Litchfield Community School DistrictBudget & Spending

Litchfield, Hillsdale County, Michigan NCES 2621750

litchfieldschools.com ↗
Total revenue · FY2024
$4.4M $4,399,000
Students enrolled
240
Revenue per pupil
$18,329
Local share per pupil
$3,750 14th percentile in MI

Transparency grade C, provisional

Under review

Provisional grade

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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
$2.2M 48.3% of spending
Administration
$249K 5.5% of spending
Per pupil
$18,746 All functions
Instruction — 48.3%Capital Outlay — 14.4%Student Transportation — 8.7%Food Services — 7.4%Instructional Staff Support — 4.3%Operations & Maintenance — 4.2%Business & Central Services — 4.0%School Administration — 3.9%Student Support Services — 3.0%General Administration — 1.6%Total$4.5MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $2,171,000$2.2MCapital OutlayCapital Outlay — $650,000$650KStudent TransportationStudent Transportation — $393,000$393KFood ServicesFood Services — $333,000$333KInstructional Staff Suppo…Instructional Staff Support — $194,000$194KOperations & MaintenanceOperations & Maintenance — $191,000$191KBusiness & Central Servic…Business & Central Services — $181,000$181KSchool AdministrationSchool Administration — $176,000$176KStudent Support ServicesStudent Support Services — $137,000$137KGeneral AdministrationGeneral Administration — $73,000$73.0K
  • Instruction 48.3%
  • Capital Outlay 14.4%
  • Student Transportation 8.7%
  • Food Services 7.4%
  • Instructional Staff Support 4.3%
  • Operations & Maintenance 4.2%
  • Business & Central Services 4.0%
  • School Administration 3.9%
  • Student Support Services 3.0%
  • General Administration 1.6%
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Litchfield Community School District expenditures by function
FunctionAmountPer pupilShare
Instruction $2,171,000 $9,046 48.3%
Capital Outlay $650,000 $2,708 14.4%
Student Transportation $393,000 $1,638 8.7%
Food Services $333,000 $1,388 7.4%
Instructional Staff Support $194,000 $808 4.3%
Operations & Maintenance $191,000 $796 4.2%
Business & Central Services $181,000 $754 4.0%
School Administration $176,000 $733 3.9%
Student Support Services $137,000 $571 3.0%
General Administration $73,000 $304 1.6%
Total $4,499,000 $18,746 100%

NCES F-33 · FY2005–FY2024

How this has changed

Summary Four points on FY2005 to FY2024
  • Operating balance and scale In FY2024 the district reported $4.4M in revenue against $3.8M in current operating spending. It took in $550K more than it spent on operations, a margin of 12.5% of revenue. A further $650K went to capital outlay, 14.3% of total spending, which is typically financed by borrowing rather than out of revenue. This compares revenue with operating cost only; it is not a fund balance and not an audited result.
  • Inflation and real growth Consumer prices rose +60.6% between FY2005 and FY2024. Revenue rose +1.7% and operating spending -6.7% in nominal terms. Revenue trailed inflation, losing +36.7% in purchasing power. Operating spending trailed inflation, losing +41.9% in purchasing power.
  • Enrollment and per-pupil cost Enrollment fell by 269 students, -52.8%. Operating spending per student went from $8,106 to $16,038, +97.8% nominal and +23.2% after inflation.
  • Structural takeaway Revenue grew faster than operating spending, by 8.4 percentage points over the period, with real cost per student rising while enrollment fell, so fewer students are carrying a larger real cost base. These figures describe cost, not performance: the F-33 does not say what a district was funded to do, and this site scores what a district publishes rather than how it spends.

Generated from the figures in the table below, not written by hand and not written by a model. Change the years and it recalculates.

