District Directory › Huron County (ISD 32) › Church School District (32040)

Church School District

State Code: 32040 • ISD: ISD 32 (Huron) • County: Huron • Locale: N
View Huron Regional Peers →
🏛 Inactive District Status: Inactive district with zero pupil enrollment.
Students Student Enrollment (MCL 388.1606) Official state pupil membership weighting 90% Fall count (0) and 10% previous Spring count (0). View in Glossary →
0 pupils
▼ -26% (5-yr)
10-Yr Net: -6
Classroom Teachers Classroom Teachers (REP) Full-time equivalent certified classroom instructional staff reported in the audited CEPI Registry of Educational Personnel. View in Glossary →
0 Teachers
▲ +4% (5-yr)
Ratio: 0:1 (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 →
$22,497.00 / student
▲ +85% (5-yr)
$270K total operating spend (COE)
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 →
77% of Budget
$17,336.00 / student
Functions 110, 120 & 130 (Benchmark: ≥60% • Center program adjusted)
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 →
37% Reserve
~135 Days Operating Spend
Standard Reserve (10%–50%)

Peer Benchmarks & Operational Indicators

Staffing ratios, facility capacity, and financial indicators benchmarked against peer cohorts (FY 2025)
Benchmark Against:
Operational Metric & Statutory Standard Church School District Peer Benchmark (MDE Median) Peer Benchmark (ISD 32 Median) Peer Benchmark (Statewide Median)
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)

Four-Bucket Operational Spending Allocation Bulletin 1022 Functional Allocation Standardized MDE functional architecture dividing operating expenditures into Direct Instruction, Student Support, Administration, and Operations. View in Glossary →

Current Operating Total (COE): $22,497.00/pupil • ISD Median: $15,582.00/pupil • State Median: $14,379.00/pupil
Direct Instruction (77.1%)
Student Support (0.7%)
Administration (11.4%)
Operations (10.9%)
Functional Category Scope & Included Services Spend / Pupil Share of Operating Spend (COE) Current Operating Expenditures (COE) Under MDE Bulletin 1014 / Bulletin 1022 standards, Current Operating Expenditures (COE) comprise day-to-day district operational costs (Functions 100 Instruction + Functions 200 Support Services), strictly excluding capital bond sinking funds (Fund 41), debt service (Fund 31), and community services. View in Glossary → ISD Median ISD Peer Median (Traditional LEAs) Audited median share and per-pupil spending across traditional public school districts within ISD 32 (Huron). View in Glossary → State Median Statewide Peer Median (Traditional LEAs) Audited statewide median share and per-pupil spending across all Michigan traditional public school districts. View in Glossary →
1. Direct Instruction Functions 110, 120, 130 Classroom teachers, teaching aides, textbooks, and instructional supplies. View in Glossary →
110, 120, 130
 Classroom teachers, teaching aides, textbooks, and instructional supplies. $17,336.00 77.1%
66.7%
$10,282.00/pupil
62.3%
$8,982.00/pupil
2. Student & Instructional Support Functions 210, 220, 270, 280, 290 Guidance counselors, social workers, school nurses, speech therapy, library media, and transportation. View in Glossary →
210, 220, 270, 280, 290
 Guidance counselors, social workers, school nurses, speech therapy, library media, and transportation. $152.54 0.7%
9.8%
$1,437.00/pupil
13.6%
$1,980.00/pupil
3. School & District Administration Functions 230, 240 Board of Education, Superintendent, legal/audit, building principals, and office staff. View in Glossary →
230, 240
 Board of Education, Superintendent, legal/audit, building principals, and office staff. $2,566.52 11.4%
13.4%
$2,065.00/pupil
13.6%
$1,907.00/pupil
4. Operations & Maintenance Function 260 Custodial staff, utilities, building upkeep, and facilities grounds. View in Glossary →
Function 260
 Custodial staff, utilities, building upkeep, and facilities grounds. $2,442.81 10.9%
9.3%
$1,514.00/pupil
9.9%
$1,436.00/pupil
Total Current Operating Spend (COE) $22,497.00 100.0%
$15,582.00
ISD Median
$14,379.00
State Median

Audited Operating Expenditures by Object (Salaries, Benefits & Contracted Services) Bulletin 1022 Object Classifications Standardized accounting codes classifying operating expenditures by economic type: Salaries (Object 1000), Employee Benefits (Object 2000), Purchased Services (Objects 3000 & 4000), and Supplies (Object 5000). View in Glossary →

