# Verification log
One line per figure on the page. Every line is verified against the named document; figures that could not be verified are listed at the end and do not appear on the page.

| # | Figure | Value | Source | Page / sheet | Verified |
|---|---|---|---|---|---|
| 1 | Oct 1 enrollment 2015-16 | 2,128 | [15] PDE Public School Enrollment, 10-year LEA history 2016-17 to 2025-26 | sheet '10 Year LEA Enrollment', Athens Area SD row (2015-16 column) | yes |
| 2 | Oct 1 enrollment 2025-26 | 1,996 | [15] PDE Public School Enrollment, 10-year LEA history 2016-17 to 2025-26 | sheet '10 Year LEA Enrollment', Athens Area SD row (2025-26 column) | yes |
| 3 | Professional staff, active persons, 2015-16 / 2025-26 | 162 / 161 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2015-16 and 2025-26 workbooks, AUN 117080503 rows, unique Public ID with Status=Active | yes |
| 4 | Support staff FT/PT 2015-16 | 82 / 24 | [18] PDE Public School Support Personnel by LEA, 2015-16 to 2025-26 (one workbook per year) | 2015-16 workbook, Athens Area SD row, Total FT/PT | yes |
| 5 | Support staff FT/PT 2025-26 | 90 / 19 | [18] PDE Public School Support Personnel by LEA, 2015-16 to 2025-26 (one workbook per year) | 2025-26 workbook, Athens Area SD row, Total FT/PT | yes |
| 6 | Instruction aides full-time 2015-16 / 2025-26 | 24 / 46 | [18] PDE Public School Support Personnel by LEA, 2015-16 to 2025-26 (one workbook per year) | 2015-16 and 2025-26 workbooks, Instruction Aides Full-Time | yes |
| 7 | Total staff 2015-16 / 2025-26 (sum of the above) | 268 / 270 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | computed: active professional + support FT + support PT | yes |
| 8 | Enrollment change 2015-16 to 2025-26 | -132 (-6.2%) | [15] PDE Public School Enrollment, 10-year LEA history 2016-17 to 2025-26 | computed from the two values above | yes |
| 9 | District Oct 1 2026 enrollment (all buildings, incl. part-time WOLA) | 1,959 | [13] 2026-2027 Athens Monthly Enrollment Report, Oct 1 2026 (BoardDocs) | p.1 Total | yes |
| 10 | District Oct 1 2026 S.R.U. enrollment | 338 | [13] 2026-2027 Athens Monthly Enrollment Report, Oct 1 2026 (BoardDocs) | p.1 S.R.U. | yes |
| 11 | Students in PA cyber charters, Oct 1 2025 / Oct 1 2026 | 56 / 63 | [14] 2025-2026 Athens Monthly Enrollment Report, Oct 1 2025 (BoardDocs) | p.1 PA Cyber Charter Schools Total (Oct 2025); Oct 2026 report p.1 | yes |
| 12 | Salaries (obj 100) + benefits (obj 200), 2015-16 | $22,842,710 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2015-16 EXP sheet, fund 10, objects 100-199 + 200-299 | yes |
| 13 | Salaries + benefits, 2024-25 | $31,795,773 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2024-25 EXP sheet, fund 10, objects 100-199 + 200-299 | yes |
| 14 | Average yearly increase in salaries + benefits 2015-16 to 2024-25 | $994,785 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | computed (2024-25 minus 2015-16) / 9 | yes |
| 15 | 2026-27 budget salaries / benefits | $18,547,968 / $15,000,678 | [2] 2026-27 Final General Fund Budget, PDE-2028, printed 6/16/2026 (district website) | pp.14-16, sum of object 100 and object 200 lines | yes |
| 16 | 2026-27 budget total expenditures | $48,904,482 | [2] 2026-27 Final General Fund Budget, PDE-2028, printed 6/16/2026 (district website) | p.17 TOTAL EXPENDITURES | yes |
| 17 | Salaries + benefits share of 2026-27 budget | 68.6% | [2] 2026-27 Final General Fund Budget, PDE-2028, printed 6/16/2026 (district website) | computed from pp.14-17 | yes |
| 18 | 'Salaries & benefits are 68% of the total budget' | 68% | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.9 heading | yes |
| 19 | Cyber charter tuition 2024-25 | $1,434,065 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2024-25 sheet, Athens Area SD (also AFR EXP object 562) | yes |
| 20 | Cyber charter tuition 2023-24 | $1,637,312 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2023-24 sheet, Athens Area SD (also AFR EXP object 562) | yes |
