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A guide to the 2024-25 operating budget for the Mohawk Trail Regional School District
Our FY25 Budget Goals
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Build Programming Aligned to Strategic Plan
Strategic Use of One-time Revenues
Effectively Communicate an All-Funds Budget
When crafting this year’s budget, the School Committee and Leadership team took an approach that supports students and capitalizes on funding opportunities while being open and transparent at all times. Further to our planning and budgeting goals, the 2Districts8Towns initiative aims to create a more sustainable future for our schools and towns.
How We Build Our Budget
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Collaboration
Each school and department looks into its budget and determines its needs by using expense trends and current student data as well as recommendations from the Local Education Councils (LEC).
Analysis
We use data provided by the state and historical data to make data informed decisions when thinking about our future needs. We also use our district strategic plan to align our budget expenditures with the goals of the district.
Action
The Leadership Team reviews budget requests and determines actual needs as well as developing scenarios in the case of revenues not meeting expenses.
Manage
We work with the budget subcommittee and town board members to develop and share throughout the process. Budget is presented to School Committee for approval (School Committee may make additional recommendations ) and then passed onto Member Town Officials.
Budget
Budget Overview, All Funds: $26,171,925
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All Funds Budget = $26,171,925
represents the anticipated expenses for the 2024-2025 school year
Offsets = $4,732,574
grants and revolving funds
All Revenue = $7,451,830
includes Chapter 70 funding, charter school reimbursement, transportation revenue, tuition, and interest income
Operating Assessment = $13,987,521
The amount needed from the district towns to run our district based on this budget
$26,171,925
21,439,351
$13,987,521
Offsets
All Revenue
Operating Assessment
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Operating Assessment
The
All Funds Budget
of $26,171,925
reflects an increase of 3.9% or $981,409
over FY24.
Applying the Offsets
of $4,732,574
(including grants,
and revolving funds) to the All Funds Budget leads to the Local (or General Funds) Budget, which is up $597,581 or 2.87%, over last year.
Applying All Revenue in the amount of $7,451,830
(Chapter 70 funding, charter school reimbursement, transportation revenue,
tuition, and interest income) brings the Operating Assessment down to $13,987,521, an increase of $726,128 or 5.48%,
over last year.
$981,409/3.9% $597,581/2.87% $726,128/5.48%
Where Does Our Funding Come From?
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Required Local Contribution
Local Funds Collected primarily through property taxes from our member districts
Above Minimum Local Contribution
Funds the District uses to support the Education Budget above Required Local Contribution also paid through assessments
Transportation Reimbursement
Chapter 70 State Aid Revenue
Use of (E&D)
OFFSETS - Revolving and Grant Funds
23.72 %
18.10 %
0.96 %
27.76 %
20.42 %
1.96 %
Tuition Revenue
5.31 %
Transportation Assessment to Towns
1.23 %
Charter School Reimbursement
0.34 %
Interest Income
0.19 %
Transportation Revolving
0.01%
Funding Sources
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| FY24 | FY25 |
CHAPTER 70 STATE AID REVENUE | $6,154,784 | $ 6,201,914 |
CHARTER SCHOOL REIMBURSEMENT | $128,141 | $ 88,978 |
TUITION REVENUE | $297,000 | $ 321,555 |
INTEREST INCOME | $30,000 | $ 50,000 |
USE OF E&D RESERVE FUNDING | $50,000 | $ 250,000 |
MINIMUM STATE REQUIRED CONTRIBUTION | $6,907,293 | $ 7,258,681 |
ABOVE MINIMUM CONTRIBUTION | $5,571,685 | $ 5,339,502 |
TRANSPORTATION REVENUE FROM STATE | $716,211 | $ 511,742 |
TRANSPORTATION ASSESSMENT TO TOWNS | $782,415 | $ 1,389,338 |
TRANSPORTATION REVOLVING | $203,541 | $ 2,641 |
TOTAL REVOLVING AND OTHER OFFSETS | $4,348,747 | $4,732,574 |
| | |
FY24-FY25 Funding Sources
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Expense Drivers
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Technology
and
Information
Inflation
Student Learning Options
Transportation
Special Education
Program Development
Provide all students with rigorous and
culturally relevant curriculum, resources
and programs that support individual goals
Inflation
Expenses that the district incurs continue to rise annually even though inflation has been relatively low in recent years. The trend still is that the increases in expenses outpace increases in revenue.
