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 130 of 286 districts (filtered by Target)

District & County	Enrollment & Spend	Fund 11 Balance	Reserve & Buffer	Statutory Status
Michigan Mathematics and Science Academy Code: 63924 • Macomb Co. (ISD 50) PSA	734.6 pupils Spend: $12.4M	$1.9M General Operating	15.04% ~55 days cash	Standard Reserve (10%–50%) MCL 380.1219
Honey Creek Community School Code: 81901 • Washtenaw Co. (ISD 81) PSA	233.4 pupils Spend: $3.8M	$627K Unassigned: $309K	15.45% ~56 days cash	Standard Reserve (10%–50%) MCL 380.1219
Arbor Academy Code: 13901 • Calhoun Co. (ISD 13) PSA	152.7 pupils Spend: $2.3M	$369K General Operating	16.23% ~59 days cash	Standard Reserve (10%–50%) MCL 380.1219
Detroit Academy of Arts and Sciences Code: 82929 • Wayne Co. (ISD 82) PSA	1,033.2 pupils Spend: $16.6M	$2.7M General Operating	16.47% ~60 days cash	Standard Reserve (10%–50%) MCL 380.1219
Blended Learning Academies Credit Recovery High School Code: 33915 • Ingham Co. (ISD 33) PSA	187.0 pupils Spend: $3.0M	$494K Unassigned: $416K	16.49% ~60 days cash	Standard Reserve (10%–50%) MCL 380.1219
LifeTech Academy Code: 23900 • Eaton Co. (ISD 23) PSA	371.9 pupils Spend: $4.1M	$675K General Operating	16.49% ~60 days cash	Standard Reserve (10%–50%) MCL 380.1219
David Ellis Academy West Code: 82994 • Wayne Co. (ISD 82) PSA	724.3 pupils Spend: $11.4M	$1.9M General Operating	16.98% ~62 days cash	Standard Reserve (10%–50%) MCL 380.1219
Advanced Technology Academy Code: 63914 • Wayne Co. (ISD 82) PSA	1,200.5 pupils Spend: $19.4M	$3.5M General Operating	17.12% ~62 days cash	Standard Reserve (10%–50%) MCL 380.1219
Kensington Woods Schools Code: 47901 • Livingston Co. (ISD 47) PSA	113.8 pupils Spend: $1.8M	$515K General Operating	17.17% ~63 days cash	Standard Reserve (10%–50%) MCL 380.1219
Grand Traverse Academy Code: 28902 • Grand Traverse Co. (ISD 28) PSA	823.2 pupils Spend: $9.3M	$1.6M General Operating	17.44% ~64 days cash	Standard Reserve (10%–50%) MCL 380.1219
Chandler Park Academy Code: 82923 • Wayne Co. (ISD 82) PSA	1,996.2 pupils Spend: $30.4M	$5.7M General Operating	17.52% ~64 days cash	Standard Reserve (10%–50%) MCL 380.1219
Global Heights Academy Code: 82725 • Wayne Co. (ISD 82) PSA	272.9 pupils Spend: $4.2M	$839K General Operating	18.02% ~66 days cash	Standard Reserve (10%–50%) MCL 380.1219
Three Oaks Public School Academy Code: 61904 • Muskegon Co. (ISD 61) PSA	359.4 pupils Spend: $5.4M	$1.3M Unassigned: $895K	18.12% ~66 days cash	Standard Reserve (10%–50%) MCL 380.1219
International Academy of Flint Code: 25905 • Genesee Co. (ISD 25) PSA	928.0 pupils Spend: $14.6M	$2.7M General Operating	18.16% ~66 days cash	Standard Reserve (10%–50%) MCL 380.1219
University Preparatory Academy (PSAD) Code: 82702 • Wayne Co. (ISD 82) PSA	1,843.7 pupils Spend: $27.0M	$5.3M Unassigned: $4.3M	18.22% ~66 days cash	Standard Reserve (10%–50%) MCL 380.1219