| 21 | GF total expenditures 2024-25 | $47,948,290 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2024-25 EXP sheet fund 10 total = PDE summary 'Total Expenditures' | yes |
| 22 | Cyber share of 2024-25 spending | 3.0% | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | computed | yes |
| 23 | Budget presentation lists cyber tuition $789K (20/21) to $1.4M (24/25) among causes | listed with ESSER, medical access revenue, salaries, health insurance | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.4 | yes |
| 24 | FAQ lists cost growth drivers: salaries, health care, retirement, cyber charter tuition, special education, transportation, utilities, insurance | quoted | [4] Potential S.R.U. Closure FAQ, updated Aug 23 2026 (district website, SRU Potential Closing Information page) | p.2 'Why is the district considering a structural change at all?' | yes |
| 25 | Cyber charter tuition 2015-16 | $742,357 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2015-16 sheet, Athens Area SD | yes |
| 26 | Salaries + benefits 2015-16 | $22,842,710 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2015-16 EXP, fund 10, objects 100s + 200s | yes |
| 27 | Cyber charter tuition 2016-17 | $684,419 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2016-17 sheet, Athens Area SD | yes |
| 28 | Salaries + benefits 2016-17 | $25,909,692 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2016-17 EXP, fund 10, objects 100s + 200s | yes |
| 29 | Cyber charter tuition 2017-18 | $724,098 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2017-18 sheet, Athens Area SD | yes |
| 30 | Salaries + benefits 2017-18 | $25,744,303 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2017-18 EXP, fund 10, objects 100s + 200s | yes |
| 31 | Cyber charter tuition 2018-19 | $814,094 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2018-19 sheet, Athens Area SD | yes |
| 32 | Salaries + benefits 2018-19 | $26,673,622 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2018-19 EXP, fund 10, objects 100s + 200s | yes |
| 33 | Cyber charter tuition 2019-20 | $690,200 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2019-20 sheet, Athens Area SD | yes |
| 34 | Salaries + benefits 2019-20 | $27,752,636 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2019-20 EXP, fund 10, objects 100s + 200s | yes |
| 35 | Cyber charter tuition 2020-21 | $789,815 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2020-21 sheet, Athens Area SD | yes |
| 36 | Salaries + benefits 2020-21 | $27,986,228 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2020-21 EXP, fund 10, objects 100s + 200s | yes |
| 37 | Cyber charter tuition 2021-22 | $1,197,133 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2021-22 sheet, Athens Area SD | yes |
| 38 | Salaries + benefits 2021-22 | $30,422,605 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2021-22 EXP, fund 10, objects 100s + 200s | yes |
| 39 | Cyber charter tuition 2022-23 | $1,371,135 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2022-23 sheet, Athens Area SD | yes |
| 40 | Salaries + benefits 2022-23 | $31,475,729 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2022-23 EXP, fund 10, objects 100s + 200s | yes |
| 41 | Cyber charter tuition 2023-24 | $1,637,312 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2023-24 sheet, Athens Area SD | yes |
| 42 | Salaries + benefits 2023-24 | $31,807,048 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2023-24 EXP, fund 10, objects 100s + 200s | yes |
| 43 | Cyber charter tuition 2024-25 | $1,434,065 | [22] PDE AFR detail: Tuition Schedule 2015-16 to 2024-25 | 2024-25 sheet, Athens Area SD | yes |
| 44 | Salaries + benefits 2024-25 | $31,795,773 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2024-25 EXP, fund 10, objects 100s + 200s | yes |
| 45 | Salaries + benefits 2025-26 budget | $32,571,881 | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.9 Total Salary & Benefits, Budget 2025-2026 | yes |
