Finance Committee — Portland, ME
Date: 2026-04-02
Time: 18:00

Remote Joint City/School Finance MEMBERS
Committee Meeting Agenda Councilor April Fournier, Chair
Thursday, April 2, 2026 Councilor Benjamin Grant
 Councilor Wesley Pelletier
6:00 PM
 Mayor Mark Dion (Ex-Officio)


Remote via ZOOM

 PUBLIC COMMENT INFORMATION

 To submit written public comment on an agenda item for which public comment is
 being accepted, email finance@portlandmaine.gov. Submissions must be received by
 12:00 pm the day before the Finance Committee meeting to guarantee their inclusion
 in the agenda packet. All submissions must include the commenter's name and legal
 address. To help ensure your comment is submitted for the correct item, please
 include the name of the agenda item (see below).
 ZOOM MEETING INFORMATION

 This meeting will take place remotely using Zoom. This meeting will be held
 remotely pursuant to the Remote Meeting Policy adopted by the Portland City
 Council. Allow your computer to install the free Zoom app to get the best meeting
 experience. If you are not able to attend live, a recording will be available in the
 Agenda Center following the meeting. For agenda items where public comment is
 scheduled, you will need to use the "raise your hand" feature. To raise your hand via
 the telephone, please hit *9. You will be unmuted by the host when it is time for
 public comment.
 Join from PC, Mac, iPad, or Android:
 https://portlandmaine-
 gov.zoom.us/j/86095496058?pwd=qgWZMp6tVFFeFdZUQP7Xllvgtbql7S.1
 Passcode:462666
 Phone one-tap:
 +13017158592,,86095496058#,,,,*462666# US (Washington DC)
 +13052241968,,86095496058#,,,,*462666# US
 Join via audio:
 +1 301 715 8592 US (Washington DC)
 +1 929 205 6099 US (New York)
 +1 669 444 9171 US
 Webinar ID: 860 9549 6058
 International numbers available: https://portlandmaine-gov.zoom.us/u/kcwsFQBuo3
 1. Introductions

 2. Presentation of FY25 (6/30/25) Audit Results - CBIZ LLP

 The Joint City/School Finance Committee will receive a presentation on results of the
 audit of the City/Schools for the year ended 6/30/25. After a brief introduction and
 some highlights from the City’s Finance Director, the auditors will present audit
 1
 results for the FY25 fiscal year. This is a discussion item only - no action will be
 taken at the current meeting.
3. FY27 Portland Public Schools Budget Discussion - Follow Up and Q&A

 At the meeting the Joint City/School Finance Committee will continue to jointly
 discuss the
 FY27 Portland Public Schools (PPS) Budget. Any outstanding questions from the
 prior meeting will be answered and the Committees will have the opportunity to ask
 new questions. This is the second of two joint City/School meetings as required by the
 City Charter. This is a discussion item only - no action will be taken at the current
 meeting.
4. Capital Improvement Plan - Amendments Discussion

 The City’s Finance Director will discuss potential amendments to the FY27 Capital
 Improvement Plan that have been mentioned or formally requested by members of the
 City Council for consideration at the Monday, April 13, 2026 City Council
 meeting. This is a discussion item only - no action will be taken at the current
 meeting.
5. Future Meeting Dates / Topics (all meeting times 5PM)


 • Monday, April 13, 2026 - Presentation of City Manager’s Recommended
 Budget to City Council
 • Tuesday, April 14, 2026 - Finance Committee City Budget Review Begins
 • Thursday, April 16, 2026 - Finance Committee City Budget Review Continues
 • Tuesday, April 28, 2026 - Finance Committee City Budget Review Continues,
 Committee Vote to Recommend PPS Board Recommended Budget to Full
 Council
 • Thursday, April 30, 2026 - Finance Committee City Budget Review Continues,
 Committee Vote to Recommend City Budget to Full Council