Fostering Leadership Academy Code: 82772 • Wayne Co. (ISD 82) PSA	73.7 pupils Spend: $1.3M	$241K Unassigned: $163K	18.43% ~67 days cash	Standard Reserve (10%–50%) MCL 380.1219
Benton Harbor Charter School Academy Code: 11903 • Berrien Co. (ISD 11) PSA	404.5 pupils Spend: $7.8M	$1.8M Unassigned: $975K	18.55% ~68 days cash	Standard Reserve (10%–50%) MCL 380.1219
Hillsdale Preparatory School Code: 30901 • Hillsdale Co. (ISD 30) PSA	63.5 pupils Spend: $1.1M	$202K Unassigned: $199K	18.65% ~68 days cash	Standard Reserve (10%–50%) MCL 380.1219
Commonwealth Community Development Academy Code: 82919 • Wayne Co. (ISD 82) PSA	152.9 pupils Spend: $2.4M	$450K General Operating	19.05% ~70 days cash	Standard Reserve (10%–50%) MCL 380.1219
Trillium Academy Code: 82973 • Wayne Co. (ISD 82) PSA	640.0 pupils Spend: $9.8M	$2.7M Unassigned: $1.6M	19.1% ~70 days cash	Standard Reserve (10%–50%) MCL 380.1219
Will Carleton Charter School Academy Code: 30902 • Hillsdale Co. (ISD 30) PSA	281.4 pupils Spend: $3.4M	$796K General Operating	19.32% ~70 days cash	Standard Reserve (10%–50%) MCL 380.1219
Detroit Leadership Academy Code: 82722 • Wayne Co. (ISD 82) PSA	747.7 pupils Spend: $12.6M	$2.5M General Operating	19.37% ~71 days cash	Standard Reserve (10%–50%) MCL 380.1219
Caniff Liberty Academy Code: 82745 • Wayne Co. (ISD 82) PSA	587.0 pupils Spend: $13.2M	$2.6M Unassigned: $1.6M	19.53% ~71 days cash	Standard Reserve (10%–50%) MCL 380.1219
Livingston Classical Academy Code: 81913 • Washtenaw Co. (ISD 81) PSA	287.8 pupils Spend: $3.1M	$736K Unassigned: $555K	19.63% ~72 days cash	Standard Reserve (10%–50%) MCL 380.1219
The James and Grace Lee Boggs School Code: 82706 • Wayne Co. (ISD 82) PSA	171.2 pupils Spend: $2.4M	$467K General Operating	19.64% ~72 days cash	Standard Reserve (10%–50%) MCL 380.1219
Creative Technologies Academy Code: 41918 • Kent Co. (ISD 41) PSA	298.9 pupils Spend: $4.5M	$907K General Operating	20.02% ~73 days cash	Standard Reserve (10%–50%) MCL 380.1219
Michigan Great Lakes Virtual Academy Code: 51905 • Manistee Co. (ISD 51) PSA	4,094.6 pupils Spend: $48.2M	$9.8M General Operating	20.33% ~74 days cash	Standard Reserve (10%–50%) MCL 380.1219
Chatfield School Code: 44901 • Lapeer Co. (ISD 44) PSA	482.1 pupils Spend: $6.0M	$1.2M Unassigned: $1.0M	20.38% ~74 days cash	Standard Reserve (10%–50%) MCL 380.1219
Three Lakes Academy Code: 49901 • Mackinac Co. (ISD 17) PSA	114.8 pupils Spend: $1.8M	$387K General Operating	20.83% ~76 days cash	Standard Reserve (10%–50%) MCL 380.1219
Uplift Michigan Academy Code: 55900 • Menominee Co. (ISD 55) PSA	592 pupils Spend: $7.8M	$1.8M General Operating	21.12% ~77 days cash	Standard Reserve (10%–50%) MCL 380.1219
Michigan Online School Code: 80900 • Van Buren Co. (ISD 80) PSA	1,237.0 pupils Spend: $14.3M	$3.1M General Operating	21.26% ~78 days cash	Standard Reserve (10%–50%) MCL 380.1219
