2026-2027 Adopted Budget
Silver Falls School District 2026-2027 Adopted Budget
Full budget document
2026-27 Adopted Budget, complete document (PDF, 53 pages) — includes the budget message, adoption resolution, published notices, Forms OR-ED-1 and OR-ED-50, fund descriptions, and detail sheets for every fund.
If you need this information in another format, including large print, braille, or an accessible electronic version, contact the District Office and we will provide it at no cost to you.
-
The Silver Falls School District 4J Board of Directors adopted the district's budget for the 2026-27 fiscal year (July 1, 2026 through June 30, 2027) on June 8, 2026 by Resolution #6-8-2026. The total adopted budget for all funds is $90,888,774.
The sections on this page contain the complete contents of the adopted budget document: the budget calendar, the Budget Committee roster, the Superintendent's budget message, the adoption resolutions, the published legal notices, the State School Fund grant estimate, descriptions of every fund, and the detailed resource and requirement sheets for each fund.
2026-27 adopted budget at a glance Item Amount Total adopted budget, all funds $90,888,774 Total appropriations, all funds $87,988,774 Total unappropriated, all funds $2,900,000 General Fund total $60,805,080 Permanent rate tax $4.5458 per $1,000 of assessed value General obligation bond debt service levy $4,165,433 Date adopted by the Board June 8, 2026 A copy of the complete budget document is on file and available for review at the District Office, 612 Schlador Street, Silverton, OR 97381, between 7:30 a.m. and 4:00 p.m. You may also request a copy by calling 503-873-5303, extension 1137. If you need this information in another format, including large print, braille, or an accessible electronic file, contact the District Office and we will provide it at no cost to you.
-
Adopted August 11, 2025. All meetings were scheduled for 6:30 p.m. in the Silverton High School Library.
Budget Committee and Board meeting dates Meeting Date Budget Committee Meeting #1 Thursday, April 9, 2026 Budget Committee Meeting #2 Thursday, April 23, 2026 School Board Meeting and Budget Hearing Monday, June 8, 2026 Publication schedule Date Publication Requirement April 2, 2026 Notice of Budget Committee Meeting Form OR-ED-NBC; 5-30 days prior in newspaper, 10 or more days prior on web April 15, 2026 Notice of Budget Committee Meeting Form OR-ED-NBC; 5-30 days prior in newspaper, 10 or more days prior on web May 24, 2026 Publication of Notice of Budget Hearing Form OR-ED-1; 5-30 days prior in newspaper, must submit by 5/28 -
The Silver Falls School District Budget Committee is made up of the members of the Board of Directors and an equal number of appointed community members.
Appointed Budget Committee members Member Appointed Term expires Sarah Brown February 9, 2026 June 30, 2028 Dr. Creighton Helms November 12, 2024 June 30, 2026 Kyle Palmer February 9, 2026 June 30, 2028 Ammon Saboe February 9, 2026 June 30, 2028 Gary Seeder February 9, 2026 June 30, 2028 Kellie Strawn November 24, 2024 June 30, 2026 Paul Thompson November 12, 2024 June 20, 2026 Board of Directors serving on the Budget Committee Member Zone Appointed Term expires Daniel Cote Zone 5 Appointed July 2025 June 30, 2029 Sarah Dalisky Zone 2 Appointed July 2025 June 20, 2029 Derrick Foxworth Zone 3 Appointed July 2023 June 20, 2027 Kasshawna Knoll Zone 7 Appointed November 2025 June 30, 2027 Wally Lierman Zone 7 Appointed July 2025 June 30, 2029 Joshua Ort Zone 6 Appointed July 2023 June 30, 2027 Terms are listed exactly as they appear in the adopted budget document.
-
Silver Falls School District 4J
Superintendent's Budget Message
Fiscal Year 2026-27
April 9, 2026Dear Silver Falls School District Families, Staff, School Board Members, and Budget Committee,
Today, we come together to review and consider the proposed budget for the 2026-27 fiscal year. This past year has been a year of continued financial recovery and stabilization, and I am encouraged by the hard work district leadership and staff have taken to ensure the district's financial footing is solid and we are on the right path, and that we are positioning ourselves to best serve our students moving forward.
A well-designed school budget mirrors the district's strategic priorities, ensuring financial resources are used to promote student learning and well-being. Our new strategic plan, finalized in April of 2026, will guide our priorities for the next five years, and includes the following goals:
- Student-centered systems that prioritize individual learner needs, adapt responsively, and clearly articulate who we serve and why, before defining how the work gets done.
- A culture of strong relationships, belonging, and community partnership is essential for excellence, creating environments where students and adults feel connected, supported, and proud of their schools and communities.
- Preparing students for a complex, changing world by developing adaptable thinkers and reflective leaders who are ready to thrive, contribute, and make meaningful local and global impact, wherever their path leads.
- Excellence is defined and measured through whole-child growth: academic learning, critical thinking, character, perseverance, and responsible community membership, so that what we value is visible, meaningful, and aligned with readiness for life beyond school.
The updated strategic plan will prompt us to focus our resources and efforts on initiatives that will move all student achievement and growth forward including strategies and activities that support those endeavors. For example, under the first goal we would continue to prioritize systems in primary grades that support early literacy to ensure that our third-grade reading proficiency increases. Each goal has strategies and activities that help us move forward in a thoughtful way that is student centered.
On the state level, the legislature has adopted an $11.39 billion investment in public education for the 2025-27 biennium, an equivalent annual increase of just over 5% a year from the previous biennium. While this increase is helpful, many of our costs as a District increase at an annual rate above the ODE budget increase. Utilities for example have increased more than 14% annually. The cost of personnel (salary and benefits), is expected to increase in cost significantly more than the increase in ODE's budget. Because of these resource factors and constraints, our budget for the 2026-27 fiscal year is conservatively built.
Our district is not alone in facing rising costs. School districts across Oregon continue to make significant adjustments to manage growing financial obligations, particularly related to PERS. The PERS system has released preliminary employer rates for the 2027-29 biennium that show a slight overall increase, though these rates are not yet final and may change. For our district, two of our three pension obligation bonds will soon be paid off. When those bonds sunset, the PERS rate discount associated with them will also end. However, the bond payments themselves will also go away, and the net financial impact is currently projected to be minimal. However, this projection could change as final rates are established. To prepare for any potential increases, the district is continuing to build a PERS reserve fund.
Our projected General Fund beginning fund balance next fiscal year is $4.25 million, a 41% increase from the beginning fund balance in FY 2025-26 and our highest general fund beginning fund balance in seven years.
OASBO recommends general fund budgeted reserves total 3% to 8% of operational expenditures, and I have made it my goal to aim for the higher amount at a minimum for budgeted general fund reserves. For FY 2026-27, general fund reserves are budgeted at approximately 8% of operational expenditures.
As we built this budget, we considered a range of uncertainties and factors, including:
- Staffing Levels & Enrollment: We continue to look at staffing levels throughout the district and are taking a strict approach to any potential staffing additions. For the FY 2026-27 fiscal year we will be adding a net +4.0 FTEs to the general fund budget, to support lower classroom numbers in elementary schools, growing numbers of EL students and special education needs that have risen since last year. The cost of the increases will be offset by staff reductions and several budget reductions in various areas of materials, supplies, and contracted services. Enrollment has stabilized and increased slightly this past year, from 3,606 students at the end of the 2024-25 school year to 3,630 students as of March of 2026. However, for budgeting purposes, we will continue to be conservative in our projections for FY 2026-27 to ensure we do not have to make any budget reductions as a result of overestimating enrollment.
- Food Services Deficit: Our nutrition services program, which returned to being in-house in the 2025-26 fiscal year, continues to strive to reduce the historical deficit in this program which has trended as much as $400,000 annually. The district is on pace to cut that deficit in half within two years, and the nutrition services program has become more sustainable while still ensuring the nutritional needs of all students are being met.
- Preparing for a replacement GO Bond: In the 2025-26 fiscal year, the district began developing a long-range facilities plan, a requirement of the State of Oregon to qualify for partial matching funds through the OSCIM grant program. The current GO bond that funded the high school project will be completed next year, with the final principal and interest payment scheduled for June 15, 2027. By seeking voter approval of a replacement GO bond in November 2026, the district can maintain a continuous funding source for facility improvements, including a new or renovated K-8 school and a middle school, along with other needed upgrades across the district.
- Increasing reserves: As the district continues to increase the sure footedness of its financial position, we will continue to address facilities needs and adequate reserves. For FY 2026-27 general fund budgeted reserves have increased from $2.9 million to $4.3 million. The budgeted unappropriated ending fund balance increases to $2.8 million from the previous $1.95 million, and general fund operational contingency increases to $1.5 million from the previous $1 million. Together, these general fund reserves represent approximately 8% of general fund operational expenditures, in alignment with our goal of budgeting general fund reserves no less than 4% to 8%.
- Facilities Planning: The average age of our main buildings is more than 70 years old. Maintaining safe, accessible, and welcoming facilities is essential to student success. Like last fiscal year, this budget dedicates $500,000 towards a capital reserve to fund various facilities needs next fiscal year, as well as $280,000 to the capital projects fund to address roofing needs.
- Long-Term Fiscal Planning: The district has developed a new long-term forecasting model that looks up to 5-6 years ahead, helping us forecast as early as possible potential revenue/expenditure misalignments and make the tough choices far in advance with thorough planning, rather than having to quickly make corrections.
Budgeting for a school district is complex process with a significant number of moving parts. I want to sincerely thank our leadership team and staff who worked diligently and thoughtfully to create a budget that prioritizes students, maintains essential programs, and builds toward long-term financial health. I want to also give a special thank you to our entire business & finance team: Alison Brown, Raisa Dancheva, Amanda Sloan, Tabatha Welch, and Tom Andrews. It has been a challenging but also rewarding year as we continue building our expertise in every single area of the budget.
With a renewed emphasis on student achievement and overall well-being as dictated by the new strategic plan, the district is now well positioned to continue to provide a stellar education for our students while maintaining fiscally sound management of district resources.
Thank you for your ongoing dedication to our schools and students.
Sincerely,
Kimberly Kellison
Superintendent
Silver Falls School District 4J -
Resolution adopting budget
BE IT RESOLVED that the Board of Directors of Silver Falls School District 4J hereby adopts the budget for 2026-27 in the amount of $90,888,774. This budget is on file in the school District Office at 612 Schlador St, Silverton, OR 97381.
Resolution making appropriations
BE IT RESOLVED that the amounts for the fiscal year beginning July 1, 2026, and for the purposes shown below are hereby appropriated:
General Fund Purpose Appropriation Instruction $33,073,437 Support Services $22,064,431 Enterprise & Community Services — Facilities Acquisition/Construction — Interfund Transfers $1,377,313 Contingencies $1,489,899 TOTAL $58,005,080 Special Revenue Funds Purpose Appropriation Instruction $7,072,071 Support Services $2,552,604 Enterprise & Community $1,956,326 Facilities Acquisition/Construction $441,603 Contingencies $432,290 TOTAL $12,454,894 Debt Service Funds Purpose Appropriation Debt Service $9,473,534 Contingencies — TOTAL $9,473,534 Capital Project Funds Purpose Appropriation Support Services $330,000 Facilities Acquisition/Construction $2,950,000 TOTAL $3,280,000 Internal Service Funds Purpose Appropriation Support Services $305,025 Interfund Transfers — Contingencies $1,095,344 TOTAL $1,400,369 Trust and Agency Funds Purpose Appropriation Instruction $1,517,560 Support Services $724,753 Enterprise & Community $6,000 Facilities Acquisition/Construction $800,000 Contingencies $326,584 TOTAL $3,374,897 Total adopted budget Category Amount Total appropriations, all funds $87,988,774 Total unappropriated, all funds $2,900,000 Total adopted budget $90,888,774 Resolution imposing the tax
BE IT RESOLVED that the following ad valorem property taxes are hereby imposed for the tax year 2026-27 upon the assessed value of all taxable property within the district:
- At the rate per $1,000 of assessed value of $4.5458 for permanent rate tax;
- In the amount of $4,165,433 for debt service for general obligation bonds.
Resolution categorizing the tax
BE IT RESOLVED that the taxes imposed are hereby categorized for purposes of Article XI section 11b as:
Categorization of taxes Tax Education limitation Excluded from limitation Permanent Rate Tax $4.5458 per $1,000 — General Obligation Debt Service — $4,165,433 The above resolution statements were approved and declared adopted on this 8th day of June, 2026, and signed by the Superintendent and the Board Chair.