6. Adjournment




 2

Remote Joint City/School Finance MEMBERS
Committee Meeting Agenda Councilor April Fournier, Chair
Thursday, April 2, 2026 Councilor Benjamin Grant
 Councilor Wesley Pelletier
6:00 PM
 Mayor Mark Dion (Ex-Officio)


Remote via ZOOM

 PUBLIC COMMENT INFORMATION

 To submit written public comment on an agenda item for which public comment is
 being accepted, email finance@portlandmaine.gov. Submissions must be received by
 12:00 pm the day before the Finance Committee meeting to guarantee their inclusion
 in the agenda packet. All submissions must include the commenter's name and legal
 address. To help ensure your comment is submitted for the correct item, please
 include the name of the agenda item (see below).
 ZOOM MEETING INFORMATION

 This meeting will take place remotely using Zoom. This meeting will be held
 remotely pursuant to the Remote Meeting Policy adopted by the Portland City
 Council. Allow your computer to install the free Zoom app to get the best meeting
 experience. If you are not able to attend live, a recording will be available in the
 Agenda Center following the meeting. For agenda items where public comment is
 scheduled, you will need to use the "raise your hand" feature. To raise your hand via
 the telephone, please hit *9. You will be unmuted by the host when it is time for
 public comment.
 Join from PC, Mac, iPad, or Android:
 https://portlandmaine-
 gov.zoom.us/j/86095496058?pwd=qgWZMp6tVFFeFdZUQP7Xllvgtbql7S.1
 Passcode:462666
 Phone one-tap:
 +13017158592,,86095496058#,,,,*462666# US (Washington DC)
 +13052241968,,86095496058#,,,,*462666# US
 Join via audio:
 +1 301 715 8592 US (Washington DC)
 +1 929 205 6099 US (New York)
 +1 669 444 9171 US
 Webinar ID: 860 9549 6058
 International numbers available: https://portlandmaine-gov.zoom.us/u/kcwsFQBuo3
 1. Introductions

 2. Presentation of FY25 (6/30/25) Audit Results - CBIZ LLP

 The Joint City/School Finance Committee will receive a presentation on results of the
 audit of the City/Schools for the year ended 6/30/25. After a brief introduction and
 some highlights from the City’s Finance Director, the auditors will present audit
 1

 Page 1
 results for the FY25 fiscal year. This is a discussion item only - no action will be
 taken at the current meeting.
3. FY27 Portland Public Schools Budget Discussion - Follow Up and Q&A

 At the meeting the Joint City/School Finance Committee will continue to jointly
 discuss the
 FY27 Portland Public Schools (PPS) Budget. Any outstanding questions from the
 prior meeting will be answered and the Committees will have the opportunity to ask
 new questions. This is the second of two joint City/School meetings as required by the
 City Charter. This is a discussion item only - no action will be taken at the current
 meeting.
4. Capital Improvement Plan - Amendments Discussion

 The City’s Finance Director will discuss potential amendments to the FY27 Capital
 Improvement Plan that have been mentioned or formally requested by members of the
 City Council for consideration at the Monday, April 13, 2026 City Council
 meeting. This is a discussion item only - no action will be taken at the current
 meeting.
5. Future Meeting Dates / Topics (all meeting times 5PM)


 • Monday, April 13, 2026 - Presentation of City Manager’s Recommended
 Budget to City Council
 • Tuesday, April 14, 2026 - Finance Committee City Budget Review Begins
 • Thursday, April 16, 2026 - Finance Committee City Budget Review Continues
 • Tuesday, April 28, 2026 - Finance Committee City Budget Review Continues,
 Committee Vote to Recommend PPS Board Recommended Budget to Full
 Council
 • Thursday, April 30, 2026 - Finance Committee City Budget Review Continues,
 Committee Vote to Recommend City Budget to Full Council

6. Adjournment




 2

 Page 2
City of Portland, Maine
Summary of Audit Results for the Year Ended
June 30, 2025


 • April 2, 2026
 • Presented By:
 • Scott McIntire, CPA
 Shareholder

 Page 3
Tonight’s Objective

Review Summary of Audit Results




 Page 4 2
Audit Process
An audit involves performing procedures to obtain audit evidence
about the amounts and disclosures in the financial statements.
Auditors express an opinion on the financial statements that are the
responsibility of management.
No opinion is expressed on the effectiveness of the City’s internal
controls.