DeTour Arts and Technology Academy Code: 17903 • Chippewa Co. (ISD 17) PSA	88.9 pupils Spend: $1.1M	$233K General Operating	21.42% ~78 days cash	Standard Reserve (10%–50%) MCL 380.1219
W-A-Y Academy Code: 82746 • Wayne Co. (ISD 82) PSA	208.8 pupils Spend: $2.9M	$752K General Operating	21.5% ~78 days cash	Standard Reserve (10%–50%) MCL 380.1219
Oakland Academy Code: 39903 • Kalamazoo Co. (ISD 39) PSA	149.7 pupils Spend: $1.7M	$387K General Operating	22.32% ~82 days cash	Standard Reserve (10%–50%) MCL 380.1219
Hanley International Academy Code: 82986 • Wayne Co. (ISD 82) PSA	665.5 pupils Spend: $10.1M	$2.4M Unassigned: $2.1M	22.53% ~82 days cash	Standard Reserve (10%–50%) MCL 380.1219
Discovery Creative Pathways Code: 82763 • Wayne Co. (ISD 82) PSA	809.9 pupils Spend: $11.4M	$2.9M General Operating	22.67% ~83 days cash	Standard Reserve (10%–50%) MCL 380.1219
Black River Public School Code: 70904 • Ottawa Co. (ISD 70) PSA	960.1 pupils Spend: $12.0M	$2.8M General Operating	23.58% ~86 days cash	Standard Reserve (10%–50%) MCL 380.1219
David Ellis Academy Code: 82947 • Wayne Co. (ISD 82) PSA	205 pupils Spend: $3.5M	$820K General Operating	23.66% ~86 days cash	Standard Reserve (10%–50%) MCL 380.1219
Island City Academy Code: 23901 • Eaton Co. (ISD 23) PSA	195.3 pupils Spend: $2.8M	$674K General Operating	24.34% ~89 days cash	Standard Reserve (10%–50%) MCL 380.1219
Francis Reh PSA Code: 73909 • Saginaw Co. (ISD 73) PSA	499.2 pupils Spend: $6.6M	$1.7M General Operating	24.45% ~89 days cash	Standard Reserve (10%–50%) MCL 380.1219
Bridge Academy Code: 82983 • Wayne Co. (ISD 82) PSA	1,302.0 pupils Spend: $16.8M	$5.3M General Operating	26.57% ~97 days cash	Standard Reserve (10%–50%) MCL 380.1219
Branch Line School Code: 82705 • Wayne Co. (ISD 82) PSA	139.3 pupils Spend: $3.6M	$970K General Operating	26.7% ~98 days cash	Standard Reserve (10%–50%) MCL 380.1219
Detroit Edison Public School Academy Code: 82945 • Wayne Co. (ISD 82) PSA	1,310.7 pupils Spend: $18.2M	$4.9M General Operating	27.07% ~99 days cash	Standard Reserve (10%–50%) MCL 380.1219
Flextech High School Shepherd Code: 37900 • Isabella Co. (ISD 29) PSA	80.6 pupils Spend: $911K	$247K General Operating	27.12% ~99 days cash	Standard Reserve (10%–50%) MCL 380.1219
AGBU Alex-Marie Manoogian School Code: 63901 • Oakland Co. (ISD 63) PSA	426.6 pupils Spend: $5.3M	$1.5M General Operating	27.65% ~101 days cash	Standard Reserve (10%–50%) MCL 380.1219
Gateway To Success Academy Code: 53901 • Mason Co. (ISD 53) PSA	120.7 pupils Spend: $1.7M	$481K General Operating	27.71% ~101 days cash	Standard Reserve (10%–50%) MCL 380.1219
Dove Academy of Detroit Code: 82930 • Wayne Co. (ISD 82) PSA	483.7 pupils Spend: $7.2M	$2.3M Unassigned: $1.8M	28.09% ~102 days cash	Standard Reserve (10%–50%) MCL 380.1219
West MI Academy of Environmental Science Code: 41904 • Kent Co. (ISD 41) PSA	656.4 pupils Spend: $10.5M	$3.5M Unassigned: $2.1M	28.2% ~103 days cash	Standard Reserve (10%–50%) MCL 380.1219
