In-Year Operating Deficits

Audited general operating fund performance comparing annual revenues against expenditures, net operating balance, and remaining statutory fund reserves for FY 2025.

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Deficit Districts

207

Operating at an in-year loss

Total Deficit Dollars

$226.0M

Cumulative in-year deficit

Operating in Surplus

324

Balanced or positive margin

Cohort Evaluated

531

Traditional entities reporting

Statewide Operating Margin Distribution

Click any bracket below to isolate those districts in the table.

FY 2025 Audited Financials

Cohort:

Traditional LEAs 535 Charter Academies 286 All Schools 821

Scope:

Deficit Only (207) All Districts (531)

In-Year Operating Balance Overview (FY 2025)

Showing 207 of 535 districts

District & County ↕	Enrollment ↕	Operating Revenue ↕	Operating Spend ↕	In-Year Balance ↓	Reserve % ↕	Statutory Risk ↕
Saginaw, School District of the City of Code: 73010 • Saginaw Co. (ISD 73)	4,961	$98.2M	$133.4M	-$35.2M -35.86% margin	24.22% Bal: $32.3M	Standard Reserve (10%–50%) MCL 380.1219
Flint, School District of the City of Code: 25010 • Genesee Co. (ISD 25)	2,591.7	$85.6M	$97.0M	-$11.4M -13.29% margin	47.69% Bal: $46.3M	Standard Reserve (10%–50%) MCL 380.1219
Grand Rapids Public Schools Code: 41010 • Kent Co. (ISD 41)	13,588.1	$259.5M	$269.2M	-$9.7M -3.72% margin	10.58% Bal: $30.9M	Standard Reserve (10%–50%) MCL 380.1219
Ypsilanti Community Schools Code: 81020 • Washtenaw Co. (ISD 81)	3,867.0	$83.4M	$91.5M	-$8.1M -9.67% margin	10.47% Bal: $9.6M	Standard Reserve (10%–50%) MCL 380.1219
Van Dyke Public Schools Code: 50220 • Macomb Co. (ISD 50)	2,090.0	$41.0M	$47.8M	-$6.8M -16.68% margin	-11.14% Bal: $-4.9M	Deficit (< 0%) MCL 380.1219
River Rouge, School District of the City of Code: 82120 • Wayne Co. (ISD 82)	2,758.6	$47.0M	$53.8M	-$6.8M -14.36% margin	17.72% Bal: $9.5M	Standard Reserve (10%–50%) MCL 380.1219
Lansing Public School District Code: 33020 • Ingham Co. (ISD 33)	9,767.0	$227.3M	$232.7M	-$5.4M -2.38% margin	22.4% Bal: $52.1M	Standard Reserve (10%–50%) MCL 380.1219
Monroe Public Schools Code: 58010 • Monroe Co. (ISD 58)	4,452.8	$68.5M	$73.6M	-$5.1M -7.41% margin	6.97% Bal: $5.7M	Fiscal Watch (5%–10%) MCL 380.1219
Bay City School District Code: 09010 • Bay Co. (ISD 09)	5,923.6	$88.4M	$93.4M	-$5.0M -5.65% margin	9.24% Bal: $9.5M	Fiscal Watch (5%–10%) MCL 380.1219
Dearborn Heights School District #7 Code: 82040 • Wayne Co. (ISD 82)	2,378.2	$41.7M	$46.2M	-$4.5M -10.85% margin	17.59% Bal: $8.1M	Standard Reserve (10%–50%) MCL 380.1219
Lapeer Community Schools Code: 44010 • Lapeer Co. (ISD 44)	4,121.9	$59.0M	$63.2M	-$4.3M -7.25% margin	9.56% Bal: $6.0M	Fiscal Watch (5%–10%) MCL 380.1219
Plymouth-Canton Community Schools Code: 82100 • Wayne Co. (ISD 82)	16,028.7	$242.0M	$246.2M	-$4.2M -1.75% margin	18.2% Bal: $44.8M	Standard Reserve (10%–50%) MCL 380.1219
Redford Union Schools, District No. 1 Code: 82110 • Wayne Co. (ISD 82)	2,377.9	$40.6M	$44.3M	-$3.8M -9.31% margin	7.8% Bal: $3.5M	Fiscal Watch (5%–10%) MCL 380.1219
Van Buren Public Schools Code: 82430 • Wayne Co. (ISD 82)	4,242.5	$71.0M	$74.6M	-$3.6M -5.12% margin	13.04% Bal: $9.7M	Standard Reserve (10%–50%) MCL 380.1219
Brighton Area Schools Code: 47010 • Livingston Co. (ISD 47)	10,142.2	$127.6M	$131.0M	-$3.4M -2.7% margin	16.54% Bal: $21.7M	Standard Reserve (10%–50%) MCL 380.1219
Jackson Public Schools Code: 38170 • Jackson Co. (ISD 38)	4,865.7	$74.7M	$77.9M	-$3.2M -4.32% margin	20.53% Bal: $16.6M	Standard Reserve (10%–50%) MCL 380.1219
Oak Park, School District of the City of Code: 63250 • Oakland Co. (ISD 63)	2,990.3	$56.4M	$59.6M	-$3.2M -5.68% margin	19.01% Bal: $11.4M	Standard Reserve (10%–50%) MCL 380.1219
Battle Creek Public Schools Code: 13020 • Calhoun Co. (ISD 13)	3,695.4	$74.9M	$78.1M	-$3.2M -4.26% margin	24.35% Bal: $19.2M	Standard Reserve (10%–50%) MCL 380.1219
Troy School District Code: 63150 • Oakland Co. (ISD 63)	12,255.9	$190.6M	$193.6M	-$3.1M -1.61% margin	0.0% Bal: $33.7M	Early Warning (< 5%) MCL 380.1219
Woodhaven-Brownstown School District Code: 82365 • Wayne Co. (ISD 82)	5,433.9	$86.3M	$89.3M	-$3.0M -3.51% margin	16.48% Bal: $14.8M	Standard Reserve (10%–50%) MCL 380.1219