Measure FY2005 FY2024 Change Nominal % Real %
Total revenue $4,326,000 $4,399,000 +$73,000 +1.7% -36.7%
Total expenditure $4,296,000 $4,531,000 +$235,000 +5.5% -34.3%
Revenue per pupil $8,499 $18,329 +$9,830 +115.7% +34.3%
Students enrolled 509 240 -269 -52.8% —
Change since FY2005, every measure on one scale
-100%0%+100%+200%K12 TransparencyTotal revenue, FY2005: $4,326,000 (+0.0%)Total revenue, FY2006: $4,376,000 (+1.2%)Total revenue, FY2007: $4,369,000 (+1.0%)Total revenue, FY2008: $3,976,000 (-8.1%)Total revenue, FY2009: $3,508,000 (-18.9%)Total revenue, FY2010: $3,605,000 (-16.7%)Total revenue, FY2011: $3,471,000 (-19.8%)Total revenue, FY2012: $3,381,000 (-21.8%)Total revenue, FY2013: $3,222,000 (-25.5%)Total revenue, FY2014: $3,194,000 (-26.2%)Total revenue, FY2015: $4,194,000 (-3.1%)Total revenue, FY2016: $3,760,000 (-13.1%)Total revenue, FY2017: $3,507,000 (-18.9%)Total revenue, FY2018: $3,774,000 (-12.8%)Total revenue, FY2019: $3,704,000 (-14.4%)Total revenue, FY2020: $4,163,000 (-3.8%)Total revenue, FY2021: $4,269,000 (-1.3%)Total revenue, FY2022: $4,647,000 (+7.4%)Total revenue, FY2023: $5,319,000 (+23.0%)Total revenue, FY2024: $4,399,000 (+1.7%)Total expenditure, FY2005: $4,296,000 (+0.0%)Total expenditure, FY2006: $4,207,000 (-2.1%)Total expenditure, FY2007: $4,074,000 (-5.2%)Total expenditure, FY2008: $3,700,000 (-13.9%)Total expenditure, FY2009: $3,235,000 (-24.7%)Total expenditure, FY2010: $3,225,000 (-24.9%)Total expenditure, FY2011: $3,065,000 (-28.7%)Total expenditure, FY2012: $3,196,000 (-25.6%)Total expenditure, FY2013: $2,924,000 (-31.9%)Total expenditure, FY2014: $2,954,000 (-31.2%)Total expenditure, FY2015: $3,792,000 (-11.7%)Total expenditure, FY2016: $3,471,000 (-19.2%)Total expenditure, FY2017: $3,567,000 (-17.0%)Total expenditure, FY2018: $3,775,000 (-12.1%)Total expenditure, FY2019: $3,536,000 (-17.7%)Total expenditure, FY2020: $3,634,000 (-15.4%)Total expenditure, FY2021: $3,819,000 (-11.1%)Total expenditure, FY2022: $4,024,000 (-6.3%)Total expenditure, FY2023: $4,517,000 (+5.1%)Total expenditure, FY2024: $4,531,000 (+5.5%)Revenue per pupil, FY2005: $8,499 (+0.0%)Revenue per pupil, FY2006: $8,805 (+3.6%)Revenue per pupil, FY2007: $8,756 (+3.0%)Revenue per pupil, FY2008: $9,817 (+15.5%)Revenue per pupil, FY2009: $9,938 (+16.9%)Revenue per pupil, FY2010: $10,419 (+22.6%)Revenue per pupil, FY2011: $10,061 (+18.4%)Revenue per pupil, FY2012: $10,277 (+20.9%)Revenue per pupil, FY2013: $10,327 (+21.5%)Revenue per pupil, FY2014: $10,718 (+26.1%)Revenue per pupil, FY2015: $16,008 (+88.3%)Revenue per pupil, FY2016: $15,161 (+78.4%)Revenue per pupil, FY2017: $15,314 (+80.2%)Revenue per pupil, FY2018: $15,992 (+88.2%)Revenue per pupil, FY2019: $14,469 (+70.2%)Revenue per pupil, FY2020: $14,455 (+70.1%)Revenue per pupil, FY2021: $15,192 (+78.8%)Revenue per pupil, FY2022: $17,873 (+110.3%)Revenue per pupil, FY2023: $21,191 (+149.3%)Revenue per pupil, FY2024: $18,329 (+115.7%)Students enrolled, FY2005: 509 (+0.0%)Students enrolled, FY2006: 497 (-2.4%)Students enrolled, FY2007: 499 (-2.0%)Students enrolled, FY2008: 405 (-20.4%)Students enrolled, FY2009: 353 (-30.6%)Students enrolled, FY2010: 346 (-32.0%)Students enrolled, FY2011: 345 (-32.2%)Students enrolled, FY2012: 329 (-35.4%)Students enrolled, FY2013: 312 (-38.7%)Students enrolled, FY2014: 298 (-41.5%)Students enrolled, FY2015: 262 (-48.5%)Students enrolled, FY2016: 248 (-51.3%)Students enrolled, FY2017: 229 (-55.0%)Students enrolled, FY2018: 236 (-53.6%)Students enrolled, FY2019: 256 (-49.7%)Students enrolled, FY2020: 288 (-43.4%)Students enrolled, FY2021: 281 (-44.8%)Students enrolled, FY2022: 260 (-48.9%)Students enrolled, FY2023: 251 (-50.7%)Students enrolled, FY2024: 240 (-52.8%)+115.7%+60.6%+5.5%+1.7%-52.8%'05'08'11'14'17'20'23'24Inflation baseline (+60.6% cumulative)Total revenueTotal expenditureRevenue per pupilStudents enrolled

Percent change from each measure's FY2005 level. Dollar figures are nominal as filed; the real column removes inflation using CPI-U, U.S. city average, all items, annual average (BLS). The dashed line is that same inflation curve, so a dollar line above it gained purchasing power and one below it lost. It does not apply to enrollment. Hover any point for the underlying number.

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100-point rubric

What Litchfield Community 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.