-
Notice of Budget Committee Meeting (published April 2, 2026)
A public meeting of the Budget Committee of the Silver Falls School District, Marion and Clackamas Counties, State of Oregon, to discuss the budget for the fiscal year July 1, 2026, to June 30, 2027, will be held at Silverton High School's library; 1456 Pine Street, Silverton, Oregon. There will also be a virtual option to join via Zoom. The link can be found at https://meetings.boardbook.org/Public/Organization/1569. The meeting will take place on April 9, 2026, at 6:30 PM. The purpose of the meeting is to receive the budget message and to receive comments from the public on the budget. This is a public meeting where deliberation of the Budget Committee will take place. Any person may appear at the meeting and discuss the proposed programs with the Budget Committee. A copy of the budget document may be inspected or obtained on or after April 9, 2026 at 612 Schlador St., Silverton between the hours of 7:30 a.m. and 4:00 p.m., or by calling the Silver Falls School District office at (503) 873-5303 ext. 1137 to make arrangements. Please call 503-873-5303 if you require accommodations to fully participate in the meeting. A copy of this notice is posted on the Silver Falls School District website at http://silverfallschools.org
Published in the Statesman Journal, a newspaper of general circulation as defined by ORS 193.010 to 193.110, printed and published in Salem, Marion County, Oregon, in the issue of April 2, 2026. Publication cost: $403.80. Order No. 12210683.
Notice of Budget Committee Meeting (published April 15, 2026)
A public meeting of the Budget Committee of the Silver Falls School District, Marion and Clackamas Counties, State of Oregon, to approve the proposed budget for the fiscal year July 1, 2026, to June 30, 2027, will be held via Zoom. The link can be found at https://meetings.boardbook.org/Public/Organization/1569. The meeting will take place on April 23, 2026, at 6:30 PM. The purpose of the meeting is to approve the proposed budget for the fiscal year July 1, 2026, to June 30, 2027. A copy of the budget document may be inspected or obtained on or after April 23, 2026 at 612 Schlador St., Silverton between the hours of 7:30 a.m. and 4:00 p.m., or by calling the Silver Falls School District office at (503) 873-5303 ext. 1137 to make arrangements. Please call 503-873-5303 if you require accommodations to fully participate in the meeting. A copy of this notice is posted on the Silver Falls School District website at http://silverfallschools.org
Published in the Statesman Journal in the issue of April 15, 2026. Publication cost: $317.88. Order No. 12252148.
Notice of Budget Hearing, Form OR-ED-1 (published May 24, 2026)
A public meeting of the Silver Falls School District 4J School Board will be held on June 08, 2026 at 6:30 pm at the Silverton High School Library; 1456 Pine Street, Silverton, Oregon. A link to join the meeting virtually via Zoom can be found at https://meetings.boardbook.org/public/Organization/1569. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2026 as approved by the Silver Falls School District 4J Budget Committee. A summary of the budget is presented below. A copy of the budget will be available at https://silverfallsschools.org. This budget is for an annual budget period and was prepared on a basis of accounting that is the same as the preceding year.
Published in the Statesman Journal in the issue of May 24, 2026, and originally published at statesmanjournal.com on May 24, 2026. Publication cost: $2,072.20. Order No. 12351513.
Total resources as published in the Form OR-ED-1 financial summary Line Prior year actual 2024-25 This year adopted 2025-26 Next year approved 2026-27 Total resources, all funds $82,573,015 $83,854,144 $90,888,774 Unappropriated ending fund balance — $2,047,933 $2,900,000 Permanent rate levy, per $1,000 $4.5458 $4.5458 $4.5458 The complete Form OR-ED-1 financial summary and the Form OR-ED-50 Notices of Property Tax Levy filed with the Marion County and Clackamas County assessors appear as scanned pages in the PDF version of the budget document. The full line-item detail behind those forms is reproduced in the fund detail sections below.
-
Oregon Department of Education State School Fund grant estimate for Marion County, Silver Falls SD 4J (district 2138), based on an $11,359,400,000 budget with a 49/51 split as of March 2, 2026.
2026-2027 local revenue Source Amount Property taxes and in-lieu of property taxes from local sources $10,782,987.00 Common School Fund $523,490.01 County School Fund $35,000.00 State Managed Timber $0.00 ESD Equalization $0.00 In-lieu of property taxes (non-local sources) $0.00 Revenue adjustments $0.00 Sum of local revenue $11,341,477.01 2026-2027 transportation grant Item Amount or rate Net eligible transportation expenditures $4,581,464.00 Transportation per ADMr rank 63% Transportation reimbursement rate 70.00% Transportation grant (70.00% of net eligible expenditures) $3,207,024.80 2026-2027 experience adjustment and weighted membership Item Value District average teacher experience 14.57 State average teacher experience 12.57 Experience adjustment (difference) 2.00 2026-2027 ADMw 4,177.71 2025-2026 ADMw 4,246.88 Extended ADMw used in the formula 4,246.88 2026-2027 General Purpose Grant. Multiply the teacher experience adjustment of 2 by $25, then add $4,500 to the result = $4,550.00. Then multiply $4,550.00 by the extended ADMw of 4,246.8828 and then by the funding ratio 2.5922539943 = $50,090,945.00.
2026-2027 Total Formula Revenue. Add the General Purpose Grant of $50,090,945.00 to the Transportation Grant of $3,207,024.80 = $53,297,969.80.
-
Silver Falls School District 4J description of funds, 2026-2027 Fund Fund name Principal revenue sources Purpose of fund 100 General Fund 100 General Operating Fund State School Fund formula which includes revenue from income taxes, property taxes, Common School Fund, County School Fund, state timber and Federal forest fees. Primary operating fund; responsible for all day-to-day financial activities and for keeping the district open and running year round. 200 Special Revenue Funds — Federal Grant Funds 201 Title IA Federal Title IA funds (formerly used for all Title and IDEA funds) Improving basic programs/educational outcomes for low income students 202 Title IIA Federal Title IIA funds (formerly in Fund 201) Preparing, training and recruiting high quality teachers and principals 203 Title III Federal Title III funds (formerly in Fund 201) Language instruction for limited English proficient and immigrant students 204 Title IV Federal Title IV funds (formerly in Fund 201) Improving students' academic achievement 208 IDEA Federal IDEA Section 611 and Section 619 funds (formerly in Fund 201) Providing education for students with disabilities 200 Special Revenue Funds — Other Grant Funds 230 Vehicles Charges to departments and programs for use of district owned vehicles. (formerly titled Transportation) Maintenance and replacement of district minibus and other vehicles 200 Special Revenue Funds — State Grant Funds 251 Student Investment Account - SIA State of Oregon Student Success Act To meet students' behavioral and mental health needs, to increase academic achievement for all students, and attain goals identified in the SFSD SIA plan 252 High School Success - HSS State of Oregon Student Success Act To improve student progress toward graduation, increase high school graduation rates, and improve high school graduates' readiness for college and career 253 Preschool Promise Grant State of Oregon Early Learning Division To provide preschool education to economically disadvantaged children, children in foster care, and children from other historically underserved populations 254 CTE Grants (Career Technical Education) State of Oregon Secondary Career Pathway funds, other CTE grants as awarded To provide intensive CTE programs of study that lead to high wage and high demand occupations 255 Summer School Grant State of Oregon Summer School funds Providing summer educational opportunities for credit recovery and academic growth 256 Early Literacy Grant State of Oregon Early Literacy Success Initiative Increase early literacy for children through third grade; Reduce academic disparities for historically underserved populations; Increase support to parents and guardians in literacy development 259 Miscellaneous State, Local, and Other Grants EIIS - Early Indicator & Intervention Systems Oregon Department of Education To align school, district, and community systems to help students stay on track to graduate Lead in Water Grant Oregon Department of Education To provide reimbursement to schools for the direct lab costs associated with the mandatory testing of water for elevated levels of lead Menstrual Dignity Program Grant Oregon Department of Education Reimbursements for expenses related to HB 3294 (2021) requiring schools to provide free products for all menstruating students in public schools Outdoor School Oregon State University Extension Providing middle school students an opportunity to learn about the environment and natural resources Physical Education Grant - PEEK 8 Oregon Department of Education Supporting expansion of physical education opportunities Reengagement Opportunity Grant Oregon Youth Division Reconnecting youth to education who have left school or are at risk of leaving high school before earning a diploma; delivering specialized education, training or support; providing career pathways and post-secondary education and training STEAM Grant Oregon Institute of Technology (OIT) To advance STEAM academic opportunities TAP Grants Oregon Department of Education To plan and assess capital project needs through facilities condition assessments, long-range facility planning, seismic assessments, and environmental hazard assessments 200 Special Revenue Funds — Other Restricted Funds 270 Student Services Funds Fundraising, Donations, Student Fees Individual accounts for each school program, activity or group with each responsible for defining and managing allowable expenses and associated revenue collections 299 Child Nutrition (Food Service) Programs Federal and State school nutrition program reimbursements, Payments to meal accounts School breakfast, lunch and ala carte programs 300 Debt Service Funds 310 SHS Bond Debt Service Property Tax Collections For payment of principal and interest on general obligation bonds used for construction of Silverton High School 320 PERS Bond UAL Debt Service Expenses charged to payroll in return for a PERS rate credit For payment of principal and interest on bonded debt issued to pay the District's portion of the PERS Unfunded Actuarial Liability (UAL) 330 Schlador FFCL (Full Faith & Credit Loan) Debt Service Construction Excise Tax receipts, General Fund transfers For payment of principal and interest on FFCL loan used for Schlador building improvements necessary for establishing Silverton Middle School 340 SB1149 Projects Debt Service Senate Bill 1149 revenues, energy tax credits, reduced electricity costs For payment of principal and interest on financing used to increase energy efficiencies through lighting replacements to obtain revenues through SB1149 400 Capital Project Funds 410 Capital Reserve Transfers from general fund Reserve fund for unplanned capital repairs, construction, and improvements 430 Capital Projects - Other Sale of property, grant funds Funding for specific capital construction and improvement projects through special or grant revenue sources 600 Internal Service Funds 610 Insurance Reserve Transfers from general fund To cover deductibles and provide self-insurance for certain claims 620 Unemployment Reserve Expenses charged to payroll To pay unemployment charges from Oregon Employment Department. SFSD is a reimbursing employer and pays 100% of all unemployment claims approved by the state 640 PERS Reserve Expenses charged to payroll To provide a reserve account for holding funds designated for future PERS liabilities 700 Trust Funds 700 Scholarship Trust Donations from private sources To provide avenue for scholarship programs designated by donors 740 Bethany Charter School State School Fund revenues transferred from General Fund as attributable to enrollment Education of students per ORS Chapter 338 760 Community Roots Charter School State School Fund revenues transferred from General Fund as attributable to enrollment Education of students per ORS Chapter 338 -
Total resources by fund for all district funds. Revenue figures include beginning fund balances.
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Budget Summary: Resources, All Funds
Budget Summary: Resources, All Funds Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 100 General Fund $54,181,914 $55,065,670 $56,222,827 $60,805,080 $60,805,080 $60,805,080 200 Grants and Projects (see funds 20x) ($236,665) ($236,665) - - - - 201 Title IA (formerly all Title and IDEA funds) $576,421 $592,800 $532,000 $600,000 $600,000 $600,000 202 Title IIA (formerly in fund 201) $92,132 $120,400 $102,635 $105,000 $105,000 $105,000 203 Title III (formerly in fund 201) $21,569 $17,562 - $9,486 $9,486 $9,486 204 Title IV (formerly in fund 201) $51,037 $19,456 $33,800 $40,000 $40,000 $40,000 208 IDEA (formerly in fund 201) $691,156 $739,308 $687,200 $702,200 $702,200 $702,200 209 Misc. Federal Grants $13,080 - - - - - 230 Vehicles (formerly titled Transportation) $52,025 $20,276 $25,400 $22,000 $22,000 $22,000 251 Student Investment Account - SIA $3,933,792 $3,720,096 $3,690,732 $3,768,534 $3,768,534 $3,768,534 252 High School Success - HSS $1,165,133 $1,107,190 $1,117,703 $1,150,905 $1,150,905 $1,150,905 253 Preschool Promise $285,378 $281,700 $281,700 $288,000 $288,000 $288,000 254 CTE Grants $1 $109,022 $35,000 $35,000 $35,000 $35,000 255 Summer School $9,630 $9,630 - - - - 256 Early Literacy Grant $238,784 $250,456 $480,370 $373,005 $373,005 $373,005 259 Misc. State Grants $840,839 $1,049,063 $668,916 $689,079 $689,079 $689,079 270 Student Services $2,129,963 $2,236,718 $2,253,000 $2,800,000 $2,800,000 $2,800,000 299 Child Nutrition Programs - Food Service $1,307,422 $1,977,602 $1,943,134 $1,871,685 $1,871,685 $1,871,685 310 SHS Bond Debt Service $4,688,432 $4,838,315 $4,864,815 $4,633,605 $4,633,605 $4,633,605 320 PERS Bond UAL Debt Service $4,495,658 $4,671,427 $4,516,822 $4,479,757 $4,479,757 $4,479,757 330 Schlador FFCL Debt Service $244,931 $349,278 $234,670 $234,660 $234,660 $234,660 340 SB1149 Projects Debt Service $107,639 $189,631 $174,421 $125,512 $125,512 $125,512 410 Capital Reserve - - $500,000 $500,000 $500,000 $500,000 430 Capital Projects - Other $33,855 $787,149 $1,545,553 $2,780,000 $2,780,000 $2,780,000 610 Insurance Reserve $89,108 $91,744 $103,525 $155,025 $155,025 $155,025 620 Unemployment Reserve $257,381 $1,079,283 $911,330 $607,000 $607,000 $607,000 630 Printing Services $40,969 $13,704 $13,704 - - - 640 PERS Reserve - - $338,344 $638,344 $638,344 $638,344 700 Scholarship Trust $18,265 $18,265 $18,265 - - - 740 Bethany Charter School $1,885,982 $2,311,045 $1,461,433 $2,398,807 $2,398,807 $2,398,807 760 Community Roots Charter School $1,154,059 $1,142,889 $1,096,845 $1,076,090 $1,076,090 $1,076,090 Grand Totals - Resources $78,369,890 $82,573,015 $83,854,144 $90,888,774 $90,888,774 $90,888,774 2026-27 Proposed Budget
Resources Summary All Funds
Fund # Description Actuals Actual Adopted Proposed Approved Adopted
*Note: Revenue figures above include Beginning Fund Balances
-
Total requirements (expenditures and reserves) by fund for all district funds.
