Pleasant Valley School DistrictBudget & Spending

Brodheadsville, Monroe County, Pennsylvania NCES 4219290

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Total revenue · FY2024
$123M $122,730,000
Students enrolled
4,100
Revenue per pupil
$29,934
Local share per pupil
$15,436 70th percentile in PA

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
$55.6M 56.7% of spending
Administration
$4.3M 4.4% of spending
Per pupil
$23,884 All functions
Instruction — 56.7%Student Transportation — 10.6%Business & Central Services — 8.5%Capital Outlay — 6.5%Student Support Services — 5.0%Instructional Staff Support — 3.2%Operations & Maintenance — 2.6%Food Services — 2.5%School Administration — 2.2%General Administration — 2.1%Total$97.9MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $55,565,000$55.6MStudent TransportationStudent Transportation — $10,409,000$10.4MBusiness & Central Servic…Business & Central Services — $8,295,000$8.3MCapital OutlayCapital Outlay — $6,392,000$6.4MStudent Support ServicesStudent Support Services — $4,909,000$4.9MInstructional Staff Suppo…Instructional Staff Support — $3,138,000$3.1MOperations & MaintenanceOperations & Maintenance — $2,530,000$2.5MFood ServicesFood Services — $2,419,000$2.4MSchool AdministrationSchool Administration — $2,195,000$2.2MGeneral AdministrationGeneral Administration — $2,073,000$2.1M
  • Instruction 56.7%
  • Student Transportation 10.6%
  • Business & Central Services 8.5%
  • Capital Outlay 6.5%
  • Student Support Services 5.0%
  • Instructional Staff Support 3.2%
  • Operations & Maintenance 2.6%
  • Food Services 2.5%
  • School Administration 2.2%
  • General Administration 2.1%
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Pleasant Valley School District expenditures by function
FunctionAmountPer pupilShare
Instruction $55,565,000 $13,552 56.7%
Student Transportation $10,409,000 $2,539 10.6%
Business & Central Services $8,295,000 $2,023 8.5%
Capital Outlay $6,392,000 $1,559 6.5%
Student Support Services $4,909,000 $1,197 5.0%
Instructional Staff Support $3,138,000 $765 3.2%
Operations & Maintenance $2,530,000 $617 2.6%
Food Services $2,419,000 $590 2.5%
School Administration $2,195,000 $535 2.2%
General Administration $2,073,000 $506 2.1%
Total $97,925,000 $23,884 100%

