District Directory › Ogemaw County (ISD 72) › West Branch-Rose City Area Schools (65045)

West Branch-Rose City Area Schools

State Code: 65045 • ISD: ISD 72 (Ogemaw) • County: Ogemaw • Locale: K
View Ogemaw Regional Peers →
Students Student Enrollment (MCL 388.1606) Official state pupil membership weighting 90% Fall count (1,841) and 10% previous Spring count (1,816). View in Glossary →
1,838 pupils
▼ -5% (5-yr)
10-Yr Net: -175
Classroom Teachers Classroom Teachers (REP) Full-time equivalent certified classroom instructional staff reported in the audited CEPI Registry of Educational Personnel. View in Glossary →
105 Teachers
▲ +18% (5-yr)
Ratio: 17.5:1 (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 →
$13,932.00 / student
▲ +31% (5-yr)
$25.7M 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 →
60% of Budget
$8,432.00 / student
Functions 110, 120 & 130 (Benchmark: ≥60%)
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 →
53% Reserve
~194 Days Gross Spend
Encumbered Reserves Notice ⓘ

Peer Benchmarks & Operational Indicators

Staffing ratios, facility capacity, and financial indicators benchmarked against peer cohorts (FY 2025)
Benchmark Against:
Operational Metric & Statutory Standard West Branch-Rose City Area Schools Peer Benchmark (MDE Group K Median) Peer Benchmark (ISD 72 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)
 17.5:1
Median: 19.9:1 -12.1% vs. Peer Median
17.5:1 vs 19.9:1 peer median (-12.1%). Reflects fewer pupils per certified classroom teacher.
Median: 17.4:1 — +0.6% In-Line (±5%)
17.5:1 vs 17.4:1 peer median (+0.6%). Staffing ratio is in-line with peer median.
Median: 19.1:1 -8.4% vs. Peer Median
17.5:1 vs 19.1:1 peer median (-8.4%). 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)
 $8,432.00
Median: $8,849.00 — -4.7% In-Line (±5%)
$8,432/pupil vs $8,849 peer median (-4.7%). Direct classroom instruction spending is in-line with peer median.
Median: $9,120.00 -7.5% vs. Peer Median
$8,432/pupil vs $9,120 peer median (-$688 / -7.5%). Direct classroom instruction spending (Functions 110, 120, 130).
Median: $9,193.00 -8.3% vs. Peer Median
$8,432/pupil vs $9,193 peer median (-$761 / -8.3%). 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)
 $1,721.24
Median: $1,861.05 -7.5% vs. Peer Median
$1,721/pupil vs $1,861 peer median (-$140 / -7.5%). Reflects per-pupil distribution of central office and building administration.
Median: $2,223.60 -22.6% vs. Peer Median
$1,721/pupil vs $2,224 peer median (-$502 / -22.6%). Reflects per-pupil distribution of central office and building administration.
Median: $1,971.14 -12.7% vs. Peer Median
$1,721/pupil vs $1,971 peer median (-$250 / -12.7%). 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
 $13,932.00
Median: $14,198.00 — -1.9% In-Line (±5%)
$13,932/pupil vs $14,198 peer median (-1.9%). Total current operating expenditures are in-line with peer median.
Median: $14,670.00 — -5.0% In-Line (±5%)
$13,932/pupil vs $14,670 peer median (-5.0%). Total current operating expenditures are in-line with peer median.
Median: $14,814.00 -6.0% vs. Peer Median
$13,932/pupil vs $14,814 peer median (-$882 / -6.0%). 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
 53.1%
Median: 24.35% +118.1% vs. Peer Median
53.1% vs 24.4% peer median (+118.1%). General Fund operating reserve margin.
Median: 44.55% +19.2% vs. Peer Median
53.1% vs 44.5% peer median (+19.2%). General Fund operating reserve margin.
Median: 23.89% +122.3% vs. Peer Median
53.1% vs 23.9% peer median (+122.3%). General Fund operating reserve margin.
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): $13,932.00/pupil • ISD Median: $14,301.00/pupil • State Median: $14,839.00/pupil
Direct Instruction (60.5%)
Student Support (16.4%)
Administration (12.4%)
Operations (10.7%)
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 72 (Ogemaw). 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. $8,432.00 60.5%
60.4%
$8,776.00/pupil
62.0%
$9,197.00/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. $2,290.01 16.4%
12.7%
$1,927.00/pupil
13.8%
$2,103.00/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. $1,721.24 12.4%
14.4%
$2,114.00/pupil
13.6%
$1,975.00/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. $1,488.58 10.7%
10.5%
$1,490.00/pupil
10.1%
$1,518.00/pupil
Total Current Operating Spend (COE) $13,932.00 100.0%
$14,301.00
ISD Median
$14,839.00
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 West Branch-Rose City Area Schools are pending state CEPI FID audit filing for FY 2025.
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
4
460 avg pupils / bldg
Elementary Schools
2
Grades PK–5 / K–6
Middle / Junior High
1
Grades 6–8 / 7–8
High Schools
1
Grades 9–12
Specialized Centers
0
Alternative / Center programs

Building Operations & Maintenance (Function 260)

$2,745,445 $1,489 / pupil (10.7% 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)

$16,178,691 Ending Balance: $8,638,523

Statutorily segregated capital outlay, facility renovations, and technology acquisitions under MCL 380.1212. Operating funds cannot be diverted into capital projects.