| 46 | PDE-363 rates 2024-25 | $13,497.03 nonspecial; $31,692.96 / $29,131.99 special | [23] PDE charter school tuition rates (PDE-363 Selected Expenditures), 2024-25 and 2025-26 files | csfunding selexp 2024-2025.xlsx, Athens Area SD row | yes |
| 47 | PDE-363 rates 2025-26 | $16,306.41 / $14,743.46 cyber nonspecial; $33,697.71 / $27,865.14 cyber special | [23] PDE charter school tuition rates (PDE-363 Selected Expenditures), 2024-25 and 2025-26 files | csfunding selexp 2025-2026.xlsx, Athens Area SD row ('January 2026 mid') | yes |
| 48 | Total expenditures per ADM 2015-16 | $16,228.61 | [21] PDE AFR summary: Expenditures per ADM, 2015-16 to 2024-25 | finances afr expenditures 2015-2016.xlsx, sheet 'Exp per ADM' | yes |
| 49 | Total expenditures per ADM 2024-25 | $23,861.06 | [21] PDE AFR summary: Expenditures per ADM, 2015-16 to 2024-25 | finances afr expenditures 2024-2025.xlsx, sheet 'Exp per ADM' | yes |
| 50 | ADM 2015-16 / 2024-25 | 2,137.213 / 2,009.479 | [21] PDE AFR summary: Expenditures per ADM, 2015-16 to 2024-25 | same sheets | yes |
| 51 | General Fund revenue codes 87xx (ESSER/relief), 2020-21 to 2024-25 total | $7,957,197 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | REV sheets 2020-21..2024-25, fund 10, revenue 8700-8799 | yes |
| 52 | 'District received $8.4 million in temporary funding from 2021-2024'; 'ESSER funding was fully expensed by 6.30.2024' | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.4 | yes |
| 53 | AFR energy (object 620) 2015-16 | $89,568 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2015-16 EXP, fund 10, object 620 | yes |
| 54 | AFR energy (object 620) 2016-17 | $396,357 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2016-17 EXP, fund 10, object 620 | yes |
| 55 | AFR energy (object 620) 2017-18 | $378,318 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2017-18 EXP, fund 10, object 620 | yes |
| 56 | AFR energy (object 620) 2018-19 | $330,543 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2018-19 EXP, fund 10, object 620 | yes |
| 57 | AFR energy (object 620) 2019-20 | $277,642 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2019-20 EXP, fund 10, object 620 | yes |
| 58 | Bill-list electricity (object 622) FY 2019-20 | $191,223 | [26] Board-approved General Fund check registers (BoardDocs, monthly); every check used is listed with its BoardDocs file URL in data/energy_checks_622.csv | sum of checks listed in data/energy_checks_622.csv (each with BoardDocs URL) | yes |
| 59 | AFR energy (object 620) 2020-21 | $281,109 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2020-21 EXP, fund 10, object 620 | yes |
| 60 | Bill-list electricity (object 622) FY 2020-21 | $172,638 | [26] Board-approved General Fund check registers (BoardDocs, monthly); every check used is listed with its BoardDocs file URL in data/energy_checks_622.csv | sum of checks listed in data/energy_checks_622.csv (each with BoardDocs URL) | yes |
| 61 | AFR energy (object 620) 2021-22 | $336,128 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2021-22 EXP, fund 10, object 620 | yes |
| 62 | Bill-list electricity (object 622) FY 2021-22 | $221,684 | [26] Board-approved General Fund check registers (BoardDocs, monthly); every check used is listed with its BoardDocs file URL in data/energy_checks_622.csv | sum of checks listed in data/energy_checks_622.csv (each with BoardDocs URL) | yes |
| 63 | AFR energy (object 620) 2022-23 | $329,512 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2022-23 EXP, fund 10, object 620 | yes |
| 64 | Bill-list electricity (object 622) FY 2022-23 | $213,532 | [26] Board-approved General Fund check registers (BoardDocs, monthly); every check used is listed with its BoardDocs file URL in data/energy_checks_622.csv | sum of checks listed in data/energy_checks_622.csv (each with BoardDocs URL) | yes |
| 65 | AFR energy (object 620) 2023-24 | $340,367 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2023-24 EXP, fund 10, object 620 | yes |