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Budget Summary: Requirements, All Funds
Budget Summary: Requirements, All Funds Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 100 General Fund $52,496,118 $52,003,812 $56,222,827 $60,805,080 $60,805,080 $60,805,080 200 Grants and Projects (see funds 20x) - - - - - - 201 Title IA (formerly all Title and IDEA funds) $576,421 $592,800 $532,000 $600,000 $600,000 $600,000 202 Title IIA (formerly in fund 201) $92,132 $120,400 $102,635 $105,000 $105,000 $105,000 203 Title III (formerly in fund 201) $21,569 $17,562 - $9,486 $9,486 $9,486 204 Title IV (formerly in fund 201) $51,037 $19,456 $33,800 $40,000 $40,000 $40,000 208 IDEA (formerly in fund 201) $691,156 $739,308 $687,200 $702,200 $702,200 $702,200 209 Misc. Federal Grants $13,080 - - - - - 230 Vehicles (formerly titled Transportation) $52,025 $20,276 $25,400 $22,000 $22,000 $22,000 251 Student Investment Account - SIA $3,913,346 $3,720,096 $3,690,732 $3,768,534 $3,768,534 $3,768,534 252 High School Success - HSS $1,165,133 $1,107,190 $1,117,703 $1,150,905 $1,150,905 $1,150,905 253 Preschool Promise $285,378 $281,700 $281,700 $288,000 $288,000 $288,000 254 CTE Grants $22,615 $109,022 $35,000 $35,000 $35,000 $35,000 255 Summer School - $9,630 - - - - 256 Early Literacy Grant $238,783 $250,456 $480,370 $373,005 $373,005 $373,005 259 Misc. State Grants $736,335 $882,665 $668,916 $689,079 $689,079 $689,079 270 Student Services $1,281,076 $1,321,234 $2,253,000 $2,800,000 $2,800,000 $2,800,000 299 Child Nutrition Programs - Food Service $1,606,871 $1,776,569 $1,943,134 $1,871,685 $1,871,685 $1,871,685 310 SHS Bond Debt Service $4,341,949 $4,358,800 $4,864,815 $4,633,605 $4,633,605 $4,633,605 320 PERS Bond UAL Debt Service $3,979,991 $4,135,008 $4,516,822 $4,479,757 $4,479,757 $4,479,757 330 Schlador FFCL Debt Service $234,660 $234,660 $234,670 $234,660 $234,660 $234,660 340 SB1149 Projects Debt Service $170,835 $172,610 $174,421 $125,512 $125,512 $125,512 410 Capital Reserve - - $500,000 $500,000 $500,000 $500,000 430 Capital Projects - Other $111 $749,201 $1,545,553 $2,780,000 $2,780,000 $2,780,000 610 Insurance Reserve $10,612 - $103,525 $155,025 $155,025 $155,025 620 Unemployment Reserve $102,139 $167,964 $911,330 $607,000 $607,000 $607,000 630 Printing Services $27,264 - $13,704 - - - 640 PERS Reserve - - $338,344 $638,344 $638,344 $638,344 700 Scholarship Trust - - $18,265 - - - 740 Bethany Charter School $921,099 $1,173,514 $1,461,433 $2,398,807 $2,398,807 $2,398,807 760 Community Roots Charter School $940,181 $954,949 $1,096,845 $1,076,090 $1,076,090 $1,076,090 Grand Totals - Requirements $73,971,916 $74,918,882 $83,854,144 $90,888,774 $90,888,774 $90,888,774 2026-27 Proposed Budget
Requirements Summary All Funds
Fund # Description Actuals Actuals Adopted Proposed Approved Adopted
-
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Fund 100: General Fund: Resources
Fund 100: General Fund: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Current Year Taxes $9,513,239 $9,844,062 $10,254,175 $10,613,071 $10,613,071 $10,613,071 1112 Prior Year's Taxes $213,012 $231,759 $232,400 $220,000 $220,000 $220,000 1114 Payments in Lieu of Property Taxes - $30 - - - - 1190 Penalties and Interest on Taxes $4,671 $3,501 $3,900 $3,500 $3,500 $3,500 1311 Tuition from Individuals $634 $1,599 $2,500 $2,000 $2,000 $2,000 1312 Tuition from other Districts $282,024 $336,299 $290,000 $290,000 $290,000 $290,000 1500 Earnings on Investments $372,083 $575,014 $295,000 $295,000 $295,000 $295,000 1510 Interest on Investments $16 - - - - - 1710 Admissions $46,397 $43,247 $46,000 $45,000 $45,000 $45,000 1740 Student Fees $1,310 $2,103 - - - - 1910 Rentals $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 1920 Donations - Private $13,137 $4,861 $150,000 $150,000 $150,000 $150,000 1930 Rental Payments from Private Contractors $30,900 $31,827 $32,782 $33,000 $33,000 $33,000 1940 Services Provided to Other Agencies - $84,305 - - - - 1960 Recovery of Prior Year Expenditures - $13,882 - - - - 1980 Fees/Indirect Charges to Grants $288,983 $255,901 $272,500 $250,000 $250,000 $250,000 1990 Miscellaneous Revenue $74,081 $21,306 $45,000 $115,000 $115,000 $115,000 Total Local Revenue $10,860,487 $11,469,699 $11,644,257 $12,036,571 $12,036,571 $12,036,571 2101 County School Funds $26,966 $42,040 $35,000 $35,000 $35,000 $35,000 2102 General Ed Service District Funds $1,129,872 $1,409,625 $1,375,000 $1,447,499 $1,447,499 $1,447,499 2199 Other Intermediate Sources $9,937 $8,446 $7,500 - - - Total Intermediate Revenue $1,166,775 $1,460,110 $1,417,500 $1,482,499 $1,482,499 $1,482,499 3101 State School Fund - General Support $36,018,479 $38,730,935 $39,459,254 $41,956,493 $41,956,493 $41,956,493 3102 State School Fund - Lunch Match $10,134 ($10,078) $13,500 $13,500 $13,500 $13,500 3103 Common School Fund $507,368 $527,407 $515,316 $523,490 $523,490 $523,490 3104 State Managed County Timber $54,119 $356 - - - - 3199 Other Unrestricted Grants-in-Aid - $2,000 - - - - 3299 Other Restricted Grants-in-Aid (HCD) $277,443 $3,287 $710,000 $163,240 $163,240 $163,240 Total Revenue $36,867,544 $39,253,907 $40,698,070 $42,656,723 $42,656,723 $42,656,723 4100 Unrestricted Federal Revenue - $118,993 $105,000 $105,000 $105,000 $105,000 4202 Medicaid Reimbursement $689,123 $224,033 $195,000 $195,000 $195,000 $195,000 4500 Restricted Federal Revenue $61,631 $67,319 $13,500 $13,500 $13,500 $13,500 4801 Federal Forest Fees $655 $303 - - - - 4900 Revenue for/on Behalf of District $389.55 - $3,500 $400 $400 $400 Total Federal Revenue $751,799 $410,647 $317,000 $313,900 $313,900 $313,900 5110 Bond Proceeds $3,805,000 - - - - - 5120 Bond Premium $11,757 - - - - - 5150 Loan Receipts - $785,510 - - - - Total Bond/Loan Revenue $3,816,757 $785,510 - - - - 5300 Sale of or Comp for Loss Fixed Asset - - $10,000 - - - 5400 Beginning Fund Balance $738,820 $1,685,796 $2,136,000 $4,315,387 $4,315,387 $4,315,387 Total Beginning Fund Balance $738,820 $1,685,796 $2,136,000 $4,315,387 $4,315,387 $4,315,387 Total Resources Fund 100: $54,202,182 $55,065,670 $56,212,827 $60,805,080 $60,805,080 $60,805,080 -
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Fund 100: General Fund: Requirements By Function
Fund 100: General Fund: Requirements By Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Instruction $9,814,984 $8,452,913 $9,424,469 $10,444,483 $10,444,483 $10,444,483 1113 Elementary Extracurricular - $1,500 - - - - 1121 Middle School Programs $4,513,676 $4,309,449 $4,781,113 $5,112,185 $5,112,185 $5,112,185 1122 Middle School Extracurricular $169,461 $167,375 $177,911 $183,435 $183,435 $183,435 1131 High School Programs $6,224,202 $5,426,462 $6,052,969 $6,301,718 $6,301,718 $6,301,718 1132 High School Extracurriculular $1,032,820 $906,431 $846,666 $1,108,605 $1,108,605 $1,108,605 1140 Pre-kindergarten Programs $92,569 $8,967 - - - - 1210 Programs for Talented & Gifted $1,089 $84 $4,306 $200 $200 $200 1220 Restrictive Programs for Students w/ Disabilities $1,130,700 $2,343,170 $2,632,536 $2,762,070 $2,762,070 $2,762,070 1224 Life Skills with Nursing $746,332 $919,875 $1,004,543 $944,404 $944,404 $944,404 1250 Less Restrictive Programs for Students $3,966,281 $2,476,368 $2,597,945 $2,624,649 $2,624,649 $2,624,649 1260 Treatment and Habilitation $504,558 $427,854 $454,142 $567,330 $567,330 $567,330 1271 Redmediation $187,846 - - - - - 1272 Title 1A/D - $699 - - - - 1280 Alternative Education $29,549 $20,464 $56,328 $396,855 $396,855 $396,855 1288 Charter School Payments $2,019,660 $2,167,472 $2,178,609 $2,178,609 $2,178,609 $2,178,609 1291 English Language Learner $829,501 $429,872 $573,616 $447,994 $447,994 $447,994 1292 Teen Parent Programs $18 - $400 $400 $400 $400 1293 Migrant Education $46,407 $32,110 $30,099 $500 $500 $500 1410 Summer School - Elementary $1,223 - - - - - 1460 Summer School - Special Programs $2,362 - - - - - 1000 Instruction Total $31,313,239 $28,091,066 $30,815,652 $33,073,437 $33,073,437 $33,073,437 2110 Attendance and Social Work Services $403,534 $331,796 $480,789 $426,723 $426,723 $426,723 2112 Attendance Services $74,490 $79,738 $82,872 $86,306 $86,306 $86,306 2115 Student Safety $238,328 $305,646 $281,737 $303,969 $303,969 $303,969 2120 Guidance Services $1,240,848 $1,226,243 $1,433,951 $1,259,521 $1,259,521 $1,259,521 2130 Health Services $707,478 $400,874 $337,321 $336,821 $336,821 $336,821 2132 Health Services - Medical Services $105 - - - - - 2140 Psychological Services $5,000 $5,701 $5,833 $1,500 $1,500 $1,500 2150 Speech Pathology and Audiology Services $680,008 $780,897 $824,363 $836,770 $836,770 $836,770 2190 Service Direction, Student Support Services $347,487 $416,736 $401,631 $435,124 $435,124 $435,124 2210 Improvement of Instruction Services $321,715 $43,875 $270,754 $325,797 $325,797 $325,797 2220 Educational Media Services $372,240 $325,996 $364,344 $438,125 $438,125 $438,125 2230 Assessment and Testing $307 $665 $10,035 $2,270 $2,270 $2,270 2240 Instructional Staff Development $111,652 $112,690 $20,188 $66,468 $66,468 $66,468 2310 Board of Education Services $268,485 $222,194 $350,000 $354,500 $354,500 $354,500 2320 Executive Administration Services $454,066 $438,124 $468,856 $496,119 $496,119 $496,119 2410 Office of the Principal Services $3,164,723 $3,117,665 $3,483,341 $3,615,132 $3,615,132 $3,615,132 2490 Other Support Services-School Administration $1,354 - - - - - 2510 Business Support Services $185,425 $254,924 $229,255 $234,738 $234,738 $234,738 2520 Fiscal Services $644,231 $610,645 $677,610 $521,207 $521,207 $521,207 2540 Operation and Maintenance of Plant Services - ($8,764) - - - - 2541 Service Area Direction $882,006 $805,142 $882,171 $940,999 $940,999 $940,999 2542 Care and Upkeep of Building Services $2,896,268 $3,073,963 $3,519,970 $3,807,439 $3,807,439 $3,807,439 2543 Care and Upkeep of Grounds Services $415,210 $252,246 $315,132 $330,137 $330,137 $330,137 2544 Maintenance $1,178,114 $703,728 $826,411 $924,103 $924,103 $924,103 2546 Security Services $98,132 $49,361 $56,750 $50,550 $50,550 $50,550 2549 Other operation & Maintenance of Plant Services $3,259 $3,980 $2,500 $2,500 $2,500 $2,500 2550 Student Transportation Services $3,835,044 $3,964,253 $4,402,571 $4,428,095 $4,428,095 $4,428,095 2574 Printing, Publishing and Duplicating Services $105,680 $98,877 $106,500 $110,000 $110,000 $110,000 2624 Planning Services $70,742 $9,411 - $40,000 $40,000 $40,000 2633 Public Information Services $144,898 - - - - - 2640 Staff Services $509,163 $404,850 $421,459 $507,137 $507,137 $507,137 2649 Other Staff Services $3,210 - - - - - 2660 Technology Services $961,961 $1,033,164 $1,119,190 $1,182,381 $1,182,381 $1,182,381 2680 Interpretation and Translation Services $2,184 $1,980 - - - - 2000 Support Services Total $20,327,344 $19,066,599 $21,375,535 $22,064,431 $22,064,431 $22,064,431 3100 Food Services - $7,117 - - - - 3300 Community services $8,632 - $8,000 - - - 3000 Enterprise & Community Services Total $8,632 $7,117 $8,000 - - - 4120 Site Acquisition and Development Services - $7,385 - - - - 4190 Other Facilities Construction Services $56,689 - - - - - 5120 Short term Debt $74,165 $3,903,454 - - - - 5200 Interfund Transfers $716,049 $928,190 $1,058,391 $1,377,313 $1,377,313 $1,377,313 5000 Fund Modifications $790,214 $4,831,645 $1,058,391 $1,377,313 $1,377,313 $1,377,313 6110 Operating Contingency - - $1,015,249 $1,489,899 $1,489,899 $1,489,899 6000 Contingencies - - $1,015,249 $1,489,899 $1,489,899 $1,489,899 7000 Unappropriated Ending Fund Balance - - $1,950,000 $2,800,000 $2,800,000 $2,800,000 7000 Unappropriated Ending Fund Balance - - $1,950,000 $2,800,000 $2,800,000 $2,800,000 Total Budget Requirements- General Fund 100 $52,496,118 $52,003,812 $56,222,827 $60,805,080 $60,805,080 $60,805,080 Facilities Acquisition and Construction Total
