Today continues a five-part series called “Funding the Future,” which examines the financial picture of the Mansfield City Schools.
Here’s what you can expect:
Monday: An overview with the recent financial history in the district.
Tuesday: How MCS found its way into — and out of — fiscal oversight
Wednesday: MCS enrollment declines, deficit-spending continues
Thursday: Five things you may not know about MCS finances
Friday: How can you get involved in the effort?
MANSFIELD — School finance is far from elementary. In fact, it’s near graduate-level material.
Public school districts across Richland County and the state are funded through a variety of local, state and federal dollars. They operate multi-million dollar budgets.
So where does the money come from? What are the main components of a school budget? How much of a role does inflation play in rising education costs?
Here’s what you need to know to ace the ABCs of school finance. Don’t worry, there’s no pop quiz at the end.
Mansfield City Schools aren’t funded (or managed) by the City of Mansfield.
Some city school districts, like the Cleveland Metropolitan School District, have school boards with members appointed by the mayor of the city.
That isn’t the case for Mansfield.
The City of Mansfield and Mansfield City Schools are separate government entities with distinct funding streams and elected bodies. City funds can’t be used for school district expenses and vice versa.
The school district’s five board members are elected by residents of the school district.
Mansfield’s mayor, finance director, council members and other city officials are elected by city residents.
While there is significant overlap between the city’s geographic boundaries and the school district’s, it’s possible to live in one but not the other.
Salaries and benefits made up 80 percent of district’s expenses last year.
Like most school districts, salaries and benefits make up the largest chunk of Mansfield City School’s operating expenses.
During the 2023-2024 school year, the two combined constituted more than 80 percent of the district’s costs.
Mansfield City Schools self-funds its employee health insurance.
The district recently had its insurance broker renegotiate its health plan, which district leaders say could save around $2.5 million in costs over the next year.
However, board president Chris Elswick said the district won’t know for sure how much the plan changes saved the district until later this year, when claims begin to be processed.
Other operating costs for Mansfield City Schools include purchased services, which can be any paid service not provided by district employees. This could include services provided by the Mid-Ohio Educational Service center, legal services and even service contracts for instructional equipment.
MCS receives nearly half of its operating funds from the state.
Public school districts are funded by taxpayers through a combination of state funds, local property taxes and federal funds. Some school districts are also funded through income taxes, though Mansfield City Schools isn’t one of them.
In Ohio, most of a school district’s state funding is distributed through foundation payments.
Foundation payments are calculated using a formula that factors in things like enrollment, student demographics and average costs for salaries, supplies and building maintenance.
Student demographics are also factored into the formula. A school’s percentage of students with disabilities, English learners, gifted students, economically disadvantaged students and those participating in career-technical education all impact funding.
Generally, school districts receive supplemental dollars based on these demographics, and those dollars are restricted to support those student subgroups, according to the Ohio Department of Education and Workforce.
Another factor considered in the formula is a school district’s “local capacity.”
These calculations examine wages and property values in a school district to determine the area’s relative “wealth” and ability to raise funds through property and income taxes.
Mansfield City Schools has a relatively low local capacity, which is why it receives a larger-than-average share of its funding from the state.
Mansfield City Schools does receive some federal funding, mostly through the Elementary and Secondary Education Act.
Holly Christie, director of school support programs, said those funds are designated to help specific student populations who need extra support, like students with special needs, those from low-income families and struggling readers.
In other words, they can’t be used to offset deficits in the general operating fund.
Mansfield school district residents pay less per pupil than the state average in property taxes, but have a higher ‘tax burden.’
Mansfield City Schools residents collectively paid $5,971.61 per pupil in property taxes during the 2023-2024 school year, according to the Ohio Department of Education and Workforce.
That’s less than the state average ($7,333.55) but more than the average for similar districts ($4,437.01).
The Ohio Department of Education and Workforce uses a formula for local tax effort to determine the “measure of taxpayer support for a district in which reside,” according to a report from the Auditor of State’s office.
The index was initially developed by the Ohio Department of Taxation’s Division of Tax Analysis as a way to take into account residents’ ability to pay.
It ranks school districts across the state — not in terms of their total tax payments to local schools, but the portion of residents’ income that goes toward supporting public education.
The average is 1.0. If a district has a local tax effort below 1.0, residents contribute a lower-than-average share of their income to taxes supporting public education.
Mansfield City Schools had a local tax effort index of 1.3237 during the 2023-2024 school year. Similar districts had an average of 1.076.
Public school spending is on the rise. Mansfield City Schools is no exception.
It doesn’t matter which school district you live in – across Ohio, the average operating expenditure per pupil is soaring.
A 2024 longitudinal school finance study by the Ohio Auditor’s Office found public school spending has roughly doubled over the last two decades, outpacing the rate of inflation.
Mansfield City Schools is no different. In fact, the district spends more per student than similar school systems across the state.
Data from Ohio Department of Education and Workforce often includes information on “similar districts.”
ODEW defines similar districts based on factors like enrollment, population density, median adjusted gross income, poverty, racial makeup and educational attainment.
Mansfield City’s similar districts are defined by ODEW as other average-sized, urban, high poverty school districts. As of March 2025, they include Sandusky City Schools, Zanesville City Schools, Alliance City Schools, Lima City Schools, Warren City Schools and others, which are listed here.
No Richland County school district is listed as “similar” to Mansfield City Schools.