Technology and Information
The rapid increase in technology and information has accelerated the need to more frequently replace educational materials and equipment.
Facilities and Maintenance
The rising costs for heating, electricity and supplies has led to substantial increases.
Special Education
A few factors that drive the increase in Special Education:
Out of District Tuition Increases
Limited and/or closure of local programs resulted in out-of-district placements
Transportation
The rise in fuel costs as well as increased costs for Special Education transportation in and out of the district.
Facilities and Maintenance
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FY25 Increases By Cost Center
COST CENTER | FY24 ALL FUNDS | FY25 ALL FUNDS | DIFFERENCE FY24-FY25 | PERCENT |
SALARY AND BENEFITS | $17,671,281 | $17,919,717 | $248,436 | 1% |
MAINTENANCE AND OPERATIONS | $1,745,126 | $1,765,358 | $20,232 | 1% |
TRANSPORTATION | $1,703,294 | $1,910,615 | $207,321 | 12% |
SCHOOL CHOICE/ CHARTER/ OOD^ | $2,599,491 | $2,808,788 | $209,297 | 8% |
ALL OTHER COSTS* | $1,471,324 | $1,767,447 | $296,123 | 20% |
TOTAL DISTRICT | $25,190,517 | $26,171,925 | $981,408 | 4% |
Less OFFSETS (Revolving and Grants) | $4,348,747 | $4,732,574 | $383,827 | 8% |
TOTAL LOCAL FUNDS | $20,841,770 | $21,439,351 | $597,581 | 2.87% |
* Other Costs include: technology support and services, contracted services- evaluations, tutoring, professional development, consultants, stipends, food service costs-supplies, labor, etc. ^Significant increases in out of district tuition offset by lower school choice and charter |
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MOHAWK TRAIL SCHOOL DISTRICT TOTALS | | | |
FUNDS BY DESE USE | FY24 | FY25 | FY24-25 DIFFERENCE |
ADMINISTRATION (1000) | $1,088,073 | $1,076,964 | -$11,109 |
INSTRUCTIONAL (2000) | $11,360,606 | $11,934,540 | $573,934 |
TRANSPORTATION (3300) | $1,742,581 | $1,953,636 | $211,055 |
FOOD SERVICES (3400) | $265,879 | $292,458 | $26,579 |
ATHLETICS (3510) | $320,332 | $349,332 | $29,000 |
STUDENT ACTIVITIES (3520) | $113,119 | $107,182 | -$5,937 |
OPERATIONS (4000) | $1,843,705 | $1,868,144 | $24,439 |
BENEFITS (5000) | $5,376,902 | $5,275,369 | -$101,533 |
EQUIP/LEASES (5300) | $48,700 | $58,500 | $9,800 |
TUITIONS OUT (9000) | $1,086,553 | $1,520,000 | $433,447 |
SCHOOL CHOICE ASSESSMENTS (9110) | $804,618 | $673,158 | -$131,460 |
CHARTER ASSESSMENTS (9120) | $708,320 | $655,630 | -$52,690 |
ATTENDANCE/HEALTH (3100/3200) | $329,506 | $353,466 | $23,960 |
OTHER (6000,7000,8000) | $101,623 | $53,546 | -$48,077 |
OPEB | $0 | $0 | $0 |
TOTALS | $25,190,517 | $26,171,925 | $981,408 |
Expenses by DESE Code
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FY25 DESE Expenses By Location
LOCATION | FY24 ALL FUNDS | FY25 ALL FUNDS | DIFFERENCE |
MOHAWK TRAIL MIDDLE HIGH SCHOOL | $9,341,487 | $9,729,519 | $388,032 |
BUCKLAND SHELBURNE ELEMENTARY SCHOOL | $4,841,796 | $4,936,209 | $94,413 |
SANDERSON ELEMENTARY SCHOOL | $3,139,975 | $3,183,925 | $21,555 |
COLRAIN ELEMENTARY SCHOOL | $3,201,265 | $3,422,428 | $221,163 |
HEATH EXPENDITURES | $65,943 | $64,475 | -$1,468 |
DISTRICT K-12 | $2,892,723 | $3,299,166 | $406,443 |
MTRS PORTION OF 2-DISTRICT EXPENSES | $1,707,328 | $1,558,599 | -$148,729 |
TOTAL ALL BUDGETS | $25,190,517 | $26,171,925 | $981,408 |
What’s Driving Budget/Assessment Increases?