Grand Rapids Child Discovery Center Code: 41921 • Kent Co. (ISD 41) PSA	287.1 pupils Spend: $3.8M	$1.1M Unassigned: $1.1M	28.32% ~103 days cash	Standard Reserve (10%–50%) MCL 380.1219
Escuela Avancemos Code: 82744 • Wayne Co. (ISD 82) PSA	424.9 pupils Spend: $5.9M	$1.7M General Operating	28.97% ~106 days cash	Standard Reserve (10%–50%) MCL 380.1219
Flint Cultural Center Academy Code: 25919 • Genesee Co. (ISD 25) PSA	693.5 pupils Spend: $9.1M	$2.7M Unassigned: $2.5M	29.39% ~107 days cash	Standard Reserve (10%–50%) MCL 380.1219
Academic and Career Education Academy Code: 56903 • Midland Co. (ISD 56) PSA	85.7 pupils Spend: $1.8M	$525K General Operating	29.45% ~108 days cash	Standard Reserve (10%–50%) MCL 380.1219
Woodland Park Academy Code: 25902 • Genesee Co. (ISD 25) PSA	273.7 pupils Spend: $4.2M	$1.2M General Operating	29.87% ~109 days cash	Standard Reserve (10%–50%) MCL 380.1219
Da Vinci Schools Code: 38901 • Jackson Co. (ISD 38) PSA	419.9 pupils Spend: $6.8M	$2.1M Unassigned: $1.8M	30.47% ~111 days cash	Standard Reserve (10%–50%) MCL 380.1219
Joseph K. Lumsden Bahweting Anishnabe Academy Code: 17901 • Chippewa Co. (ISD 17) PSA	600.6 pupils Spend: $14.2M	$4.5M General Operating	30.51% ~111 days cash	Standard Reserve (10%–50%) MCL 380.1219
Infinity Institute of Learning (SDA) Code: 82752 • Wayne Co. (ISD 82) PSA	145.7 pupils Spend: $3.8M	$1.2M General Operating	30.78% ~112 days cash	Standard Reserve (10%–50%) MCL 380.1219
Macomb Montessori Academy Code: 50914 • Macomb Co. (ISD 50) PSA	251.5 pupils Spend: $3.6M	$1.3M Unassigned: $906K	30.79% ~112 days cash	Standard Reserve (10%–50%) MCL 380.1219
Muskegon Montessori Academy for Environmental Change Code: 61900 • Muskegon Co. (ISD 61) PSA	153.8 pupils Spend: $2.3M	$829K Unassigned: $646K	30.94% ~113 days cash	Standard Reserve (10%–50%) MCL 380.1219
Innocademy Allegan Campus Code: 03900 • Allegan Co. (ISD 03) PSA	100.9 pupils Spend: $1.4M	$448K General Operating	31.07% ~113 days cash	Standard Reserve (10%–50%) MCL 380.1219
Joy Preparatory Academy Code: 82958 • Wayne Co. (ISD 82) PSA	158.7 pupils Spend: $2.5M	$860K General Operating	31.81% ~116 days cash	Standard Reserve (10%–50%) MCL 380.1219
Byron Center Charter School Code: 41908 • Kent Co. (ISD 41) PSA	200.0 pupils Spend: $2.5M	$830K Unassigned: $205K	32.54% ~119 days cash	Standard Reserve (10%–50%) MCL 380.1219
Innocademy Code: 70908 • Ottawa Co. (ISD 70) PSA	265.8 pupils Spend: $3.8M	$1.3M General Operating	32.65% ~119 days cash	Standard Reserve (10%–50%) MCL 380.1219
New Branches Charter Academy Code: 41901 • Kent Co. (ISD 41) PSA	341.3 pupils Spend: $5.6M	$2.1M Unassigned: $1.5M	32.76% ~120 days cash	Standard Reserve (10%–50%) MCL 380.1219
Old Redford Academy Code: 82956 • Wayne Co. (ISD 82) PSA	946.3 pupils Spend: $17.4M	$5.9M Unassigned: $4.2M	33.51% ~122 days cash	Standard Reserve (10%–50%) MCL 380.1219