| 66 | Bill-list electricity (object 622) FY 2023-24 | $234,743 | [26] Board-approved General Fund check registers (BoardDocs, monthly); every check used is listed with its BoardDocs file URL in data/energy_checks_622.csv | sum of checks listed in data/energy_checks_622.csv (each with BoardDocs URL) | yes |
| 67 | AFR energy (object 620) 2024-25 | $393,667 | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | 2024-25 EXP, fund 10, object 620 | yes |
| 68 | Bill-list electricity (object 622) FY 2024-25 | $284,550 | [26] Board-approved General Fund check registers (BoardDocs, monthly); every check used is listed with its BoardDocs file URL in data/energy_checks_622.csv | sum of checks listed in data/energy_checks_622.csv (each with BoardDocs URL) | yes |
| 69 | Bill-list electricity (object 622) FY 2025-26 | $354,089 | [26] Board-approved General Fund check registers (BoardDocs, monthly); every check used is listed with its BoardDocs file URL in data/energy_checks_622.csv | sum of checks listed in data/energy_checks_622.csv (each with BoardDocs URL) | yes |
| 70 | Millage 2022-23 | 50.8 | [25] PDE real estate tax rates by school district, 2022-23 to 2026-27 (one workbook per year) | real estate tax rates 2022-23 workbook, Athens Area SD row | yes |
| 71 | Act 1 adjusted index 2022-23 | 4.9% | [24] PDE Act 1 Adjusted Index history (2027-28 file, Sept 2026) | sheet 'SD Adj Index History Sep 2026', Athens Area SD row | yes |
| 72 | Millage 2023-24 | 52.3 | [25] PDE real estate tax rates by school district, 2022-23 to 2026-27 (one workbook per year) | real estate tax rates 2023-24 workbook, Athens Area SD row | yes |
| 73 | Act 1 adjusted index 2023-24 | 5.9% | [24] PDE Act 1 Adjusted Index history (2027-28 file, Sept 2026) | sheet 'SD Adj Index History Sep 2026', Athens Area SD row | yes |
| 74 | Millage 2024-25 | 54.3 | [25] PDE real estate tax rates by school district, 2022-23 to 2026-27 (one workbook per year) | real estate tax rates 2024-25 workbook, Athens Area SD row | yes |
| 75 | Act 1 adjusted index 2024-25 | 7.7% | [24] PDE Act 1 Adjusted Index history (2027-28 file, Sept 2026) | sheet 'SD Adj Index History Sep 2026', Athens Area SD row | yes |
| 76 | Millage 2025-26 | 57.44 | [25] PDE real estate tax rates by school district, 2022-23 to 2026-27 (one workbook per year) | real estate tax rates 2025-26 workbook, Athens Area SD row | yes |
| 77 | Act 1 adjusted index 2025-26 | 5.8% | [24] PDE Act 1 Adjusted Index history (2027-28 file, Sept 2026) | sheet 'SD Adj Index History Sep 2026', Athens Area SD row | yes |
| 78 | Millage 2026-27 | 60.3694 | [25] PDE real estate tax rates by school district, 2022-23 to 2026-27 (one workbook per year) | real estate tax rates 2026-27 workbook, Athens Area SD row | yes |
| 79 | Act 1 adjusted index 2026-27 | 5.1% | [24] PDE Act 1 Adjusted Index history (2027-28 file, Sept 2026) | sheet 'SD Adj Index History Sep 2026', Athens Area SD row | yes |
| 80 | Act 1 adjusted index 2027-28 | 5.2% | [24] PDE Act 1 Adjusted Index history (2027-28 file, Sept 2026) | sheet 'SD Adj Index History Sep 2026', Athens Area SD row | yes |
| 81 | 2026-27 rate change 57.44 to 60.3694 = 5.10%, within index | 5.10% Yes | [2] 2026-27 Final General Fund Budget, PDE-2028, printed 6/16/2026 (district website) | p.12 Comparison of Tax Rate Changes to Index | yes |
| 82 | Value of 1 mill | $279,427 | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.19 | yes |
| 83 | Millage history table incl. 5.78% (2025-26) and 5.10% (2026-27) | quoted | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.3 | yes |
| 84 | Did not fill 6 teaching positions (Lynch & SRU librarians, SRU classroom teacher, Lynch classroom teacher, 2 Rowe classroom teachers) | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.9, p.13 | yes |
| 85 | Eliminated 4 part-time paraprofessional positions, offset with 1 full-time paraprofessional | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.9, p.13 | yes |
| 86 | Eliminated all building-based substitutes | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.13 | yes |