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What’s Driving Budget/Assessment Increases?
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Reductions Made To The Initially Proposed Expenses
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SAN MAINT CONTRACTED | $5,000.00 |
BSE Added gutters for library and urethane stage | $15,000.00 |
ATHLETIC SUPPLIES | $20,000.00 |
MTRHS PUMP HOUSE MAINT | $20,000.00 |
MTRHS ELECTRICITY SOLAR CREDIT | $15,000.00 |
CUTS TO SCHOOL SUPPLY LINES | $8,000.00 |
BENEFITS- REDUCED HEALTH INS AND RETIRED HEALTH INS TO MATCH CURRENT COSTS | $85,000.00 |
REDUCTION TO SALARY LINES THROUGH ATTRITION, NON HIRING OF OPEN POSITIONS | $175,000.00 |
SUBTOTAL | $343,000.00 |
INCREASE USE OF OFFSETS INCLUDING INCREASE OF $300,00 IN SCHOOL CHOICE FUNDS | $383,827.00 |
INCREASE USE OF E&D-WE ARE USING $200,000 MORE FROM E&D IN FY25 | $250,000.00 |
INCREASE USE OF BARR GRANT, NEW EVIDENCE BASED PRACTICE GRANT | $350,000.00 |
TOTAL ADJUSTMENTS | $1,326,827.00 |
In an effort to reduce the burden on district towns, initially proposed expenses were reduced by $343,000 primarily through attrition, reconfiguration, and omitting unfilled staff positions. This work
brought down the overall assessment percentage increase from 3.9% to 2.87%.
Assessments
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Snapshot of the 5 Year Enrollment Numbers by Town
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FY24-FY25 Assessment
Distribution Comparison
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TOWN | FY24 ASSESS DISTRIBUTION % | FY25 ASSESS DISTRIBUTION % |
ASHFIELD | 16.09% | 15.97% |
BUCKLAND | 23.23% | 23.07% |
CHARLEMONT | 7.51% | 7.26% |
COLRAIN | 17.72% | 18.31% |
HAWLEY | 1.74% | 1.80% |
HEATH | 9.06% | 8.55% |
PLAINFIELD | 6.51% | 6.72% |
SHELBURNE | 18.14% | 18.33% |
TOTAL | 100.00% | 100.00% |
These figures are based on the Regional Agreement and are determined by the 5 year rolling average enrollment from each town. The percentages are multiplied by the total (aggregate) Above Minimum Contribution determining each town’s assessment.
FY24-FY25 Assessment Comparison
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FY24-FY25 Required Minimum Local Contribution Comparison
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TOWN | FY24 Required Local Contribution | FY25 Required Local Contribution | FY24-FY25 DIFFERENCE | PERCENT CHANGE |
ASHFIELD | 1,429,088 | 1,562,445 | 133,357 | 9.33% |
BUCKLAND | 1,317,898 | 1,366,781 | 48,883 | 3.71% |
CHARLEMONT | 303,156 | 336,610 | 33,454 | 11.04% |
COLRAIN | 1,157,136 | 1,193,133 | 35,997 | 3.11% |
HAWLEY | 91,607 | 120,604 | 28,997 | 31.64% |
HEATH | 425,801 | 425,714 |
| -0.02% |
PLAINFIELD | 602,894 | 608,916 | 6,022 | 1.00% |
SHELBURNE | 1,579,713 | 1,644,478 | 64,765 | 4.10% |
TOTAL | $6,907,293 | $7,258,682 | 351,388 | 5.09% |
These assessment values are set by the State and are based on aggregate income and aggregate gross property values in each town.