-
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Fund 100: General Fund: Requirements By Object
Fund 100: General Fund: Requirements By Object Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 111 Licensed Salaries $13,962,781 $12,441,476 $13,662,643 $14,368,985 $14,368,985 $14,368,985 112 Classified Salaries $6,004,036 $5,617,604 $5,805,829 $6,588,597 $6,588,597 $6,588,597 113 Administrators $1,918,024 $1,861,312 $2,048,631 $2,137,191 $2,137,191 $2,137,191 114 Confidential, Supervisory, Mgmnt $970,394 $769,289 $882,438 $836,211 $836,211 $836,211 120 `Non permanent Salaries - - - $7,000 $7,000 $7,000 121 Substitutes - Licensed $55,482 $51,500 - - - - 122 Substitutes - Classified $1,075 - - - - - 124 Temporary - Classified $184,024 $158,923 $114,609 $131,489 $131,489 $131,489 130 Additional Salary/Stipend $4,527 $262,693 $169,099 $273,230 $273,230 $273,230 131 Extra Duty - Licensed $356,028 $246,184 $157,833 $116,991 $116,991 $116,991 132 Extra duty - Classified $138,500 $103,515 $70,000 $70,000 $70,000 $70,000 133 Extra duty - Admin, Confid, Supervisory $32,423 $17,734 - - - - 134 Advisor, Chair Head Teacher Stipend $261,825 $230,807 $266,498 $270,738 $270,738 $270,738 135 Vacation Payout $74,074 - $95,000 $95,000 $95,000 $95,000 136 Personal Leave Payout $100,685 $90,000 $140,000 $130,000 $130,000 $130,000 137 Longevity Award - Other $51,331 $50,000 $80,000 $70,000 $70,000 $70,000 138 Sick Leave Payout $8,483 $20,000 - - - - 139 Bonus $29,209 - - - - - 100 Salaries Total $24,152,899 $21,921,036 $23,492,580 $25,095,432 $25,095,432 $25,095,432 211 PERS - Employer Contribution $1,012,083 $1,148,238 $2,761,295 $2,907,034 $2,907,034 $2,907,034 212 PERS - Employee Pickup $1,352,204 $1,248,772 $1,372,676 $1,509,680 $1,509,680 $1,509,680 213 PERS - UAL Contribution $1,752,519 $1,704,738 $1,757,861 $1,979,725 $1,979,725 $1,979,725 214 PERS - UAL Pension Bond $1,598,475 $1,597,485 $1,640,670 $1,845,369 $1,845,369 $1,845,369 217 PERS - UAL Pension Bond - - $287,860 $241,541 $241,541 $241,541 220 Social Security $1,838,723 $1,625,733 $1,774,539 $1,853,087 $1,853,087 $1,853,087 231 Workers' Compensation $155,216 $73,396 $144,935 $116,088 $116,088 $116,088 232 Unemployment Compensation $119,718 $740,684 $4,134 $315 $315 $315 233 Paid Family/Medical Leave $89 $4,907 $5,193 $4,985 $4,985 $4,985 234 Family Medical Leave Tax $92,139 $84,499 $93,295 $96,694 $96,694 $96,694 240 Contract Employee Benefits $2,214 $7,149 - - - - 241 Tuition Reimbursement $39,336 $35,750 - $45,000 $45,000 $45,000 245 ER Paid Benefits Opt Out Stipend $320,845 $34,055 $38,342 $38,342 $38,342 $38,342 249 ER Paid Benefits Other $3,210 - - - - - 251 Health Insurance Benefit - Licensed $3,542,543 $3,155,459 $3,147,091 $3,154,945 $3,154,945 $3,154,945 252 Health Insurance Benefits - Classified $2,974,412 $2,588,344 $2,559,570 $2,659,960 $2,659,960 $2,659,960 253 Health Insurance Benefits - Admin $264,126 $248,621 $256,184 $320,749 $320,749 $320,749 254 Health Insurance Benefits - Managerial $205,047 $157,213 $167,061 $122,328 $122,328 $122,328 256 ER Opt Out Licensed $28,512 - - - - - 257 ER Opt Out Classified $1,321 - - - - - Total: 200 Associated Payroll Costs [row label not printed in the source document] $15,308,851 $14,459,168 $16,010,706 $16,895,842 $16,895,842 $16,895,842 310 Instruction, Technical & Professional Services $118,444 $29,682 $40,652 $46,605 $46,605 $46,605 311 Instruction Services $607,001 $605,783 $736,500 $793,000 $793,000 $793,000 312 Instructional Programs $292,235 $239,688 $226,650 $228,000 $228,000 $228,000 313 Student Services $105 - - - - - 318 Professional costs for non-instruction $1,451 $665 - - - - 319 Other Instruction/Professional/Tech Services $197 $800 $1,275 $1,675 $1,675 $1,675 320 Property Services $33,661 $27,007 $60,929 $70,550 $70,550 $70,550 321 Cleaning Services $35,713 $29,001 $22,500 $50,000 $50,000 $50,000 322 Repair & Maintenance Services $412,322 $174,600 $400,975 $395,002 $395,002 $395,002 324 Rentals $42,642 $38,099 $68,000 $70,000 $70,000 $70,000 325 Electricity $585,116 $644,599 $686,765 $819,530 $819,530 $819,530 326 Fuel $173,869 $187,221 $210,500 $260,942 $260,942 $260,942 327 Water and Sewer $146,797 $133,825 $123,430 $192,350 $192,350 $192,350 328 Garbage $72,864 $69,633 $86,150 $88,750 $88,750 $88,750 329 Other Property Services $34,717 $44,120 $80,715 $57,205 $57,205 $57,205 330 Student Transportation (Field Trip) $5,089 $5,016 $9,500 $24,800 $24,800 $24,800 331 Reiburseable Student Transportation $3,668,918 $3,828,676 $4,181,500 $4,306,945 $4,306,945 $4,306,945 332 Non-Reimburseable Student Transportation $91,065 $28,043 $90,000 $88,000 $88,000 $88,000 340 Travel, Dept $2,284 $3,933 $34,350 $22,950 $22,950 $22,950 341 Travel, Local $19,468 $23,694 $9,850 $10,571 $10,571 $10,571 342 Travel, Out of District $15,522 $30,565 $14,993 $23,993 $23,993 $23,993 349 Fuel - TLC Van $20,145 $14,171 $1,500 $1,500 $1,500 $1,500 350 Communications $8,510 $1,519 $550 - - - 351 Telephone $67,842 $55,121 $17,000 $30,500 $30,500 $30,500 353 Postage $13,948 $16,441 $16,610 $18,800 $18,800 $18,800 354 Advertising & Notices $5,926 $2,447 $1,500 $1,500 $1,500 $1,500 355 Printing and Binding $102,447 $72,103 $96,900 $102,050 $102,050 $102,050 359 Other Communications $65,760 $70,973 $26,000 $76,000 $76,000 $76,000 360 Charter School Payments $2,019,660 $2,167,472 $2,178,609 $2,178,609 $2,178,609 $2,178,609 370 Tuition - - $20,000 $20,000 $20,000 $20,000 371 Tuition payments to other districts - $13,670 - - - - 380 Non-Instrucitonal Professional/Tech Services $934,235 $663,727 $714,650 $645,650 $645,650 $645,650 381 Auditing Services $50,770 $42,010 $55,000 $55,000 $55,000 $55,000 382 Legal Services $32,593 $14,510 $64,750 $40,750 $40,750 $40,750 383 Architect/Engineer Services - $7,385 - - - - 384 Negotiation Services - - $5,000 $5,000 $5,000 $5,000 385 Management / Consulting Services $2,991 $10,308 - - - - 386 Data Processing - Business Services $2,540 $27,497 $1,300 - - - 388 Election Services $27,734 - $4,500 $4,500 $4,500 $4,500 389 Other Non-instructional Professional/Tech Serv $153,083 $105,529 $143,950 $170,350 $170,350 $170,350 390 Other General Professional & Tech Services $54,392 $65,606 $62,120 $60,300 $60,300 $60,300 300 Purchased Services Total $9,922,056 $9,495,142 $10,495,173 $10,961,377 $10,961,377 $10,961,377 410 Consumable Supplies $425,536 $371,323 $644,320 $695,448 $695,448 $695,448 418 Clothing, Hygeine $4,653 - - - - - 419 Consumable Supplies / Food Purchases $35,955 $7,172 $12,109 $14,950 $14,950 $14,950 420 Textbooks $302,003 $30,018 $348,700 $337,650 $337,650 $337,650 430 Library Books $12,234 $3,060 $10,020 $10,020 $10,020 $10,020 440 Peridocials $4,731 $777 $1,635 $1,785 $1,785 $1,785 460 Non Consumable Supplies $427,051 $185,219 $92,250 $157,230 $157,230 $157,230 470 Computer Software $55,374 $63,710 $226,050 $177,350 $177,350 $177,350 480 Computer Hardware $147,216 $62,923 $113,200 $77,700 $77,700 $77,700 400 Materials & Supplies Total $1,414,753 $724,202 $1,448,284 $1,472,133 $1,472,133 $1,472,133 520 Buildings Acquisision $149,542 - - - - - 541 Equipment Purchases $102,767 $18,589 $52,500 $92,500 $92,500 $92,500 542 Replacement Equipment Purchase $21,233 - - - - - 550 Depreciable Technology - $785,510 - - - - 500 Capital Outlay Total $273,542 $804,099 $52,500 $92,500 $92,500 $92,500 610 Redempition of Principal $131,712 $3,927,900 $99,000 - - - 621 Regular Interest $6,146 $101,077 $500 - - - 630 Bad debt write off - $11,139 - - - - 640 Dues and Fees $151,467 $63,411 $56,495 $45,434 $45,434 $45,434 650 Insurance $418,643 $453,445 $543,000 $574,200 $574,200 $574,200 670 Taxes & Licenses - $202 $950 $950 $950 $950 600 Insurance, Dues and Fees Total $707,968 $4,557,174 $699,945 $620,584 $620,584 $620,584 710 Transfers Out $716,049 $928,190 $1,058,391 $1,377,313 $1,377,313 $1,377,313 700 Fund Modifications Total $716,049 $928,190 $1,058,391 $1,377,313 $1,377,313 $1,377,313 810 Operational Contingency - - $1,015,249 $1,489,899 $1,489,899 $1,489,899 820 Unappropriated Ending Fund Balance - - $1,950,000 $2,800,000 $2,800,000 $2,800,000 800 Reserves Total - - $2,965,249 $4,289,899 $4,289,899 $4,289,899 Total Fund 100, General Fund, Requirements: $52,496,118 $52,889,012 $56,222,827 $60,805,080 $60,805,080 $60,805,080 Contracted Prof Development
-
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Fund 2XX: Special Revenue Funds (All): Resources
Fund 2XX: Special Revenue Funds (All): Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1000 Revenue from Local Sources $1,897,270 $1,560,347 $1,319,500 $1,610,000 $1,610,000 $1,610,000 2000 Revenue from Intermediate Sources $10,000 $9,500 - - - - 3000 Revenue from State Sources $6,440,340 $6,875,722 $6,771,966 $7,016,567 $7,016,567 $7,016,567 4000 Revenue from Federal Sources $2,271,191 $2,485,929 $2,303,990 $2,406,686 $2,406,686 $2,406,686 5000 Other Sources $552,896 $1,083,117 $1,456,135 $1,421,641 $1,421,641 $1,421,641 Total Resources: Special Revenue Funds $11,171,698 $12,014,615 $11,851,591 $12,454,894 $12,454,894 $12,454,894 Fund 2XX: Special Revenue Funds (All): Expenditures by Function
Fund 2XX: Special Revenue Funds (All): Expenditures by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1000 Instruction $6,017,377 $6,692,653 $6,466,486 $7,072,071 $7,072,071 $7,072,071 2000 Support Services $3,104,148 $2,365,606 $2,608,228 $2,552,604 $2,552,604 $2,552,604 3000 Enterprise and Community Services $1,625,431 $1,910,105 $2,105,935 $1,956,326 $1,956,326 $1,956,326 4000 Facilities - - $367,558 $441,603 $441,603 $441,603 6000 Contingencies - - - $432,290 $432,290 $432,290 7000 Planned Reserves - - $303,384 - - - Total Expenditures by Function: Special Revenue Funds: $10,746,957 $10,968,365 $11,851,591 $12,454,894 $12,454,894 $12,454,894 Fund 2XX: Special Revenue Funds (All): Expenditures by Object
Fund 2XX: Special Revenue Funds (All): Expenditures by Object Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 100 Salaries $4,431,513 $4,789,191 $4,582,975 $4,636,761 $4,636,761 $4,636,761 200 Associated Payroll Costs (Benefits) $2,576,367 $2,805,915 $2,984,444 $3,018,770 $3,018,770 $3,018,770 300 Purchased Services $1,727,541 $1,807,126 $1,117,200 $1,128,973 $1,128,973 $1,128,973 400 Supplies & Materials $1,497,618 $1,019,666 $2,057,394 $2,337,021 $2,337,021 $2,337,021 500 Capital Outlay $48,884 $70,013 $370,958 $441,603 $441,603 $441,603 600 Other Objects (Grant indirects, Fees, etc) $465,033 $476,453 $435,235 $459,476 $459,476 $459,476 800 Other Uses of Funds (i.e., Contingency) - - $303,384 $432,290 $432,290 $432,290 Total Expenditures by Object: Special Revenue Funds: $10,746,957 $10,968,365 $11,851,591 $12,454,894 $12,454,894 $12,454,894 Fund 201: Title 1A: Resources