L'Anse Creuse Public Schools Code: 50140 • Macomb Co. (ISD 50)	9,204.1	$145.2M	$148.1M	-$2.9M -2.02% margin	10.82% Bal: $16.0M	Standard Reserve (10%–50%) MCL 380.1219
Godfrey-Lee Public Schools Code: 41120 • Kent Co. (ISD 41)	1,639.1	$30.2M	$33.0M	-$2.8M -9.27% margin	9.05% Bal: $3.3M	Fiscal Watch (5%–10%) MCL 380.1219
Avondale School District Code: 63070 • Oakland Co. (ISD 63)	4,912.4	$70.2M	$72.8M	-$2.6M -3.67% margin	12.53% Bal: $9.4M	Standard Reserve (10%–50%) MCL 380.1219
Livonia Public Schools School District Code: 82095 • Wayne Co. (ISD 82)	13,158.4	$203.5M	$205.7M	-$2.2M -1.1% margin	15.13% Bal: $31.1M	Standard Reserve (10%–50%) MCL 380.1219
East China School District Code: 74050 • St. Clair Co. (ISD 74)	3,425.1	$50.4M	$52.6M	-$2.2M -4.35% margin	9.17% Bal: $4.9M	Fiscal Watch (5%–10%) MCL 380.1219
Davison Community Schools Code: 25140 • Genesee Co. (ISD 25)	5,450.8	$77.1M	$79.2M	-$2.1M -2.78% margin	21.52% Bal: $17.1M	Standard Reserve (10%–50%) MCL 380.1219
Birmingham Public Schools Code: 63010 • Oakland Co. (ISD 63)	7,382.6	$150.0M	$152.2M	-$2.1M -1.42% margin	10.63% Bal: $16.2M	Standard Reserve (10%–50%) MCL 380.1219
Crestwood School District Code: 82230 • Wayne Co. (ISD 82)	3,685.5	$63.5M	$65.4M	-$1.9M -2.98% margin	18.17% Bal: $12.3M	Standard Reserve (10%–50%) MCL 380.1219
Mount Clemens Community School District Code: 50160 • Macomb Co. (ISD 50)	813.2	$16.1M	$17.9M	-$1.9M -11.56% margin	43.53% Bal: $7.9M	Standard Reserve (10%–50%) MCL 380.1219
Armada Area Schools Code: 50050 • Macomb Co. (ISD 50)	1,706.4	$24.6M	$26.4M	-$1.8M -7.34% margin	5.39% Bal: $1.7M	Fiscal Watch (5%–10%) MCL 380.1219
Midland Public Schools Code: 56010 • Midland Co. (ISD 56)	7,402.0	$109.8M	$111.6M	-$1.8M -1.61% margin	30.31% Bal: $35.6M	Standard Reserve (10%–50%) MCL 380.1219
Okemos Public Schools Code: 33170 • Ingham Co. (ISD 33)	4,607.5	$70.3M	$72.0M	-$1.7M -2.42% margin	11.65% Bal: $9.2M	Standard Reserve (10%–50%) MCL 380.1219
Wayland Union Schools Code: 03040 • Allegan Co. (ISD 03)	2,715.5	$40.7M	$42.2M	-$1.5M -3.79% margin	15.33% Bal: $6.5M	Standard Reserve (10%–50%) MCL 380.1219
Milan Area Schools Code: 81100 • Washtenaw Co. (ISD 81)	1,814.9	$31.8M	$33.3M	-$1.5M -4.82% margin	9.92% Bal: $3.5M	Fiscal Watch (5%–10%) MCL 380.1219
Big Rapids Public Schools Code: 54010 • Mecosta Co. (ISD 54)	2,426.3	$33.2M	$34.7M	-$1.4M -4.32% margin	20.42% Bal: $7.2M	Standard Reserve (10%–50%) MCL 380.1219
Lakeview Public Schools (Macomb) Code: 50130 • Macomb Co. (ISD 50)	4,121.9	$63.0M	$64.3M	-$1.3M -2.06% margin	14.28% Bal: $9.5M	Standard Reserve (10%–50%) MCL 380.1219
Clarkston Community School District Code: 63190 • Oakland Co. (ISD 63)	9,022.3	$131.1M	$132.4M	-$1.3M -0.96% margin	21.76% Bal: $29.0M	Standard Reserve (10%–50%) MCL 380.1219
Millington Community Schools Code: 79100 • Tuscola Co. (ISD 79)	1,115.0	$15.9M	$17.0M	-$1.2M -7.31% margin	28.42% Bal: $4.8M	Standard Reserve (10%–50%) MCL 380.1219
Rockford Public Schools Code: 41210 • Kent Co. (ISD 41)	7,518.7	$114.9M	$116.0M	-$1.1M -0.97% margin	16.2% Bal: $18.8M	Standard Reserve (10%–50%) MCL 380.1219
Vandercook Lake Public Schools Code: 38020 • Jackson Co. (ISD 38)	597.8	$10.9M	$12.0M	-$1.1M -10.2% margin	5.83% Bal: $784K	Fiscal Watch (5%–10%) MCL 380.1219
Athens Area Schools Code: 13050 • Calhoun Co. (ISD 13)	440.9	$6.8M	$7.9M	-$1.1M -16.1% margin	14.22% Bal: $1.1M	Standard Reserve (10%–50%) MCL 380.1219
Bronson Community School District Code: 12020 • Branch Co. (ISD 12)	954.8	$13.4M	$14.4M	-$1.1M -7.94% margin	24.68% Bal: $3.6M	Standard Reserve (10%–50%) MCL 380.1219
Southfield Public School District Code: 63060 • Oakland Co. (ISD 63)	4,454.2	$104.5M	$105.6M	-$1.1M -1.01% margin	11.42% Bal: $12.1M	Standard Reserve (10%–50%) MCL 380.1219
Western School District Code: 38010 • Jackson Co. (ISD 38)	2,691.6	$37.8M	$38.8M	-$1.0M -2.7% margin	13.03% Bal: $5.1M	Standard Reserve (10%–50%) MCL 380.1219
East Lansing School District Code: 33010 • Ingham Co. (ISD 33)	3,655.2	$57.3M	$58.4M	-$1.0M -1.77% margin	25.18% Bal: $14.9M	Standard Reserve (10%–50%) MCL 380.1219
Carrollton Public Schools Code: 73030 • Saginaw Co. (ISD 73)	1,980.4	$30.9M	$31.8M	-$965K -3.12% margin	28.21% Bal: $9.0M	Standard Reserve (10%–50%) MCL 380.1219
Fenton Area Public Schools Code: 25100 • Genesee Co. (ISD 25)	2,864.0	$43.3M	$44.2M	-$908K -2.1% margin	23.84% Bal: $10.6M	Standard Reserve (10%–50%) MCL 380.1219
