District Directory › Gogebic County (ISD 27) › Bessemer Area School District (27010)

Bessemer Area School District

State Code: 27010 • ISD: ISD 27 (Gogebic) • County: Gogebic • Locale: N
View Gogebic Regional Peers →
⚠ Financial Reporting Notice: Audited FY 2025 financial records for Bessemer Area School District were not finalized or are pending with the Michigan Department of Education (MDE). Operating expenditure and reserve figures reflect the most recently finalized filing period.
Students Student Enrollment (MCL 388.1606) Official state pupil membership weighting 90% Fall count (342) and 10% previous Spring count (326). View in Glossary →
340 pupils
10-Yr Net: -53
Classroom Teachers Classroom Teachers (REP) Full-time equivalent certified classroom instructional staff reported in the audited CEPI Registry of Educational Personnel. View in Glossary →
25 Teachers
Ratio: 13.8:1 (pupils/teacher)
Operating Spending General Operating Spending (Fund 11) Bulletin 1022 Current Operating Expenditures (COE) isolating day-to-day operations and classroom delivery from capital facility debt. View in Glossary →
Pending MDE Filing
FY 2025 financial audit pending
Direct Instruction Direct Classroom Instruction Share of Current Operating Expenditures (Bulletin 1014 Functions 110, 120 & 130) dedicated directly to classroom teachers, teaching aides, textbooks, and instructional supplies. View in Glossary →
Pending MDE Filing
Instructional breakdown pending
General Fund Reserve General Fund Reserve (Audited MDE Bulletin 1014) Total ending Fund 11 equity relative to annual operating expenditures under MCL 380.1219. Accounting Note: When total reserve equity exceeds 50%, the balance typically includes substantial multi-year capital commitments, bond obligations, or federal grant encumbrances (GASB 54) rather than liquid unencumbered operating cash. Learn about GASB 54 classifications →
N/A
N/A

Peer Benchmarks & Operational Indicators

Staffing ratios, facility capacity, and financial indicators benchmarked against peer cohorts (FY 2025)
Benchmark Against:
Operational Metric & Statutory Standard Bessemer Area School District Peer Benchmark (MDE Group N Median) Peer Benchmark (ISD 27 Median) Peer Benchmark (Statewide Median)
Student-to-Teacher Ratio Pupil-to-Teacher Ratio Blended enrollment divided by certificated classroom teachers (audited CEPI REP). View in Glossary →
Blended Pupils ÷ Teacher FTE (MDE Bulletin 1014 / REP)
 13.8:1
Median: 14.9:1 -7.4% vs. Peer Median
13.8:1 vs 14.9:1 peer median (-7.4%). Reflects fewer pupils per certified classroom teacher.
Median: 13.8:1 — 0.0% In-Line (±5%)
13.8:1 vs 13.8:1 peer median (0.0%). Staffing ratio is in-line with peer median.
Median: 19.1:1 -27.7% vs. Peer Median
13.8:1 vs 19.1:1 peer median (-27.7%). Reflects fewer pupils per certified classroom teacher.
Classroom Instruction Spend Per Pupil Classroom Instruction Spend Per Pupil MDE Bulletin 1014 / Bulletin 1022 Functions 110, 120, 130: Direct classroom instruction per pupil on teachers, aides, textbooks, and teaching supplies. View in Glossary →
MDE Bulletin 1014 / Bulletin 1022 (Functions 110, 120, 130)
 $0.00
Median: $10,010.00 -100.0% vs. Peer Median
$0/pupil vs $10,010 peer median (-$10,010 / -100.0%). Direct classroom instruction spending (Functions 110, 120, 130).
Median: $9,854.00 -100.0% vs. Peer Median
$0/pupil vs $9,854 peer median (-$9,854 / -100.0%). Direct classroom instruction spending (Functions 110, 120, 130).
Median: $9,193.00 -100.0% vs. Peer Median
$0/pupil vs $9,193 peer median (-$9,193 / -100.0%). Direct classroom instruction spending (Functions 110, 120, 130).
Administration Spend Per Pupil Administration Spend Per Pupil MDE Bulletin 1014 / Bulletin 1022 Combined Functions 230 & 240: Superintendent, board of education, legal, audit, building principals, and office staff. View in Glossary →
MDE Bulletin 1014 / Bulletin 1022 (Combined Functions 230 & 240)
 $0.00
Median: $2,806.07 -100.0% vs. Peer Median
$0/pupil vs $2,806 peer median (-$2,806 / -100.0%). Reflects per-pupil distribution of central office and building administration.
Median: $2,227.92 -100.0% vs. Peer Median
$0/pupil vs $2,228 peer median (-$2,228 / -100.0%). Reflects per-pupil distribution of central office and building administration.
Median: $1,971.14 -100.0% vs. Peer Median
$0/pupil vs $1,971 peer median (-$1,971 / -100.0%). Reflects per-pupil distribution of central office and building administration.
Operating Spend Per Student (COE) Current Operating Expenditures (COE) MDE Bulletin 1014 / Bulletin 1022 standard for day-to-day operations per student (Functions 100 + 200), strictly excluding capital bond debt and facility construction. View in Glossary →
MDE Bulletin 1014 / Bulletin 1022 Current Operating Expenditures
 $0.00
Median: $16,026.00 -100.0% vs. Peer Median
$0/pupil vs $16,026 peer median (-$16,026 / -100.0%). Total current operating expenditures per pupil.
Median: $16,054.00 -100.0% vs. Peer Median
$0/pupil vs $16,054 peer median (-$16,054 / -100.0%). Total current operating expenditures per pupil.
Median: $14,814.00 -100.0% vs. Peer Median
$0/pupil vs $14,814 peer median (-$14,814 / -100.0%). Total current operating expenditures per pupil.
General Fund Reserve Margin General Fund Reserve Margin Total ending General Fund (Fund 11) equity expressed as a percentage of total current operating expenditures under MCL 380.1219 fiscal monitoring. View in Glossary →
MDE Bulletin 1014 Table 3 / MCL 380.1219
 N/A
Insufficient Cohort Size (n < 3)
Cohort sample size too small for statistical median. Switch to ISD or Statewide comparison.
Insufficient Cohort Size (n < 3)
Cohort sample size too small for statistical median. Switch to ISD or Statewide comparison.
Insufficient Cohort Size (n < 3)
Cohort sample size too small for statistical median. Switch to ISD or Statewide comparison.
Source: Audited Michigan Department of Education (MDE) Bulletin 1014 & Bulletin 1022 Standards, CEPI REP Staffing Census, and CEPI Pupil Accounting. Audited FY 2025. Indicators benchmarked against peer cohorts.