FY24-FY25 Above Minimum Contribution Comparison
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TOWN | FY24 Above Minimum Contribution | FY25 Above Minimum Contribution | FY24-FY25 DIFFERENCE | PERCENT CHANGE |
ASHFIELD | $896,449 | $852,637 | $ 43,813 | -4.89% |
BUCKLAND | $1,294,068 | $1,231,586 | $ 62,482 | - 4.83% |
CHARLEMONT | $418,552 | $387,519 | $ 31,034 | -7.41% |
COLRAIN | $987,540 | $977,518 | $ 10,022 | -1.01% |
HAWLEY | $96,870 | $95,974 | $ 896 | -0.92% |
HEATH | $504,614 | $456,462 | $ 48,152 | -9.54% |
PLAINFIELD | $362,917 | $358,854 | $ 4,064 | -1.12% |
SHELBURNE | $1,010,674 | $978,953 | $ 31,721 | -3.14% |
TOTAL | $5,571,685 | $5,339,502 | $232,183 | -4.17% |
This number is determined by multiplying the MTRSD Assessment percentage by the Above Minimum Contribution total. The numbers have decreased for the last 3 years.
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FY24-FY25 Operating Assessment Comparison
TOWN | FY24 OPERATING ASSESS | FY25 OPERATING ASSESS | PERCENT CHANGE |
ASHFIELD | $2,451,423 | $2,636,938 | 7.57% |
BUCKLAND | $2,793,688 | $2,918,826 | 4.48% |
CHARLEMONT | $780,484 | $824,961 | 5.70% |
COLRAIN | $2,283,353 | $2,425,001 | 6.20% |
HAWLEY | $202,080 | $241,551 | 19.53% |
HEATH | $1,001,277 | $1,000,947 | -0.03% |
PLAINFIELD | $1,016,775 | $1,061,143 | 4.36% |
SHELBURNE | $2,732,313 | $2,878,155 | 5.34% |
TOTAL | $13,261,394 | $13,987,521 | 5.48% |
Operating Assessment is the total of the Minimum State Required Contribution the Above Minimum Contribution and the Transportation Assessment
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FY24-FY25 Transportation Assessment
The Transportation Assessment is the total cost less the chapter 71 State reimbursement revenue. The proposed chapter 71 reimbursement rate for FY25 is 60% of eligible costs vs 90% in FY24 resulting in increased local assessments.
TOWN | FY24 TRANSP ASSESS | FY25 TRANSP ASSESS | FY24-FY25 TRANSP DIFFERENCE | FY24-FY25 TRANSP % CHANGE |
ASHFIELD | $125,886 | $221,856 | $95,970 | 76.24% |
BUCKLAND | $181,722 | $320,459 | $138,737 | 76.35% |
CHARLEMONT | $58,776 | $100,832 | $42,056 | 71.55% |
COLRAIN | $138,677 | $254,350 | $115,673 | 83.41% |
HAWLEY | $13,603 | $24,972 | $11,369 | 83.58% |
HEATH | $70,861 | $118,771 | $47,910 | 67.61% |
PLAINFIELD | $50,963 | $93,374 | $42,410 | 83.22% |
SHELBURNE | $141,926 | $254,724 | $112,798 | 79.48% |
TOTAL | $782,415 | $1,389,338 | $606,923 | 78% |
FY24-FY25 Total Assessment Comparison
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TOWN | FY24 TOTAL ASSESS | FY25 TOTAL ASSESS | FY24-25 DIFFERENCE | PERCENT CHANGE |
ASHFIELD | $2,511,502 | $2,697,486 | $185,983 | 7.41% |
BUCKLAND | $2,884,555 | $3,009,771 | $125,216 | 4.34% |
CHARLEMONT | $799,835 | $844,462 | $44,627 | 5.58% |
COLRAIN | $2,357,300 | $2,499,399 | $142,099 | 6.03% |
HAWLEY | $206,950 | $246,459 | $39,509 | 19.09% |
HEATH | $1,018,282 | $1,018,085 | -$197 | -0.02% |
PLAINFIELD | $1,040,998 | $1,085,555 | $44,558 | 4.28% |
SHELBURNE | $2,809,199 | $2,955,094 | $145,895 | 5.19% |
TOTAL | $13,628,621 | $14,356,310 | $727,689 | 5.34% |
This is the total of the Operating Assessment, Transportation Assessment, and Capital Assessment.