| 87 | Reduced field trip transportation | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.13 | yes |
| 88 | Reduced athletic budget by $100,000; eliminated FWF contract | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.13 | yes |
| 89 | District will not pay for graduation gowns (staff and students) | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.13 | yes |
| 90 | Students pay for summer school (credit recovery); summer rec registration fees increased | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.13 | yes |
| 91 | Reduced building budgets; reduced technology hardware K-5; fewer curriculum and financial subscriptions | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.13 | yes |
| 92 | Teacher salary increase 3.4% in 2026-27 ($534,817) | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.6; CBA p.11 | yes |
| 93 | Teacher contract: 3.5% / 3.4% / 3.3% / 3.2% increases in total bargaining-unit cost, 2025-26 to 2028-29 | quoted | [9] AAEA Collective Bargaining Agreement 2025-2029 (BoardDocs) | p.11 | yes |
| 94 | Health insurance increase 13% ($729,765) | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.6, p.9 | yes |
| 95 | PSERS employer contribution 33.59% | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.9 | yes |
| 96 | Retiree health insurance $782K | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.9 | yes |
| 97 | Administrators (Act 93): $2,000 cost-of-living increase plus 2.5% in year one; 2.5% in years two to four | quoted | [11] Act 93 Administrator Compensation Plan, July 1 2025 - June 30 2029 (BoardDocs) | p.2 | yes |
| 98 | Support staff (AAESPA): +$1.00/hr July 2026; +$0.95/hr July 2027, 2028, 2029 | quoted | [10] AAESPA Collective Bargaining Agreement 2025-2030 (BoardDocs) | p.14 | yes |
| 99 | Superintendent salary frozen through June 30, 2027, at the superintendent's request | quoted | [12] Superintendent contract revision memo, Nov 7 2025 (BoardDocs) | p.1 | yes |
| 100 | 2026-27 final budget revenue | $47,262,473 | [2] 2026-27 Final General Fund Budget, PDE-2028, printed 6/16/2026 (district website) | p.7 | yes |
| 101 | 2026-27 operating gap (final budget, includes $100,000 budgetary reserve) | $1,642,009 | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.3 'Gap to be funded' | yes |
| 102 | 2026-27 budgeted loss in May presentation | $(1,520,037) | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.12 | yes |
| 103 | Estimated beginning fund balance 2026-27 | $4,098,969 | [2] 2026-27 Final General Fund Budget, PDE-2028, printed 6/16/2026 (district website) | p.5 | yes |
| 104 | Ending fund balance 6/30/2027, unassigned + reserve | $2,456,960 + $100,000 | [2] 2026-27 Final General Fund Budget, PDE-2028, printed 6/16/2026 (district website) | p.26 | yes |
| 105 | SRU closure conservative net savings Y1 / Y2 | $1,719,760 / $1,943,000 | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.4 | yes |
| 106 | SRU savings: six classroom teachers | $792,000 | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.4 | yes |
| 107 | SRU savings: custodians / secretaries / specials / aides / health-room / admin | $460,000 / $144,000 / $396,000 / $132,000 / $80,000 / $22,000 | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.4 | yes |
| 108 | SRU savings: facility operations Y1 / Y2 | $174,500 / $282,000 | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.4 | yes |
| 109 | SRU subtotal before offsets Y2 | $2,308,000 | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.4 | yes |
| 110 | Transportation savings booked | $0 | [6] Potential S.R.U. Elementary Closure, Public Hearing Presentation, Sept 28 2026 (district website, SRU Potential Closing Information page) | p.7, p.15 | yes |
| 111 | 'Furloughs may still be necessary' | quoted | [6] Potential S.R.U. Elementary Closure, Public Hearing Presentation, Sept 28 2026 (district website, SRU Potential Closing Information page) | p.14 | yes |
| 112 | No final decision; vote proposed Jan 12 2027; closure for 2027-28 | quoted | [7] Proposed School Consolidation Timeline memo, Sept 8 2026 (BoardDocs) | p.1 | yes |
