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Superior School District adopts preliminary 2025-26 budget amid state aid declines and enrollment loss
Summary
The board approved a preliminary 2025-26 general fund budget after hearing the finance director outline falling state aid, declining enrollment and reduced federal grants that together shrink district revenue even as local tax levies rise.
The Superior School District board on Monday approved a preliminary 2025-26 budget for the district’s primary operating funds after staff described lower state and federal revenue and declining student counts.
District Finance Director said the budget is an early, conservative estimate that reflects a $1.56 million net revenue decline driven by reduced equalization aid, lower federal grants and fewer pupils, even after a $325 per-pupil boost in state aid. “A preliminary budget is just an educated guess,” the finance director said.
The budget presentation laid out two main pressures: less aid from the state and federal sources, and enrollment declines that reduce per-pupil revenue. The finance director told the board that equalization aid was projected to fall by about $744,000 and that the district has already lost some federal grant funding, including ESSER dollars the district used in prior years.
Board members and staff discussed how enrollment declines affect revenue: a modest drop in pupils reduces revenue by roughly the same amount per student while fixed personnel costs remain. The finance director warned that although the district would receive a per-pupil increase from the state, the net effect could still be negative if enrollment continues to fall.
Staff identified expense reductions in one-time curriculum purchases this year and reduced ESSER-supported spending in 2025-26. The proposed preliminary budget also lowers the planned transfer to the capital project fund (Fund 46) compared with the current year, while maintaining transfers for special education (Fund 27).
Board members asked for the budget materials to be shared and for follow-up discussions before the board’s final decision. The finance director noted final state revenue numbers and other figures will change through the summer and reiterated the preliminary budget is intended to show planning assumptions and invite public conversation.
The board voted to approve the preliminary 2025-26 budget; the approval allows staff to continue planning and to meet statutory and operational timelines ahead of final adoption.