Required State Minimum vs. Total
Operating Change
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TOWN | FY24-FY25 REQUIRED CONTRIBUTION DIFFERENCE | REQUIRED CONTR % CHANGE | ABOVE MINIMUM CONTR DIFFERENCE | ABOVE MINIMUM % CHANGE | FY24-FY25 TRANSP DIFFERENCE | FY24-FY25 TRANSP % CHANGE | FY24-FY25 OPERATING ASSESS DIFFERENCE | OPERATING ASSESS PERCENT CHANGE | FY23-24 TOTAL ASSESS DIFFERENCE | TOTAL ASSESS PERCENT CHANGE |
ASHFIELD | $133,357.00 | 9.33% | -$43,813 | -4.89% | $95,970 | 76.24% | $185,515 | 7.57% | $185,983 | 7.41% |
BUCKLAND | $48,883.00 | 3.71% | -$62,482 | -4.83% | $138,737 | 76.35% | $125,138 | 4.48% | $125,216 | 4.34% |
CHARLEMONT | $33,454.00 | 11.04% | -$31,034 | -7.41% | $42,056 | 71.55% | $44,477 | 5.70% | $44,627 | 5.58% |
COLRAIN | $35,997.00 | 3.11% | -$10,022 | -1.01% | $115,673 | 83.41% | $141,647 | 6.20% | $142,099 | 6.03% |
HAWLEY | $28,997.00 | 31.65% | -$896 | -0.92% | $11,369 | 83.58% | $39,470 | 19.53% | $39,509 | 19.09% |
HEATH | -$87.00 | -0.02% | -$48,152 | -9.54% | $47,910 | 67.61% | -$329 | -0.03% | -$197 | -0.02% |
PLAINFIELD | $6,022.00 | 1.00% | -$4,064 | -1.12% | $42,410 | 83.22% | $44,369 | 4.36% | $44,558 | 4.28% |
SHELBURNE | $64,765.00 | 4.10% | -$31,721 | -3.14% | $112,798 | 79.48% | $145,841 | 5.34% | $145,895 | 5.19% |
TOTAL | $351,388.00 | 5.09% | -$232,183 | -4.17% | $606,923 | 78% | $726,127 | 5.48% | $727,689 | 5.34% |
FY25 Total Operating Assessment
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NET SCHOOL SPENDING - OPERATING BUDGET-OFFSETS-TRANSPORTATION |
| $ 19,535,600 |
NET SCHOOL SPENDING MINUS REVENUE |
| $ 12,598,183 |
MINIMUM CONTRIBUTION (TOWNS' TOTAL) |
| $ 7,258,681 |
ABOVE MINIMUM CONTRIBUTION |
| $ 5,339,502 |
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|
|
TRANSPORTATION BUDGET |
| $ 1,903,721 |
CHAPTER 71 TRANSPORTATION REVENUE |
| $ 511,742 |
REGIONAL TRANSPORTATION REVOLVING (PRIOR YR CH. 71 SURPLUS) |
| $ 2,641 |
TOTAL TRANSPORTATION ASSESSMENT |
| $ 1,389,338 |
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|
|
TOTAL OPERATING ASSESSMENT ( This is what is assessed to the towns) |
| $ 13,987,521 |
NET CHANGE FROM PRIOR YEAR |
| $ 726,128 |
OPERATING ASSESSMENT -- % CHANGE PRIOR YEAR |
| 5.48% |
Links to More Information
Click on Regional Summary Sheet- Then choose Mohawk Trail in the drop down box
Choose Mohawk Trail in the drop down box and click submit
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Questions and Discussion
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