Madison District Public Schools Code: 63140 • Oakland Co. (ISD 63)	939.7	$17.9M	$18.8M	-$890K -4.98% margin	2.72% Bal: $511K	Early Warning (< 5%) MCL 380.1219
Grand Haven Area Public Schools Code: 70010 • Ottawa Co. (ISD 70)	5,200.2	$91.3M	$92.2M	-$890K -0.97% margin	9.34% Bal: $9.4M	Fiscal Watch (5%–10%) MCL 380.1219
Grandville Public Schools Code: 41130 • Kent Co. (ISD 41)	5,533.6	$85.1M	$85.9M	-$868K -1.02% margin	8.21% Bal: $7.2M	Fiscal Watch (5%–10%) MCL 380.1219
Public Schools of Petoskey Code: 24070 • Emmet Co. (ISD 15)	2,415.3	$39.9M	$40.7M	-$861K -2.16% margin	24.43% Bal: $10.0M	Standard Reserve (10%–50%) MCL 380.1219
Onsted Community Schools Code: 46110 • Lenawee Co. (ISD 46)	1,156.7	$17.8M	$18.7M	-$834K -4.67% margin	13.64% Bal: $2.6M	Standard Reserve (10%–50%) MCL 380.1219
Pinconning Area Schools Code: 09090 • Bay Co. (ISD 09)	1,083.4	$16.0M	$16.8M	-$828K -5.18% margin	31.18% Bal: $5.2M	Standard Reserve (10%–50%) MCL 380.1219
Stockbridge Community Schools Code: 33200 • Ingham Co. (ISD 33)	1,072.3	$17.0M	$17.9M	-$827K -4.85% margin	23.62% Bal: $4.4M	Standard Reserve (10%–50%) MCL 380.1219
St. Johns Public Schools Code: 19140 • Clinton Co. (ISD 19)	2,460.1	$36.2M	$37.0M	-$825K -2.28% margin	15.75% Bal: $5.8M	Standard Reserve (10%–50%) MCL 380.1219
Clawson Public Schools Code: 63270 • Oakland Co. (ISD 63)	1,213.1	$19.7M	$20.5M	-$819K -4.16% margin	7.23% Bal: $1.5M	Fiscal Watch (5%–10%) MCL 380.1219
Allegan Public Schools Code: 03030 • Allegan Co. (ISD 03)	2,030.4	$30.4M	$31.3M	-$818K -2.69% margin	10.65% Bal: $3.3M	Standard Reserve (10%–50%) MCL 380.1219
Columbia School District Code: 38040 • Jackson Co. (ISD 38)	1,427.9	$20.6M	$21.4M	-$815K -3.96% margin	21.93% Bal: $4.7M	Standard Reserve (10%–50%) MCL 380.1219
Comstock Public Schools Code: 39030 • Kalamazoo Co. (ISD 39)	2,015.7	$36.0M	$36.8M	-$810K -2.25% margin	-51.63% Bal: $2.5M	Deficit (< 0%) MCL 380.1219
Kentwood Public Schools Code: 41160 • Kent Co. (ISD 41)	9,576.6	$165.3M	$166.1M	-$805K -0.49% margin	10.78% Bal: $18.1M	Standard Reserve (10%–50%) MCL 380.1219
West Ottawa Public School District Code: 70070 • Ottawa Co. (ISD 70)	6,709.2	$106.7M	$107.5M	-$800K -0.75% margin	30.22% Bal: $32.7M	Standard Reserve (10%–50%) MCL 380.1219
Bendle Public Schools Code: 25060 • Genesee Co. (ISD 25)	988.1	$15.4M	$16.2M	-$800K -5.2% margin	38.94% Bal: $6.3M	Standard Reserve (10%–50%) MCL 380.1219
Benton Harbor Area Schools Code: 11010 • Berrien Co. (ISD 11)	1,240.3	$35.0M	$35.8M	-$768K -2.19% margin	57.64% Bal: $24.1M	High Reserve (> 50%) MCL 380.1219
Crawford AuSable Schools Code: 20015 • Crawford Co. (ISD 72)	1,621.7	$23.3M	$24.0M	-$766K -3.29% margin	44.55% Bal: $10.8M	Standard Reserve (10%–50%) MCL 380.1219
Spring Lake Public Schools Code: 70300 • Ottawa Co. (ISD 70)	2,297.7	$37.1M	$37.9M	-$753K -2.03% margin	18.56% Bal: $7.2M	Standard Reserve (10%–50%) MCL 380.1219
Howell Public Schools Code: 47070 • Livingston Co. (ISD 47)	6,960.7	$100.2M	$101.0M	-$751K -0.75% margin	18.59% Bal: $19.4M	Standard Reserve (10%–50%) MCL 380.1219
Hillman Community Schools Code: 60020 • Montmorency Co. (ISD 04)	428.9	$6.3M	$7.1M	-$731K -11.54% margin	12.52% Bal: $908K	Standard Reserve (10%–50%) MCL 380.1219
Wyoming Public Schools Code: 41026 • Kent Co. (ISD 41)	3,792.2	$63.2M	$63.9M	-$720K -1.14% margin	11.77% Bal: $8.1M	Standard Reserve (10%–50%) MCL 380.1219
Benzie County Central Schools Code: 10015 • Benzie Co. (ISD 28)	1,132.1	$18.4M	$19.1M	-$713K -3.88% margin	29.33% Bal: $5.6M	Standard Reserve (10%–50%) MCL 380.1219
Perry Public Schools Code: 78080 • Shiawassee Co. (ISD 78)	982.9	$14.5M	$15.2M	-$679K -4.68% margin	7.31% Bal: $1.2M	Fiscal Watch (5%–10%) MCL 380.1219
Chelsea School District Code: 81040 • Washtenaw Co. (ISD 81)	2,257.0	$36.3M	$37.0M	-$659K -1.81% margin	17.88% Bal: $6.6M	Standard Reserve (10%–50%) MCL 380.1219
Colon Community School District Code: 75040 • St. Joseph Co. (ISD 75)	518.7	$7.5M	$8.1M	-$645K -8.65% margin	27.46% Bal: $2.2M	Standard Reserve (10%–50%) MCL 380.1219
Fitzgerald Public Schools Code: 50090 • Macomb Co. (ISD 50)	2,294.5	$37.5M	$38.1M	-$641K -1.71% margin	13.19% Bal: $5.1M	Standard Reserve (10%–50%) MCL 380.1219
