Employee benefits reach 47 percent of salaries, up from 35 percent two years earlier

What happened

The state-format budget filing tracks benefits as a share of salaries, excluding the pension and social security the state pays on the district's behalf. That share runs 35.19 percent actual in 2023-24, 36.25 percent in 2024-25, 39.87 percent as originally budgeted for 2025-26, 41.71 percent as revised, and 47.40 percent proposed for 2026-27. Out-of-district tuition is climbing at a similar pace, from $9,963,032 actually spent in 2023-24 to $15,394,250 budgeted for 2026-27, a rise of 54 percent, which the audited report attributes to a continuing increase in the share of pupils needing special education services.

Why it matters to families

Benefits and out-of-district tuition are the two costs a district cannot decide not to pay, and both are rising much faster than its revenue. Every dollar they take is a dollar not spent on teaching in the district's own classrooms.

The evidence

The filing records 'Employee Benefits as a percentage of salaries* 35.19% 36.25% 39.87% 41.71% 47.40%' and 'Undistributed Expenditures-Instruction (Tuition) 11-000-100-XXX 12,358,306 15,361,486 15,394,250'.

The source