Standardized Operational Spending & Classroom Investment

Audited operational expenditures and categorical funding allocations (FY 2025)

⚠ FY 2025 functional expenditure breakdown pending state financial audit filing.

MDE Bulletin 1022 expenditure filing for Bessemer Area School District is not yet finalized in CEPI FID.

Source: Michigan Department of Education (MDE) Bulletin 1014 & Bulletin 1022. Audited FY 2025.

Active School Buildings & Operating Facilities

Audited physical building census, building operations & maintenance costs (Bulletin 1022 Function 260), and capital facilities funding (FY 2025)
Total Buildings
1
340 avg pupils / bldg
Elementary Schools
1
Grades PK–5 / K–6
Middle / Junior High
0
Grades 6–8 / 7–8
High Schools
0
Grades 9–12
Specialized Centers
0
Alternative / Center programs

Building Operations & Maintenance (Function 260)

$0 $0 / pupil (0% of operating)

Day-to-day custodial services, building utilities (electricity, heat, water), mechanical HVAC upkeep, and school grounds maintenance funded from general operating revenue under Bulletin 1022.

Capital Projects & Sinking Funds (Fund 41)

$0 Fund Balance: $0

No active voter-approved capital project bond or sinking fund expenditures reported for FY 2025.

Source: Audited Michigan Department of Education (MDE) School Infrastructure & Facilities Census, CEPI FID Bulletin 1022 Function 260 Accounting, and MDE Bulletin 1014/1011 (FY 2025).