 Page 5 3
Audit Process Results
Overall, the audit process went well. Audit completion was consistent with prior
year.
Ø There were improvements noted in certain School Department payroll processes
 in 2025 except for the Maine PERS Contribution Project that is still in progress.
Ø PCard transactions have been continuously reviewed. The School Department
 aims to formalize a student activity funds policy in 2026. The Cash receipts policy
 established in 2025 appears to be designed properly.
Ø The City should continue to consider an Internal Audit function.
Ø The City should continue to review administrative access to the MUNIS ERP
 system.




 Page 6 4
Governmental Accounting Standards
Board (GASB) Statements
The City Implemented in FY 2025:
Ø GASB 103, Financial Reporting Model Improvements, effective June 30, 2025
To improve key components of the financial reporting model
Ø GASB 105, Subsequent Events, effective June 30, 2025
To improve the financial reporting requirements for subsequent events


The City Assessed and Concluded No Material Impact in FY 2025:
Ø GASB 102, Certain Risk Disclosures
Ø GASB 104, Disclosure of Certain Capital Assets



 Page 7 5
Results of Audit
In our opinion, the financial statements present fairly, in all material
respects, the respective financial position of the governmental activities,
business-type activities, each major fund, and the aggregate remaining
fund information of the City of Portland, Maine as of June 30, 2025, and
for the year then ended in accordance with accounting principles
accepted in the United States of America.
No uncorrected misstatements (“passed adjustments”)
No disagreements with Management
No material, corrected misstatements.



 Page 8 6
Reports Provided
Opinion on City Financial Statements (however, we do not express an opinion
on the Transmittal letter, Management Discussion & Analysis, Required
Supplemental Information or Statistical Section)
Opinion on Jetport Financial Statements (we do not express an opinion on the
Management Discussion & Analysis)
PFC Audit Report
Jetport Covenant Certificate
School Assurance Statement
Governance Letter
City GAGAS Report
Federal Single Audit Report
State HHS Single Audit Report
Governmental Audit Procedural Form to State Auditor

 Page 9 7
Budget vs. Actual Comparison – General
Fund – Fiscal Year Ended June 30, 2025 –
Gross Budgetary Basis
 Budgeted Amounts Actual Variance
 Amounts

Revenues $368,756,951 $381,500,888 $12,743,937

Expenditures $432,288,031 $421,559,744 $10,728,288

Other Financing $61,781,589 $54,437,294 $(7,344,295)
Sources
Net $(1,749,491) $14,378,438 $16,127,929



 Page 10 8
Health and Social Services Actual Expenditures (Fund Basis)
began to decrease in FY25
 $ 70,000,000



 $ 60,000,000
 $ 60,564,459

 $ 55,491,829
 $ 50,000,000


 $ 46,219,339
 $ 40,000,000



 $ 30,000,000



 $ 20,000,000



 $ 10,000,000



 $-
 FY 2023 FY 2024 FY 2025




 Page 11 9
General Obligation Bonds & Long-Term
Loans Payable – Last 3 Fiscal Years




 Page 12 10
Net Pension Liability– Last 5 Fiscal Years
(FY22 was unusually low due to timing of investment valuations)
$ 50,000,000


$ 45,000,000 $ 46,258,015


$ 40,000,000 $ 41,312,791


$ 35,000,000


$ 30,000,000 $ 32,032,159
 $ 31,071,507


$ 25,000,000


$ 20,000,000


$ 15,000,000


$ 10,000,000


 $ 5,000,000

 $ 2,129,289
 $-
 2021 2022 2023 2024 2025


 Page 13 11
NOTE
This presentation is intended as a tool to assist the Finance
Committee and management in understanding its financial
results. The information contained in this presentation should
be read in conjunction with the audited financial statements
and related disclosures.