| 113 | Administration has recommended continued study of a three-building structure | quoted | [4] Potential S.R.U. Closure FAQ, updated Aug 23 2026 (district website, SRU Potential Closing Information page) | p.1 | yes |
| 114 | Working configuration K-3 / 4-7 / 8-12 is 'a recommendation under review' | quoted | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.1 | yes |
| 115 | 'Dr. Stage again outlined the timeline for the possible closure of SRU' | quoted | [8] Minutes, Regular Meeting Sept 8 2026 (BoardDocs) | p.2 | yes |
| 116 | Bonds: $18,460,000 outstanding 6/30/2025; last maturity FY ending 6/30/2031 | $18,460,000; 2031 | [3] Audit Report, year ended June 30 2025, Klacik & Associates (district website) | PDF p.41 (printed p.38) | yes |
| 117 | Debt service FY2027 / 2028 / 2029 / 2030 / 2031 | $3,655,368 / $3,489,168 / $3,192,214 / $3,193,831 / $2,481,525 | [3] Audit Report, year ended June 30 2025, Klacik & Associates (district website) | PDF p.41 | yes |
| 118 | Self-directed period: minimum one daily of at least 40 minutes or 225 minutes per week | quoted | [9] AAEA Collective Bargaining Agreement 2025-2029 (BoardDocs) | p.9, Section 4.05 | yes |
| 119 | Work day: available for duties max 7 hours 15 minutes excl. 30-minute lunch; 187-day work year | quoted | [9] AAEA Collective Bargaining Agreement 2025-2029 (BoardDocs) | p.8, Sections 4.01-4.02 | yes |
| 120 | Salary schedule: Bachelor step 1 $67,030 (2025-26) to $75,310 (2028-29); top (PhD step 11) $101,328 to $109,608 | quoted | [9] AAEA Collective Bargaining Agreement 2025-2029 (BoardDocs) | pp.42-43 | yes |
| 121 | Salary schedule 2026-27: Bachelor step 1 $69,770; PhD step 11 $104,068 | quoted | [9] AAEA Collective Bargaining Agreement 2025-2029 (BoardDocs) | p.42 | yes |
| 122 | PPO-E employee premium share $3,460 (2024-25) to $6,216 (2028-29) | quoted | [9] AAEA Collective Bargaining Agreement 2025-2029 (BoardDocs) | p.13 | yes |
| 123 | Contract term Sept 1 2025 - Aug 31 2029 | quoted | [9] AAEA Collective Bargaining Agreement 2025-2029 (BoardDocs) | p.1, p.38 | yes |
| 124 | Health insurance increased 7% (23/24 to 24/25) and 8.2% (24/25 to 25/26) | quoted | [1] 2026-27 Proposed Final Budget presentation, May 12 2026 (BoardDocs) | p.4 | yes |
| 125 | AnnualSalary definition: 'the total the staff member receives for all assignments/schools' | quoted | [19] PDE Professional Personnel Individual Staff Report - notes and data elements | sheet 'Data Elements', row 18 | yes |
| 126 | PDE salary Craig Stage 2024-25 / 2025-26 | 162352 / 166411 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 127 | PDE salary Corey Mosher 2024-25 / 2025-26 | 111651 / 116492 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 128 | PDE salary James Schmieg 2024-25 / 2025-26 | 105775 / 110469 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 129 | PDE salary Maryellen Rhodes 2024-25 / 2025-26 | 110000 /  | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 130 | PDE salary David Gabriel 2024-25 / 2025-26 | 100000 / 104550 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 131 | PDE salary Jordan Collum 2024-25 / 2025-26 | 95717 / 100160 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 132 | PDE salary Jennilee Shores 2024-25 / 2025-26 | 95607 /  | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 133 | PDE salary Matthew Patton 2024-25 / 2025-26 | 98911 / 94236 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 134 | PDE salary Stephanie Hillman 2024-25 / 2025-26 | 92000 /  | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 135 | PDE salary James Mcneil 2024-25 / 2025-26 | 99160 / 90200 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2024-25 and 2025-26 workbooks, row by Public ID | yes |
| 136 | Sept 8 2026 minutes administrative staff list (Rhodes, Gabriel, McNeil, Patton, etc.) | quoted | [8] Minutes, Regular Meeting Sept 8 2026 (BoardDocs) | p.1 | yes |
