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OH Regular Public School District 2 Schools

Berne Union Local

Sugar Grove, OH 43155 • Fairfield County • 2 Operating Schools
(740) 746-8341

Fiscal Year 2024 Financial Balance Sheet

Surveyed Enrollment: 837 students
Census F-33 • FY 2024
Total Revenue
$19,959,000
Total Expenditure
$42,674,000
Classroom Instruction
$8,296,000
Outstanding Debt
$59,709,000

Revenue Sources

State Government Funds: $5,204,000 (26.1%) Local Taxes & Fees: $13,982,000 (70.1%) Federal Aid: $773,000 (3.9%)
State Government Funds $5,204,000 26.1%
Local Taxes & Fees $13,982,000 70.1%
Federal Aid $773,000 3.9%
Total Revenue $19,959,000 100.0%

Expenditure Allocation

Classroom Instruction: $8,296,000 (19.4%) Support Services: $5,840,000 (13.7%) Capital Outlays: $25,510,000 (59.8%) Other / Operations: $3,028,000 (7.1%)
Classroom Instruction $8,296,000 19.4%
Support Services $5,840,000 13.7%
Capital Outlays $25,510,000 59.8%
Other / Operations $3,028,000 7.1%
Total Expenditure $42,674,000 100.0%

Financial Comparison & Trends Chart

$0$16,250$32,500$48,750$65,000FY 2020 Revenue/Student: $17,400$17,400FY 2020 Expenditure/Student: $15,334$15,334FY 2020844 stdsFY 2021 Revenue/Student: $22,434$22,434FY 2021 Expenditure/Student: $21,373$21,373FY 2021761 stdsFY 2022 Revenue/Student: $22,655$22,655FY 2022 Expenditure/Student: $25,203$25,203FY 2022806 stdsFY 2023 Revenue/Student: $23,863$23,863FY 2023 Expenditure/Student: $55,756$55,756FY 2023849 stdsFY 2024 Revenue/Student: $23,846$23,846FY 2024 Expenditure/Student: $50,984$50,984FY 2024837 stds
Revenue per Student Expenditure per Student
Peak Per-Pupil: $55,756

Multi-Year Financial History

Census F-33 Historical Cohorts
Fiscal Year Enrollment Total Revenue Total Expenditure Instruction Exp. Capital Outlay Debt Balance
FY 2024 837 $19,959,000 $42,674,000 $8,296,000 $25,510,000 $59,709,000
FY 2023 849 $20,260,000 $47,337,000 $7,812,000 $30,912,000 $55,474,000
FY 2022 806 $18,260,000 $20,314,000 $7,483,000 $4,781,000 $30,212,000
FY 2021 761 $17,072,000 $16,265,000 $7,383,000 $2,357,000 $1,483,000
FY 2020 844 $14,686,000 $12,942,000 $6,831,000 $657,000 $1,742,000