 Page 14 12
 FY 2027 Budget
 March 26, 2026
Page 15
The proposed budget is aligned to the Strategic Plan
and supports outcomes for all students.
Executive Summary
 ● The Portland Public Schools has developed an overall budget of $179.9 million that is
 focused on student experiences and outcomes and aligned to the Strategic Plan.
 ● The Strategic Plan in the ﬁrst two years has resulted in improved outcomes for all
 students and all subgroups in math and English.
 ● The proposed budget aims to address the challenges of declining enrollment, a
 signiﬁcant decrease in state funding, and investments aligned to the Strategic Plan.
 ● The proposed budget would raise the school portion of property taxes by 7.3% ($0.46
 per $1,000 of assessed value). For a median homeowner this would result in an
 increase of approximately $261 per year.




 2
 Page 16
The proposed budget is aligned to the Strategic Plan
and supports outcomes for all students.
Agenda
 ●1 One District, One Plan
 ●2 Our Budget Process
 ●3 Fiscal Year 27 Expenses and Revenues
 ●4 Tax Implications
 ●5 PPS Finance Committee Action
 ●6 Calendar Ahead




 3
 Page 17
1
 Vision and Mission
 Vision
 All learners will be fully prepared to participate and succeed in a diverse and
 ever-changing world.

 Mission
 The Portland Public Schools is responsible for ensuring a challenging, relevant,
 and joyful education that empowers every learner to make a difference in the
 world. We build relationships among families, educators and the community to
 promote the healthy development and academic achievement of every learner.




 4
 Page 18
1
 Portland serves a diverse population of approximately
 6,250 PK-12 students across 18 schools and programs.
 Student Enrollment & Demographic
 PPS Total 25-26 Enrollment Race / Ethnicity Breakdown 25-26
 Students enrolled PK-12 6,242
 Adult 2,000
 18
 # of schools PK-12 + adult
 education
 % Economically disadvantaged 52%

 % special education students (SpEd) 20% 51% students
 of color
 % Multilingual learners (ML) 29%

 % homeless 8%
 2%

 *Other includes students who identify as American Indian or Alaska Native,
 Native Hawaiian or Paciﬁc Islander, Multiracial, or those who declined to
 answer.
 Source: Maine DOE
 5
 Page 19
1
 Portland serves a diverse population of approximately
 6,250 PK-12 students across 18 schools and programs.
 Student Enrollment & Demographic
 PPS Total 25-26 Enrollment Race / Ethnicity Breakdown 25-26
 Students enrolled PK-12 6,242
 Adult 2,000
 18
 # of schools PK-12 + adult
 education
 % Economically disadvantaged Because
 52% of student mobility, PPS has
 % special education students (SpEd) served
 20%6,954 unique students this year - 51% students
 % Multilingual learners (ML) 11% higher
 29% than the Oct 1 enrollment count
 of color
 used for state funding.
 % homeless 8%
 2%

 *Other includes students who identify as American Indian or Alaska Native,
 Native Hawaiian or Paciﬁc Islander, Multiracial, or those who declined to
 answer.
 Source: Maine DOE
 6
 Page 20
1
 Our student population has decreased by 6.7%, 453
 students, since 2017-2018.
 Total Enrollment Over Time
 Percent Change from
 2017-18 to 2025-26

 -6.74%
 453 students




 7
 Page 21
1
 This year, we saw a decline in economically
 disadvantaged students and multilingual learners.
 Enrollment Over Time by Student Subgroup