Fund 201: Title 1A: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 4500 Restricted Revenue from Federal $573,285 $592,800 $532,000 $600,000 $600,000 $600,000 5400 Fund Balance $3,136 - - - - - 201 Total Resources: Title 1A Fund: $576,421 $592,800 $532,000 $600,000 $600,000 $600,000 Fund 201: Title 1A: Expenditures
Fund 201: Title 1A: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Instruction - $5,069 - - - - 1272 Title 1A/D $548,167 $527,540 $509,124 $574,800 $574,800 $574,800 Total: Instruction: $548,167 $532,609 $509,124 $574,800 $574,800 $574,800 2110 Attendance and Social Work Services - $387 - - - - 2210 Improvement of Instruction Services $898 $22 - - - - 2410 Office of the Principal Services - $30,564 - - - - 2520 Fiscal Services - Grant Indirects $24,589 $24,619 $22,876 $25,200 $25,200 $25,200 2640 Staff Services - $136 - - - - Total: Support Services: $25,487 $55,728 $22,876 $25,200 $25,200 $25,200 3300 Community Services $2,591 $3,950 - - - - 3360 Welfare Activities Services $176 $512 - - - - Total Enterprise & Community Services: $2,767 $4,463 - - - - 201 Total Expenditures: Title 1A Fund: $576,421 $592,800 $532,000 $600,000 $600,000 $600,000 Fund 202: Title IIA: Resources
Fund 202: Title IIA: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 4500 Restricted Revenue from Federal $78,242 $120,400 $102,635 $105,000 $105,000 $105,000 5400 Fund Balance $13,890 - - - - - 202 Total Resources: Title IIA Fund: $92,132 $120,400 $102,635 $105,000 $105,000 $105,000 Fund 202: Title IIA: Expenditures
Fund 202: Title IIA: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Instruction $2,846 $120,400 $97,997 $105,000 $105,000 $105,000 Total: Instruction: $2,846 $120,400 $97,997 $105,000 $105,000 $105,000 2210 Improvement of Instruction Services $30,527 - - - - - 2240 Instructional Staff Development $54,535 - - - - - 2520 Fiscal Services - Grant Indirect $4,224 - $4,638 - - - Total: Support Services: $89,286 - $4,638 - - - 202 Total Expenditures: Title IIA Fund: $92,132 $120,400 $102,635 $105,000 $105,000 $105,000 Fund 203: Title III: Resources
Fund 203: Title III: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 4500 Restricted Revenue from Federal $20,260 $17,562 - $9,486 $9,486 $9,486 5400 Fund Balance $1,310 - - - - - 203 Total Resources: Title III Fund: $21,569 $17,562 - $9,486 $9,486 $9,486 Fund 203: Title III: Expenditures
Fund 203: Title III: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1291 English Language Learner $3,000 $11,395 - $9,486 $9,486 $9,486 2210 Improvement of Instruction Services $14,865 $3,731 - - - - 2240 Instructional Staff Development $2,645 $2,157 - - - - 2520 Fiscal Services - Grant Indirect $1,059 - - - - - 3300 Community Services - $279 - - - - 203 Total Expenditures: Title III Fund: $21,569 $17,562 - $9,486 $9,486 $9,486 Fund 204: Title IV: Resources
Fund 204: Title IV: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 4500 Restricted Revenue from Federal $51,037 $19,456 $33,800 $40,000 $40,000 $40,000 5400 Fund Balance - - - - - - 204 Total Resources: Title IV Fund: $51,037 $19,456 $33,800 $40,000 $40,000 $40,000 Fund 204: Title IV: Expenditures
Fund 204: Title IV: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Instruction - - - - - - 1121 Computer Software - - - $40,000 $40,000 $40,000 1210 Programs for Talented & Gifted $11,006 - - - - - Total: Instruction: $11,006 - - $40,000 $40,000 $40,000 2110 Attendance and Social Work $16,809 $18,000 $30,847 - - - 2210 Improvement of Instruction Services $2 - - - - - 2240 Instructional Staff Development - - - - - - 2410 Office of Principal Services $116 - - - - - 2520 Fiscal Services - Grant Indirect $1,656 - $1,453 - - - 2630 Data Lines & Other Communication $21,449 $1,456 $1,500 - - - Total: Support Services: $40,032 $19,456 $33,800 - - - 204 Total Expenditures: Title IV Fund: $51,038 $19,456 $33,800 $40,000 $40,000 $40,000 Fund 208: IDEA: Resources
Fund 208: IDEA: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 4500 Restricted Revenue from Federal $677,814 $739,308 $687,200 $702,200 $702,200 $702,200 5400 Fund Balance $13,342 - - - - - 208 Total Resources: IDEA Fund: $691,156 $739,308 $687,200 $702,200 $702,200 $702,200 Fund 208: IDEA: Expenditures
Fund 208: IDEA: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1220 Restrictive Programs for Students with Disabilities $661,416 $739,308 $687,200 $702,200 $702,200 $702,200 Total: Instruction: $661,416 $739,308 $687,200 $702,200 $702,200 $702,200 2120 Guidance Services $6,375 - - - - - 2190 Service Direction, Student Support Services $7,748 - - - - - 2230 Assessment & Testing $15,618 - - - - - Total: Support Services: $29,740 - - - - - 208 Total Expenditures: IDEA Fund: $691,156 $739,308 $687,200 $702,200 $702,200 $702,200 Fund 230: Vehicles: Resources
Fund 230: Vehicles: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1970 Services Provided to Other Funds $9,637 $12,096 $11,500 $10,000 $10,000 $10,000 5200 Interfund Transfers $17,314 $8,180 - - - - 5400 Fund Balance $25,074 - $13,900 $12,000 $12,000 $12,000 230 Total Resources: Vehicles: $52,025 $20,276 $25,400 $22,000 $22,000 $22,000 Fund 230: Vehicles: Expenditures
Fund 230: Vehicles: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 2550 Student Transportation Services $50,922 $20,276 $25,400 $22,000 $22,000 $22,000 2551 Service Area Direction $1,103 - - - - - 230 Total Expenditures: Vehicles: $52,025 $20,276 $25,400 $22,000 $22,000 $22,000 Fund 251: Student Investment Account: Resources
Fund 251: Student Investment Account: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 3299 Other Restricted Grants-in-aid $3,933,792 $3,699,649 $3,690,732 $3,768,534 $3,768,534 $3,768,534 5400 Fund Balance - $20,446 - - - - 251 Total Resources: Student Investment Account $3,933,792 $3,720,096 $3,690,732 $3,768,534 $3,768,534 $3,768,534 Fund 251: Student Investment Account: Expenditures
Fund 251: Student Investment Account: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Programs $594,628 $944,416 $714,021 $665,223 $665,223 $665,223 1121 Middle/Junior High Programs $264,550 $151,143 $130,455 $132,500 $132,500 $132,500 1131 High School Programs $10,868 $147,343 $138,707 $160,970 $160,970 $160,970 1223 Community Transition Centers - $8,026 - - - - 1250 Less Restrictive Programs for Students with Disabilities $20,887 - - - - - 1280 Alternate Education $655,688 $495,296 $508,604 $546,025 $546,025 $546,025 1288 Charter Schools $77,205 - - - - - 1291 English Language Learner $13,624 $92,844 $96,802 $161,515 $161,515 $161,515 1430 Summer School - High School $2,038 - - - - - 1460 Summer School - Special Programs $356 - - - - - Total Instruction: $1,639,844 $1,839,068 $1,588,589 $1,666,233 $1,666,233 $1,666,233 2110 Attendance and Social Work Services $236,326 $83,056 $96,999 $119,101 $119,101 $119,101 2114 Student Accounting Services $9,037 - - - - - 2115 Student Safety $60,920 - - - - - 2120 Guidance Services $725,096 $793,120 $894,437 $908,104 $908,104 $908,104 2140 Psychological Services $137,147 $169,751 $180,100 $185,723 $185,723 $185,723 2210 Improvement of Instruction Services $153,200 $34,102 - - - - 2230 Assessment and Testing $58,550 $25,649 - - - - 2240 Instructional Staff Development $255,718 $1,430 $6,348 - - - 2410 Office of the Principal Services $342,371 $307,458 $399,265 $321,910 $321,910 $321,910 2490 Other Support Services-School Administration $143 $20,969 - $48,375 $48,375 $48,375 2520 Fiscal Services - Grant Indirect $163,486 $174,589 $179,897 $179,896 $179,896 $179,896 2540 Operation and Maintenance of Plant Services $79,489 $30,956 $15,000 $25,000 $25,000 $25,000 2542 Care and Upkeep of Buildings Services $39,026 $31,708 $21,341 $21,607 $21,607 $21,607 2543 Care and Upkeep of Grounds Services - $44,914 - - - - 2630 Information Systems $539 - - - - - 2660 Technology Systems - $67,351 $72,397 $77,662 $77,662 $77,662 Total Support Services: $2,261,049 $1,785,054 $1,865,784 $1,887,378 $1,887,378 $1,887,378 3100 Food Services - $12,418 $15,145 $13,320 $13,320 $13,320 3300 Community Services $12,453 - $25,000 $20,000 $20,000 $20,000 3360 Welfare Activities Services - $83,556 $88,656 - - - Total Enterprise & Community Services: $12,453 $95,974 $128,801 $33,320 $33,320 $33,320 4150 Building Acquisition, Construction & Improvement Services - - $107,558 $181,603 $181,603 $181,603 Total Building Acquisitions: - - $107,558 $181,603 $181,603 $181,603 Fund 251 Total Expenditures: Student Investmenet Account: $3,913,346 $3,720,096 $3,690,732 $3,768,534 $3,768,534 $3,768,534 Fund 252: High School Success: Resources
Fund 252: High School Success: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 3299 Other Restricted Grants-in-aid $1,165,934 $1,107,190 $1,117,703 $1,150,905 $1,150,905 $1,150,905 5400 Fund Balance ($801) - - - - - 252 Total Resources: High School Success: $1,165,133 $1,107,190 $1,117,703 $1,150,905 $1,150,905 $1,150,905 Fund 252: High School Success: Expenditures
Fund 252: High School Success: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1121 Middle/Junior High School Programs $25,400 - - - - - 1131 High School Programs $793,445 $724,739 $734,884 $811,421 $811,421 $811,421 1132 High School Extracurricular - $4,837 - - - - 1210 Programs for the Talented and Gifted $21,590 $36,269 - $41,015 $41,015 $41,015 1280 Alternative Education $47,266 $199,868 $208,250 $125,000 $125,000 $125,000 1430 Suumer School- High School $6,987 $9,034 $9,500 $4,702 $4,702 $4,702 Total Instruction: $894,688 $974,746 $952,634 $982,138 $982,138 $982,138 2110 Attendance and Social Work Services $11,417 $80,000 $80,000 $80,000 $80,000 $80,000 2120 Guidance Services $211,648 $38,018 $40,361 $41,580 $41,580 $41,580 2230 Assessment and Testing $620 $3,410 - - - - 2520 Fiscal Services - Grant Indirect $41,099 $8,499 $44,708 $47,187 $47,187 $47,187 2550 Student Transportation Services $3,934 $2,516 - - - - Total Support Services: $270,445 $132,444 $165,069 $168,767 $168,767 $168,767 Fund 252 Total Expenditures: High School Success: $1,165,133 $1,107,190 $1,117,703 $1,150,905 $1,150,905 $1,150,905 Improvement of Instruction Services
Fund 253: PreSchool Promise: Resources
Fund 253: PreSchool Promise: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1311 Tuition $25,643 - $3,600 - - - 3299 Other Restricted Grants-in-aid $281,700 $281,700 $281,700 $288,000 $288,000 $288,000 5400 Fund Balance ($21,965) - - - - - 253 Total Resources: Preschool Promise: $285,378 $281,700 $281,700 $288,000 $288,000 $288,000 Fund 253: PreSchool Promise: Expenditures
