ISD Comparisons › Operating Reserves & Early Warning

Operating Reserves & Early Warning

Audited General Fund ending balances, operating reserves, and liquidity monitoring under MCL 380.1219 and MCL 380.1220 (FY 2025). Accounting Note: Total General Fund balance reflects total audited equity (Assets minus Liabilities under GASB 54), which includes funds Assigned for multi-year capital facility plans and contracts. Read GASB 54 classifications in the Glossary →

District Cohort:

Traditional LEAs 535 Charter Academies 286 All Schools 821

Default view shows traditional public school districts.

Total in Cohort

821

All reporting entities

< 5 weeks cash buffer

MSBO Target (≥ 15%)

563

~60+ days cash buffer

Operating Reserves & Early Warning (FY 2025)

Showing 13 of 821 districts (filtered by Deficit)

District & County	Enrollment & Spend	Fund 11 Balance	Reserve & Buffer	Statutory Status
Buchanan Community Schools Code: 11310 • Berrien Co. (ISD 11)	1,559.0 pupils Spend: $21.4M	$5.8M General Operating	-363.81% ~-1328 days cash	Deficit (< 0%) MCL 380.1219
Comstock Public Schools Code: 39030 • Kalamazoo Co. (ISD 39)	2,015.7 pupils Spend: $36.8M	$2.5M General Operating	-51.63% ~-188 days cash	Deficit (< 0%) MCL 380.1219
Macomb Academy Code: 50901 • Macomb Co. (ISD 50) PSA	80.1 pupils Spend: $1.5M	-$415K General Operating	-27.12% ~-99 days cash	Deficit (< 0%) MCL 380.1219
Muskegon Maritime Academy Code: 61907 • Muskegon Co. (ISD 61) PSA	129.4 pupils Spend: $2.3M	-$468K General Operating	-20.28% ~-74 days cash	Deficit (< 0%) MCL 380.1219
Washington-Parks Academy Code: 82719 • Wayne Co. (ISD 82) PSA	574.1 pupils Spend: $8.5M	-$1.5M General Operating	-18.0% ~-66 days cash	Deficit (< 0%) MCL 380.1219
Van Dyke Public Schools Code: 50220 • Macomb Co. (ISD 50)	2,090.0 pupils Spend: $47.8M	-$4.9M General Operating	-11.14% ~-41 days cash	Deficit (< 0%) MCL 380.1219
George Washington Carver Academy Code: 82963 • Wayne Co. (ISD 82) PSA	366.2 pupils Spend: $7.5M	-$655K General Operating	-8.7% ~-32 days cash	Deficit (< 0%) MCL 380.1219
Barack Obama Leadership Academy Code: 82933 • Wayne Co. (ISD 82) PSA	326.9 pupils Spend: $4.9M	-$295K General Operating	-6.08% ~-22 days cash	Deficit (< 0%) MCL 380.1219
Detroit Public Safety Academy Code: 82704 • Wayne Co. (ISD 82) PSA	153.2 pupils Spend: $3.5M	-$122K General Operating	-4.43% ~-16 days cash	Deficit (< 0%) MCL 380.1219
Lincoln-King Adams-Young Academy Code: 82773 • Wayne Co. (ISD 82) PSA	1,581.9 pupils Spend: $21.7M	-$945K General Operating	-4.36% ~-16 days cash	Deficit (< 0%) MCL 380.1219
WAY Academy - Flint Code: 25915 • Genesee Co. (ISD 25) PSA	89.4 pupils Spend: $1.4M	-$45K General Operating	-3.37% ~-12 days cash	Deficit (< 0%) MCL 380.1219
Potterville Public Schools Code: 23090 • Eaton Co. (ISD 23)	756.1 pupils Spend: $12.6M	-$260K General Operating	-2.13% ~-8 days cash	Deficit (< 0%) MCL 380.1219
Youth Advancement Academy Code: 39906 • Kalamazoo Co. (ISD 39) PSA	18.1 pupils Spend: $676K	-$5K General Operating	-0.81% ~-3 days cash	Deficit (< 0%) MCL 380.1219

Source: Michigan Center for Educational Performance and Information (CEPI) Audited Financial Information Database (FID) and Michigan Department of Education (MDE) Bulletin 1014. Audited FY 2025. Statutory standards under MCL 380.1219 and MCL 380.1220.