 8
 Page 22
 9
Page 23
1
 Our steady focus on the strategic plan is improving
 outcomes for students.
 Strategic Plan Priorities
 Equity: Keeping Equity at the Center
 The Portland Public Schools strives to be an anti-racist district by vigilantly supporting each and every student's
 particular path to achieving their potential and rooting out systemic inequities.
 Achievement: Enhancing Academic Excellence and Equity
 Implement a universally accessible, rigorous, and equitable curriculum that prepares students academically and
 ignites a joy of learning, through consistent, high-quality instruction and engaging, grade-level tasks that challenge
 and inspire students.
 Whole Student, Connected Community: Cultivating Inclusivity and Belonging
 Nurture supportive, inclusive school communities that promote belonging and engagement among all students,
 their families, and the broader community.
 People: Developing Staff, Leaders, and Organizational Culture
 Elevate recruitment, retention, and staff development practices focused on ensuring instructional excellence and
 cultivating an inclusive work environment that supports collaboration and staff well-being.
 Systems: Streamlining Operations for Equity, Efﬁciency, and Accountability
 Develop and implement consistent and clear operational procedures and systems that enhance equity, efﬁcacy, and
 accountability across the Portland Public Schools.


 10
 Page 24
1
 Overall ELA proﬁciency districtwide has increased by
 1.37 percentage points since 2023.
 ELA Proﬁciency Rates Over Time



 Elem ELA: +0.42pp


 Middle ELA: +5.27pp


 High ELA: +1.02pp



 11
 Page 25
1
 When we disaggregate the ELA results by subgroup,
 we see positive gains across all groups over time.
 Percent of student
 Subgroups: group at
 Percent of or above
 Student state State
 At/Above expectations
 Expectations ELA

 ED Non-ED ML Non-ML IEP Non-IEP

 Spring 2023 40.47% 74.41% 30.84% 74.78% 33.80% 66.30%


 Spring 2024 41.30% 76.78% 30.98% 74.69% 35.57% 64.28%


 Spring 2025 45.63% 81.74% 35.18% 75.34% 38.68% 66.85%

 Change from 2024
 4.33% 4.96% 4.20% 0.65% 3.11% 2.57%
 to 2025

 Change from 2023
 5.16% 7.33% 4.34% 0.56% 4.88% 0.55%
 to 2025



 12
 Page 26
1
 We have made progress in closing ELA outcome gaps
 for multilingual learners and students with IEPs.
 Percent of student
 Subgroups: group at
 Percent of or above
 Students state State
 At/Above expectations
 Expectations ELA
 ED vs. Non-ED ML vs. Non-ML IEP vs. Non-IEP
 Spring 2023 33.94% 43.94% 32.50%
 Spring 2024 35.48% 43.71% 28.71%
 Spring 2025 36.11% 40.16% 28.17%
 Change from 2023 to 2025 2.17% -3.78% -4.33%
 Change from 2024 to 2025 0.63% -3.55% -0.54%

 We see widening gaps over time
 Positive # = increased gap,
 Negative # = decreased gap




 13
 Page 27
1
 Overall math proﬁciency districtwide has increased by
 5.36 percentage points since 2023.
 Math Proﬁciency Rates Over Time



 Elem Math: +0.85pp


 Middle Math: +6.08pp


 High Math: +12.36pp



 14
 Page 28
1
 When we disaggregate the math results by subgroup,
 we see positive gains across all groups over time.
 Percent of student
 Subgroups: group at
 Percent of or above
 Student state State
 At/Above expectations
 Expectations Math

 ED Non-ED ML Non-ML IEP Non-IEP

 Spring 2023 20.97% 57.06% 14.92% 55.96% 20.28% 45.57%


 Spring 2024 22.28% 60.97% 16.07% 56.27% 21.57% 45.71%


 Spring 2025 27.94% 69.83% 17.92% 62.08% 26.13% 50.91%

 Change from 2024
 5.66% 8.86% 1.85% 5.81% 4.56% 5.20%
 to 2025

 Change from 2023
 6.97% 12.77% 3.00% 6.12% 5.85% 5.34%
 to 2025



 15
 Page 29
1
 Subgroup gap analyses show a small improvement in
 closing math outcome gaps for students with IEPs.
 Percent of student
 Subgroups: group at
 Percent of or above
 Student state State
 At/Above expectations
 Expectations Math

