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

286

All reporting entities

< 5 weeks cash buffer

MSBO Target (≥ 15%)

130

~60+ days cash buffer

Operating Reserves & Early Warning (FY 2025)

Showing 24 of 286 districts (filtered by Fiscal Watch)

District & County	Enrollment & Spend	Fund 11 Balance	Reserve & Buffer	Statutory Status
Vista Charter Academy Code: 41909 • Kent Co. (ISD 41) PSA	633.2 pupils Spend: $9.7M	$485K General Operating	5.0% ~18 days cash	Fiscal Watch (5%–10%) MCL 380.1219
The Dearborn Academy Code: 82928 • Wayne Co. (ISD 82) PSA	520.5 pupils Spend: $9.5M	$513K General Operating	5.01% ~18 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Central Academy Code: 81902 • Washtenaw Co. (ISD 81) PSA	496.2 pupils Spend: $8.1M	$678K General Operating	5.08% ~18 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Global Tech Academy Code: 81900 • Washtenaw Co. (ISD 81) PSA	206.3 pupils Spend: $2.9M	$166K General Operating	5.67% ~21 days cash	Fiscal Watch (5%–10%) MCL 380.1219
WAY Michigan Code: 82710 • Wayne Co. (ISD 82) PSA	154.4 pupils Spend: $1.9M	$534K General Operating	5.68% ~21 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Horizon Science Academy New Bedford Code: 58901 • Monroe Co. (ISD 58) PSA	64.2 pupils Spend: $1.4M	$80K General Operating	5.8% ~21 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Marshall Academy Code: 13903 • Calhoun Co. (ISD 13) PSA	240.8 pupils Spend: $3.6M	$932K General Operating	5.99% ~22 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Bradford Academy Code: 63917 • Oakland Co. (ISD 63) PSA	668.2 pupils Spend: $12.8M	$891K Unassigned: $402K	6.14% ~22 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Rising Stars Academy Code: 50915 • Macomb Co. (ISD 50) PSA	105.6 pupils Spend: $1.8M	$183K General Operating	6.14% ~22 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Madison-Carver Academy Code: 82742 • Wayne Co. (ISD 82) PSA	340.5 pupils Spend: $5.4M	$339K General Operating	6.24% ~23 days cash	Fiscal Watch (5%–10%) MCL 380.1219
KIPP Detroit Imani Academy Code: 82775 • Wayne Co. (ISD 82) PSA	89.8 pupils Spend: $1.0M	$67K General Operating	6.47% ~24 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Madison Academy Code: 25911 • Genesee Co. (ISD 25) PSA	994.6 pupils Spend: $13.0M	$1.4M General Operating	6.57% ~24 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Merritt Academy Code: 50906 • Macomb Co. (ISD 50) PSA	612.1 pupils Spend: $8.6M	$913K General Operating	7.69% ~28 days cash	Fiscal Watch (5%–10%) MCL 380.1219
SER YouthBuild Learning Academy Code: 82776 • Wayne Co. (ISD 82) PSA	197.6 pupils Spend: $2.3M	$180K General Operating	7.75% ~28 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Keys Grace Academy Code: 63938 • Oakland Co. (ISD 63) PSA	527.8 pupils Spend: $9.4M	$739K General Operating	7.83% ~29 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Highpoint Virtual Academy of Michigan Code: 83900 • Wexford Co. (ISD 83) PSA	3,447.2 pupils Spend: $42.5M	$3.3M General Operating	7.86% ~29 days cash	Fiscal Watch (5%–10%) MCL 380.1219
American International Academy Code: 82730 • Wayne Co. (ISD 82) PSA	658.7 pupils Spend: $10.8M	$938K Unassigned: $785K	8.42% ~31 days cash	Fiscal Watch (5%–10%) MCL 380.1219
New Paradigm College Prep Code: 82713 • Wayne Co. (ISD 82) PSA	214.6 pupils Spend: $3.5M	$310K General Operating	8.77% ~32 days cash	Fiscal Watch (5%–10%) MCL 380.1219
New Dawn Academy of Warren Code: 50920 • Macomb Co. (ISD 50) PSA	255.3 pupils Spend: $3.3M	$293K General Operating	8.83% ~32 days cash	Fiscal Watch (5%–10%) MCL 380.1219
New Paradigm Glazer-Loving Academy Code: 82735 • Wayne Co. (ISD 82) PSA	210.3 pupils Spend: $3.9M	$353K General Operating	8.94% ~33 days cash	Fiscal Watch (5%–10%) MCL 380.1219
GEE Compass Academy Code: 81916 • Washtenaw Co. (ISD 81) PSA	137.5 pupils Spend: $1.9M	$180K General Operating	9.26% ~34 days cash	Fiscal Watch (5%–10%) MCL 380.1219
West Village Academy Code: 82959 • Wayne Co. (ISD 82) PSA	244.7 pupils Spend: $3.6M	$340K General Operating	9.34% ~34 days cash	Fiscal Watch (5%–10%) MCL 380.1219
East Shore Leadership Academy Code: 74900 • St. Clair Co. (ISD 74) PSA	161.1 pupils Spend: $3.3M	$313K General Operating	9.45% ~34 days cash	Fiscal Watch (5%–10%) MCL 380.1219
Concord Academy - Boyne Code: 15901 • Charlevoix Co. (ISD 15) PSA	128.5 pupils Spend: $2.0M	$454K Unassigned: $170K	9.48% ~35 days cash	Fiscal Watch (5%–10%) 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.