Durand Area Schools Code: 78030 • Shiawassee Co. (ISD 78)	1,207.3	$17.2M	$17.8M	-$641K -3.73% margin	11.14% Bal: $2.0M	Standard Reserve (10%–50%) MCL 380.1219
Concord Community Schools Code: 38080 • Jackson Co. (ISD 38)	618.0	$9.8M	$10.5M	-$638K -6.48% margin	0.09% Bal: $13K	Early Warning (< 5%) MCL 380.1219
Olivet Community Schools Code: 23080 • Eaton Co. (ISD 13)	1,219.9	$17.1M	$17.7M	-$635K -3.71% margin	12.82% Bal: $2.3M	Standard Reserve (10%–50%) MCL 380.1219
Bangor Public Schools (Van Buren) Code: 80020 • Van Buren Co. (ISD 80)	928.9	$15.4M	$16.0M	-$632K -4.11% margin	8.69% Bal: $1.4M	Fiscal Watch (5%–10%) MCL 380.1219
Romulus Community Schools Code: 82130 • Wayne Co. (ISD 82)	2,079.9	$43.7M	$44.3M	-$631K -1.44% margin	9.56% Bal: $4.2M	Fiscal Watch (5%–10%) MCL 380.1219
Clio Area School District Code: 25150 • Genesee Co. (ISD 25)	2,499.8	$35.9M	$36.6M	-$631K -1.75% margin	34.34% Bal: $12.6M	Standard Reserve (10%–50%) MCL 380.1219
Vassar Public Schools Code: 79150 • Tuscola Co. (ISD 79)	794.1	$13.2M	$13.8M	-$604K -4.56% margin	25.17% Bal: $3.5M	Standard Reserve (10%–50%) MCL 380.1219
Hastings Area School District Code: 08030 • Barry Co. (ISD 08)	2,473.0	$36.0M	$36.5M	-$597K -1.66% margin	11.21% Bal: $4.1M	Standard Reserve (10%–50%) MCL 380.1219
Onaway Area Community School District Code: 71050 • Presque Isle Co. (ISD 16)	508.8	$7.9M	$8.4M	-$593K -7.54% margin	15.27% Bal: $1.3M	Standard Reserve (10%–50%) MCL 380.1219
Public Schools of Calumet, Laurium & Keweenaw Code: 31030 • Houghton Co. (ISD 31)	1,489.1	$20.7M	$21.3M	-$591K -2.85% margin	17.68% Bal: $3.8M	Standard Reserve (10%–50%) MCL 380.1219
Deckerville Community School District Code: 76090 • Sanilac Co. (ISD 76)	501.5	$8.5M	$9.1M	-$588K -6.89% margin	19.42% Bal: $1.8M	Standard Reserve (10%–50%) MCL 380.1219
Westwood Heights Schools Code: 25210 • Genesee Co. (ISD 25)	1,174.8	$21.3M	$21.9M	-$570K -2.67% margin	25.53% Bal: $5.6M	Standard Reserve (10%–50%) MCL 380.1219
Imlay City Community Schools Code: 44060 • Lapeer Co. (ISD 44)	1,806.2	$27.7M	$28.2M	-$569K -2.06% margin	19.74% Bal: $5.6M	Standard Reserve (10%–50%) MCL 380.1219
Menominee Area Public Schools Code: 55100 • Menominee Co. (ISD 55)	1,133.5	$16.5M	$17.1M	-$558K -3.38% margin	25.36% Bal: $4.3M	Standard Reserve (10%–50%) MCL 380.1219
Homer Community School District Code: 13080 • Calhoun Co. (ISD 13)	822.7	$12.5M	$13.0M	-$509K -4.08% margin	8.89% Bal: $1.3M	Fiscal Watch (5%–10%) MCL 380.1219
Ida Public School District Code: 58070 • Monroe Co. (ISD 58)	1,409.3	$19.0M	$19.5M	-$479K -2.52% margin	31.06% Bal: $6.1M	Standard Reserve (10%–50%) MCL 380.1219
Cheboygan Area Schools Code: 16015 • Cheboygan Co. (ISD 16)	1,467.0	$22.1M	$22.6M	-$476K -2.15% margin	36.73% Bal: $8.5M	Standard Reserve (10%–50%) MCL 380.1219
Edwardsburg Public Schools Code: 14030 • Cass Co. (ISD 14)	2,494.2	$31.8M	$32.3M	-$463K -1.45% margin	29.51% Bal: $9.6M	Standard Reserve (10%–50%) MCL 380.1219
Allen Park Public Schools Code: 82020 • Wayne Co. (ISD 82)	3,700.4	$55.2M	$55.7M	-$457K -0.83% margin	15.67% Bal: $8.7M	Standard Reserve (10%–50%) MCL 380.1219
Memphis Community Schools Code: 74120 • St. Clair Co. (ISD 74)	702.6	$11.3M	$11.7M	-$451K -4.01% margin	10.43% Bal: $1.2M	Standard Reserve (10%–50%) MCL 380.1219
Harper Woods, The School District of the City of Code: 82320 • Wayne Co. (ISD 82)	2,685.7	$44.3M	$44.7M	-$432K -0.98% margin	20.0% Bal: $8.9M	Standard Reserve (10%–50%) MCL 380.1219
Tri County Area Schools Code: 59080 • Montcalm Co. (ISD 59)	1,657.9	$24.3M	$24.7M	-$396K -1.63% margin	17.51% Bal: $4.4M	Standard Reserve (10%–50%) MCL 380.1219
Centreville Public Schools Code: 75030 • St. Joseph Co. (ISD 75)	885.1	$12.2M	$12.6M	-$393K -3.22% margin	15.88% Bal: $2.0M	Standard Reserve (10%–50%) MCL 380.1219
Hopkins Public Schools Code: 03070 • Allegan Co. (ISD 03)	1,423.0	$19.9M	$20.3M	-$392K -1.97% margin	11.89% Bal: $2.7M	Standard Reserve (10%–50%) MCL 380.1219
Hanover-Horton School District Code: 38100 • Jackson Co. (ISD 38)	998.8	$13.4M	$13.8M	-$376K -2.81% margin	8.46% Bal: $1.2M	Fiscal Watch (5%–10%) MCL 380.1219
Houghton-Portage Township School District Code: 31110 • Houghton Co. (ISD 31)	1,438.9	$18.2M	$18.5M	-$373K -2.06% margin	29.49% Bal: $5.5M	Standard Reserve (10%–50%) MCL 380.1219
Cassopolis Public Schools Code: 14010 • Cass Co. (ISD 14)	839.7	$12.2M	$12.5M	-$361K -2.96% margin	19.54% Bal: $2.5M	Standard Reserve (10%–50%) MCL 380.1219