Fund 253: PreSchool Promise: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1140 Pre-Kindergarten Programs $250,097 $230,156 $269,587 $253,132 $253,132 $253,132 Total Instruction: $250,097 $230,156 $269,587 $253,132 $253,132 $253,132 2210 High School Programs $3,823 $3,076 - - - - 2240 High School Extracurricular $778 - - - - - 2410 Programs for the Talented and Gifted $607 $50 - - - - 2520 Fiscal Services - Grant Indirect $30,073 $14,085 $12,113 - - - 2542 Care and Upkeep of Buildings Services - $21,915 - $21,547 $21,547 $21,547 Total Support Services $35,281 $39,126 $12,113 $21,547 $21,547 $21,547 3100 Food Services - $12,418 - $13,321 $13,321 $13,321 Total Enterprise & Community Services - $12,418 - $13,321 $13,321 $13,321 Fund 253 Total Expenditures: Preschool Promise $285,378 $281,700 $281,700 $288,000 $288,000 $288,000 Fund 254: CTE Grants: Resources
Fund 254: CTE Grants: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 3299 Other Restricted Grants-in-aid - $131,635 $35,000 $35,000 $35,000 $35,000 5400 Fund Balance $1 ($22,613) - - - - 254 Total Resources: CTE Grants $1 $109,022 $35,000 $35,000 $35,000 $35,000 Fund 254: CTE Grants: Expenditures
Fund 254: CTE Grants: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1131 High School Programs $22,615 $89,344 $33,254 $33,254 $33,254 $33,254 1132 High School Extracurricular - $13,015 - - - - Total Instruction: $22,615 $102,359 $33,254 $33,254 $33,254 $33,254 2520 Fiscal Services - Grant Indirect - $6,582 $1,746 $1,746 $1,746 $1,746 2550 Student Trransportation Services - $81 - - - - Total Support Services - $6,663 $1,746 $1,746 $1,746 $1,746 Fund 254 Total Expenditures: CTE Grants $22,615 $109,022 $35,000 $35,000 $35,000 $35,000 Fund 256: Early Literacy Grant: Resources
Fund 256: Early Literacy Grant: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 3299 Other Restricted Grants-in-aid $238,784 $250,456 $480,370 $373,005 $373,005 $373,005 5400 Fund Balance - - - - - - 256 Total Resources: Early Literacy Grant $238,784 $250,456 $480,370 $373,005 $373,005 $373,005 Fund 256: Early Literacy Grant: Expenditures
Fund 256: Early Literacy Grant: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Instruction $203,913 $226,754 $393,215 $306,505 $306,505 $306,505 Total Instruction: $203,913 $226,754 $393,215 $306,505 $306,505 $306,505 2210 Improvement of Instruction Services - $11,179 $50,000 $50,000 $50,000 $50,000 2230 Assessment & Testing - - $16,500 $16,500 $16,500 $16,500 2240 Instructional Staff Development $22,931 - - - - - 2520 Fiscal Services - Grant Indirect $11,939 $12,523 $20,655 - - - Total Support Services $34,870 $23,702 $87,155 $66,500 $66,500 $66,500 256 Total Requirements: Early Literacy Grant $238,783 $250,456 $480,370 $373,005 $373,005 $373,005 Fund 259: Misc. State Grants: Resources
Fund 259: Misc. State Grants: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1990 Miscellaneous $5,636 - - - - - 2199 Other Intermediate Sources $10,000 - - - - - 3299 Other Restricted Grants-in-aid $701,845 $944,559 $568,916 $689,079 $689,079 $689,079 5200 Interfund Transfers $109,409 - - - - - 5400 Fund Balance $13,949 $104,504 $100,000 - - - 259 Total Resources: Misc. State Grants $840,839 $1,049,063 $668,916 $689,079 $689,079 $689,079 Fund 259: Misc. State Grants: Expenditures
Fund 259: Misc. State Grants: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Instruction $275,280 $270,852 $224,130 $195,740 $195,740 $195,740 1121 Middle/Junior High School Programs $193,106 $322,233 $315,870 $346,923 $346,923 $346,923 1131 High School Programs $3,300 - - - - - 1220 Restrictive Programs for Students with Disabilities $102,824 $18,503 - - - - 1224 Life Skills with Nursing - $6,465 - - - - 1250 Less Restrictive Programs for Students with Disabilities - $11,147 - - - - 1260 Treatment and Habilitation - $1,783 - - - - 1272 Title IA/D - $1,962 - - - - 1280 Alternative Education $40,048 $105,492 - $95,000 $95,000 $95,000 1291 English Language Learner - $446 - - - - 1410 Summer School $6,814 - - - - - Total Instruction: $621,372 $738,884 $540,000 $637,663 $637,663 $637,663 2110 Support Services -Students $29,489 $18,506 $9,969 - - - 2113 Summer School - Elementary $49,837 - - - - - 2120 Guidance Services - $9,769 $18,000 - - - 2140 Psychological Services - $446 - - - - 2150 Speech Pathology and Audiology Services - $2,229 - - - - 2190 Service Direction, Student Support Services $5,306 $1,338 - - - - 2210 Improvement of Instruction Services $10,771 $1,463 - $20,469 $20,469 $20,469 2230 Assessment & Testing $2,149 $5,165 - $7,000 $7,000 $7,000 2520 Fiscal Services - Grant Indirect $9,816 $15,184 $447 $12,947 $12,947 $12,947 2540 Operation and Maintenance of Plant Services - $50,000 $82,000 - - - 2542 Care and Upkeep of Buildings Services $1,093 $10,184 $18,500 $11,000 $11,000 $11,000 Total Support Services: $116,899 $143,782 $128,916 $51,416 $51,416 $51,416 3300 Community Services: ($1,936) - - - - - 259 Total Requirements: Misc. State Grants: $736,335 $882,665 $668,916 $689,079 $689,079 $689,079 Office of the Principal Services
Maintenance
Security Services
Student Transportation Services
Fund 270: Student Services: Resources
Fund 270: Student Services: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1500 Earnings on Investments - - $2,500 $2,500 $2,500 $2,500 1740 Extracurricular Activity Fee Revenue $556,403 $483,549 $499,500 $600,000 $600,000 $600,000 1750 Concessions ($4,615) $28,156 $42,000 $90,000 $90,000 $90,000 1760 Club Fundraising $325,436 $245,599 $225,000 $265,000 $265,000 $265,000 1910 Rentals $38,413 $38,053 $39,000 $37,500 $37,500 $37,500 1920 Contributions, Donations, Fundraising from Private Sources $603,109 $519,407 $420,000 $525,000 $525,000 $525,000 1990 Miscellaneous $93,320 $133,488 $80,000 $80,000 $80,000 $80,000 3299 Other Restricted Grants-in-aid - ($60,606) - $120,000 $120,000 $120,000 5400 Fund Balance $517,898 $849,073 $945,000 $1,080,000 $1,080,000 $1,080,000 270 Total Resources: Student Services: $2,129,963 $2,236,718 $2,253,000 $2,800,000 $2,800,000 $2,800,000 Fund 270: Student Services: Expenditures
Fund 270: Student Services: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Instruction $160,664 $131,869 $213,500 $245,000 $245,000 $245,000 1113 Elementary Extracurricular $1 $4,448 - - - - 1121 Middle/Junior High School Programs $23,871 $30,806 $60,000 $60,000 $60,000 $60,000 1122 Middle/Junior High School Extracurricular $109,499 $96,790 $83,500 $99,404 $99,404 $99,404 1131 High School Programs $21,331 $82,960 $290,000 $375,906 $375,906 $375,906 1132 High School Extracurricular $838,198 $828,303 $747,886 $981,350 $981,350 $981,350 Total Instruction: $1,153,564 $1,175,176 $1,394,886 $1,761,660 $1,761,660 $1,761,660 2115 Student Safety - $591 - - - - 2210 Improvement of Instruction Services $12,615 $2,688 $4,000 $4,000 $4,000 $4,000 2220 Support Services-Instructional Staff $14,328 $4,163 $36,250 $45,750 $45,750 $45,750 2240 Instructional Staff Development $320 $223 - - - - 2410 Office of the Principal Services $7,702 $1,271 - - - - 2520 Fiscal Services $6,563 - $5,800 $7,000 $7,000 $7,000 2540 Operation and Maintenance of Plant Services $501 $933 $142,480 $166,300 $166,300 $166,300 2542 Care and Upkeep of Buildings Services $33,044 $28,437 - $500 $500 $500 2544 Maintenance $3,220 $1,001 - - - - 2550 Student Transportation Services $43,942 $86,348 $51,000 $55,000 $55,000 $55,000 2660 Technology Services - - $21,200 $29,500 $29,500 $29,500 Total Support Services: $122,236 $125,655 $260,730 $308,050 $308,050 $308,050 3190 Other Food Services $1,450 $6,003 - - - - 3300 Community Services - - $34,000 $38,000 $38,000 $38,000 3390 Other Community Services $3,825 $14,400 - - - - Total Enterprise & Community Services: $5,275 $20,403 $34,000 $38,000 $38,000 $38,000 4150 Building Acquisition, Construction, and Improvement Services - - $260,000 $260,000 $260,000 $260,000 Total Facilities Acquisition and Construction: - - $260,000 $260,000 $260,000 $260,000 6000 Planned Reserve (Contingnecy) - - - $432,290 $432,290 $432,290 7000 Unappropriated Ending Fund Balance - - $303,384 - - - Total Reserves: - - $303,384 $432,290 $432,290 $432,290 270 Total Requirements: Student Services: $1,281,076 $1,321,234 $2,253,000 $2,800,000 $2,800,000 $2,800,000 Fund 299: Child Nutrition - Food Services: Resources
Fund 299: Child Nutrition - Food Services: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1610 Daily Sales - Reimburseable Programs $244,290 - - - - - 3102 State School Fund- School Lunch Match $10,135 $10,078 $15,500 $10,000 $10,000 $10,000 3299 Other Restricted Grants-in-aid $88,451 $640,569 $582,044 $582,044 $582,044 $582,044 4500 Restricted Revenue From the Federal Government $854,218 $996,403 $948,355 $950,000 $950,000 $950,000 4900 Revenue on Behlaf of the District $3,256 - - - - - 5200 Interfund Transfers $375,000 $630,000 $397,235 $329,641 $329,641 $329,641 5400 Fund Balance ($267,927) ($299,448) - - - - 299 Total Resources: Child Nutrition Food Services: $1,307,422 $1,977,603 $1,943,134 $1,871,685 $1,871,685 $1,871,685 Fund 299: Child Nutrition - Food Services: Expenditures
Fund 299: Child Nutrition - Food Services: Expenditures Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 3100 Food Services $1,606,871 $1,747,278 $1,929,134 $1,860,685 $1,860,685 $1,860,685 3101 Food Services - Summer Food Service Program - $29,291 $14,000 $11,000 $11,000 $11,000 Total Enterprise & Community Services: $1,606,871 $1,776,569 $1,943,134 $1,871,685 $1,871,685 $1,871,685 299 Total Requirements: Child Nutrition Food Services: $1,606,871 $1,776,569 $1,943,134 $1,871,685 $1,871,685 $1,871,685 -
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Fund 3XX: Debt Service Funds: Resources
Fund 3XX: Debt Service Funds: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1000 Revenue from Local Sources $8,537,770 $8,842,844 $8,915,837 $8,541,862 $8,541,862 $8,541,862 2000 Revenue from Intermediate Sources $4,527 $3,754 - - - - 3000 Revenue from State Sources $105,178 $122,827 $134,000 - - - 5000 Other Sources, Beginning Fund Balances $889,186 $1,079,226 $740,891 $931,672 $931,672 $931,672 Total Resources: Debt Service Funds $9,536,660 $10,048,651 $9,790,728 $9,473,534 $9,473,534 $9,473,534 Fund 3XX: Debt Service Funds: Requirements by Function
Fund 3XX: Debt Service Funds: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 5000 Other Uses (Debt Service, Transfer of Funds) $8,727,434 $8,901,079 $9,215,354 $9,473,534 $9,473,534 $9,473,534 6000 Operating Contingency - - $575,374 - - - Total Requirements by Function: Debt Service Funds $8,727,434 $8,901,079 $9,790,728 $9,473,534 $9,473,534 $9,473,534 Fund 3XX: Debt Service Funds: Requirements by Object
Fund 3XX: Debt Service Funds: Requirements by Object Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 610 Redeption of Principal $7,329,292 $7,629,167 $8,092,758 $8,523,126 $8,523,126 $8,523,126 621 Redemption of Interest $1,398,143 $1,271,912 $1,122,596 $950,408 $950,408 $950,408 Total Other Objects $8,727,434 $8,901,079 $9,215,354 $9,473,534 $9,473,534 $9,473,534 820 Reserved for next year - - $575,374 - - - Total Other Uses of Funds - - $575,374 - - - Total Requirements by Object: Debt Service Funds $8,727,434 $8,901,079 $9,790,728 $9,473,534 $9,473,534 $9,473,534 Fund 310: SHS GO Bond: Resources