Dr. Joseph F. Pollack Academic Center of Excellence Code: 63910 • Oakland Co. (ISD 63) PSA	515.5 pupils Spend: $8.0M	$2.7M Unassigned: $2.7M	33.95% ~124 days cash	Standard Reserve (10%–50%) MCL 380.1219
Great Lakes Learning Academy Code: 33914 • Ingham Co. (ISD 33) PSA	968.9 pupils Spend: $11.8M	$4.0M General Operating	34.24% ~125 days cash	Standard Reserve (10%–50%) MCL 380.1219
Ivywood Classical Academy Code: 82767 • Wayne Co. (ISD 82) PSA	697.1 pupils Spend: $8.4M	$2.9M Unassigned: $2.5M	34.64% ~126 days cash	Standard Reserve (10%–50%) MCL 380.1219
Countryside Academy Code: 11901 • Berrien Co. (ISD 11) PSA	768.7 pupils Spend: $11.5M	$4.3M General Operating	34.69% ~127 days cash	Standard Reserve (10%–50%) MCL 380.1219
Nah Tah Wahsh Public School Academy Code: 55901 • Menominee Co. (ISD 21) PSA	181.5 pupils Spend: $4.4M	$1.5M General Operating	34.81% ~127 days cash	Standard Reserve (10%–50%) MCL 380.1219
Landmark Academy Code: 74903 • St. Clair Co. (ISD 74) PSA	732.0 pupils Spend: $10.4M	$3.7M General Operating	34.88% ~127 days cash	Standard Reserve (10%–50%) MCL 380.1219
William C. Abney Academy Code: 41917 • Kent Co. (ISD 41) PSA	265.2 pupils Spend: $4.4M	$1.6M General Operating	34.98% ~128 days cash	Standard Reserve (10%–50%) MCL 380.1219
Holly Academy Code: 63911 • Oakland Co. (ISD 63) PSA	517.9 pupils Spend: $7.3M	$2.6M General Operating	35.01% ~128 days cash	Standard Reserve (10%–50%) MCL 380.1219
Bay City Academy Code: 09903 • Bay Co. (ISD 09) PSA	556.4 pupils Spend: $6.7M	$2.8M General Operating	35.11% ~128 days cash	Standard Reserve (10%–50%) MCL 380.1219
Northridge Academy Code: 25904 • Genesee Co. (ISD 25) PSA	260.0 pupils Spend: $3.3M	$1.2M General Operating	35.38% ~129 days cash	Standard Reserve (10%–50%) MCL 380.1219
Woodland School Code: 28901 • Grand Traverse Co. (ISD 28) PSA	208.2 pupils Spend: $2.4M	$867K General Operating	35.63% ~130 days cash	Standard Reserve (10%–50%) MCL 380.1219
Noor International Academy Code: 50913 • Macomb Co. (ISD 50) PSA	185.7 pupils Spend: $3.6M	$1.4M Unassigned: $789K	36.0% ~131 days cash	Standard Reserve (10%–50%) MCL 380.1219
Kingsbury Country Day School Code: 63934 • Oakland Co. (ISD 63) PSA	334.6 pupils Spend: $4.3M	$1.8M Unassigned: $1.4M	36.86% ~134 days cash	Standard Reserve (10%–50%) MCL 380.1219
Old Mission Peninsula School Code: 28900 • Grand Traverse Co. (ISD 28) PSA	146.4 pupils Spend: $2.0M	$738K General Operating	37.1% ~135 days cash	Standard Reserve (10%–50%) MCL 380.1219
Covenant High School Grand Rapids Code: 41900 • Kent Co. (ISD 41) PSA	224.6 pupils Spend: $3.4M	$1.3M General Operating	38.66% ~141 days cash	Standard Reserve (10%–50%) MCL 380.1219
Saginaw Preparatory Academy Code: 73908 • Saginaw Co. (ISD 73) PSA	368.8 pupils Spend: $5.0M	$1.9M General Operating	38.68% ~141 days cash	Standard Reserve (10%–50%) MCL 380.1219
Jackson Preparatory & Early College Code: 38900 • Jackson Co. (ISD 38) PSA	262.4 pupils Spend: $3.2M	$1.3M General Operating	38.71% ~141 days cash	Standard Reserve (10%–50%) MCL 380.1219
