Lawton Community School District
⚠ Financial Reporting Notice: Audited FY 2025 financial records for Lawton Community 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 (1,074) and 10% previous Spring count (1,060).
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1,072 pupils
10-Yr Net: +77
Classroom Teachers
Classroom Teachers (REP)
Full-time equivalent certified classroom instructional staff reported in the audited CEPI Registry of Educational Personnel.
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58 Teachers
Ratio: 18.6:1 (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.
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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.
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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
Peer Benchmarks & Operational Indicators
Staffing ratios, facility capacity, and financial indicators benchmarked against peer cohorts (FY 2025)
| Operational Metric & Statutory Standard | Lawton Community School District | Peer Benchmark (ISD 80 Median) |
|---|---|---|
|
Student-to-Teacher Ratio
Pupil-to-Teacher Ratio
Blended enrollment divided by certificated classroom teachers (audited CEPI REP).
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Blended Pupils ÷ Teacher FTE (MDE Bulletin 1014 / REP)
|
18.6:1 |
Median:
18.3:1
— +1.6%
In-Line (±5%)
18.6:1 vs 18.3:1 peer median (+1.6%). Staffing ratio is in-line with peer median.
|
|
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.
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MDE Bulletin 1014 / Bulletin 1022 (Functions 110, 120, 130)
|
$0.00 |
Median:
$8,491.00
-100.0%
vs. Peer Median
$0/pupil vs $8,491 peer median (-$8,491 / -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.
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MDE Bulletin 1014 / Bulletin 1022 (Combined Functions 230 & 240)
|
$0.00 |
Median:
$2,073.60
-100.0%
vs. Peer Median
$0/pupil vs $2,074 peer median (-$2,074 / -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.
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MDE Bulletin 1014 / Bulletin 1022 Current Operating Expenditures
|
$0.00 |
Median:
$13,535.00
-100.0%
vs. Peer Median
$0/pupil vs $13,535 peer median (-$13,535 / -100.0%). Total current operating expenditures per pupil.
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|
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.
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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.
|
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 Lawton Community School District is not yet finalized in CEPI FID.
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
3
357 avg pupils / bldg
Elementary Schools
1
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)
$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.
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)
1,072.4 pupils
|
$0.00
Spend: $0.00
|
$0.00
General Operating
|
N/A
—
|
$0.00
Restricted Facility
|
|
FY 2024 (2023-24)
1,083.9 pupils
|
$14,782,510.59
Spend: $13,916,311.59
|
$5,656,719.90
General Operating
|
40.62%
~148 days spend
|
$340.72
Restricted Facility
|
|
FY 2023 (2022-23)
1,069.3 pupils
|
$13,880,928.23
Spend: $13,138,222.88
|
$4,790,520.90
General Operating
|
36.44%
~133 days spend
|
$185,117.73
Restricted Facility
|
|
FY 2022 (2021-22)
1,006.8 pupils
|
$12,342,476.45
Spend: $11,678,847.38
|
$4,047,815.55
General Operating
|
34.61%
~126 days spend
|
$280,897.40
Restricted Facility
|
|
FY 2021 (2020-21)
973.3 pupils
|
$10,873,433.70
Spend: $10,199,104.38
|
$3,384,186.48
General Operating
|
33.13%
~121 days spend
|
$432,723.06
Restricted Facility
|
|
FY 2020 (2019-20)
970.4 pupils
|
$9,721,647.87
Spend: $9,683,139.58
|
$2,709,857.16
General Operating
|
27.93%
~102 days spend
|
$3,378,106.09
Restricted Facility
|
|
FY 2019 (2018-19)
977.8 pupils
• ▼ Deficit Year
|
$9,630,126.25
Spend: $9,659,805.15
|
$2,671,348.87
General Operating
|
27.6%
~101 days spend
|
$31,647.93
Restricted Facility
|
|
FY 2018 (2017-18)
986.0 pupils
|
$9,474,320.11
Spend: $9,453,145.63
|
$2,701,027.77
General Operating
|
28.51%
~104 days spend
|
$1,367,853.84
Restricted Facility
|
|
FY 2017 (2016-17)
1,006.5 pupils
|
$9,272,676.71
Spend: $9,170,780.75
|
$2,679,853.29
General Operating
|
29.16%
~106 days spend
|
$2,248.47
Restricted Facility
|
|
FY 2016 (2015-16)
995.4 pupils
|
$8,970,198.66
Spend: $8,901,860.91
|
$2,577,957.33
General Operating
|
28.89%
~105 days spend
|
$2,248.47
Restricted Facility
|
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
57.7 FTEs
Student-to-Teacher Ratio: 18.6:1 (18.6 pupils/teacher)
Classroom Investment Share: 0% of Operating Spend
Average Teaching Experience
12.6 years
ISD 80 Median: 12.4 yrs
+0.2 yrs
Statewide Median: 12.1 yrs
+0.5 yrs
In-District Tenure: 8.6 yrs
(19.8% < 3 yrs)
| Fiscal Year | Teacher FTE | Avg Teacher Salary | Avg Experience | ISD 80 Median | Statewide Median | ISD Comparison |
|---|---|---|---|---|---|---|
| FY 2025 | 57.7 | Not Reported | 12.6 yrs | $58,065.00 | $64,822.50 | — |
| FY 2024 | 55.3 | $62,560.00 | 12.1 yrs | $56,078.50 | $63,137.00 | +$6,481.50 (+11.6%) |
| FY 2023 | 56.6 | $60,695.00 | 11.7 yrs | $57,421.00 | $61,624.00 | +$3,274.00 (+5.7%) |
| FY 2022 | 53.9 | $55,548.00 | 11.2 yrs | $52,199.50 | $59,831.00 | +$3,348.50 (+6.4%) |
| FY 2021 | 51.2 | $55,777.00 | 13.5 yrs | $50,544.00 | $59,206.00 | +$5,233.00 (+10.4%) |
| FY 2020 | 51.1 | $54,255.00 | 13.0 yrs | $53,262.00 | $58,410.00 | +$993.00 (+1.9%) |
| FY 2019 | 52.6 | $52,734.00 | 12.6 yrs | $52,070.50 | $57,272.00 | +$663.50 (+1.3%) |
| FY 2018 | 52.5 | $54,676.00 | 12.1 yrs | $51,702.50 | $56,865.00 | +$2,973.50 (+5.8%) |
| FY 2017 | 53.5 | $52,675.00 | 11.6 yrs | $52,590.00 | $56,884.00 | +$85.00 (+0.2%) |
| FY 2016 | 55.0 | $50,438.00 | 11.1 yrs | $53,529.50 | $56,886.00 | -$3,091.50 (-5.8%) |