SRU Must Close

That's the administration's recommendation. Here is what the district's own numbers show.

Verdict · Four charts · Story vs. numbers · Ways out · Appendices · PDF

1. The verdict

2. Four charts

Enrollment vs. staff headcount, 2015-16 to 2025-26

Salaries + benefits vs. cyber charter tuition, 2015-16 to 2026-27

School millage, 2022-23 to 2026-27

One mill raises $279,427[1] (p.19). PDE has set Athens's 2027-28 index at 5.2%[24]. CSV: chart3_millage.csv

Cut vs. kept, 2026-27

Items quoted from the budget presentation and the contracts.

CSV: chart4_cut_vs_kept_2026-27.csv

3. The story they tell vs. the numbers

The district's case

The final 2026-27 budget shows revenue of $47,262,473 and expenditures of $48,904,482[2] (pp.7, 17). The district's closure documents call the difference, $1,642,009, the "gap to be funded"[5] (p.3). The May presentation showed a smaller loss, $1,520,037[1] (p.12). The district has published a "conservative working net" savings estimate for closing S.R.U.: $1,719,760 in year 1 and $1,943,000 in year 2[5] (p.4). Positions account for $2,026,000 of the $2,308,000 year-2 gross: custodians, two secretaries, six classroom teachers, three specials teachers, a health-room assistant, two behavioral aides and a net administrative change. Transportation savings are booked at $0[6] (p.7). The hearing presentation says "Furloughs may still be necessary"[6] (p.14). No vote has been taken; January 12, 2027 is the proposed decision date[7][8].

Cyber charter tuition: share and trend

Cyber tuition is one of five causes the May 2026 presentation lists for the turn to deficits. The others are the end of ESSER, one-time Medicaid access revenue, salary increases and health insurance[1] (p.4). In the AFR, cyber tuition was 3.0% of General Fund spending in 2024-25. It fell from $1,637,312 in 2023-24 to $1,434,065[22]. After Act 47 of 2025, PDE's revised 2025-26 rates for Athens are lower for cyber than for brick-and-mortar charters: $14,743.46 vs $16,306.41 nonspecial, and $27,865.14 vs $33,697.71 special education[23]. The district's October reports count 56 students in PA cyber charters in 2025 and 63 in 2026[14][13].

ESSER / federal relief

The May 2026 presentation says the district "received $8.4 million in temporary funding from 2021-2024" and that "ESSER funding was fully expensed by 6.30.2024"[1] (p.4). In the AFR, General Fund revenue under federal relief codes (8700-8799) totals $7,957,197 from 2020-21 to 2024-25[20]. The documents reviewed for this page do not itemize what that money bought, so no breakdown is shown.

Administrator pay, 2024-25 vs. 2025-26

The Act 93 plan gives administrators a $2,000 cost-of-living increase plus 2.5% in 2025-26, then 2.5% a year through June 2029[11] (p.2). In PDE's records the formula holds exactly. One principal went from $100,000 to $104,550, which is ($100,000 + $2,000) × 1.025. Reported pay for principals and the special-education supervisor rose 4.3% to 4.6%, compared with the teacher contract's 3.5% unit-cost increase for the same year[17][9]. The superintendent's salary is frozen through June 30, 2027, at the superintendent's own request[12]. Full table: Appendix B.

Enrollment down, headcount flat, spending per student up

Average daily membership fell from 2,137.2 (2015-16) to 2,009.5 (2024-25). Total spending per ADM rose from $16,228.61 to $23,861.06 (+47.0%)[21]. Staff counts are in chart 1.

Teaching load and preparation time (teacher contract)

Each professional employee gets "a minimum of one self-directed period daily of at least 40 minutes duration or 225 minutes per week" (Section 4.05)[9] (p.9). Staff are available for duties up to 7 hours 15 minutes a day, excluding a 30-minute duty-free lunch, on a 187-day work year (Sections 4.01-4.02, p.8). We found no clause in the contract that sets a number of teaching periods per day.