 ED vs. Non-ED ML vs. Non-ML IEP vs. Non-IEP
 Spring 2023 36.09% 41.04% 25.29%
 Spring 2024 38.69% 40.20% 24.14%
 Spring 2025 41.89% 44.16% 24.78%
 Change from 2024 to 2025 2.60% -0.84% 0.64%
 Change from 2023 to 2025 5.80% 3.12% -0.51%

 We see widening gaps over time
 Positive # = increased gap,
 Negative # = decreased gap




 16
 Page 30
1
 Beyond academics, our climate data has improved. The
 chronic absenteeism rate is comparable to the state.
 District Chronic Absenteeism Compared to 23-24 Statewide Rate


 3.49
 pp




 17
 Page 31
1
 Chronic absenteeism rates improved in each of the
 grade bands last year.
 Chronic Absenteeism Rate by Grade Band


 1.36p 3.22 3.90
 p pp pp




 5-Year
 Target: 15%




 18
 Page 32
1 The suspension rate in 24-25 improved signiﬁcantly.

 Total Incidents Resulting in Suspension, SY24-25



 500 total 552 total
 suspensions suspensions
 assigned in assigned in
 SY 24-25 SY 23-24

 10.4% Decrease




 19
 Page 33
2. Our Budget Process
 and Important
 Changes in FY27




 Page 34
2
 We identiﬁed priorities by engaging community,
 reviewing data, and aligning to our Strategic Plan.
 Budget Development Process
 ● Engagement with community, school leaders, and staff identiﬁed over $12 million in
 new requested expenses for FY27

 ● Reviewing each of these investments next to our Strategic Plan helped us identify
 the key priorities for our budget

 ● Requiring a zero-based budget for our departments helped us ensure that each
 expense was aligned with our core work




 21
 Page 35
2
 Building on last year’s process, our proposed FY27
 budget is more comprehensive.
 FY27 Materials Available
 ● All revenues and expenses are presented, not just those in the local budget

 ● 5-year budget for the District and 1-year budgets for the District, departments,
 and schools

 ● 5-year and 1-year budgets for our fund balance

 ● Development of a roll-forward budget

 ● Detailed non-personnel budgets for each department – built from a
 zero-based budget where every dollar of non-personnel costs is justiﬁed and
 aligned to the Strategic Plan




 22
 Page 36
2
 This year, we face both opportunities and challenges as
 we build the budget.
 Opportunities Challenges
 1. Decrease of $2.7 million in pension bond 1. Decrease of $4.1 million in state funding
 obligations
 2. Signiﬁcant needs identiﬁed across the
 2. Better HR and ﬁnance data district

 3. Support from the Foundation for Portland 3. Decrease in grant funding for Portland Adult
 Public Schools Education (PAE)

 4. Fund balance availability 4. Balancing decreasing stafﬁng from lower
 enrollment with increased staff to support
 the Strategic Plan




 23
 Page 37
2
 The state funding formula has resulted in a decline of
 $4.1 million in revenue for FY27.
 Challenge #1: State Funding Formula
 The state’s EPS (Essential Programs & Services) formula consists of 2 main parts:

 Operating Allocation (Cost of Education): Local Contribution:
 The state’s calculation of the resources required The amount of a district’s own resources it
 to provide an equitable education in a given should contribute to the cost of education.
 district.


 Operating Allocation - Local Contribution = State Subsidy

 Key Drivers of Operating Allocation Key Drivers of Local Contribution
 • Enrollment and demographics • Property tax valuation
 • Admin and personnel costs • Mill rate (applied uniformly statewide)
 • Changes to the EPS formula
 Local Contribution = EPS Valuation * EPS Mill Rate


 24
 Page 38
2
 We have declining enrollment, increasing property
 valuations, and are not a minimum receiver.
 Challenge #1: State Funding Formula


 ✔
 Declining Student Enrollment
 ✔
 Increasing Property Valuations
 ✔
 Not a Minimum Receiver

 ● Average enrollment on Oct 1st for ● The lower of your state property ● All districts are guaranteed either
 the last two years valuation or a three year trailing 5% of overall expenses or the
 average of your state property special education minimum
 ● Overall declined by 2.9% valuation adjustment
 ● Low Income declined by 7.0% ● As a result, they may contribute
 ● Multilingual declined by 8.0% ● Increased by 15% less than Portland

