ISD 23 — Eaton RESA

Comparison of all 10 educational entities (FY 2025).

ISD Cohort:
All Entities Combined Aggregated across traditional LEAs and charters.
Member Districts
10
LEAs & Public School Academies
Total Student Enrollment
12,718.7
Audited FY 2025 blended FTE
Total Operating Budget
$183.8M
Fund 11 General Operating
Median Reserve Margin
24.3%
ISD Member District Median
Median Pupil:Teacher
19.1:1
Enrolled Pupils / Teacher FTE
At-Risk Districts
3
2 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: 23903 PSA
804.3 pupils
+18.2% (10y)
$9.6M
Fund 11 Spend
-$81K
deficit
4.67%
Early Warning (< 5%)
Code: 23090
756.1 pupils
-13.3% (10y)
$12.6M
Fund 11 Spend
-$332K
deficit
-2.13%
Statutory Deficit
Code: 23900 PSA
371.9 pupils
+132.0% (10y)
$4.1M
Fund 11 Spend
+$157K
surplus
16.49%
Code: 23901 PSA
195.3 pupils
-3.0% (10y)
$2.8M
Fund 11 Spend
-$199K
deficit
24.34%
Code: 23902 PSA
62.5 pupils
-42.9% (10y)
$1.0M
Fund 11 Spend
+$70K
surplus
103.42%
Code: 23490
20.8 pupils
+74.6% (10y)
$296K
Fund 11 Spend
+$46K
surplus
105.45%
Reserve Key: Deficit (< 0%) Early Warning (< 5%) Fiscal Watch (5%–10%) Standard (10%–50%) High (> 50%)
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.