Budget Committee
Ohio · IRN 050153 · Trumbull County

Mathews Local School District

District briefing, fall 2026: enrollment, achievement, finances, property taxes and the levy record.

On the ballot · November 3, 2026

Mathews Local School District: one referendum question

Renewal levy

Renewal levy of 2.95 mills, 5 years for current operating expenses.

Summary of the issue’s terms; the official ballot wording had not been published when this briefing was built. Source: OSBA levy database (pre-election list)

Enrollment
567
2025-26
Performance index
86.9
2025-26
Graduation
92.3%
class of 2025
Spending / pupil
$19,984
2024-25
State share
30%
2024-25
Unreserved balance
44.7%
FY2026
Residential mills
27.6
tax year 2025
Home value
+16%
5-yr avg vs. 12 nearby districts
Enrollment

567 students in 2025-26, down from a peak of 923 in 2006-07; −5.5% over five years against −10.7% for the regional peer median.

Achievement

Performance index 86.9 of 120 in 2025-26 (Ohio median 88.3); 3.5 stars overall; four-year graduation 92.3%.

Spending

$19,984 per pupil in operating spending (2024-25), above the peer median of $19,200; the state supplies 30% of revenue and local taxes 50%.

Reserves

$4.59 million in general-fund cash at the end of FY2026; the unreserved balance was 44.7% of spending (Ohio median 36.2%).

Property taxes

27.59 effective residential mills for current expenses in 2026 (Ohio median 24.39).

Students

41% economically disadvantaged, 0% English learners, 14.9% with disabilities (2024-25).

Mathews enrolled 567 students in 2025-26. Enrollment peaked at 923 in 2006-07. Since 2006-07 it has changed −38.6%, against −32.1% for the regional peer median and −19.5% for the median Ohio district.

MathewsRegional peers (median)Ohio districts (median)
105938169572006-072010-112014-152018-192025-26

Students

MeasureMathewsPeers (median)Ohio (median)PercentileYear
Economically disadvantaged41%40%47%37th2024-25
English learners0.0%0.1%0.4%11th2021-22
Students with disabilities14.9%14.9%16.1%39th2024-25
Black1.7%0.3%1.1%59th2021-22
Hispanic1.9%4.5%3.8%16th2023-24
White95.2%94.6%88.7%87th2024-25
Multiracial2.2%2.4%4.4%11th2024-25

Districts that serve free meals to every student report every student as economically disadvantaged. For the 123 Ohio districts where that raised the share by 25 points or more to 95% or above in one year, this briefing uses the district’s last share before the rise.

Where resident students go

Since 2021-22 the state pays community schools, EdChoice private schools and open-enrollment districts directly, so these students no longer appear as deductions in Mathews’s budget, but the district still receives no state aid for them and, for most private and charter students in grades K–8, must provide or pay for transportation.

MeasureMathewsRegional peers (median)Ohio (median)PercentileYear
Resident students in district schools4585041,18012th2025-26
Resident students on EdChoice31126132nd2025-26
Resident students in community (charter) schools29233937th2025-26
Resident students open-enrolled elsewhere90649747th2025-26

Community

MeasureMathewsRegional peers (median)Ohio (median)PercentileYear
Median household income$77,843$65,482$73,77861st2020–24 ACS
Poverty rate8.7%11.4%9.9%41st2020–24 ACS
Adults with a bachelor's degree23.5%18.7%21.9%56th2020–24 ACS
Median home value$184,000$169,400$196,40043rd2020–24 ACS

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Mathews averaged $168,480, 16% above the median of the 12 districts within 25 miles ($144,670). That ranks 5th of 13 in the area and at the 50th percentile of Ohio districts (state median $167,900).

ACS 5-year releaseMathewsNearby medianDifferenceOhio median
2016–20$155,900$124,400+25%$142,600
2017–21$154,200$132,400+16%$149,100
2018–22$167,600$146,600+14%$167,700
2019–23$180,700$153,250+18%$182,500
2020–24$184,000$169,400+9%$196,400
Five-release average$168,480$144,670+16%$167,900

U.S. Census Bureau American Community Survey 5-year estimates, median value of owner-occupied homes (table B25077), in nominal dollars. Consecutive releases share four of their five survey years, so the average is a smoothed level rather than five independent years. Nearby districts are those whose NCES office address lies within 25 miles of Mathews's: Western Reserve Local (Mahoning) (22 mi, $217,860); Jackson-Milton (18 mi, $178,440); Springfield Local (Mahoning) (24 mi, $174,720); Bristol (12 mi, $169,400); Grand Valley (21 mi, $159,480); Joseph Badger (10 mi, $145,020); Maplewood (8 mi, $144,320); Champion (10 mi, $142,700); McDonald (9 mi, $120,740); Weathersfield (11 mi, $120,640); Newton Falls (17 mi, $116,540); Lowellville (18 mi, $112,620).

