Salem City School DistrictBudget & Spending

Salem, Columbiana County, Ohio NCES 3910006

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Total revenue · FY2024
$34.1M $34,095,000
Students enrolled
1,940
Revenue per pupil
$17,575
Local share per pupil
$8,207 40th percentile in OH

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
$16.4M 59.0% of spending
Administration
$966K 3.5% of spending
Per pupil
$14,331 All functions
Instruction — 59.0%Student Transportation — 7.6%Capital Outlay — 7.3%Student Support Services — 6.9%Operations & Maintenance — 5.7%Instructional Staff Support — 3.7%Food Services — 3.3%Business & Central Services — 2.9%General Administration — 2.1%School Administration — 1.4%Total$27.8MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $16,406,000$16.4MStudent TransportationStudent Transportation — $2,124,000$2.1MCapital OutlayCapital Outlay — $2,029,000$2.0MStudent Support ServicesStudent Support Services — $1,908,000$1.9MOperations & MaintenanceOperations & Maintenance — $1,594,000$1.6MInstructional Staff Suppo…Instructional Staff Support — $1,041,000$1.0MFood ServicesFood Services — $915,000$915KBusiness & Central Servic…Business & Central Services — $819,000$819KGeneral AdministrationGeneral Administration — $589,000$589KSchool AdministrationSchool Administration — $377,000$377K
  • Instruction 59.0%
  • Student Transportation 7.6%
  • Capital Outlay 7.3%
  • Student Support Services 6.9%
  • Operations & Maintenance 5.7%
  • Instructional Staff Support 3.7%
  • Food Services 3.3%
  • Business & Central Services 2.9%
  • General Administration 2.1%
  • School Administration 1.4%
Reported separately from the chart above Interest on Debt: $489,000 Debt service is not operating spending and is not comparable between districts, so it sits outside the chart. In some states, recapture payments are reported in this federal variable as well.
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Salem City School District expenditures by function
FunctionAmountPer pupilShare
Instruction $16,406,000 $8,457 59.0%
Student Transportation $2,124,000 $1,095 7.6%
Capital Outlay $2,029,000 $1,046 7.3%
Student Support Services $1,908,000 $984 6.9%
Operations & Maintenance $1,594,000 $822 5.7%
Instructional Staff Support $1,041,000 $537 3.7%
Food Services $915,000 $472 3.3%
Business & Central Services $819,000 $422 2.9%
General Administration $589,000 $304 2.1%
School Administration $377,000 $194 1.4%
Total $27,802,000 $14,331 100%