Fund 310: SHS GO Bond: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Current Year Taxes $4,309,932 $4,380,648 $4,470,466 $4,165,433 $4,165,433 $4,165,433 1112 Prior Year Taxes $99,196 $105,763 $93,849 $86,795 $86,795 $86,795 1500 Earnings on Investments ($64,420) $12 $27,000 - - - 1190 Penalties & Interest on Taxes $2,300 $1,654 $1,500 $1,377 $1,377 $1,377 2199 Other Intermediate Sources $4,527 $3,754 - - - - 5400 Beginning Fund Balance $336,897 $346,484 $272,000 $380,000 $380,000 $380,000 Total Resources: 310 SHS GO Bond Debt Fund $4,688,432 $4,838,315 $4,864,815 $4,633,605 $4,633,605 $4,633,605 Fund 310: SHS GO Bond: Requirements by Function
Fund 310: SHS GO Bond: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 5110 610- Redeption of Principal $4,210,000 $4,250,000 $4,420,000 $4,590,000 $4,590,000 $4,590,000 621 - Regular Interest $131,949 $108,800 $81,175 $43,605 $43,605 $43,605 7000 Unappropriated Ending Fund Balance - - $363,640 - - - Total Requirements: 310 SHS GO Bond Debt Fund $4,341,949 $4,358,800 $4,864,815 $4,633,605 $4,633,605 $4,633,605 Fund 320: PERS Pension Bond UAL: Resources
Fund 320: PERS Pension Bond UAL: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1500 Earnings on Investments $33,778 $30,461 $21,000 $18,000 $18,000 $18,000 1970 Services Provided Other Funds $4,037,826 $4,125,300 $4,189,772 $4,152,757 $4,152,757 $4,152,757 5400 Beginning Fund Balance $424,053 $515,667 $306,050 $309,000 $309,000 $309,000 Total Resources: 320 PERS Pension Bond UAL Fund $4,495,657 $4,671,427 $4,516,822 $4,479,757 $4,479,757 $4,479,757 Fund 320: PERS Pension Bond UAL: Requirements by Function
Fund 320: PERS Pension Bond UAL: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 5110 610- Redeption of Principal $2,775,000 $3,025,000 $3,305,100 $3,605,000 $3,605,000 $3,605,000 621 - Regular Interest $1,204,991 $1,110,009 $999,988 $874,757 $874,757 $874,757 7000 Unappropriated Ending Fund Balance - - $211,734 - - - Total Requirements: 320 PERS Pension Bond UAL Fund $3,979,991 $4,135,009 $4,516,822 $4,479,757 $4,479,757 $4,479,757 Fund 330: Schlador FFCL Debt Service: Resources
Fund 330: Schlador FFCL Debt Service: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1130 Construction Excise Tax $107,254 $186,606 $105,000 $110,000 $110,000 $110,000 1500 Earnings on Investments $11,904 $12,401 $7,250 $7,500 $7,500 $7,500 5200 Interfund Transfers $125,000 $140,000 $121,620 $92,160 $92,160 $92,160 5400 Beginning Fund Balance $774 $10,271 $800 $25,000 $25,000 $25,000 Total Resources: 330 Schlador FFCL Debt Service Fund $244,931 $349,278 $234,670 $234,660 $234,660 $234,660 Fund 330: Schlador FFCL Debt Service: Requirements by Function
Fund 330: Schlador FFCL Debt Service: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 5110 610- Redeption of Principal $203,676 $207,623 $214,975 $220,851 $220,851 $220,851 621 - Regular Interest $30,984 $27,037 $19,695 $13,809 $13,809 $13,809 Total Requirements: 330 Schlador FFCL Debt Service Fund $234,660 $234,660 $234,670 $234,660 $234,660 $234,660 Fund 340: SB1149 Projects Debt Service Fund: Resources
Fund 340: SB1149 Projects Debt Service Fund: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 3299 Other Restricted Grants $105,178 $122,827 $134,000 - - - 5200 Interfund Transfers - $130,000 $39,536 $125,512 $125,512 $125,512 5400 Beginning Fund Balance $2,461 ($63,196) $885 - - - Total Resources: 340 SB1149 Debt Service Fund $107,639 $189,631 $174,421 $125,512 $125,512 $125,512 Fund 340: SB1149 Projects Debt Service Fund: Requirements by Function
Fund 340: SB1149 Projects Debt Service Fund: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 5110 610- Redeption of Principal $140,616 $146,544 $152,683 $107,275 $107,275 $107,275 621 - Regular Interest $30,219 $26,066 $21,738 $18,237 $18,237 $18,237 Total Requirements: 340 SB1149 Debt Service Fund $170,835 $172,610 $174,421 $125,512 $125,512 $125,512 -
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Fund 4XX Capital Projects Funds: Resources
Fund 4XX Capital Projects Funds: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1000 Revenue from Local Sources $26,824 $13,718 $500 - - - 3000 Revenue from State Sources - $739,688 $1,511,308 $2,500,000 $2,500,000 $2,500,000 5000 Other Sources / Fund Balance $7,030 $33,743 $533,745 $780,000 $780,000 $780,000 Total Resources: Debt Service Funds $33,854 $787,149 $2,045,553 $3,280,000 $3,280,000 $3,280,000 Fund 4XX Capital Projects Funds: Requirements by Function
Fund 4XX Capital Projects Funds: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 2000 Support Services - - $50,000 $330,000 $330,000 $330,000 4000 Facilities Acquisition and Construction $111 $749,201 $1,995,553 $2,950,000 $2,950,000 $2,950,000 Total Requirements by Function: Debt Service Funds $111 $749,201 $2,045,553 $3,280,000 $3,280,000 $3,280,000 Fund 4XX Capital Projects Funds: Requirements by Object
Fund 4XX Capital Projects Funds: Requirements by Object Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 300 Purchased Services - $246,016 $50,000 $2,830,000 $2,830,000 $2,830,000 500 Capital Outlay - $502,374 $1,995,553 $450,000 $450,000 $450,000 600 Other Objects $111 $811 - - - - Total Requirements by Object: Capital Projects Funds $111 $749,201 $2,045,553 $3,280,000 $3,280,000 $3,280,000 Fund 410 Capital Reserve Fund: Resources
Fund 410 Capital Reserve Fund: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 5200 Interfund Transfers - - $500,000 $500,000 $500,000 $500,000 410 Total Resources: Capital Reserve - - $500,000 $500,000 $500,000 $500,000 Fund 410 Capital Reserve Fund: Requirements by Function
Fund 410 Capital Reserve Fund: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 2544 Repairs & Maintenance - - $50,000 $50,000 $50,000 $50,000 4150 Building Acquisition, Construction & Improvement Services - - $450,000 $450,000 $450,000 $450,000 410 Total Expenditures: Capital Reserve - - $500,000 $500,000 $500,000 $500,000 Fund 430 Capital Projects Fund: Resources
Fund 430 Capital Projects Fund: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1000 Interest Earnings $26,824 $13,718 $500 - - - 3000 Revenue from State Sources (grants) - $739,688 $1,511,308 $2,500,000 $2,500,000 $2,500,000 5000 Other Sources, Transfers, Fund Balances $7,030 $33,743 $33,745 $280,000 $280,000 $280,000 430 Total Resources: Capital Projects $33,855 $787,149 $1,545,553 $2,780,000 $2,780,000 $2,780,000 Fund 430 Capital Projects Fund: Requirements by Function
Fund 430 Capital Projects Fund: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 2544 Maintenance - - - $280,000 $280,000 $280,000 4150 Building Acquisition, Construction & Improvement Services $111 $749,201 $1,545,553 $2,500,000 $2,500,000 $2,500,000 430 Total Expenditures: Capital Projects $111 $749,201 $1,545,553 $2,780,000 $2,780,000 $2,780,000 -
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Fund 6XX Internal Funds: Resources
Fund 6XX Internal Funds: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1000 Revenue from Local Sources $201,199 $937,289 $353,569 $353,369 $353,369 $353,369 5000 Other Sources / Fund Balance $185,458 $247,443 $1,013,334 $1,047,000 $1,047,000 $1,047,000 Total Resources: Debt Service Funds $386,658 $1,184,732 $1,366,903 $1,400,369 $1,400,369 $1,400,369 Fund 6XX Internal Funds: Requirements by Function
Fund 6XX Internal Funds: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 2000 Support Services $90,015 $167,964 $439,675 $305,025 $305,025 $305,025 5000 Other Uses Transfers $50,000 - $13,704 - - - 7000 Unappropriated Fund Balance - - $913,524 $1,095,344 $1,095,344 $1,095,344 Total Requirements by Function: Debt Service Funds $140,015 $167,964 $1,366,903 $1,400,369 $1,400,369 $1,400,369 Fund 6XX Internal Funds: Requirements by Object
Fund 6XX Internal Funds: Requirements by Object Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 200 Associated Payroll Costs $51,099 $166,924 $335,000 $150,000 $150,000 $150,000 300 Purchased Services $15,797 $1,040 $94,675 $105,025 $105,025 $105,025 400 Materials & Supplies $13,009 - $5,000 - - - 500 Capital Outlay - - - - - - 600 Other Objects $10,110 - $5,000 $50,000 $50,000 $50,000 700 Transfers $50,000 - $13,704 - - - 800 Other Uses of Funds - - $913,524 $1,095,344 $1,095,344 $1,095,344 Total Requirements by Object: Capital Projects Funds $140,015 $167,964 $1,366,903 $1,400,369 $1,400,369 $1,400,369 Fund 610 Insurance Reserve Fund: Resources
Fund 610 Insurance Reserve Fund: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1500 Earnings on Investments - - $525 $525 $525 $525 1990 Miscellaneous $27,739 $13,248 $12,500 $12,500 $12,500 $12,500 5200 Interfund Transfers - - - $50,000 $50,000 $50,000 5400 Beginning Fund Balance $61,369 $78,496 $90,500 $92,000 $92,000 $92,000 610: Resources: Insurance Reserve $89,108 $91,744 $103,525 $155,025 $155,025 $155,025 Fund 610 Insurance Reserve Fund: Requirements by Function
Fund 610 Insurance Reserve Fund: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 2520 Insurance and Judgments $10,110 - - $50,000 $50,000 $50,000 2540 Operation and Maintenance of Plant Services - - $5,000 - - - 2544 Repairs and Maintenance Services $502 - $98,525 $105,025 $105,025 $105,025 610: Requirements: Insurance Reserve $10,612 - $103,525 $155,025 $155,025 $155,025 Fund 620 Unemployment Reserve Fund: Resources
Fund 620 Unemployment Reserve Fund: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1000 Interest Earnings - - $2,200 $2,000 $2,000 $2,000 1970 Services Provided to Other Funds $145,416 $924,041 - - - - 5400 Fund Balance $111,965 $155,242 $909,130 $605,000 $605,000 $605,000 620 Total Resources: Unemployment Reserve $257,381 $1,079,283 $911,330 $607,000 $607,000 $607,000 Fund 620 Unemployment Reserve Fund: Requirements by Function
Fund 620 Unemployment Reserve Fund: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 2520 Unemployment Compensation $52,139 $167,964 $336,150 $150,000 $150,000 $150,000 5200 Interfund Transfers $50,000 - - - - - 6000 Contingency - - $575,180 $457,000 $457,000 $457,000 620 Total Requirements: Unemployment Reserve $102,139 $167,964 $911,330 $607,000 $607,000 $607,000 Fund 640 PERS Reserve Fund: Resources
Fund 640 PERS Reserve Fund: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1500 Earnings on Interest - - $950 $950 $950 $950 1970 Services Provided to Other Funds - - $337,394 $337,394 $337,394 $337,394 5400 Beginning Fund Balance - - - $300,000 $300,000 $300,000 640 Total Resources: PERS Reserve - - $338,344 $638,344 $638,344 $638,344 Fund 640 PERS Reserve Fund: Requirements by Function
Fund 640 PERS Reserve Fund: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 7000 Unappropriated Ending Fund Balance - - $338,344 $638,344 $638,344 $638,344 640 Total Requirements: PERS Reserve - - $338,344 $638,344 $638,344 $638,344 -
Columns show two prior years of audited actuals, the current year adopted budget, and the 2026-27 proposed, approved, and adopted amounts. Amounts in parentheses are negative.