Pickford Public Schools Code: 17090 • Chippewa Co. (ISD 17)	425.1	$6.7M	$7.0M	-$342K -5.13% margin	7.0% Bal: $491K	Fiscal Watch (5%–10%) MCL 380.1219
Webberville Community Schools Code: 33220 • Ingham Co. (ISD 33)	440.2	$6.9M	$7.3M	-$336K -4.84% margin	20.62% Bal: $1.6M	Standard Reserve (10%–50%) MCL 380.1219
Chassell Township School District Code: 31050 • Houghton Co. (ISD 31)	193.2	$2.9M	$3.3M	-$334K -11.43% margin	7.3% Bal: $239K	Fiscal Watch (5%–10%) MCL 380.1219
Kalkaska Public Schools Code: 40040 • Kalkaska Co. (ISD 28)	1,329.0	$21.5M	$21.8M	-$332K -1.55% margin	18.91% Bal: $4.1M	Standard Reserve (10%–50%) MCL 380.1219
Potterville Public Schools Code: 23090 • Eaton Co. (ISD 23)	756.1	$12.3M	$12.6M	-$332K -2.7% margin	-2.13% Bal: $-260K	Deficit (< 0%) MCL 380.1219
Newaygo Public School District Code: 62070 • Newaygo Co. (ISD 62)	1,549.9	$22.4M	$22.8M	-$331K -1.47% margin	16.82% Bal: $3.8M	Standard Reserve (10%–50%) MCL 380.1219
Addison Community Schools Code: 46020 • Lenawee Co. (ISD 46)	680.7	$9.8M	$10.1M	-$320K -3.27% margin	7.41% Bal: $771K	Fiscal Watch (5%–10%) MCL 380.1219
Hesperia Community Schools Code: 62060 • Newaygo Co. (ISD 62)	790.2	$12.6M	$12.9M	-$301K -2.38% margin	14.17% Bal: $1.9M	Standard Reserve (10%–50%) MCL 380.1219
Corunna Public Schools Code: 78100 • Shiawassee Co. (ISD 78)	1,556.9	$24.0M	$24.3M	-$291K -1.21% margin	13.98% Bal: $3.4M	Standard Reserve (10%–50%) MCL 380.1219
Pennfield Schools Code: 13120 • Calhoun Co. (ISD 13)	1,834.5	$26.7M	$27.0M	-$290K -1.09% margin	25.61% Bal: $7.3M	Standard Reserve (10%–50%) MCL 380.1219
Kent City Community Schools Code: 41150 • Kent Co. (ISD 41)	1,236.9	$19.2M	$19.5M	-$290K -1.51% margin	23.74% Bal: $5.3M	Standard Reserve (10%–50%) MCL 380.1219
Atherton Community Schools Code: 25130 • Genesee Co. (ISD 25)	633.6	$10.4M	$10.7M	-$285K -2.75% margin	20.44% Bal: $2.2M	Standard Reserve (10%–50%) MCL 380.1219
Harbor Beach Community Schools Code: 32060 • Huron Co. (ISD 32)	483.4	$7.9M	$8.2M	-$282K -3.55% margin	25.75% Bal: $2.1M	Standard Reserve (10%–50%) MCL 380.1219
Union City Community Schools Code: 13135 • Branch Co. (ISD 13)	896.9	$13.7M	$14.0M	-$270K -1.96% margin	12.01% Bal: $1.7M	Standard Reserve (10%–50%) MCL 380.1219
Ravenna Public Schools Code: 61210 • Muskegon Co. (ISD 61)	1,007.4	$15.1M	$15.4M	-$253K -1.68% margin	16.33% Bal: $2.5M	Standard Reserve (10%–50%) MCL 380.1219
Coleman Community Schools Code: 56030 • Midland Co. (ISD 56)	555.3	$9.5M	$9.7M	-$247K -2.61% margin	23.24% Bal: $2.3M	Standard Reserve (10%–50%) MCL 380.1219
Freeland Community School District Code: 73200 • Saginaw Co. (ISD 73)	2,016.3	$25.6M	$25.8M	-$246K -0.96% margin	30.22% Bal: $7.9M	Standard Reserve (10%–50%) MCL 380.1219
DeWitt Public Schools Code: 19010 • Clinton Co. (ISD 19)	3,107.0	$41.1M	$41.3M	-$240K -0.58% margin	21.84% Bal: $9.3M	Standard Reserve (10%–50%) MCL 380.1219
Ishpeming Public School District No. 1 Code: 52180 • Marquette Co. (ISD 52)	630.3	$11.7M	$12.0M	-$238K -2.03% margin	22.17% Bal: $3.1M	Standard Reserve (10%–50%) MCL 380.1219
L'Anse Area Schools Code: 07040 • Baraga Co. (ISD 31)	486.8	$8.3M	$8.5M	-$230K -2.79% margin	37.06% Bal: $3.1M	Standard Reserve (10%–50%) MCL 380.1219
Manchester Community Schools Code: 81080 • Washtenaw Co. (ISD 81)	678.9	$11.6M	$11.8M	-$230K -1.98% margin	1.51% Bal: $977K	Early Warning (< 5%) MCL 380.1219
Ellsworth Community School Code: 05065 • Antrim Co. (ISD 15)	223.8	$4.3M	$4.5M	-$229K -5.37% margin	33.32% Bal: $1.5M	Standard Reserve (10%–50%) MCL 380.1219
Lakeshore School District (Berrien) Code: 11030 • Berrien Co. (ISD 11)	2,630.2	$35.9M	$36.1M	-$225K -0.63% margin	15.84% Bal: $6.1M	Standard Reserve (10%–50%) MCL 380.1219
Godwin Heights Public Schools Code: 41020 • Kent Co. (ISD 41)	1,926.8	$36.6M	$36.8M	-$216K -0.59% margin	9.04% Bal: $3.3M	Fiscal Watch (5%–10%) MCL 380.1219
Vanderbilt Area Schools Code: 69040 • Otsego Co. (ISD 16)	67.9	$2.2M	$2.4M	-$214K -9.63% margin	5.82% Bal: $142K	Fiscal Watch (5%–10%) MCL 380.1219
Williamston Community Schools Code: 33230 • Ingham Co. (ISD 33)	1,877.8	$27.9M	$28.1M	-$213K -0.76% margin	25.59% Bal: $7.2M	Standard Reserve (10%–50%) MCL 380.1219