NCES F-33 · FY2005–FY2024

How this has changed

Measure FY2005 FY2024 Change Nominal % Real %
Total revenue $20,910,000 $34,095,000 +$13,185,000 +63.1% +1.5%
Total expenditure $21,222,000 $29,233,000 +$8,011,000 +37.7% -14.2%
Revenue per pupil $8,709 $17,575 +$8,866 +101.8% +25.6%
Students enrolled 2,401 1,940 -461 -19.2% —
Change since FY2005, every measure on one scale
-50%0%+50%+100%+150%K12 TransparencyTotal revenue, FY2005: $20,910,000 (+0.0%)Total revenue, FY2006: $21,491,000 (+2.8%)Total revenue, FY2007: $21,846,000 (+4.5%)Total revenue, FY2008: $22,687,000 (+8.5%)Total revenue, FY2009: $22,652,000 (+8.3%)Total revenue, FY2010: $23,164,000 (+10.8%)Total revenue, FY2011: $23,391,000 (+11.9%)Total revenue, FY2012: $22,407,000 (+7.2%)Total revenue, FY2013: $22,067,000 (+5.5%)Total revenue, FY2014: $22,436,000 (+7.3%)Total revenue, FY2015: $22,864,000 (+9.3%)Total revenue, FY2016: $23,783,000 (+13.7%)Total revenue, FY2017: $23,855,000 (+14.1%)Total revenue, FY2018: $24,494,000 (+17.1%)Total revenue, FY2019: $25,578,000 (+22.3%)Total revenue, FY2020: $24,970,000 (+19.4%)Total revenue, FY2021: $27,158,000 (+29.9%)Total revenue, FY2022: $28,355,000 (+35.6%)Total revenue, FY2023: $30,145,000 (+44.2%)Total revenue, FY2024: $34,095,000 (+63.1%)Total expenditure, FY2005: $21,222,000 (+0.0%)Total expenditure, FY2006: $22,649,000 (+6.7%)Total expenditure, FY2007: $20,446,000 (-3.7%)Total expenditure, FY2008: $20,182,000 (-4.9%)Total expenditure, FY2009: $19,429,000 (-8.4%)Total expenditure, FY2010: $20,529,000 (-3.3%)Total expenditure, FY2011: $23,281,000 (+9.7%)Total expenditure, FY2012: $21,517,000 (+1.4%)Total expenditure, FY2013: $21,308,000 (+0.4%)Total expenditure, FY2014: $20,383,000 (-4.0%)Total expenditure, FY2015: $20,474,000 (-3.5%)Total expenditure, FY2016: $21,508,000 (+1.3%)Total expenditure, FY2017: $22,893,000 (+7.9%)Total expenditure, FY2018: $23,336,000 (+10.0%)Total expenditure, FY2019: $23,773,000 (+12.0%)Total expenditure, FY2020: $25,063,000 (+18.1%)Total expenditure, FY2021: $25,440,000 (+19.9%)Total expenditure, FY2022: $26,286,000 (+23.9%)Total expenditure, FY2023: $27,792,000 (+31.0%)Total expenditure, FY2024: $29,233,000 (+37.7%)Revenue per pupil, FY2005: $8,709 (+0.0%)Revenue per pupil, FY2006: $9,196 (+5.6%)Revenue per pupil, FY2007: $9,858 (+13.2%)Revenue per pupil, FY2008: $10,596 (+21.7%)Revenue per pupil, FY2009: $10,927 (+25.5%)Revenue per pupil, FY2010: $11,372 (+30.6%)Revenue per pupil, FY2011: $11,224 (+28.9%)Revenue per pupil, FY2012: $10,604 (+21.8%)Revenue per pupil, FY2013: $10,764 (+23.6%)Revenue per pupil, FY2014: $10,823 (+24.3%)Revenue per pupil, FY2015: $11,104 (+27.5%)Revenue per pupil, FY2016: $11,540 (+32.5%)Revenue per pupil, FY2017: $11,408 (+31.0%)Revenue per pupil, FY2018: $11,581 (+33.0%)Revenue per pupil, FY2019: $12,274 (+40.9%)Revenue per pupil, FY2020: $12,523 (+43.8%)Revenue per pupil, FY2021: $14,086 (+61.7%)Revenue per pupil, FY2022: $14,534 (+66.9%)Revenue per pupil, FY2023: $15,587 (+79.0%)Revenue per pupil, FY2024: $17,575 (+101.8%)Students enrolled, FY2005: 2,401 (+0.0%)Students enrolled, FY2006: 2,337 (-2.7%)Students enrolled, FY2007: 2,216 (-7.7%)Students enrolled, FY2008: 2,141 (-10.8%)Students enrolled, FY2009: 2,073 (-13.7%)Students enrolled, FY2010: 2,037 (-15.2%)Students enrolled, FY2011: 2,084 (-13.2%)Students enrolled, FY2012: 2,113 (-12.0%)Students enrolled, FY2013: 2,050 (-14.6%)Students enrolled, FY2014: 2,073 (-13.7%)Students enrolled, FY2015: 2,059 (-14.2%)Students enrolled, FY2016: 2,061 (-14.2%)Students enrolled, FY2017: 2,091 (-12.9%)Students enrolled, FY2018: 2,115 (-11.9%)Students enrolled, FY2019: 2,084 (-13.2%)Students enrolled, FY2020: 1,994 (-17.0%)Students enrolled, FY2021: 1,928 (-19.7%)Students enrolled, FY2022: 1,951 (-18.7%)Students enrolled, FY2023: 1,934 (-19.5%)Students enrolled, FY2024: 1,940 (-19.2%)+101.8%+63.1%+60.6%+37.7%-19.2%'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 Salem City 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.