NCES F-33 · FY2005–FY2024

How this has changed

Measure FY2005 FY2024 Change Nominal % Real %
Total revenue $66,411,000 $122,730,000 +$56,319,000 +84.8% +15.1%
Total expenditure $61,026,000 $105,372,000 +$44,346,000 +72.7% +7.5%
Revenue per pupil $9,455 $29,934 +$20,479 +216.6% +97.1%
Students enrolled 7,024 4,100 -2,924 -41.6% —
Change since FY2005, every measure on one scale
-100%0%+100%+200%+300%K12 TransparencyTotal revenue, FY2005: $66,411,000 (+0.0%)Total revenue, FY2006: $73,472,000 (+10.6%)Total revenue, FY2007: $79,953,000 (+20.4%)Total revenue, FY2008: $80,229,000 (+20.8%)Total revenue, FY2009: $90,102,000 (+35.7%)Total revenue, FY2010: $91,768,000 (+38.2%)Total revenue, FY2011: $91,351,000 (+37.6%)Total revenue, FY2012: $89,624,000 (+35.0%)Total revenue, FY2013: $91,281,000 (+37.4%)Total revenue, FY2014: $92,777,000 (+39.7%)Total revenue, FY2015: $94,454,000 (+42.2%)Total revenue, FY2016: $96,670,000 (+45.6%)Total revenue, FY2017: $98,865,000 (+48.9%)Total revenue, FY2018: $100,842,000 (+51.8%)Total revenue, FY2019: $101,296,000 (+52.5%)Total revenue, FY2020: $100,404,000 (+51.2%)Total revenue, FY2021: $104,738,000 (+57.7%)Total revenue, FY2022: $105,985,000 (+59.6%)Total revenue, FY2023: $114,670,000 (+72.7%)Total revenue, FY2024: $122,730,000 (+84.8%)Total expenditure, FY2005: $61,026,000 (+0.0%)Total expenditure, FY2006: $71,790,000 (+17.6%)Total expenditure, FY2007: $74,870,000 (+22.7%)Total expenditure, FY2008: $77,201,000 (+26.5%)Total expenditure, FY2009: $98,653,000 (+61.7%)Total expenditure, FY2010: $92,117,000 (+50.9%)Total expenditure, FY2011: $83,385,000 (+36.6%)Total expenditure, FY2012: $83,120,000 (+36.2%)Total expenditure, FY2013: $89,719,000 (+47.0%)Total expenditure, FY2014: $86,759,000 (+42.2%)Total expenditure, FY2015: $87,322,000 (+43.1%)Total expenditure, FY2016: $89,520,000 (+46.7%)Total expenditure, FY2017: $92,341,000 (+51.3%)Total expenditure, FY2018: $93,547,000 (+53.3%)Total expenditure, FY2019: $100,025,000 (+63.9%)Total expenditure, FY2020: $101,268,000 (+65.9%)Total expenditure, FY2021: $107,050,000 (+75.4%)Total expenditure, FY2022: $102,264,000 (+67.6%)Total expenditure, FY2023: $98,202,000 (+60.9%)Total expenditure, FY2024: $105,372,000 (+72.7%)Revenue per pupil, FY2005: $9,455 (+0.0%)Revenue per pupil, FY2006: $10,559 (+11.7%)Revenue per pupil, FY2007: $11,720 (+24.0%)Revenue per pupil, FY2008: $12,538 (+32.6%)Revenue per pupil, FY2009: $14,076 (+48.9%)Revenue per pupil, FY2010: $15,594 (+64.9%)Revenue per pupil, FY2011: $15,788 (+67.0%)Revenue per pupil, FY2012: $15,902 (+68.2%)Revenue per pupil, FY2013: $16,795 (+77.6%)Revenue per pupil, FY2014: $17,811 (+88.4%)Revenue per pupil, FY2015: $18,929 (+100.2%)Revenue per pupil, FY2016: $20,228 (+113.9%)Revenue per pupil, FY2017: $21,125 (+123.4%)Revenue per pupil, FY2018: $21,903 (+131.7%)Revenue per pupil, FY2019: $22,401 (+136.9%)Revenue per pupil, FY2020: $22,855 (+141.7%)Revenue per pupil, FY2021: $27,621 (+192.1%)Revenue per pupil, FY2022: $26,208 (+177.2%)Revenue per pupil, FY2023: $27,705 (+193.0%)Revenue per pupil, FY2024: $29,934 (+216.6%)Students enrolled, FY2005: 7,024 (+0.0%)Students enrolled, FY2006: 6,958 (-0.9%)Students enrolled, FY2007: 6,822 (-2.9%)Students enrolled, FY2008: 6,399 (-8.9%)Students enrolled, FY2009: 6,401 (-8.9%)Students enrolled, FY2010: 5,885 (-16.2%)Students enrolled, FY2011: 5,786 (-17.6%)Students enrolled, FY2012: 5,636 (-19.8%)Students enrolled, FY2013: 5,435 (-22.6%)Students enrolled, FY2014: 5,209 (-25.8%)Students enrolled, FY2015: 4,990 (-29.0%)Students enrolled, FY2016: 4,779 (-32.0%)Students enrolled, FY2017: 4,680 (-33.4%)Students enrolled, FY2018: 4,604 (-34.5%)Students enrolled, FY2019: 4,522 (-35.6%)Students enrolled, FY2020: 4,393 (-37.5%)Students enrolled, FY2021: 3,792 (-46.0%)Students enrolled, FY2022: 4,044 (-42.4%)Students enrolled, FY2023: 4,139 (-41.1%)Students enrolled, FY2024: 4,100 (-41.6%)+216.6%+84.8%+72.7%+60.6%-41.6%'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 Pleasant Valley 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.