PHOTO BY BRENNA WHITE / THE VILLAGE REPORTER
TRIP DONATION … (Left to Right) Board President John Huffman, History Teacher John Shell, Pioneer Mayor Ed Kidston and Ann Kidston. The Kidston family donated $10,000 to the History Department’s Washington, D.C. trip for juniors and seniors at North Central.
By: Brenna White
THE VILLAGE REPORTER
brenna@thevillagereporter.com
North Central Local School District announced it is projected to face growing financial deficits over the next five years at its Tuesday, Aug. 18, 2026, meeting, as expenses rise faster than revenue, according to the district’s latest financial forecast.
The district is not currently out of money. However, the forecast shows North Central using its existing cash balance to cover shortages before reaching a projected negative cash balance in fiscal year 2030.
The five-year forecast is meant to show where the district’s finances could be headed based on current information. The numbers can change as revenue, expenses and other circumstances change.
North Central is projected to begin fiscal year 2027 with approximately $3.12 million in its cash balance.
During that year, the district expects to receive $9.45 million in revenue, while spending $9.66 million. This creates a deficit of about $211,000.
That annual deficit is projected to grow to $771,000 in 2028, $1.17 million in 2029, $1.59 million in 2030 and $1.93 million in 2031.
For the first several years, the district’s cash balance would cover those differences. However, by the end of fiscal year 2030, the forecast shows a negative cash balance of $630,000. The negative balance grows to $2.56 million by the end of fiscal year 2031.
The district is projected to spend more money than it receives each year. Its current savings can cover the difference for a period of time, but not indefinitely.
The issue comes from both sides of the district’s budget. From 2027 through 2031, revenue is projected to decrease by an average of 0.73 percent annually, while expenses are projected to increase by an average of 4.55 percent.
State funding is one factor affecting the district’s revenue. Unrestricted state aid currently accounts for 39.5 percent of North Central’s general fund revenue.
The district is also projecting a continued decline in the number of students it educates.
Enrollment stood at 553 students in 2022 and fell to 470 in 2026. The forecast projects 457 students in 2027, with enrollment continuing to fall to 406 by 2031.
Ohio’s Fair School Funding Plan uses district-educated enrollment as part of its funding calculations. North Central’s unrestricted state aid is projected to decrease from $3.95 million in 2026 to $3.73 million in 2027.
Expenses are expected to continue increasing. Salaries make up 52.6 percent of the district’s general fund spending. Salary costs are projected to rise from $4.90 million in 2026 to $5.86 million in 2031.
By fiscal year 2031, the forecast projects expenses of $11.4 million against $9.46 million in revenue.
The district’s analysis states that balancing the budget that year would require either a 17.07 percent increase in revenue or $1.93 million in reduced expenses.
The forecast comes as North Central prepares to place a new school district income tax before voters on Nov. 3.
The Board of Education previously approved proceeding with a proposed 1 percent earned income tax.
If approved, it would be a continuing tax beginning Jan. 1, 2027. North Central remains the only school district in Williams County to not have an income tax.
Revenue from the proposed tax is not included in the five-year forecast. All figures report the school’s expected finances if the income tax does not pass. If the income tax is approved, additional revenue would change that financial picture.
In other business, the Kidston family presented a $10,000 donation to History Teacher John Shell.
The donation will be used to help fund the junior and senior trip to Washington, D.C. The trip will be for four days and three nights.
The Pioneer American Legion has also committed to covering 25 percent of the costs of travel for each student.
Several motions were approved by the Board. Random student drug testing for athletes was approved, along with the presented bus routes. The Board also moved forward with using Sellers Dairy for the 2026-2027 school year.
Resignations were accepted as follows: Aubrie Ridinger (Student Services Coordinator), Cyrus Jospher (JH Math Instructor) and Raina Cox (HS/JH Quiz Bowl).
The Board approved multiple new hirings:
-Leticia Escobar, World Language Instructor (Spanish)
-Grace Campbell, Physical Education
-Kayle Vasko, JH Math Long-Term Sub
-Connie Jacoby, HS Science Long-Term Sub
-Curt Elsworth, Bus Driver
-Daniel Shipley, Substitute Bus Driver
The North Central School Board adjourned at 6:29 p.m. The next Board meeting is scheduled for Sept. 15, 2026, at 6 p.m.
Story updated August 24, 2026 at 10:13 a.m.