Bellevue Community Schools Code: 23010 • Eaton Co. (ISD 13)	502.5	$8.2M	$8.4M	-$204K -2.49% margin	27.9% Bal: $2.4M	Standard Reserve (10%–50%) MCL 380.1219
Greenville Public Schools Code: 59070 • Montcalm Co. (ISD 59)	3,378.5	$54.0M	$54.2M	-$204K -0.38% margin	8.72% Bal: $4.7M	Fiscal Watch (5%–10%) MCL 380.1219
Morrice Area Schools Code: 78060 • Shiawassee Co. (ISD 78)	413.8	$6.3M	$6.5M	-$200K -3.15% margin	13.26% Bal: $868K	Standard Reserve (10%–50%) MCL 380.1219
Kingston Community School District Code: 79080 • Tuscola Co. (ISD 79)	577.4	$8.8M	$9.0M	-$198K -2.25% margin	17.24% Bal: $1.6M	Standard Reserve (10%–50%) MCL 380.1219
Lincoln Consolidated School District Code: 81070 • Washtenaw Co. (ISD 81)	3,398.1	$62.1M	$62.3M	-$197K -0.32% margin	15.76% Bal: $10.6M	Standard Reserve (10%–50%) MCL 380.1219
Mason Consolidated Schools (Monroe) Code: 58090 • Monroe Co. (ISD 58)	977.9	$14.1M	$14.3M	-$192K -1.36% margin	22.08% Bal: $3.2M	Standard Reserve (10%–50%) MCL 380.1219
Morley Stanwood Community Schools Code: 54040 • Mecosta Co. (ISD 54)	966.9	$15.3M	$15.5M	-$192K -1.26% margin	32.65% Bal: $5.1M	Standard Reserve (10%–50%) MCL 380.1219
Yale Public Schools Code: 74130 • St. Clair Co. (ISD 74)	1,724.3	$24.7M	$24.9M	-$188K -0.76% margin	23.52% Bal: $5.9M	Standard Reserve (10%–50%) MCL 380.1219
Breckenridge Community Schools Code: 29040 • Gratiot Co. (ISD 29)	630.8	$9.4M	$9.6M	-$188K -2.0% margin	14.69% Bal: $1.4M	Standard Reserve (10%–50%) MCL 380.1219
Bad Axe Public Schools Code: 32010 • Huron Co. (ISD 32)	782.2	$12.0M	$12.2M	-$186K -1.55% margin	31.73% Bal: $3.9M	Standard Reserve (10%–50%) MCL 380.1219
Thornapple Kellogg School District Code: 08050 • Barry Co. (ISD 41)	3,081.1	$47.1M	$47.3M	-$185K -0.39% margin	18.88% Bal: $9.0M	Standard Reserve (10%–50%) MCL 380.1219
Haslett Public Schools Code: 33060 • Ingham Co. (ISD 33)	2,594.9	$39.0M	$39.2M	-$185K -0.47% margin	4.65% Bal: $2.4M	Early Warning (< 5%) MCL 380.1219
North Muskegon Public Schools Code: 61230 • Muskegon Co. (ISD 61)	942.5	$13.0M	$13.2M	-$182K -1.4% margin	13.21% Bal: $1.8M	Standard Reserve (10%–50%) MCL 380.1219
Comstock Park Public Schools Code: 41080 • Kent Co. (ISD 41)	1,777.8	$29.6M	$29.8M	-$181K -0.61% margin	25.48% Bal: $7.7M	Standard Reserve (10%–50%) MCL 380.1219
Bellaire Public Schools Code: 05040 • Antrim Co. (ISD 28)	258.3	$6.7M	$6.9M	-$179K -2.67% margin	34.38% Bal: $2.4M	Standard Reserve (10%–50%) MCL 380.1219
South Lake Schools Code: 50200 • Macomb Co. (ISD 50)	1,410.4	$25.1M	$25.2M	-$178K -0.71% margin	0.08% Bal: $116K	Early Warning (< 5%) MCL 380.1219
Linden Community Schools Code: 25250 • Genesee Co. (ISD 25)	2,353.8	$33.4M	$33.6M	-$176K -0.53% margin	25.21% Bal: $8.5M	Standard Reserve (10%–50%) MCL 380.1219
St. Ignace Area Schools Code: 49010 • Mackinac Co. (ISD 17)	365.8	$7.0M	$7.2M	-$171K -2.45% margin	28.35% Bal: $2.0M	Standard Reserve (10%–50%) MCL 380.1219
Alba Public Schools Code: 05010 • Antrim Co. (ISD 28)	96.1	$1.4M	$1.6M	-$163K -11.4% margin	10.68% Bal: $171K	Standard Reserve (10%–50%) MCL 380.1219
Northwest Community Schools Code: 38140 • Jackson Co. (ISD 38)	3,496.0	$47.5M	$47.7M	-$156K -0.33% margin	23.56% Bal: $11.3M	Standard Reserve (10%–50%) MCL 380.1219
Maple Valley Schools Code: 23065 • Eaton Co. (ISD 23)	868.7	$14.1M	$14.3M	-$155K -1.1% margin	4.72% Bal: $674K	Early Warning (< 5%) MCL 380.1219
Holland City School District Code: 70020 • Ottawa Co. (ISD 70)	3,115.8	$61.5M	$61.6M	-$154K -0.25% margin	15.25% Bal: $9.4M	Standard Reserve (10%–50%) MCL 380.1219
Nottawa Community School Code: 75100 • St. Joseph Co. (ISD 75)	188.6	$2.5M	$2.6M	-$153K -6.24% margin	32.2% Bal: $840K	Standard Reserve (10%–50%) MCL 380.1219
Croswell-Lexington Community Schools Code: 76080 • Sanilac Co. (ISD 76)	1,703.3	$25.0M	$25.2M	-$143K -0.57% margin	17.44% Bal: $4.4M	Standard Reserve (10%–50%) MCL 380.1219
Kearsley Community School District Code: 25110 • Genesee Co. (ISD 25)	2,805.1	$42.1M	$42.2M	-$136K -0.32% margin	22.86% Bal: $9.7M	Standard Reserve (10%–50%) MCL 380.1219
Hancock Public Schools Code: 31010 • Houghton Co. (ISD 31)	557.9	$7.7M	$7.9M	-$129K -1.67% margin	12.42% Bal: $976K	Standard Reserve (10%–50%) MCL 380.1219
Watervliet School District Code: 11320 • Berrien Co. (ISD 11)	1,444.5	$20.4M	$20.6M	-$128K -0.62% margin	18.76% Bal: $4.0M	Standard Reserve (10%–50%) MCL 380.1219