10-Year Financial History & Balance Sheet

Audited operational revenues, expenditures, General Fund (Fund 11) reserves, and GASB 54 equity (FY 2016–2025)
Statutory Firewall (Fund 41 Capital vs. Fund 11 Operating): Under Michigan law (MCL 380.1212 & MCL 380.1351a), capital project funds, bond proceeds, and sinking fund tax millages are restricted exclusively to physical facilities, real estate, and capital infrastructure. They cannot legally be transferred to the General Fund or expended on operational payroll, classroom teachers, or routine supplies. View permitted vs. prohibited uses in the Glossary →
Fiscal Year & Pupils Operating Rev / Spend Fund 11 Balance Reserve & Days Operating Spend Fund 41 Capital Fund 41 Capital Projects Capital project funds, bond proceeds, and sinking fund tax millages restricted exclusively to physical facilities and infrastructure under MCL 380.1212 and MCL 380.1351a. Strictly segregated from General Fund 11 operating funds. View in Glossary →
FY 2025 (2024-25)
340.2 pupils
$0.00
Spend: $0.00
$0.00
General Operating
N/A
—
$0.00
Restricted Facility
FY 2024 (2023-24)
352.4 pupils
$6,101,596.25
Spend: $5,545,628.62
$1,718,552.86
General Operating
30.99%
~113 days spend
$0.00
Restricted Facility
FY 2023 (2022-23)
364.1 pupils
$5,012,310.47
Spend: $4,577,782.06
$1,162,585.23
General Operating
25.4%
~93 days spend
$0.00
Restricted Facility
FY 2022 (2021-22)
370.6 pupils
$4,612,842.17
Spend: $4,431,456.10
$728,056.82
General Operating
16.43%
~60 days spend
$0.00
Restricted Facility
FY 2021 (2020-21)
368.6 pupils
$4,709,304.81
Spend: $4,497,030.39
$546,670.75
General Operating
12.16%
~44 days spend
$0.00
Restricted Facility
FY 2020 (2019-20)
406.2 pupils • ▼ Deficit Year
$4,080,321.35
Spend: $4,190,674.87
$334,396.33
General Operating
7.98%
~29 days spend
$0.00
Restricted Facility
FY 2019 (2018-19)
403.8 pupils • ▼ Deficit Year
$4,014,784.23
Spend: $4,210,653.25
$444,749.85
General Operating
10.56%
~38 days spend
$0.00
Restricted Facility
FY 2018 (2017-18)
419.6 pupils
$4,039,496.13
Spend: $3,984,566.45
$640,618.87
General Operating
16.08%
~59 days spend
$0.00
Restricted Facility
FY 2017 (2016-17)
414.7 pupils
$3,793,803.75
Spend: $3,590,435.74
$585,689.19
General Operating
16.31%
~60 days spend
$0.00
Restricted Facility
FY 2016 (2015-16)
393.2 pupils
$3,925,621.14
Spend: $3,715,120.47
$382,321.18
General Operating
10.29%
~38 days spend
$0.00
Restricted Facility
Source: Michigan Department of Education (MDE) Bulletin 1014 & Bulletin 1011 Audited Annual Financial Reports (FY 2016–2025).

Teacher Compensation & Staffing Benchmarks

Audited average teacher salaries, FTE headcounts, and peer benchmarks (FY 2025)
Average Teacher Salary
Not Reported
Average teacher salary not reported in MDE Bulletin 1014 filing.
Certified Teaching Staff
24.7 FTEs
Student-to-Teacher Ratio: 13.8:1 (13.8 pupils/teacher)
Classroom Investment Share: 0% of Operating Spend
Average Teaching Experience
11.8 years
ISD 27 Median: 11.9 yrs -0.1 yrs
Statewide Median: 12.1 yrs -0.3 yrs
In-District Tenure: 8.9 yrs (21.5% < 3 yrs)
Fiscal Year Teacher FTE Avg Teacher Salary Avg Experience ISD 27 Median Statewide Median ISD Comparison
FY 2025 24.7 Not Reported 11.8 yrs $51,628.00 $64,822.50 —
FY 2024 24.9 $44,751.00 11.3 yrs $54,059.00 $63,137.00 -$9,308.00 (-17.2%)
FY 2023 23.4 $44,396.00 10.8 yrs $57,658.50 $61,624.00 -$13,262.50 (-23.0%)
FY 2022 24.6 $48,146.00 13.2 yrs $49,233.50 $59,831.00 -$1,087.50 (-2.2%)
FY 2021 23.9 $47,711.00 12.7 yrs $54,241.00 $59,206.00 -$6,530.00 (-12.0%)
FY 2020 28.0 $43,443.00 12.2 yrs $51,732.50 $58,410.00 -$8,289.50 (-16.0%)
FY 2019 24.7 $48,972.00 11.7 yrs $50,632.50 $57,272.00 -$1,660.50 (-3.3%)
FY 2018 22.7 $47,011.00 11.2 yrs $52,865.00 $56,865.00 -$5,854.00 (-11.1%)
FY 2017 21.3 $48,865.00 13.6 yrs $52,653.00 $56,884.00 -$3,788.00 (-7.2%)
FY 2016 21.2 $49,278.00 13.1 yrs $50,645.50 $56,886.00 -$1,367.50 (-2.7%)
Source: Audited Michigan Department of Education (MDE) Bulletin 1014 Table 7 (Average Teacher Salaries) and CEPI Registry of Educational Personnel (REP) Staffing Census & Educator Qualifications (FY 2016–2025).