| 137 | PDE FT classroom teacher salary median / highest, 2015-16 | $67,158 / $80,963 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2015-16 workbook, classroom teachers, full-time, active | yes |
| 138 | PDE FT classroom teacher salary median / highest, 2025-26 | $83,828 / $115,133 | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | 2025-26 workbook, classroom teachers, full-time, active | yes |
| 139 | Total staff 2021-22 / 2024-25 (peak and prior year) | 290 / 287 | [18] PDE Public School Support Personnel by LEA, 2015-16 to 2025-26 (one workbook per year) | computed: PDE professional active + support FT + PT for those years | yes |
| 140 | Millage change 2021-22 (50.8) to 2026-27 (60.3694) | +18.8% | [25] PDE real estate tax rates by school district, 2022-23 to 2026-27 (one workbook per year) | computed from the 2021-22 and 2026-27 workbooks | yes |
| 141 | S.R.U. estimate: position lines total | $2,026,000 of $2,308,000 Y2 gross | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.4, sum of custodians, secretaries, teachers, health-room, specials, aides, net administration | yes |
| 142 | Loaded cost per classroom teacher used by the district | $132,000 | [5] Companion Document for Potential SRU Closure (Community Information), updated Sept 21 2026 (district website, SRU Potential Closing Information page) | p.4, $792,000 / 6 | yes |
| 143 | Positions needed to restore 2015-16 students per staff member (268 / 2,128) at 1,996 students | 19 (270 - 251) | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | computed from PDE enrollment and staff counts | yes |
| 144 | Spending per ADM change 2015-16 to 2024-25 | +47.0% | [21] PDE AFR summary: Expenditures per ADM, 2015-16 to 2024-25 | computed | yes |
| 145 | 2026-27 budget salaries + benefits | $33,548,646 ($33.55M) | [2] 2026-27 Final General Fund Budget, PDE-2028, printed 6/16/2026 (district website) | pp.14-16 | yes |
| 146 | Principal / supervisor PDE pay change 2024-25 to 2025-26 | 4.3% to 4.6% | [17] PDE Professional Personnel Individual Staff Reports, 2014-15 to 2025-26 (one workbook per year) | Collum, Gabriel, Schmieg, Mosher rows | yes |
| 147 | Debt service freed after 2030-31 | about $2.5M-$3.2M a year | [3] Audit Report, year ended June 30 2025, Klacik & Associates (district website) | PDF p.41: FY2030 $3,193,831, FY2031 $2,481,525, none after | yes |
| 148 | Relief revenue 87xx by year | see table | [20] PDE Annual Financial Report (AFR) data, full detail by fund/function/object, 2014-15 to 2024-25 | REV sheets, fund 10, 8700-8799 | yes |
| 149 | Model 1_board_plan (low): first balanced / balanced every year from / flat-millage | never (through 2033-34) / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 150 | Model 1_board_plan (mid): first balanced / balanced every year from / flat-millage | never (through 2033-34) / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 151 | Model 1_board_plan (high): first balanced / balanced every year from / flat-millage | 2031-32 / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 152 | Model 2_sru_attrition (low): first balanced / balanced every year from / flat-millage | never (through 2033-34) / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 153 | Model 2_sru_attrition (mid): first balanced / balanced every year from / flat-millage | never (through 2033-34) / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 154 | Model 2_sru_attrition (high): first balanced / balanced every year from / flat-millage | 2031-32 / 2031-32 / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 155 | Model 3a_buyout_eliminate10 (low): first balanced / balanced every year from / flat-millage | 2027-28 / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 156 | Model 3a_buyout_eliminate10 (mid): first balanced / balanced every year from / flat-millage | 2027-28 / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 157 | Model 3a_buyout_eliminate10 (high): first balanced / balanced every year from / flat-millage | 2027-28 / 2027-28 / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 