Ewen-Trout Creek Consolidated School District Code: 66045 • Ontonagon Co. (ISD 27)	168.2	$2.7M	$2.8M	-$123K -4.52% margin	18.74% Bal: $537K	Standard Reserve (10%–50%) MCL 380.1219
Wakefield-Marenisco School District Code: 27070 • Gogebic Co. (ISD 27)	235.6	$4.2M	$4.4M	-$120K -2.83% margin	9.97% Bal: $435K	Fiscal Watch (5%–10%) MCL 380.1219
Algonac Community School District Code: 74030 • St. Clair Co. (ISD 74)	1,294.8	$19.8M	$20.0M	-$120K -0.6% margin	30.99% Bal: $6.2M	Standard Reserve (10%–50%) MCL 380.1219
Tahquamenon Area Schools Code: 48040 • Luce Co. (ISD 17)	492.2	$8.3M	$8.4M	-$119K -1.44% margin	9.77% Bal: $827K	Fiscal Watch (5%–10%) MCL 380.1219
Dollar Bay-Tamarack City Area Schools Code: 31100 • Houghton Co. (ISD 31)	314.2	$4.4M	$4.5M	-$118K -2.71% margin	20.2% Bal: $905K	Standard Reserve (10%–50%) MCL 380.1219
Tekonsha Community Schools Code: 13130 • Calhoun Co. (ISD 13)	192.2	$3.2M	$3.3M	-$118K -3.68% margin	15.07% Bal: $502K	Standard Reserve (10%–50%) MCL 380.1219
Ecorse Public Schools Code: 82250 • Wayne Co. (ISD 82)	1,152.1	$19.8M	$19.9M	-$116K -0.59% margin	6.85% Bal: $1.4M	Fiscal Watch (5%–10%) MCL 380.1219
Mayville Community School District Code: 79090 • Tuscola Co. (ISD 79)	527.2	$8.2M	$8.3M	-$116K -1.42% margin	33.27% Bal: $2.8M	Standard Reserve (10%–50%) MCL 380.1219
Eau Claire Public Schools Code: 11250 • Berrien Co. (ISD 11)	590.6	$9.3M	$9.5M	-$114K -1.22% margin	2.69% Bal: $1.4M	Early Warning (< 5%) MCL 380.1219
Ashley Community Schools Code: 29020 • Gratiot Co. (ISD 29)	192.3	$3.6M	$3.7M	-$113K -3.15% margin	28.16% Bal: $1.0M	Standard Reserve (10%–50%) MCL 380.1219
Rudyard Area Schools Code: 17110 • Chippewa Co. (ISD 17)	603.5	$14.2M	$14.4M	-$111K -0.78% margin	12.74% Bal: $1.9M	Standard Reserve (10%–50%) MCL 380.1219
Capac Community Schools Code: 74040 • St. Clair Co. (ISD 74)	675.9	$9.8M	$9.9M	-$110K -1.12% margin	26.9% Bal: $2.7M	Standard Reserve (10%–50%) MCL 380.1219
Leland Public School District Code: 45020 • Leelanau Co. (ISD 28)	417.8	$8.3M	$8.4M	-$105K -1.26% margin	22.82% Bal: $1.9M	Standard Reserve (10%–50%) MCL 380.1219
Stephenson Area Public Schools Code: 55120 • Menominee Co. (ISD 55)	377.6	$13.2M	$13.3M	-$101K -0.76% margin	20.11% Bal: $2.7M	Standard Reserve (10%–50%) MCL 380.1219
Merrill Community Schools Code: 73230 • Saginaw Co. (ISD 73)	457.8	$7.7M	$7.8M	-$85K -1.1% margin	23.71% Bal: $1.8M	Standard Reserve (10%–50%) MCL 380.1219
Sparta Area Schools Code: 41240 • Kent Co. (ISD 41)	2,367.2	$40.0M	$40.1M	-$85K -0.21% margin	28.7% Bal: $11.6M	Standard Reserve (10%–50%) MCL 380.1219
Novi Community School District Code: 63100 • Oakland Co. (ISD 63)	6,766.1	$104.2M	$104.3M	-$85K -0.08% margin	14.79% Bal: $15.4M	Standard Reserve (10%–50%) MCL 380.1219
Excelsior Township S/D #1 Code: 40060 • Kalkaska Co. (ISD 28)	45.7	$592K	$673K	-$81K -13.77% margin	71.85% Bal: $484K	High Reserve (> 50%) MCL 380.1219
Port Huron Area School District Code: 74010 • St. Clair Co. (ISD 74)	6,901.6	$111.1M	$111.2M	-$76K -0.07% margin	28.13% Bal: $32.4M	Standard Reserve (10%–50%) MCL 380.1219
Mio-AuSable Schools Code: 68010 • Oscoda Co. (ISD 72)	495.4	$7.4M	$7.5M	-$75K -1.0% margin	17.33% Bal: $1.3M	Standard Reserve (10%–50%) MCL 380.1219
Beal City Public Schools Code: 37040 • Isabella Co. (ISD 29)	639.0	$9.3M	$9.4M	-$73K -0.78% margin	28.22% Bal: $3.2M	Standard Reserve (10%–50%) MCL 380.1219
Roscommon Area Public Schools Code: 72010 • Roscommon Co. (ISD 72)	784.7	$16.1M	$16.2M	-$72K -0.44% margin	28.2% Bal: $6.5M	Standard Reserve (10%–50%) MCL 380.1219
Mackinac Island Public Schools Code: 49110 • Mackinac Co. (ISD 17)	63.8	$3.7M	$3.7M	-$71K -1.93% margin	55.08% Bal: $2.1M	High Reserve (> 50%) MCL 380.1219
Quincy Community Schools Code: 12040 • Branch Co. (ISD 12)	1,060.5	$14.0M	$14.0M	-$69K -0.49% margin	30.3% Bal: $4.3M	Standard Reserve (10%–50%) MCL 380.1219
Akron-Fairgrove Schools Code: 79010 • Tuscola Co. (ISD 79)	363.1	$5.6M	$5.6M	-$67K -1.21% margin	3.81% Bal: $215K	Early Warning (< 5%) MCL 380.1219
Fruitport Community Schools Code: 61080 • Muskegon Co. (ISD 61)	2,650.8	$42.0M	$42.0M	-$66K -0.16% margin	20.33% Bal: $8.6M	Standard Reserve (10%–50%) MCL 380.1219
Flat Rock Community Schools Code: 82180 • Wayne Co. (ISD 82)	1,718.9	$28.4M	$28.5M	-$66K -0.23% margin	30.05% Bal: $9.1M	Standard Reserve (10%–50%) MCL 380.1219