 - $770,000 - $3,100,000


 *There are additional increases and decreases in state funding for debt service, career and technical
 education, and service center that accounts for the additional decrease to a total of $4.1 million

 25
 Page 39
2
 We have declining enrollment, increasing property
 valuations, and are not a minimum receiver.
 Challenge #1: State Funding Formula


 ✔
 Declining Student Enrollment
 ✔
 Increasing Property Valuations
 ✔
 Not a Minimum Receiver

 ● Average enrollment on Oct 1st for ● The lower of your state property ● All districts are guaranteed either
 the last two years valuation or a three year trailing 5% of overall expenses or the
 average of your state property special education minimum
 ● Overall declined by 2.9% valuation adjustment
 ● Low Income declined by 7.0% ● As a result, they may contribute
 ● Multilingual declined by 8.0% ● Increased by 15% less than Portland

 - $774,382 - $3,100,000


 *There are additional increases and decreases in state funding for debt service, career and technical
 education, and service center that accounts for the additional decrease to a total of $4.1million

 26
 Page 40
 3. FY27 Revenues
 and Expenses




Page 41
3
 Our budget is built on a set of assumptions that may
 change some during the course of the ﬁscal year.
 Underlying Assumptions in FY27 Proposed Budget
 ● Salaries increases:
 ○ Represented Staff: Contract negotiated
 ○ Non-Represented Staff: 3 percentage point increase

 ● Beneﬁts:
 ○ Assumed 9% increase in the cost of health beneﬁts

 ● Staff Counts:
 ○ Assumed a vacancy rate of 0.75%
 ○ This is similar to the assumed rate this year and below the actual 4-5% vacancy rate
 across the system throughout the year




 28
 Page 42
3
 Our budget is built on a set of assumptions that may
 change some during the course of the ﬁscal year.
 Underlying Assumptions in FY27 Proposed Budget
 ● Non-Personnel:
 ○ Departments were required to provide zero-based budgets
 ○ Schools budgeted a 2% increase and a 5% increase in budgeted expenses for
 school supplies

 ● Revenues:
 ○ Property valuation of $20,300,000,000
 ■ This does not yet include any increase in FY27 valuations
 ○ Budgeted estimated revenues for Federal Title funds and other grants




 29
 Page 43
 FY27 Local Budget
3




 30
 Page 44
3
 Our K-12 programming will see a signiﬁcant drop in
 state funds this year.
 FY27 Projected Revenue - All Revenue Streams




 31
 Page 45
3
 Adult Education and Food Services experience declines
 in revenue because of local grants & fund balance use.
 FY27 Projected Revenue - All Revenue Streams




 32
 Page 46
3
 Our overall budget increases by 4.7% with the majority
 funding PreK-12 programming.
 FY27 Projected Revenue - All Revenue Streams




 33
 *Adult Education should not be compared between years Page 47of the variation of grants that are included in their revenue.
 because
3
 The Portland Public Schools receives revenue from
 local, state, and federal sources to pay for our programs.
 FY24 to FY27 Comparison of Funding Sources
 $163m $161m $171m $179m
 18% 16% 16% 15%
 6% 5%
 7%
 11% 3%
 4%
 State 74% 74% 76%
 67%
 Federal

 Oth Loc / Fund Bal

 Property Taxes


 FY24 FY25 FY26 FY27
 34
 Page 48
3
 Our budget increases expenses by 4.7% and is largely
 driven by increases in salary and beneﬁts.
 FY27 Expense Categories - All Funding Streams


 Salary & Beneﬁts = 80% of budget



 Contracted Serv = 9.2% of budget




 Supplies = 4.2% of budget


 Other = 6.5% of budget


 35
 Page 49
3
 Inﬂation, negotiated salary increases, and early
 childhood are the biggest increased expenses.
 FY27 Projected Expenses - Changes from FY26 (millions)

