Budget & Finance
2025-26 budget breakdown and financial transparency
Budget Overview (2025-26)
Total Budget
$23.15M
All funds combined
Per-Pupil Spending
$20,300
Estimated based on enrollment
Local Tax Levy
$19.98M
86% of total budget
Fund Breakdown
General Fund (10)
Salaries, operations, instructional costs
$22.04M
Special Revenue Fund (20)
Grants and restricted funds
$270,151
Debt Service Fund (40)
Bond payments and debt obligations
$841,400
Revenue Sources
Local Taxes
$19.98M
86% of budget
State Aid & Other
$3.18M
14% of budget
Reserve Withdrawals (2025-26)
Total Reserve Withdrawals: $595,185
The district is withdrawing from reserves for specific capital projects and maintenance needs (not operating deficits). See details below.
| Reserve Type | Amount | Purpose |
|---|---|---|
| Capital Reserve | $239,215 | Repayment of Millington & Gillette RTU Direct Install projects, District-wide Lighting project, Debt Service Assessment |
| Maintenance Reserve | $332,680 | Renovation of Central Middle School Media Center, General maintenance |
| Emergency Reserve | $23,290 | School security cameras, outside keypad, security fencing |
| Total | $595,185 |
Context for Parents
Reserve withdrawals are being used for deferred maintenance and capital improvements, not to cover operating budget shortfalls. This indicates the district is addressing infrastructure needs (HVAC, media center, security) rather than overspending on day-to-day operations.
What to ask: "What is the district's plan for replenishing these reserves? Are we budgeting enough annually for maintenance to avoid future large withdrawals?"
Capital Projects (2025)
HVAC Improvements
Roof Top Unit (RTU) replacement at Millington and Gillette schools
Funding: Capital Reserve ($239,215)
Media Center Renovation
Central Middle School media center renovation and upgrades
Funding: Maintenance Reserve ($332,680)
Security Enhancements
Security cameras, outside keypads, and security fencing
Funding: Emergency Reserve ($23,290)
Lighting Upgrades
District-wide lighting upgrades for energy efficiency
Funding: Capital Reserve (included in $239,215)
Budget Process & Timeline
Data Sources
Budget data compiled from:
- • 2025-26 adopted budget (May 2025 board agenda)
- • Reserve withdrawal resolutions (board meetings throughout 2025)
- • Public budget documents and tax levy schedules
- • Capital project approvals and funding sources
Report generated January 2026