Ohio Department of Education and Workforce Report Card and District Profile (Cupp) Report; U.S. Census ACS 5-year. Student characteristics compare with the peers; enrollment, school choice and community figures with the regional peers: Maplewood, Western Reserve Local (Mahoning), Grand Valley, Bristol, Joseph Badger, Springfield Local (Mahoning), Lowellville, Weathersfield, McDonald, Jackson-Milton, Newton Falls and Champion.

Mathews’s performance index — a weighted average of state test results on a 0–120 scale — was 86.9 in 2025-26, against 86.8 for the peer median and 88.3 for the median Ohio district (43rd percentile).

MathewsPeers (median)Ohio districts (median)
96928783792014-152016-172018-192020-212022-232025-26
MeasureMathewsPeer medianregional beneathOhio (median)PercentileYear
Performance index (of 120)86.986.8regional 95.088.343rd2025-26
Performance index, % of maximum78.8%78.7%regional 86.2%80.1%43rd2025-26
Math proficient61.9%61.2%regional 70.2%63.5%47th2025-26
Four-year graduation rate92.3%98.5%regional 97.8%97.2%13thClass of 2025
Chronically absent17.2%13.4%regional 19.0%16.4%54th2025-26
Overall rating (stars)3.53.8regional 4.04.037th2025-26
MathewsPeers (median)Ohio districts (median)
102%97%93%89%85%2013-142015-162017-182019-202021-222024-25

Ohio Department of Education and Workforce Report Card. No state tests in 2019-20; star ratings began in 2022-23.

Mathews spent $19,984 per pupil on operations in 2024-25, against $19,200 for the peer median and $16,580 for the median Ohio district. Ohio’s formula assumes each district can raise a local share based on its property values and residents’ incomes; the state supplied 30% of Mathews’s revenue. At the end of FY2026 the district held $4.59 million in general-fund cash, an unreserved balance of 44.7% of a year’s spending.

MathewsPeers (median)Ohio districts (median)
$21,248$17,983$14,718$11,452$8,1872010-112014-152018-192024-25
MathewsPeers (median)Ohio districts (median)
79%62%44%27%10%FY2014FY2016FY2018FY2020FY2022FY2024FY2026
MeasureMathewsPeer medianregional beneathOhio (median)PercentileYear
Operating spending per pupil$19,984$19,200regional $16,311$16,58084th2024-25
Revenue per pupil$19,713$20,029regional $18,275$18,15070th2024-25
State share of revenue30%47%regional 50%43%24th2024-25
Local share of revenue50%35%regional 35%42%70th2024-25
Federal share of revenue10%5%regional 6%6%80th2024-25
General-fund cash, end of year$4.59 million$3.61 millionregional $4.12 million$8.3 million20thFY2026
Unreserved balance, % of spending44.7%37.1%regional 37.9%36.2%71stFY2026
Average teacher salary$64,142$62,207regional $67,699$69,16327th2024-25
Property value per pupil$404,695$265,060regional $273,477$267,19786th2023-24

ODEW District Profile (Cupp) Report; five-year forecast actuals (general operating funds, cash basis) as filed with ODEW.

Ohio’s H.B. 920 reduction factors cut the effective rate of voted levies as property values rise, so most levies raise a fixed number of dollars and districts must return to voters to keep pace; no district’s effective current-expense rate can fall below 20 mills. Mathews’s effective residential rate was 27.59 mills (Ohio median 24.39). Since January 2026, districts can no longer place new emergency, substitute or replacement levies on the ballot.