4. Ways out (projections, not endorsements)

Assumptions (all of them)

• Base year is the 2026-27 final budget: revenue $47,262,473, expenditures $48,904,482, salaries $18,547,968, benefits $15,000,678, debt transfer $3,772,368, beginning fund balance $4,098,969[2].
• Act 1 index: 5.2% in 2027-28 (published)[24], then 4% (low), 5% (mid) or 7% (high). Each year's maximum increase = prior millage × (1 + index). One mill = $279,427 and assessed value is held flat[1].
• Salaries rise 3.3% in 2027-28 and 3.2% in 2028-29, the teacher contract's unit-cost rates[9], applied to all salaries. After August 2029 they rise 3.3% (the 2025-29 contract average, rounded), except in the freeze scenarios.
• PSERS is held at 33.59% of salaries[1] and FICA at 7.65%. State reimbursements for both (7820, 7810) move in proportion to those costs.
• Health and other non-pension benefits grow 8% a year. The district reported +7% and +8.2% in the last two years and budgeted +13% for 2026-27[1].
• Non-personnel, non-debt spending grows 3% a year.
• Debt service follows the audit's maturity schedule[3] (PDF p.41), plus a $117,000 yearly capital-reserve transfer[1] (p.10). Nothing is due after the fiscal year ending June 30, 2031. State building reimbursement (7320) declines with the reimbursable bond series and ends after 2027-28.
• All other revenue (basic education funding, earned income tax and the rest) is held flat at the 2026-27 budget.
• S.R.U. savings use the district's own year-1 and year-2 figures, held flat in dollars afterward[5]. A position removed by attrition saves the district's own per-teacher figure ($132,000 salary + benefits, from $792,000 ÷ 6)[5]. A buyout removes the top-of-scale salary ($104,068 in 2026-27)[9] plus salary-based benefits and an average health cost per staff member. The incentive is $15,000 per teacher, the midpoint of a $10,000-$20,000 range.
• "Balanced" means revenue ≥ expenditures in that year. The model is arithmetic on stated rules, not a forecast. Script and every output: data/model.py, data/model_summary.csv.

1. Board's current plan

Close S.R.U. in 2027-28 using the district's own savings estimate ($1,719,760 in year 1, $1,943,000 from year 2). Contracts as signed. Maximum tax increase every year. No other staffing or program changes.

• low index (4%): first balanced year never (through 2033-34); balanced every year from never (through 2033-34); fund balance turns negative in 2029-30; 6/30/2034 fund balance -$14,076,885. At flat millage: balanced every year from never (through 2033-34).
• mid index (5%): first balanced year never (through 2033-34); balanced every year from never (through 2033-34); fund balance turns negative in 2029-30; 6/30/2034 fund balance -$9,751,830. At flat millage: balanced every year from never (through 2033-34).
• high index (7%): first balanced year 2031-32; balanced every year from never (through 2033-34); fund balance turns negative in 2029-30; 6/30/2034 fund balance -$665,534. At flat millage: balanced every year from never (through 2033-34).

Mid case (5% index after 2027-28):

Low and high cases: low · high · flat millage: mid

2. Close S.R.U. + attrition

Scenario 1, plus 5 more positions removed through attrition over 2027-28 and 2028-29. That brings total staff to the 2015-16 ratio of students per staff member (268 staff for 2,128 students). Matching enrollment takes 19 fewer positions than the 270 reported for 2025-26; the S.R.U. estimate already counts 14 identifiable positions.

• low index (4%): first balanced year never (through 2033-34); balanced every year from never (through 2033-34); fund balance turns negative in 2029-30; 6/30/2034 fund balance -$8,983,407. At flat millage: balanced every year from never (through 2033-34).
• mid index (5%): first balanced year never (through 2033-34); balanced every year from never (through 2033-34); fund balance turns negative in 2030-31; 6/30/2034 fund balance -$4,658,352. At flat millage: balanced every year from never (through 2033-34).
• high index (7%): first balanced year 2031-32; balanced every year from 2031-32; fund balance stays positive; 6/30/2034 fund balance $4,427,943. At flat millage: balanced every year from never (through 2033-34).

Mid case (5% index after 2027-28):

Low and high cases: low · high · flat millage: mid

3a. Buyouts: 10 top-of-scale positions eliminated

Scenario 1, plus 10 teachers at the top of the 2026-27 schedule (PhD step 11, $104,068) take a $15,000 incentive in 2027-28. Their positions are not refilled.