158 | Model 3b_buyout_replace20 (low): first balanced / balanced every year from / flat-millage | never (through 2033-34) / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 159 | Model 3b_buyout_replace20 (mid): first balanced / balanced every year from / flat-millage | 2031-32 / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 160 | Model 3b_buyout_replace20 (high): first balanced / balanced every year from / flat-millage | 2031-32 / 2031-32 / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 161 | Model 4_sru_pay_freeze_2029 (low): first balanced / balanced every year from / flat-millage | 2031-32 / never (through 2033-34) / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 162 | Model 4_sru_pay_freeze_2029 (mid): first balanced / balanced every year from / flat-millage | 2031-32 / 2031-32 / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 163 | Model 4_sru_pay_freeze_2029 (high): first balanced / balanced every year from / flat-millage | 2030-31 / 2030-31 / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 164 | Model 5_combined (low): first balanced / balanced every year from / flat-millage | 2027-28 / 2027-28 / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 165 | Model 5_combined (mid): first balanced / balanced every year from / flat-millage | 2027-28 / 2027-28 / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |
| 166 | Model 5_combined (high): first balanced / balanced every year from / flat-millage | 2027-28 / 2027-28 / never (through 2033-34) | [27] Projection model published with this page: data/model.py and its output CSVs (inputs cited inside the script) | data/model_summary.csv (output of data/model.py) | yes |

## Dropped (not verified to a primary document; not on the page)

| Claim in the brief or summary files | Why dropped |
|---|---|
| Enrollment "fell about 300 students since 2010" | PDE enrollment in the folder starts in 2014-15. 2015-16 to 2025-26 is -132 (2,128 to 1,996). No 2010 figure in the sources. |
| "Staff headcount has fallen by one" (168 in 2019 to 167 in 2025) | Comes from OpenGovPay, which is not an allowed source. PDE shows total staff 268 (2015-16) and 270 (2025-26). |
| Salaries and benefits "rise about $1.2 million a year" | AFR shows about $0.99M a year (2015-16 to 2024-25), and 2024-25 actual to the 2026-27 budget is about $0.88M a year. |
| District "blames cyber charter tuition" | District documents list cyber tuition as one of several drivers (presentation p.4; FAQ p.2). Wording changed to "lists cyber charter tuition among the causes". |
| "Raising taxes to the legal maximum every year" | PDE index vs millage shows the full index only in 2025-26 and 2026-27. |
| "Cutting field trips" | The document says "Reduced field trip transportation" (presentation p.13). Wording changed. |
| "That's what the board says" (subline) | No vote has been taken. The documents describe an administration recommendation under review (FAQ p.1; Companion p.1). Subline changed. |
| Attrition target "~13%" | PDE data supports about 19 positions (7%) to restore the 2015-16 students-per-staff ratio. The model uses that. |
| Administrator raises of +16.7% to +19.9% (Patton, McNeil, Rhodes, Gabriel) | Source is OpenGovPay calendar-year pay. PDE shows Gabriel +4.6%, and no matching jumps for the others. |
| "Includes stipends" label for Appendix A | PDE's definition does not say stipends are included. The label uses PDE's own wording. |
| State subsidy per returned student (300 students) | The premise (300 students lost) is not supported. State formula aid is not proportional per student, so the effect of returned students cannot be verified from these documents. |
| ESSER spending breakdown | The sources reviewed do not itemize spending. Only the totals are shown. |
| S.R.U. "nearly $2 million" savings from news reports | Replaced with the district's own figures (Companion p.4). |
| Bill-list electricity for FY2018-19 and FY2026-27 | Incomplete years in the bill lists. |