South Humbolot Jt Unified School DistrictBudget & Spending

Miranda, Humboldt County, California NCES 0637590

sohumusd.com ↗
Total revenue · FY2024
$18.8M $18,787,000
Students enrolled
645
Revenue per pupil
$29,127
Local share per pupil
$12,757 71th percentile in CA

Transparency grade C, provisional

Under review

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NCES F-33 · FY2024

Where the money goes

Operating and capital spending from the federal expenditure survey, rolled up by function. Aggregate categories only: no individual payees or contracts are shown.

Instruction
$7.2M 50.8% of spending
Administration
$647K 4.5% of spending
Per pupil
$22,088 All functions
Instruction — 50.8%Operations & Maintenance — 9.7%Student Transportation — 9.7%Business & Central Services — 8.7%Instructional Staff Support — 5.3%Food Services — 5.0%Student Support Services — 4.7%School Administration — 3.0%General Administration — 1.5%Capital Outlay — 1.1%Other Support Services — 0.4%Total$14.2MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $7,234,000$7.2MOperations & MaintenanceOperations & Maintenance — $1,389,000$1.4MStudent TransportationStudent Transportation — $1,381,000$1.4MBusiness & Central Servic…Business & Central Services — $1,238,000$1.2MInstructional Staff Suppo…Instructional Staff Support — $758,000$758KFood ServicesFood Services — $709,000$709KStudent Support ServicesStudent Support Services — $674,000$674KSchool AdministrationSchool Administration — $427,000$427KGeneral AdministrationGeneral Administration — $220,000$220KCapital OutlayCapital Outlay — $159,000$159KOther Support ServicesOther Support Services — $58,000$58.0K
  • Instruction 50.8%
  • Operations & Maintenance 9.7%
  • Student Transportation 9.7%
  • Business & Central Services 8.7%
  • Instructional Staff Support 5.3%
  • Food Services 5.0%
  • Student Support Services 4.7%
  • School Administration 3.0%
  • General Administration 1.5%
  • Capital Outlay 1.1%
  • Other Support Services 0.4%
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South Humbolot Jt Unified School District expenditures by function
FunctionAmountPer pupilShare
Instruction $7,234,000 $11,216 50.8%
Operations & Maintenance $1,389,000 $2,153 9.7%
Student Transportation $1,381,000 $2,141 9.7%
Business & Central Services $1,238,000 $1,919 8.7%
Instructional Staff Support $758,000 $1,175 5.3%
Food Services $709,000 $1,099 5.0%
Student Support Services $674,000 $1,045 4.7%
School Administration $427,000 $662 3.0%
General Administration $220,000 $341 1.5%
Capital Outlay $159,000 $247 1.1%
Other Support Services $58,000 $90 0.4%
Total $14,247,000 $22,088 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $9,909,000 $18,787,000 +$8,878,000 +89.6%
Total expenditure $12,451,000 $15,056,000 +$2,605,000 +20.9%
Revenue per pupil $12,769 $29,127 +$16,358 +128.1%
Students enrolled 776 645 -131 -16.9%
Change since FY2015, every measure on one scale
-50%0%+50%+100%+150%K12 TransparencyTotal revenue, FY2015: $9,909,000 (+0.0%)Total revenue, FY2016: $11,181,000 (+12.8%)Total revenue, FY2017: $11,736,000 (+18.4%)Total revenue, FY2018: $10,933,000 (+10.3%)Total revenue, FY2019: $12,020,000 (+21.3%)Total revenue, FY2020: $11,701,000 (+18.1%)Total revenue, FY2021: $18,866,000 (+90.4%)Total revenue, FY2022: $14,903,000 (+50.4%)Total revenue, FY2023: $19,467,000 (+96.5%)Total revenue, FY2024: $18,787,000 (+89.6%)Total expenditure, FY2015: $12,451,000 (+0.0%)Total expenditure, FY2016: $10,924,000 (-12.3%)Total expenditure, FY2017: $16,052,000 (+28.9%)Total expenditure, FY2018: $18,575,000 (+49.2%)Total expenditure, FY2019: $14,071,000 (+13.0%)Total expenditure, FY2020: $10,955,000 (-12.0%)Total expenditure, FY2021: $11,163,000 (-10.3%)Total expenditure, FY2022: $12,716,000 (+2.1%)Total expenditure, FY2023: $14,098,000 (+13.2%)Total expenditure, FY2024: $15,056,000 (+20.9%)Revenue per pupil, FY2015: $12,769 (+0.0%)Revenue per pupil, FY2016: $13,976 (+9.5%)Revenue per pupil, FY2017: $15,711 (+23.0%)Revenue per pupil, FY2018: $13,857 (+8.5%)Revenue per pupil, FY2019: $15,816 (+23.9%)Revenue per pupil, FY2020: $15,098 (+18.2%)Revenue per pupil, FY2021: $28,327 (+121.8%)Revenue per pupil, FY2022: $21,661 (+69.6%)Revenue per pupil, FY2023: $27,496 (+115.3%)Revenue per pupil, FY2024: $29,127 (+128.1%)Students enrolled, FY2015: 776 (+0.0%)Students enrolled, FY2016: 800 (+3.1%)Students enrolled, FY2017: 747 (-3.7%)Students enrolled, FY2018: 789 (+1.7%)Students enrolled, FY2019: 760 (-2.1%)Students enrolled, FY2020: 775 (-0.1%)Students enrolled, FY2021: 666 (-14.2%)Students enrolled, FY2022: 688 (-11.3%)Students enrolled, FY2023: 708 (-8.8%)Students enrolled, FY2024: 645 (-16.9%)+128.1%+89.6%+20.9%-16.9%'15'18'21'24Total revenueTotal expenditureRevenue per pupilStudents enrolled