Pending State FID Filing
Detailed Bulletin 1022 Dimension 2 object expenditure disaggregations (Salaries, Healthcare Benefits, MPSERS Pension, and Outside Vendor Contracts) for Church School District are pending state CEPI FID audit filing for FY 2025.
Special Populations & Regional Center Program Notice: Church School District houses a regional center-based special education program: Regional Center-Based Special Education Program. These programs serve students with severe cognitive, physical, or specialized educational needs from across the intermediate school district under MCL 380.1701. Because center-based programs require intensive specialized educators, therapists, and medical support, per-pupil averages are elevated compared to standard general-education programs.
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
0
Active school sites
Elementary Schools
0
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)

$29,314 $2,443 / pupil (10.9% 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)

Audited General Fund Balance Sheet & GASB 54 Equity (FY 2024)

GASB 54 Classification Standards →
GASB 54 Note: Under governmental accounting standards, ending General Fund equity comprises nonspendable inventory, state-restricted grants, board-committed funds, contracts assigned for future projects, and unassigned operating reserves. Consult the local audited financial statement for specific local assignments.
Total Fund Assets
$150K
Cash, receivables, prepaids
Total Liabilities & Inflows
$51K
Payables & deferred inflows
Total Ending Equity
$100K
Assets minus Liabilities
Assigned Commitments
$0
Multi-year facilities & contracts
Operating Cushion (Unassigned)
$100K
Liquid operating cushion
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 2024 (2023-24)
12 pupils • ▼ Deficit Year
$209,368.36
Spend: $269,969.32
$99,621.78
General Operating
36.9%
~135 days spend
$0.00
Restricted Facility
FY 2023 (2022-23)
11.5 pupils • ▼ Deficit Year
$240,080.43
Spend: $290,086.14
$160,222.74
Gross Fund Equity*
54.29%
~198 days spend
$0.00
Restricted Facility
FY 2022 (2021-22)
14 pupils • ▼ Deficit Year
$208,585.72
Spend: $319,146.52
$210,228.45
Gross Fund Equity*
63.63%
~232 days spend
$0.00
Restricted Facility
FY 2021 (2020-21)
14 pupils
$236,354.65
Spend: $213,875.05
$320,789.25
Gross Fund Equity*
148.17%
~541 days spend
$0.00
Restricted Facility
FY 2020 (2019-20)
16.1 pupils
$222,340.62
Spend: $195,547.31
$298,309.65
Gross Fund Equity*
152.55%
~557 days spend
$0.00
Restricted Facility
FY 2019 (2018-19)
22 pupils
$248,395.12
Spend: $230,108.29
$271,516.34
Gross Fund Equity*
116.52%
~425 days spend
$0.00
Restricted Facility
FY 2018 (2017-18)
19 pupils • ▼ Deficit Year
$218,108.96
Spend: $218,877.70
$253,229.51
Gross Fund Equity*
114.47%
~418 days spend
$0.00
Restricted Facility
FY 2017 (2016-17)
18.7 pupils • ▼ Deficit Year
$230,436.09
Spend: $261,881.87
$253,998.25
Gross Fund Equity*
95.25%
~348 days spend
$0.00
Restricted Facility
FY 2016 (2015-16)
17.8 pupils
$246,797.17
Spend: $244,563.98
$285,444.03
Gross Fund Equity*
116.48%
~425 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
Not Reported
Classroom Investment Share: 77.1% of Operating Spend
Average Teaching Experience
Not Reported
Educator experience not reported in CEPI REP filing.
Fiscal Year Teacher FTE Avg Teacher Salary Avg Experience ISD 32 Median Statewide Median ISD Comparison
FY 2024 1.0 $61,010.00 12.1 yrs $59,927.50 $63,137.00 +$1,082.50 (+1.8%)
FY 2023 1.1 $55,031.00 11.7 yrs $57,502.00 $61,624.00 -$2,471.00 (-4.3%)
FY 2022 1.5 $52,454.00 11.2 yrs $54,252.00 $59,831.00 -$1,798.00 (-3.3%)
FY 2021 1.0 $55,420.00 13.5 yrs $55,226.50 $59,206.00 +$193.50 (+0.4%)
FY 2020 1.0 $36,000.00 13.0 yrs $53,920.00 $58,410.00 -$17,920.00 (-33.2%)
FY 2019 1.0 $42,550.00 12.6 yrs $53,947.00 $57,272.00 -$11,397.00 (-21.1%)
FY 2018 1.0 $40,675.00 12.1 yrs $53,400.50 $56,865.00 -$12,725.50 (-23.8%)
FY 2017 1.2 $37,824.00 11.6 yrs $53,296.50 $56,884.00 -$15,472.50 (-29.0%)
FY 2016 1.2 $44,543.00 11.1 yrs $54,837.00 $56,886.00 -$10,294.00 (-18.8%)
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).