile ranking determines when the district will be served by the Classroom Facilities Assistance Program (CFAP). Also, for most districts, the portion of the basic project cost paid by the district is equal to its percentile ranking. For example, a district with a ranking of 120 falls in the 20th percentile (120/610 [total number of school districts in the state]) and would pay 20% of the cost of the project and the state would pay the remaining 80%.
  • Data Source: Ohio Department of Education.
  1. Median Income is the median income of the residents of the school districts as reported by the Ohio Department of Taxation.  For each district this figure represents the Ohio median income of the residents as reflected on their tax returns. For the statewide and similar district averages the medians of the medians are given. 
  • Data Source: Ohio Department of Taxation.
  1. Average Income shows the federal average income per tax return filed by the residents of school districts.  The statewide average figure listed on this report reflects the average income of all residents regardless of whether or not they have identified a school district on their tax returns. 
  • Data Source: Ohio Department of Taxation.
 

D – Local Tax Effort Data 

  1. Current Operating Millage Including JVS Mills shows the total authorized millage for current operating expenses. This includes all the voted millage rates, all the inside millage rates and any JVS and emergency rates. 
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-14 Source.
  1. Effective Class 1 Millage Including JVS Mills is the total authorized millage adjusted by the HB920 adjustment factor for application to residential and agricultural real values. 
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-14.
  1. Effective Class 2 Millage Including JVS Mills is the total authorized millage adjusted by the HB920 adjustment factor for application to all non-residential and non-agricultural real values. 
  • Data Source: Ohio Department of Taxation Tax Year 2020 DTE-14 Source.
  1. School Inside Millage shows the size of the portion of the first 10 mills, commonly referred to as the inside millage, that goes to primary and secondary education. The inside mills are not voted in by the residents and are not subject to the effects of HB920 adjustment factor. 
  • Data Source: Ohio Department of Taxation.
  1. School District Income Tax Per Pupil is the revenue raised from a school income tax levy for operating purposes on per-pupil basis. For this calculation total income tax revenue is divided by the total ADM of the district as defined in item number 3 above. 
  • Data Source: Ohio Department of Taxation & Fiscal Year 2021 Final #2 Foundation Funding Payment File.
  1. Local Tax Effort Index is an index that tends to reflect the extent of the effort residents of school districts make in supporting public elementary and secondary education. This index, one of a number of possible measures for evaluating local effort, was initially developed by Mike Sobul of the Division of Tax Analysis of the Ohio Department of Taxation and is calculated in the context of the residents’ ability to pay by determining the relative position of each school district in the state in terms of the portion of residents’ income devoted to supporting public education. For this calculation a four-step process is utilized as follows:
  1. In the first step the ratio of any school income tax and class 1 property taxes charged, to federal adjusted gross income is calculated at the district and the state levels. 
  2. In the second step the median income of the districts’ residents is divided by the statewide median income to get a ratio of the district to the state median income figures.
  3. In the third step the district ratio calculated in the first step above is divided by the ratio calculated in the second step to measure the effort in the context of ability to pay.
  4. In the final step the ratio calculated in the third step above is divided by the statewide ratio calculated in the first step to determine the relative effort index in the context of the state as a whole. 
 This effort measure, like others we have experimented with before, suffers from shortcomings resulting from inherent complexities in data collection, manipulation, and availability but in most cases, it appears to reasonably reflect voters’ effort in support of elementary and secondary public education. 
  • Data Source: Ohio Department of Education, Ohio Department of Taxation & Ohio County Auditors.     
 