MacDowell Preparatory Academy Code: 82747 • Wayne Co. (ISD 82) PSA	360.9 pupils Spend: $5.9M	$2.3M General Operating	38.71% ~141 days cash	Standard Reserve (10%–50%) MCL 380.1219
George Crockett Academy Code: 82937 • Wayne Co. (ISD 82) PSA	341.2 pupils Spend: $5.2M	$2.0M General Operating	39.01% ~142 days cash	Standard Reserve (10%–50%) MCL 380.1219
Michigan Educational Choice Center Code: 82751 • Wayne Co. (ISD 82) PSA	305.4 pupils Spend: $4.7M	$1.8M General Operating	39.14% ~143 days cash	Standard Reserve (10%–50%) MCL 380.1219
Light of the World Academy Code: 47900 • Livingston Co. (ISD 47) PSA	219.6 pupils Spend: $2.8M	$1.1M General Operating	39.81% ~145 days cash	Standard Reserve (10%–50%) MCL 380.1219
Tipton Academy Code: 82754 • Wayne Co. (ISD 82) PSA	553.1 pupils Spend: $7.9M	$3.2M General Operating	39.95% ~146 days cash	Standard Reserve (10%–50%) MCL 380.1219
Blue Water Middle College Code: 74914 • St. Clair Co. (ISD 74) PSA	241.9 pupils Spend: $2.8M	$1.2M Unassigned: $758K	41.71% ~152 days cash	Standard Reserve (10%–50%) MCL 380.1219
Four Corners Montessori Academy Code: 63923 • Oakland Co. (ISD 63) PSA	238.2 pupils Spend: $3.3M	$1.6M Unassigned: $1.1M	42.66% ~156 days cash	Standard Reserve (10%–50%) MCL 380.1219
Cole Academy Code: 33901 • Ingham Co. (ISD 33) PSA	302.2 pupils Spend: $4.2M	$1.8M General Operating	43.69% ~160 days cash	Standard Reserve (10%–50%) MCL 380.1219
University Yes Academy Code: 82724 • Wayne Co. (ISD 82) PSA	387.1 pupils Spend: $7.1M	$3.2M General Operating	45.19% ~165 days cash	Standard Reserve (10%–50%) MCL 380.1219
Pontiac Academy for Excellence Code: 63906 • Oakland Co. (ISD 63) PSA	550.0 pupils Spend: $7.7M	$3.6M General Operating	46.86% ~171 days cash	Standard Reserve (10%–50%) MCL 380.1219
Frontier International Academy Code: 82987 • Wayne Co. (ISD 82) PSA	1,081.3 pupils Spend: $13.5M	$6.4M General Operating	47.52% ~173 days cash	Standard Reserve (10%–50%) MCL 380.1219
Creative Montessori Academy Code: 82969 • Wayne Co. (ISD 82) PSA	756.8 pupils Spend: $10.7M	$5.6M General Operating	48.2% ~176 days cash	Standard Reserve (10%–50%) MCL 380.1219
Greater Heights Academy Code: 25914 • Genesee Co. (ISD 25) PSA	192.5 pupils Spend: $3.1M	$1.5M General Operating	48.5% ~177 days cash	Standard Reserve (10%–50%) MCL 380.1219
Battle Creek Area Learning Center Code: 13904 • Calhoun Co. (ISD 13) PSA	191.7 pupils Spend: $2.6M	$1.3M General Operating	48.59% ~177 days cash	Standard Reserve (10%–50%) MCL 380.1219
Lighthouse Academy Code: 41922 • Kent Co. (ISD 41) PSA	443.1 pupils Spend: $8.8M	$4.4M General Operating	49.24% ~180 days cash	Standard Reserve (10%–50%) MCL 380.1219
Bridge Academy of Southwest Michigan Code: 11900 • Berrien Co. (ISD 11) PSA	113.2 pupils Spend: $1.4M	$737K General Operating	49.29% ~180 days cash	Standard Reserve (10%–50%) MCL 380.1219
