Actually,that link is misleading. It just says that if a kid is under 5, then the district still gets funding.
http://education.ohio.gov/Topics/Early-Learning/Guidance-About-KindergartenA parent may request early admission to kindergarten if the child turns age 5 after the district�s kindergarten entrance date (August 1/Sept. 30) and before January 1. The Ohio Department of Education recommends that districts follow their Academic Acceleration Policy for Advanced Learners in making decisions about early admission.