E – Expenditure Data 

  1. Administration Expenditure Per Pupil covers all expenditures associated with the day to day operation of the school buildings and the central offices as far as the administrative personnel and functions are concerned.  Items of expenditure in this category include salaries and benefits provided to all administrative staff as well as other associated administrative costs.
  • Data Source: Ohio School Report Card 2021.
  1. Building Operation Expenditure Per Pupil covers all items of expenditure relating to the operation of the school buildings and the central offices.  These include the costs of utilities and the maintenance and the upkeep of physical buildings. 
  • Data Source: Ohio School Report Card 2021.
  1. Instructional Expenditure Per Pupil includes all the costs associated with the actual service of instructional delivery to the students.  These items strictly apply to the school buildings and do not include costs associated with the central office.  They include the salaries and benefits of the teaching personnel and the other instructional expenses. 
  • Data Source: Ohio School Report Card 2021.
  1. Pupil Support Expenditure Per Pupil includes the expenses associated with the provision of services other than instructional that tend to enhance the developmental processes of the students.  These cover a range of activities such as student counseling, psychological services, health services, social work services etc. 
  • Data Source: Ohio School Report Card 2021. 
  1. Staff Support Expenditure Per Pupil includes all the costs associated with the provision of support services to school districts’ staff.  These include in-service programs, instructional improvement services, meetings, payments for additional trainings and courses to improve staff effectiveness and productivity.  
  • Data Source: Ohio School Report Card 2021.
  1. Total Expenditure Per Pupil is the combination of all the components of expenditure listed above.
  • Data Source: Ohio School Report Card 2021.
 The expenditure figures provided in the report only pertain to the public school districts and do not reflect expenditures associated with the operation of start-up community schools or other educational entities.  Only the expenditures of community schools that are sponsored by public school districts (conversion schools) are included in these figures as these community schools are the creations of the sponsoring public school districts and as such the public school districts are responsible for their operations.
 
Traditionally, the calculation of the expenditure per pupil involved dividing the total cost of a category of expenditure by the total year-end ADM of the district. In recent years, a second approach to this calculation has been developed in which the ADM base of the calculation is adjusted based on various measures of student need. Students who are economically disadvantaged, have special needs or participate in additional educational programs are weighted more heavily than other students based on the notion these students require additional investment to be educated. Depending on the context, one of these calculations may be preferred over the other.
Historically, the Ohio Department of Education has included the unweighted calculation of the per-pupil expenditure on the District Profile Report. To keep the report consistent, the updated figures reflect the same per-pupil calculations. Users may consult the report card source on the Department website to obtain the weighted calculations. Please note, these expenditure figures only reflect the day-to-day operation of school districts and do not include capital expenditure items.
 

F – Revenue by Source Data 

  1. State Revenue Per Pupil is the total revenue coming from the state sources on per pupil basis. 
  • Data Source: Ohio School Report Card 2021.
  1. State Revenue as Percent of Total is the total revenue coming from state sources as a percent of total revenue from all sources combined. The state revenue includes rollback and homestead reimbursements. 
  • Data Source: Ohio School Report Card 2021.
  1. Local Revenue Per Pupil is the total revenue coming from local sources on per pupil basis.
  • Data Source: Ohio School Report Card 2021.
  1. Local Revenue as Percent of Total is the total revenue coming from local sources as a percent of total revenue from all sources combined.  
  • Data Source: Ohio School Report Card 2021.
  1. Other Non-Tax Revenue Per Pupil is the total revenue coming from non-local taxes on per-pupil basis.
  • Data Source: Ohio School Report Card 2021.
  1. Other Non-Tax Revenue as Percent of Total is the local revenue coming from non-tax sources as a percent of total revenue from all sources combined.   
  • Data Source: Ohio School Report Card 2021.
  1. Federal Revenue Per Pupil is the total revenue coming from federal sources on per pupil basis. 
  • Data Source: Ohio School Report Card 2021.
  1. Federal Revenue as Percent of Total is the total revenue coming from federal sources as a percent of total revenue from all sources combined. 
  • Data Source: Ohio School Report Card 2021.
  1. Total Revenue Per Pupil is the total revenue from all sources combined on per pupil basis. 
  • Data Source: Ohio School Report Card 2021.
 Revenues from state sources are comprehensive figures. With few exceptions, students are funded at their district of residence, and the revenue data reported here includes state foundation funds received for all students in a district, including those who leave the district to attend a community or STEM school, another traditional public school through open enrollment, or other public and private providers of services to scholarship students. When students leave their district of residence, funds are transferred from the traditional public school to a community school, STEM school, neighboring public district, or scholarship provider and represents an expenditure for the district. Expenditure data excludes these expenses, but the revenue data does not. As the per-pupil revenues are calculated based on a denominator that only includes the counts of students being educated by the public-school districts and a numerator that includes the revenues for students who live in the district but ultimately receive education elsewhere, these per-pupil figures may be inflated based on the number of students in the district who exercise school choice options. Efforts are underway to more appropriately report revenue on a per pupil basis.
 