MeasureMathewsRegional peers (median)Ohio (median)PercentileYear
Effective residential millage, current expenses27.5927.3224.3969thTax year 2025
Effective business millage, current expenses33.5925.5626.5872nd2024-25
Total voted operating millage52.4039.0341.8770th2024-25
Median property tax on owner-occupied homes$2,248$2,240$2,22851st2020–24 ACS
As a share of household income2.9%3.5%3.1%42nd2020–24 ACS

Past school tax issues

Mathews has put 11 school tax issues to voters since 2016; 9 passed and 2 failed. Statewide, the Ohio School Boards Association records 2,342 school tax issues from 2016 through May 2026; 66% passed, and 39% of new-money issues.

ElectionIssueResultYes vote
Nov 2024Renewal (renewal), 7.8 millsPassed55.32%
Nov 2023Renewal (renewal), 9.25 millsPassed55.83%
Nov 2022Permanent improvement (renewal), 2 millsPassed58.58%
Nov 2021Emergency (renewal), 3.85 millsPassed55.32%
Nov 2020Emergency (renewal), 4.4 millsPassed58%
Mar 2020Renewal (renewal), 7.8 millsPassed59.01%
May 2019Renewal (renewal), 9.25 millsPassed51.66%
May 2018Permanent improvement (renewal), 2 millsPassed53.64%
May 2017Combination (new), 0.5 millsFailed43.25%
Nov 2016Combination (new), 0.5 millsFailed48.33%
Mar 2016Bond (renewal), 4.55 millsPassed52.41%

Ohio School Boards Association school election results (unofficial), 2016–2026.

Ohio Department of Taxation and ODEW District Profile Report (effective millage); U.S. Census ACS 5-year; Ohio School Boards Association election results.

Wherever this briefing sets Mathews beside other districts, it uses the groups below. A group figure is the middle value across its members, each counted equally, so one large member cannot dominate it.

Peers 12 districts

The 12 Ohio districts (city, local and exempted-village districts) most like Mathews on four equally weighted factors: total enrollment (compared as a ratio), operating spending per pupil, students per teacher and the share of economically disadvantaged students, each difference scaled by how much the factor varies across districts, and none more than two standard deviations away on any one. The group starts with nearby districts that match closely (within half a standard deviation on average) and fills the rest from anywhere in the state. Peers carry the achievement, spending and staffing comparisons.

DistrictCountyMilesEnrollmentOperating spending per pupilStudents per teacherEcon. disadvantaged
MaplewoodTrumbull8596$15,86913.143.8%
Western Reserve Local (Mahoning)Mahoning22549$16,46112.032.7%
Loudonville-PerrysvilleAshland93798$19,24013.743.0%
MonroevilleHuron106510$19,11612.138.7%
CaldwellNoble115774$19,77312.752.9%
Old FortSeneca129593$19,66114.344.3%
Wolf CreekWashington131576$18,70112.138.3%
McCombHancock163578$19,15912.144.9%
Waynesfield-GoshenAuglaize179470$21,08012.633.3%
Paint ValleyRoss195677$19,51714.140.6%
North CentralWilliams203488$19,67311.739.8%
AntwerpPaulding211651$17,90512.837.6%

Regional peers 12 districts

The 12 districts (city, local and exempted-village districts) within 25 miles of Mathews, straight line between district offices, whose profile on the same four factors is comparable: on average within one standard deviation. They carry enrollment, property taxes and home values, and their median sits beneath the peer median elsewhere. A district in both groups appears in both lists.

DistrictCountyMilesEnrollmentOperating spending per pupilStudents per teacherEcon. disadvantaged
MaplewoodTrumbull8596$15,86913.143.8%
McDonaldTrumbull9661$14,28115.042.0%
ChampionTrumbull101,116$16,16116.242.8%
Joseph BadgerTrumbull10547$19,12617.052.1%
WeathersfieldTrumbull11890$16,81815.346.8%
BristolTrumbull12397$17,57411.355.0%
Newton FallsTrumbull17797$16,74015.560.9%
LowellvilleMahoning18436$15,19513.456.4%
Jackson-MiltonMahoning18735$15,29515.749.2%
Grand ValleyAshtabula21780$18,57914.853.2%
Western Reserve Local (Mahoning)Mahoning22549$16,46112.032.7%
Springfield Local (Mahoning)Mahoning24862$15,61314.542.6%

“Ohio median” is the middle value across Ohio’s city, local and exempted-village school districts; career centers and community schools are left out.