Caro Community Schools Code: 79020 • Tuscola Co. (ISD 79)	1,368.5	$21.2M	$21.3M	-$66K -0.31% margin	27.85% Bal: $5.9M	Standard Reserve (10%–50%) MCL 380.1219
South Redford School District Code: 82140 • Wayne Co. (ISD 82)	3,790.3	$58.8M	$58.9M	-$64K -0.11% margin	8.82% Bal: $5.5M	Fiscal Watch (5%–10%) MCL 380.1219
Reed City Area Public Schools Code: 67060 • Osceola Co. (ISD 54)	1,445.1	$21.6M	$21.7M	-$59K -0.27% margin	23.93% Bal: $5.4M	Standard Reserve (10%–50%) MCL 380.1219
Easton Township S/D #6 Code: 34340 • Ionia Co. (ISD 34)	9.1	$165K	$224K	-$59K -35.72% margin	70.65% Bal: $158K	High Reserve (> 50%) MCL 380.1219
Lake Linden-Hubbell School District Code: 31130 • Houghton Co. (ISD 31)	326.6	$5.2M	$5.2M	-$54K -1.05% margin	15.95% Bal: $835K	Standard Reserve (10%–50%) MCL 380.1219
Royal Oak Schools Code: 63040 • Oakland Co. (ISD 63)	4,837.1	$84.1M	$84.1M	-$52K -0.06% margin	19.58% Bal: $16.6M	Standard Reserve (10%–50%) MCL 380.1219
Hagar Township S/D #6 Code: 11670 • Berrien Co. (ISD 11)	70.5	$923K	$973K	-$50K -5.41% margin	73.67% Bal: $717K	High Reserve (> 50%) MCL 380.1219
Sand Creek Community Schools Code: 46130 • Lenawee Co. (ISD 46)	757.7	$11.4M	$11.4M	-$47K -0.41% margin	18.52% Bal: $2.7M	Standard Reserve (10%–50%) MCL 380.1219
Clinton Community Schools Code: 46060 • Lenawee Co. (ISD 46)	1,245.1	$17.1M	$17.1M	-$44K -0.26% margin	51.99% Bal: $8.9M	High Reserve (> 50%) MCL 380.1219
Rapid River Public Schools Code: 21060 • Delta Co. (ISD 21)	241.8	$3.8M	$3.8M	-$30K -0.8% margin	26.51% Bal: $1.0M	Standard Reserve (10%–50%) MCL 380.1219
Montrose Community Schools Code: 25260 • Genesee Co. (ISD 25)	1,445.7	$20.4M	$20.5M	-$29K -0.14% margin	28.82% Bal: $6.1M	Standard Reserve (10%–50%) MCL 380.1219
Forest Park School District Code: 36015 • Iron Co. (ISD 22)	478.1	$6.7M	$6.7M	-$27K -0.4% margin	40.2% Bal: $2.7M	Standard Reserve (10%–50%) MCL 380.1219
Climax-Scotts Community Schools Code: 39020 • Kalamazoo Co. (ISD 39)	608.5	$9.7M	$9.8M	-$23K -0.24% margin	22.74% Bal: $2.3M	Standard Reserve (10%–50%) MCL 380.1219
Vestaburg Community Schools Code: 59150 • Montcalm Co. (ISD 59)	850.2	$12.8M	$12.8M	-$17K -0.13% margin	35.36% Bal: $4.6M	Standard Reserve (10%–50%) MCL 380.1219
Superior Central School District Code: 02080 • Alger Co. (ISD 52)	325.9	$5.2M	$5.2M	-$17K -0.33% margin	23.54% Bal: $1.2M	Standard Reserve (10%–50%) MCL 380.1219
Blissfield Community Schools Code: 46040 • Lenawee Co. (ISD 46)	1,113.2	$15.2M	$15.2M	-$17K -0.11% margin	33.63% Bal: $5.1M	Standard Reserve (10%–50%) MCL 380.1219
Whitmore Lake Public School District Code: 81140 • Washtenaw Co. (ISD 81)	687.5	$14.5M	$14.5M	-$16K -0.11% margin	8.23% Bal: $1.2M	Fiscal Watch (5%–10%) MCL 380.1219
Alanson Public Schools Code: 24030 • Emmet Co. (ISD 15)	222.1	$4.1M	$4.1M	-$9K -0.22% margin	22.2% Bal: $910K	Standard Reserve (10%–50%) MCL 380.1219
Brimley Area Schools Code: 17140 • Chippewa Co. (ISD 17)	461.1	$8.8M	$8.8M	-$8K -0.09% margin	43.1% Bal: $3.8M	Standard Reserve (10%–50%) MCL 380.1219
Meridian Public Schools Code: 56050 • Midland Co. (ISD 56)	1,371.3	$21.6M	$21.6M	-$7K -0.03% margin	18.41% Bal: $4.2M	Standard Reserve (10%–50%) MCL 380.1219
Berlin Township S/D #3 Code: 34140 • Ionia Co. (ISD 34)	15.5	$211K	$218K	-$7K -3.36% margin	108.67% Bal: $237K	High Reserve (> 50%) MCL 380.1219
Colfax Township S/D #1F Code: 32260 • Huron Co. (ISD 32)	19.9	$308K	$313K	-$5K -1.63% margin	188.91% Bal: $591K	High Reserve (> 50%) MCL 380.1219
Sigel Township S/D #4F Code: 32620 • Huron Co. (ISD 32)	26.5	$421K	$424K	-$3K -0.71% margin	75.27% Bal: $319K	High Reserve (> 50%) MCL 380.1219
Bois Blanc Pines School District Code: 49020 • Mackinac Co. (ISD 17)	4.3	$186K	$186K	-$750 -0.4% margin	80.17% Bal: $150K	High Reserve (> 50%) MCL 380.1219
Au Gres-Sims School District Code: 06020 • Arenac Co. (ISD 09)	410.1	$6.5M	$6.5M	-$484 -0.01% margin	30.11% Bal: $2.0M	Standard Reserve (10%–50%) MCL 380.1219
St. Louis Public Schools Code: 29100 • Gratiot Co. (ISD 29)	875.9	$13.5M	$13.5M	-$380 -0.0% margin	22.51% Bal: $3.0M	Standard Reserve (10%–50%) MCL 380.1219
Springport Public Schools Code: 38150 • Jackson Co. (ISD 38)	922.2	$13.5M	$13.5M	-$62 -0.0% margin	21.32% Bal: $2.9M	Standard Reserve (10%–50%) MCL 380.1219