  1. Total Formula Funding Per Pupil is the total funding formula calculation divided by the formula ADM.  The FY21 formula funding in this context is the funding generated by the foundation formula promoted by Am. Sub. H. B. 166 of the 133rd General Assembly. As shown on the FY21 Summary School Funding Payment Report (SFPR), this funding is comprised of the following funding components:
  •  FY19 Foundation Funding (including the FY21 funding reductions that were applied in response to the COVID-19 emergency). This funding amount appears on line ‘A’ of the FY21 SFPR.
  • FY21 Student Wellness and Success Funding. This funding amount appears on line ‘B’ of the FY21 SFPR.
  • FY21 Enrollment Growth Supplement. This funding amount appears on line ‘C’ of the FY21 SFPR.
  • FY21 Preschool Special Education Funding. This funding appears on line ‘D’ of the FY21 SFPR.
  • FY21 Special Education Transportation Funding. This funding appears on line ‘E’ of the FY21 SFPR.
 The total of the aforementioned funding elements comprises the Total Foundation Formula that appears on line ‘G’ of the FY21 SFPR. There are adjustments and transfers that are applied to this calculated funding amount. The adjustments and transfers include the following:
 
  • Education Service Center Transfer on line ‘H’.
  • Open Enrollment Adjustment on line ‘I’.
  • Community School Transfer on line ‘J’.
  • STEM School Transfer on line ‘K’.
  • Scholarship Transfer on line ‘L’.
  • Other Adjustments on line ‘M’.
  • Data Source: Fiscal Year 2021 Final #2 Foundation Funding Payment File.
  1. Total Foundation Payment as Percent of Income Tax Liability shows the ratio of total formula funding a district receives (as defined in number 55 above) to the contributions of the district to the state General Revenue Fund (GRF) in terms of income tax collections.  In addition to the income tax, residents of school districts also pay other state taxes such as the sales taxes; however, since data for these taxes are not compiled by school district they could not be included in the denominator of this calculation. 
  • Data Source: Department of Taxation & Fiscal Year 2020 Final #2 Foundation Funding Payment File.
 

G – District Financial Status from Five Year Forecast Data 

  1. Salaries as Percent of Operating Expenditures indicates the percent of the total operating expenditure of the districts that goes to personnel salaries. 
  • Data Source: Fiscal year 2021 Five Year Forecast file.
  1. Fringe Benefits as Percent of Operating Expenditures shows the percent of the total operating expenditure of the districts that goes to provision of fringe benefits such as health insurance and retirement benefits. 
  • Data Source: Fiscal year 2021 Five Year Forecast file.
  1. Purchased Services as Percent of Operating Expenditures shows the percent of the total operating expenditure devoted to the purchase of various services such as food services. 
  • Data Source: Fiscal year 2021 Five Year Forecast file.
  1.  Supplies and Materials as Percent of Operating Expenditures shows the percent of the operating expenditures devoted to the purchase of supplies and materials.    
  • Source: Fiscal year 2021 Five Year Forecast file.
  1.  Other Expenses as Percent of Operating Expenditures shows the percent of the total operating expenditures devoted to other expenses not categorized above.
  • Data Source: Fiscal year 2021 Five Year Forecast file.

In Conclusion

We hope you find the District Profile Report a user-friendly, analytical tool to review Ohio’s public school districts and compare any district with similar school districts and the state as a whole.

The Ohio Department of Education has made every effort to reflect accurate data in a timely manner. As indicated throughout the report, the data elements reported here come from various sources, including school districts. 

Last Modified: 12/23/2021 8:18:20 AM