Fund 7XX Trust Funds: Resources
Fund 7XX Trust Funds: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1000 Revenue from Local Sources $1,291 $19,700 $65,000 $55,000 $55,000 $55,000 2000 Revenue from Intermediate Sources $4,500 - - - - - 3000 Revenue from State Sources $2,103,041 $2,255,474 $2,268,278 $2,369,897 $2,369,897 $2,369,897 5000 Other Sources / Fund Balance $949,473 $1,197,025 $243,265 $1,050,000 $1,050,000 $1,050,000 Total Resources: Fund 7XX, Trust Funds $3,058,305 $3,472,199 $2,576,543 $3,474,897 $3,474,897 $3,474,897 Fund 7XX Trust Funds: Requirements by Function
Fund 7XX Trust Funds: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1000 Instruction $1,183,747 $1,418,582 $1,588,060 $1,517,560 $1,517,560 $1,517,560 2000 Support Services $677,534 $704,253 $716,284 $724,753 $724,753 $724,753 3000 Enterprise & Community Services - $5,628 $24,265 $6,000 $6,000 $6,000 4000 Facilities Acquisition and Construction - - - $650,000 $800,000 $800,000 6000 Contingencies - - $150,000 $476,584 $326,584 $326,584 7000 Unappropriated Ending Fund Balance - - $97,933 $100,000 $100,000 $100,000 Total Requirements by Function: Fund 7XX, Trust Funds $1,861,281 $2,128,463 $2,576,543 $3,474,897 $3,474,897 $3,474,897 Fund 7XX Trust Funds: Requirements by Object
Fund 7XX Trust Funds: Requirements by Object Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 100 Salaries / Wages $1,134,974 $1,319,943 $1,278,938 $1,240,498 $1,240,498 $1,240,498 200 Associated Payroll Costs (Benefits) $505,978 $573,028 $692,495 $647,001 $647,001 $647,001 300 Purchased Services $168,303 $158,897 $244,734 $249,120 $249,120 $249,120 400 Materials & Supplies $25,160 $52,408 $75,446 $74,698 $74,698 $74,698 500 Capital Outlay - - - $650,000 $800,000 $800,000 600 Other Objects $26,866 $24,187 $36,996 $36,996 $36,996 $36,996 800 Other Uses of Funds (Reserves) - - $247,933 $576,584 $426,584 $426,584 Total Requirements by Object: Fund 7XX, Trust Funds $1,861,281 $2,128,463 $2,576,543 $3,474,897 $3,474,897 $3,474,897 Fund 740 Bethany Charter School Fund: Resources
Fund 740 Bethany Charter School Fund: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1920 Contributions from Private Sources - $88 - - - - 1960 Recovery of previous year expenditure - $4,019 - - - - 1980 Fees Charged to Grants $1,042 - - - - - 1990 Miscellaneous - $13,574 - - - - 2199 Other Intermediate Sources $2,000 - - - - - 3101 Stat School Fund - General Support $1,205,897 $1,284,481 $1,248,886 $1,336,261 $1,336,261 $1,336,261 3299 Other Restricted Grants in Aid $41,690 $44,001 $62,546 $62,546 $62,546 $62,546 5400 Fund Balance $635,352 $964,882 $150,000 $1,000,000 $1,000,000 $1,000,000 740: Resources: Bethany Charter School Fund $1,885,982 $2,311,045 $1,461,433 $2,398,807 $2,398,807 $2,398,807 Fund 740 Bethany Charter School Fund: Requirements by Function
Fund 740 Bethany Charter School Fund: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Instruction $405,940 $512,423 $586,995 $550,892 $550,892 $550,892 1121 Middle/Junior High School Programs $168,359 $236,073 $286,049 $282,382 $282,382 $282,382 1122 Middle/Junior High School Extracurricular $6,323 $3,302 $12,670 $10,000 $10,000 $10,000 1280 Alternative Education - - $150 $300 $300 $300 1291 English Language Learner $4,354 $8,036 $9,990 - - - 1410 Summer School - Elementary $1,374 $56,068 - - - - Total Instruction $586,349 $815,902 $895,854 $843,574 $843,574 $843,574 2210 Improvement of Instruction Services $1,088 - $5,000 $3,597 $3,597 $3,597 2240 Instructional Staff Development $462 - - - - - 2310 Board of Education Services $28,398 $19,293 $38,800 $41,800 $41,800 $41,800 2490 Other Support Services-School Administration $246,771 $272,511 $286,950 $280,925 $280,925 $280,925 2520 Fiscal Services $2,085 - $3,127 $3,127 $3,127 $3,127 2540 Operation and Maintenance of Plant Services $18,919 $37,078 $40,901 $55,500 $55,500 $55,500 2542 Care and Upkeep of Buildings Services $31,987 $25,035 $32,700 $35,000 $35,000 $35,000 2544 Repairs & Maintenance Services - $350 - - - - 2550 Student Transportation Services $5,041 $3,345 $6,700 $6,700 $6,700 $6,700 2574 Printing, Publishing, and Duplicating Services - - $1,400 $2,000 $2,000 $2,000 Total Support Services $334,751 $357,612 $415,578 $428,649 $428,649 $428,649 4150 Building Acquisition, Construction, and Improvement Services - - - $650,000 $800,000 $800,000 6110 Contingency - - $150,000 $476,584 $326,584 $326,584 Total Building Acquisitions & Contingencies: - - $150,000 $1,126,584 $1,126,584 $1,126,584 740: Requirements: Bethany Charter School Fund $921,099 $1,173,514 $1,461,433 $2,398,807 $2,398,807 $2,398,807 Fund 760 Community Roots Charter School Fund: Resources
Fund 760 Community Roots Charter School Fund: Resources Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1760 Extracurricular Activities Club Fundraising - - $55,000 $55,000 $55,000 $55,000 1920 Contributions from Private Sources - $1,820 $10,000 - - - 1990 Miscellaneous $249 $200 - - - - 2199 Other Intermediate Sources $2,500 - - - - - 3101 Stat School Fund - General Support $813,764 $926,992 $894,299 $908,544 $908,544 $908,544 3299 Other Restricted Grants in Aid $41,690 - $62,546 $62,546 $62,546 $62,546 5400 Fund Balance $295,856 $213,878 $75,000 $50,000 $50,000 $50,000 760: Resources: Community Roots Charter School Fund $1,154,059 $1,142,889 $1,096,845 $1,076,090 $1,076,090 $1,076,090 Fund 760 Community Roots Charter School Fund: Requirements by Function
Fund 760 Community Roots Charter School Fund: Requirements by Function Code Description 2023-24 Actual 2024-25 Actual 2025-26 Adopted Budget 2026-27 Proposed 2026-27 Approved 2026-27 Adopted 1111 Elementary Instruction $493,368 $544,550 $626,745 $611,973 $611,973 $611,973 1121 Middle/Junior High School Programs $104,029 $58,129 $65,461 $62,013 $62,013 $62,013 Total Instruction $597,398 $602,680 $692,206 $673,986 $673,986 $673,986 2130 Health Services - $8,066 $18,025 $18,025 $18,025 $18,025 2210 Improvement of Instruction Services $1,468 $346 - - - - 2240 Instructional Staff Development $559 $501 $3,000 $3,000 $3,000 $3,000 2310 Board of Education Services $23,906 $20,424 $22,189 $22,189 $22,189 $22,189 2410 Office of the Principal Services $2,432 $2,151 - - - - 2490 Other Support Services-School Administration $240,752 $240,247 $154,182 $149,580 $149,580 $149,580 2520 Fiscal Services - $1,639 $8,366 $8,366 $8,366 $8,366 2540 Operation and Maintenance of Plant Services $70,284 $71,527 $93,944 $93,944 $93,944 $93,944 2550 Student Transportation Services $670 $1,740 $1,000 $1,000 $1,000 $1,000 2660 Technology Services $2,714 - - - - - Total Suport Services $342,783 $346,641 $300,706 $296,104 $296,104 $296,104 3100 Food Services - $5,628 $6,000 $6,000 $6,000 $6,000 7000 Unappropriated Ending Fund Balance - - $97,933 $100,000 $100,000 $100,000 Total Enterprise & Community, Ending Fund Balance - $5,628 $103,933 $106,000 $106,000 $106,000 740: Requirements: Community Roots Charter School Fund $940,181 $954,949 $1,096,845 $1,076,090 $1,076,090 $1,076,090 -
A complete copy of the 2026-27 adopted budget document is on file at the Silver Falls School District Office and is available for review or copying during business hours.
Silver Falls School District 4J District Office
612 Schlador Street, Silverton, OR 97381
Phone: 503-873-5303, extension 1137
Office hours: 7:30 a.m. to 4:00 p.m., Monday through FridayIf you need any part of this budget information in another format, including large print, braille, audio, or an accessible electronic file, or if you need an accommodation to participate in a public meeting, please call 503-873-5303. We will provide it at no cost to you.
The Silver Falls School District budget is prepared and adopted under Oregon Local Budget Law, ORS 294.305 to 294.565.