Star International Academy Code: 82941 • Wayne Co. (ISD 82) PSA	2,092.3 pupils Spend: $27.4M	$17.3M Unassigned: $9.1M	51.21% ~187 days cash	High Reserve (> 50%) MCL 380.1219
Outlook Academy Code: 03902 • Allegan Co. (ISD 03) PSA	45.7 pupils Spend: $1.2M	$638K Unassigned: $440K	51.25% ~187 days cash	High Reserve (> 50%) MCL 380.1219
Windover High School Code: 56901 • Midland Co. (ISD 56) PSA	103.4 pupils Spend: $1.3M	$690K General Operating	52.83% ~193 days cash	High Reserve (> 50%) MCL 380.1219
Battle Creek Montessori Academy Code: 13900 • Calhoun Co. (ISD 13) PSA	133.0 pupils Spend: $2.2M	$1.3M Unassigned: $1.1M	55.52% ~203 days cash	High Reserve (> 50%) MCL 380.1219
Universal Learning Academy Code: 82982 • Wayne Co. (ISD 82) PSA	759.1 pupils Spend: $10.6M	$7.9M Unassigned: $5.8M	57.56% ~210 days cash	High Reserve (> 50%) MCL 380.1219
Michigan Connections Academy Code: 33911 • Ingham Co. (ISD 33) PSA	1,565.8 pupils Spend: $18.1M	$10.5M General Operating	57.94% ~212 days cash	High Reserve (> 50%) MCL 380.1219
University Preparatory Art & Design Code: 82703 • Wayne Co. (ISD 82) PSA	1,243.8 pupils Spend: $16.4M	$9.6M Unassigned: $9.3M	58.56% ~214 days cash	High Reserve (> 50%) MCL 380.1219
Mildred C. Wells Preparatory Academy Code: 11904 • Berrien Co. (ISD 11) PSA	225.8 pupils Spend: $3.0M	$1.8M General Operating	59.39% ~217 days cash	High Reserve (> 50%) MCL 380.1219
University Preparatory Science and Math (PSAD) Code: 82701 • Wayne Co. (ISD 82) PSA	1,433.4 pupils Spend: $18.7M	$11.3M Unassigned: $10.3M	60.19% ~220 days cash	High Reserve (> 50%) MCL 380.1219
Hope Academy of West Michigan Code: 41926 • Kent Co. (ISD 41) PSA	280.2 pupils Spend: $4.6M	$3.0M General Operating	61.38% ~224 days cash	High Reserve (> 50%) MCL 380.1219
Casman Alternative Academy Code: 51903 • Manistee Co. (ISD 51) PSA	60.4 pupils Spend: $803K	$516K General Operating	63.09% ~230 days cash	High Reserve (> 50%) MCL 380.1219
Lighthouse Connections Academy Code: 63939 • Oakland Co. (ISD 63) PSA	2,049.9 pupils Spend: $25.2M	$16.0M General Operating	63.46% ~232 days cash	High Reserve (> 50%) MCL 380.1219
North Star Montessori Academy Code: 52901 • Marquette Co. (ISD 52) PSA	143.5 pupils Spend: $2.7M	$1.8M General Operating	63.69% ~232 days cash	High Reserve (> 50%) MCL 380.1219
ICademy Global Code: 70909 • Ottawa Co. (ISD 70) PSA	200.6 pupils Spend: $3.1M	$2.1M General Operating	66.31% ~242 days cash	High Reserve (> 50%) MCL 380.1219
Ojibwe Charter School Code: 17902 • Chippewa Co. (ISD 17) PSA	124.3 pupils Spend: $2.7M	$1.9M General Operating	67.92% ~248 days cash	High Reserve (> 50%) MCL 380.1219
Cesar Chavez Academy Code: 82918 • Wayne Co. (ISD 82) PSA	2,281.5 pupils Spend: $30.2M	$21.0M General Operating	68.81% ~251 days cash	High Reserve (> 50%) MCL 380.1219
Michigan Virtual Charter Academy Code: 41925 • Oakland Co. (ISD 63) PSA	3,170.0 pupils Spend: $35.4M	$24.8M General Operating	70.02% ~256 days cash	High Reserve (> 50%) MCL 380.1219