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 2025)

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
$17.3M
Cash, receivables, prepaids
Total Liabilities & Inflows
$2.6M
Payables & deferred inflows
Total Ending Equity
$14.7M
Assets minus Liabilities
Assigned Commitments
Not Disaggregated in State Feed
See district audited financial report for local board designations
Operating Cushion (Unassigned)
Not Disaggregated in State Feed
See district audited financial report for local board designations
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 →
Encumbered Equity Disclosure: Audited ending General Fund equity is $14,692,437.39 (53% of operating spend). For districts holding high fund balances, local boards assign significant shares of Fund 11 equity toward multi-year facility improvements, equipment contracts, and designated programs. Check the local audited financial report for exact unassigned cash reserves.
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)
1,838.5 pupils
$28,261,259.95
Spend: $27,671,696.84
$14,692,437.39
Gross Fund Equity*
53.1%
~194 days spend
$8,638,523.18
Restricted Facility
FY 2024 (2023-24)
1,836.1 pupils
$28,918,956.88
Spend: $25,488,642.11
$14,102,874.27
Gross Fund Equity*
55.33%
~202 days spend
$23,289,421.78
Restricted Facility
FY 2023 (2022-23)
1,867.4 pupils
$28,931,260.24
Spend: $27,550,909.01
$10,672,559.50
General Operating
38.74%
~141 days spend
$1,095,140.82
Restricted Facility
FY 2022 (2021-22)
1,888.1 pupils
$26,177,364.99
Spend: $25,405,625.98
$9,292,208.29
General Operating
36.58%
~134 days spend
$973,734.18
Restricted Facility
FY 2021 (2020-21)
1,927.8 pupils
$23,160,465.82
Spend: $21,632,901.42
$8,520,469.28
General Operating
39.39%
~144 days spend
$466,887.39
Restricted Facility
FY 2020 (2019-20)
2,009.7 pupils • ▼ Deficit Year
$21,400,363.90
Spend: $21,722,116.67
$6,992,904.88
General Operating
32.19%
~118 days spend
$547,766.37
Restricted Facility
FY 2019 (2018-19)
2,036.2 pupils
$21,813,903.44
Spend: $21,802,978.96
$7,314,657.65
General Operating
33.55%
~122 days spend
$415,677.45
Restricted Facility
FY 2018 (2017-18)
2,069.0 pupils
$22,463,798.22
Spend: $20,398,841.12
$7,303,733.19
General Operating
35.8%
~131 days spend
$0.00
Restricted Facility
FY 2017 (2016-17)
2,060.5 pupils
$20,811,072.97
Spend: $19,475,904.20
$5,238,776.09
General Operating
26.9%
~98 days spend
$0.00
Restricted Facility
FY 2016 (2015-16)
2,013.3 pupils
$21,267,533.08
Spend: $19,615,625.39
$3,903,607.32
General Operating
19.9%
~73 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
$53,702.00
ISD 72 Median: $57,033.00 -$3,331.00 (-5.8%)
Statewide Median: $64,822.50 -$11,120.50 (-17.2%)
Certified Teaching Staff
104.8 FTEs
Student-to-Teacher Ratio: 17.5:1 (17.5 pupils/teacher)
Classroom Investment Share: 60.5% of Operating Spend
Average Teaching Experience
11.4 years
ISD 72 Median: 11.9 yrs -0.5 yrs
Statewide Median: 12.1 yrs -0.7 yrs
In-District Tenure: 7.4 yrs (20.9% < 3 yrs)
Fiscal Year Teacher FTE Avg Teacher Salary Avg Experience ISD 72 Median Statewide Median ISD Comparison
FY 2025 104.8 $53,702.00 11.4 yrs $57,033.00 $64,822.50 -$3,331.00 (-5.8%)
FY 2024 101.7 $55,602.00 10.9 yrs $56,233.00 $63,137.00 -$631.00 (-1.1%)
FY 2023 94.1 $52,456.00 13.2 yrs $61,252.50 $61,624.00 -$8,796.50 (-14.4%)
FY 2022 93.7 $48,377.00 12.7 yrs $55,895.50 $59,831.00 -$7,518.50 (-13.5%)
FY 2021 88.8 $50,120.00 12.3 yrs $53,548.00 $59,206.00 -$3,428.00 (-6.4%)
FY 2020 90.2 $53,844.00 11.8 yrs $54,599.00 $58,410.00 -$755.00 (-1.4%)
FY 2019 95.7 $50,160.00 11.3 yrs $50,799.00 $57,272.00 -$639.00 (-1.3%)
FY 2018 92.2 $48,880.00 10.8 yrs $50,344.00 $56,865.00 -$1,464.00 (-2.9%)
FY 2017 93.7 $48,005.00 13.2 yrs $51,601.50 $56,884.00 -$3,596.50 (-7.0%)
FY 2016 89.4 $49,028.00 12.7 yrs $51,897.50 $56,886.00 -$2,869.50 (-5.5%)
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).