• low index (4%): first balanced year 2027-28; balanced every year from never (through 2033-34); fund balance turns negative in 2032-33; 6/30/2034 fund balance -$2,388,937. At flat millage: balanced every year from never (through 2033-34).
• mid index (5%): first balanced year 2027-28; balanced every year from never (through 2033-34); fund balance stays positive; 6/30/2034 fund balance $1,936,118. At flat millage: balanced every year from never (through 2033-34).
• high index (7%): first balanced year 2027-28; balanced every year from 2027-28; fund balance stays positive; 6/30/2034 fund balance $11,022,414. At flat millage: balanced every year from never (through 2033-34).

Mid case (5% index after 2027-28):

Low and high cases: low · high · flat millage: mid

3b. Buyouts: 20 positions replaced at base

Scenario 1, plus 20 top-of-scale teachers take a $15,000 incentive in 2027-28 and are replaced at Bachelor step 1 ($69,770 in 2026-27).

• low index (4%): first balanced year never (through 2033-34); balanced every year from never (through 2033-34); fund balance turns negative in 2030-31; 6/30/2034 fund balance -$8,119,470. At flat millage: balanced every year from never (through 2033-34).
• mid index (5%): first balanced year 2031-32; balanced every year from never (through 2033-34); fund balance turns negative in 2030-31; 6/30/2034 fund balance -$3,794,415. At flat millage: balanced every year from never (through 2033-34).
• high index (7%): first balanced year 2031-32; balanced every year from 2031-32; fund balance stays positive; 6/30/2034 fund balance $5,291,880. At flat millage: balanced every year from never (through 2033-34).

Mid case (5% index after 2027-28):

Low and high cases: low · high · flat millage: mid

4. Close S.R.U. + pay freeze in the next contract

Scenario 1. The teacher contract runs as signed through August 2029, then all salaries are held at 0% from 2029-30.

• low index (4%): first balanced year 2031-32; balanced every year from never (through 2033-34); fund balance turns negative in 2029-30; 6/30/2034 fund balance -$2,384,889. At flat millage: balanced every year from never (through 2033-34).
• mid index (5%): first balanced year 2031-32; balanced every year from 2031-32; fund balance turns negative in 2029-30; 6/30/2034 fund balance $1,940,166. At flat millage: balanced every year from never (through 2033-34).
• high index (7%): first balanced year 2030-31; balanced every year from 2030-31; fund balance stays positive; 6/30/2034 fund balance $11,026,461. At flat millage: balanced every year from never (through 2033-34).

Mid case (5% index after 2027-28):

Low and high cases: low · high · flat millage: mid

5. Combined

S.R.U. closure, attrition (scenario 2), 10-position buyout (3a) and the 2029 freeze (4) together.

• low index (4%): first balanced year 2027-28; balanced every year from 2027-28; fund balance stays positive; 6/30/2034 fund balance $13,445,965. At flat millage: balanced every year from never (through 2033-34).
• mid index (5%): first balanced year 2027-28; balanced every year from 2027-28; fund balance stays positive; 6/30/2034 fund balance $17,771,020. At flat millage: balanced every year from never (through 2033-34).
• high index (7%): first balanced year 2027-28; balanced every year from 2027-28; fund balance stays positive; 6/30/2034 fund balance $26,857,315. At flat millage: balanced every year from never (through 2033-34).

Mid case (5% index after 2027-28):

Low and high cases: low · high · flat millage: mid

5. Appendices

A. Payroll by name, 2014-15 to 2025-26

Annual salary from the PDE Professional Personnel Individual Staff Report. PDE defines it as "the total the staff member receives for all assignments/schools"[19]. Covers professional (certificated) staff only. Support staff are reported to PDE as counts, not by name[17][18].

Reconciliation: chart 1 uses the "Active" column plus PDE support-staff counts. 2025-26 professional active = 161, + 90 support FT + 19 support PT = 270.

Teacher pay, 2015-16 vs. 2025-26 (full-time classroom teachers, PDE). Median $67,158 → $83,828; highest reported $80,963 → $115,133[17]. Top of the contract salary schedule (PhD, step 11): $101,328 in 2025-26, rising to $109,608 in 2028-29. Bachelor step 1: $67,030 → $75,310[9] (pp.42-43). The 2015-16 salary schedule is not among the source documents, so no schedule-to-schedule comparison is shown.