Percent change from each measure's FY2015 level. Nominal dollars as filed, not adjusted for inflation. Hover any point for the underlying number.

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100-point rubric

What South Humbolot Jt Unified School District needs for an A

  • Public check register

    14 pts

    Every disbursement published with payee category, date, amount, and fund, updated at least quarterly.

    A check register records where money actually went, rather than where it was budgeted to go.

  • Annual financial audit

    6 pts

    A current Annual Comprehensive Financial Report with the independent auditor opinion attached.

    A financial audit confirms the statements are accurately presented. Most states require one, so it is a floor rather than a distinction.

  • Performance or efficiency audit

    5 pts

    An independent review of whether spending achieved its stated purpose, published within the last three years.

    A financial audit asks whether the numbers are right. A performance audit asks whether the money did what it was meant to do, which is the question a taxpayer is usually asking.

  • Line-item adopted budget

    11 pts

    The adopted budget broken out by function and object code, not a summary presentation.

    Function and object detail is what allows classroom and central office spending to be compared.

  • Purchasing card transactions

    9 pts

    Purchasing and credit card transaction detail with merchant category, date, and amount.

    Card purchases sit outside the standard purchase-order process, so separate disclosure is what makes them reviewable.

  • Payment history by category

    9 pts

    Cumulative payments grouped by spending category, covering at least one full fiscal year.

    Category totals show concentration and recurring commitments that individual payments do not.

  • Machine-readable data

    9 pts

    Financial data offered as CSV, XLSX, JSON, or an open API rather than scanned images.

    A scanned PDF is technically public and practically difficult to analyse. Open formats make review possible.

  • Compensation schedule

    7 pts

    Current salary schedules and aggregate administrator compensation bands, including stipends.

    Payroll is the largest line in most district budgets, so schedule-level disclosure covers the bulk of spending.

  • Bond and capital disclosure

    7 pts

    Bond program spending reported against the specific projects voters approved, with remaining balances.

    Bond funds are borrowed against future taxes and authorised for a named project list, so reporting against that list closes the loop.

  • Board minutes and agendas

    7 pts

    Minutes and agenda packets posted together with the financial exhibits that were voted on.

    The vote and its attachment are what connect a decision to the money it moved.

  • Contracts posted

    6 pts

    Executed contracts and amendments above the district bid threshold, posted in full.

    A payment shows the amount. The contract shows what was promised in return.

  • Direct download, no request

    6 pts

    Core financial records download directly, with no records request, login, or fee.

    Publishing a record and releasing it on request are different levels of disclosure.

  • Published records process

    4 pts

    A public records page naming the responsible officer, the statutory timeline, and any fees.

    A documented process tells a requester what to expect before they file.

No items have been checked yet. These fill in as each record is located and verified.