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%
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.