ISD 23 — Eaton RESA
Comparison of 6 traditional local public school districts (FY 2025).
ISD Cohort:
Traditional LEAs Benchmarks calculated across constituent school districts with taxing authority.
Member Districts
6
Traditional LEAs (of 10 total)
Total Student Enrollment
11,284.8
Audited FY 2025 blended FTE
Total Operating Budget
$166.3M
Fund 11 General Operating
Median Reserve Margin
25.1%
ISD Member District Median
Median Pupil:Teacher
19.1:1
Enrolled Pupils / Teacher FTE
At-Risk Districts
2
1 Early Warning, 1 Deficit
Member District Comparisons
Audited student enrollment, staffing, operating budgets, and reserve margins for all districts in ISD 23 — Eaton RESA.
| District Name & Code | Enrollment (FTE) | Operating Spend (F11) | Annual Net (FY 2025) Annual Operating Net (Surplus / Deficit) Current-year operational net result (General Fund 11 Revenue minus Expenditures). A negative figure indicates the district drew down reserves (operated at an annual deficit); a positive figure indicates net additions to fund balance. View in Glossary → | Reserve Margin |
|---|---|---|---|---|
|
Code: 23060
|
5,438.5 pupils
+5.0%
(10y)
|
$75.0M
Fund 11 Spend
|
+$4.7M
surplus
|
17.81%
|
|
Code: 23030
|
2,279.1 pupils
-7.1%
(10y)
|
$33.4M
Fund 11 Spend
|
+$798K
surplus
|
25.08%
|
|
Code: 23050
|
1,921.6 pupils
-20.6%
(10y)
|
$30.7M
Fund 11 Spend
|
+$501K
surplus
|
27.01%
|
|
Code: 23065
|
868.7 pupils
-16.8%
(10y)
|
$14.3M
Fund 11 Spend
|
-$155K
deficit
|
4.72%
Early Warning (< 5%)
|
|
Code: 23090
|
756.1 pupils
-13.3%
(10y)
|
$12.6M
Fund 11 Spend
|
-$332K
deficit
|
-2.13%
Statutory Deficit
|
|
Code: 23490
|
20.8 pupils
+74.6%
(10y)
|
$296K
Fund 11 Spend
|
+$46K
surplus
|
105.45%
|
Source: Michigan Department of Education (MDE) Bulletin 1014 (Operating Expenditures & Staffing) and Bulletin 1011 (Balance Sheet). Audited FY 2025. Capital facility funds restricted under MCL 380.1212.