Bay-Arenac Community High School Code: 09901 • Bay Co. (ISD 09) PSA	166.9 pupils Spend: $2.5M	$1.7M General Operating	70.16% ~256 days cash	High Reserve (> 50%) MCL 380.1219
Virtual Learning Academy of St. Clair County Code: 74912 • St. Clair Co. (ISD 74) PSA	179.8 pupils Spend: $2.5M	$1.8M Unassigned: $1.4M	70.37% ~257 days cash	High Reserve (> 50%) MCL 380.1219
Walden Green Montessori Code: 70901 • Ottawa Co. (ISD 70) PSA	247.1 pupils Spend: $2.9M	$2.1M General Operating	74.96% ~274 days cash	High Reserve (> 50%) MCL 380.1219
Pathways Academy Code: 82737 • Wayne Co. (ISD 82) PSA	142.9 pupils Spend: $3.2M	$2.5M General Operating	77.49% ~283 days cash	High Reserve (> 50%) MCL 380.1219
Eaton Academy Code: 82915 • Macomb Co. (ISD 50) PSA	331.7 pupils Spend: $4.7M	$4.1M General Operating	87.12% ~318 days cash	High Reserve (> 50%) MCL 380.1219
Presque Isle Academy Code: 71902 • Presque Isle Co. (ISD 16) PSA	17.6 pupils Spend: $387K	$356K General Operating	88.65% ~324 days cash	High Reserve (> 50%) MCL 380.1219
Detroit Innovation Academy Code: 82739 • Wayne Co. (ISD 82) PSA	336 pupils Spend: $4.3M	$4.4M General Operating	101.4% ~370 days cash	High Reserve (> 50%) MCL 380.1219
Concord Academy - Petoskey Code: 24901 • Emmet Co. (ISD 15) PSA	99.3 pupils Spend: $1.3M	$1.4M Unassigned: $767K	103.07% ~376 days cash	High Reserve (> 50%) MCL 380.1219
Relevant Academy of Eaton County Code: 23902 • Eaton Co. (ISD 23) PSA	62.5 pupils Spend: $1.0M	$1.1M Unassigned: $954K	103.42% ~378 days cash	High Reserve (> 50%) MCL 380.1219
Universal Academy Code: 82950 • Wayne Co. (ISD 82) PSA	695.9 pupils Spend: $9.2M	$11.7M Unassigned: $9.2M	111.18% ~406 days cash	High Reserve (> 50%) MCL 380.1219
Jalen Rose Leadership Academy Code: 82728 • Wayne Co. (ISD 82) PSA	417.1 pupils Spend: $6.4M	$7.9M Unassigned: $1.7M	114.99% ~420 days cash	High Reserve (> 50%) MCL 380.1219
Alternative Educational Academy of Ogemaw County Code: 65900 • Ogemaw Co. (ISD 72) PSA	118.7 pupils Spend: $1.6M	$2.1M Unassigned: $2.0M	135.99% ~496 days cash	High Reserve (> 50%) MCL 380.1219
Alternative Educational Academy of Iosco County Code: 35902 • Iosco Co. (ISD 35) PSA	157.2 pupils Spend: $1.9M	$2.7M Unassigned: $2.4M	140.91% ~514 days cash	High Reserve (> 50%) MCL 380.1219
Martin Luther King, Jr. Education Center Academy Code: 82910 • Wayne Co. (ISD 82) PSA	220.1 pupils Spend: $4.5M	$6.7M General Operating	148.47% ~542 days cash	High Reserve (> 50%) MCL 380.1219
Washtenaw Technical Middle College Code: 81903 • Washtenaw Co. (ISD 81) PSA	877.1 pupils Spend: $9.4M	$13.9M Unassigned: $12.9M	148.69% ~543 days cash	High Reserve (> 50%) MCL 380.1219
St. Clair County Intervention Academy Code: 74911 • St. Clair Co. (ISD 74) PSA	32.7 pupils Spend: $819K	$1.3M General Operating	162.4% ~593 days cash	High Reserve (> 50%) 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.