 $179.9




 -$1.6 Staff Reductions



 $2.8 Strategic Investments
 -$2.6 Debt Service
 $171.7




 $4.1 Early Childhood

 $5.6 Inﬂation and Salaries




 FY26 FY27
 Not to scale, for illustration purposes only 36
 Page 50
3
 Inﬂation, negotiated salary increases, and early
 childhood are the biggest increased expenses.
 FY27 Projected Expenses - Changes from FY26 (millions)


 $179.9




 -$1.6 Staff Reductions



 $2.8 Strategic Investments
 -$2.6 Debt Service
 $4.1 Early Childhood
 $171.7




 $5.6 Inﬂation and Salaries




 FY26 FY27

 Not to scale, for illustration purposes only 37
 Page 51
 4. Tax Implications




Page 52
4
 The proposed school tax increase this year is $0.46 per
 $1,000 of assessed value or 7.3%*.
 Property Tax History

 FY Tax Levy School Tax %

 2021 $94,338,744 $11.69 0.0%
 Portion of FY27 Tax Levy
 2022 $99,083,251 $12.15 $6.77 3.9% PreK-12: $ 134,146,619
 Adult Ed: $2,367,541
 2023 $103,851,072 $7.05 4.1%
 Impact to Median
 2024 $110,850,008 $7.45 5.7% Homeowner ($566,000):
 $261 per year
 2025 $119,402,624 $7.88 5.8% $21.75 per month
 2026 $127,225,979 $6.27 5.3%

 2027 $136,514,160 $6.72 7.3%

 *Does not consider any increase in valuation which will lower the percent 39
 Page 53
 increase for homeowners.
4
 Wait, the local budget increases by 2.8% and the overall
 budget by 4.7%, why is the tax levy increase 7.3%?
 Decreasing Revenue Drives Tax Increase
 ● The local budget increases by only 2.8%
 ○ Largely driven by the decrease in debt service

 ● The overall budget increases by 4.7%
 ○ Difference with the local budget is primarily the increase in early childhood
 education
 ○ These costs should be 100% reimbursed by the state so it increases expenses and
 revenues at an equal amount and does not increase the tax levy

 ● The tax levy increases by 7.3%
 ○ Lower state revenue, and the state’s formula determining a city’s ability to pay,
 requires that the tax levy increase to ﬁll the revenue gap




 40
 Page 54
 5. PPS Finance Co
 Action




Page 55
5
 On Monday, March 23rd, the PPS Finance Committee
 moved forward a revised budget.
 Finance Co Adjustments to the Proposed Budget

 Adjustment Anticipated Impact

 Move from 0.75% vacancy to 1% vacancy rate -$358,000.00

 Reduce Central Team Stafﬁng -$400,000.00

 Restore 5th Social Worker $103,000.00

 Remove Additional Music Teacher -$102,000.00

 Modify the BerryDunn Contract -$100,000.00

 Close the Central Ofﬁce -$250,000.00
 42
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5
 The amended budget lowers the tax levy by $1.1 million
 and lowers the tax levy increase to 6.43%.
 Tax Levy after Finance Committee Amendments

 Fiscal Year Tax Levy School Tax %

 2022 $99,083,251 $12.15 $6.77 3.9%

 2023 $103,851,072 $7.05 4.1% Impact to Median
 Homeowner ($566,600):
 2024 $110,850,008 $7.45 5.7% $229 per year
 $19.08 per month
 2025 $119,402,624 $7.88 5.8%

 2026 $127,225,979 $6.27 5.3%

 2027 $136,514,160 $6.72 7.3%

 2027 Updated $135,405,265 $6.67 6.4%

 *Does not consider any increase in valuation which will lower the percent 43
 Page 57
 increase for homeowners.
 6. Calendar




Page 58
6
 Our budget timeline has been designed to align to the
 Strategic Plan and to gather stakeholders’ input.
 Key Dates (subject to change)
 ● February 10: Public Forum on the FY 2027 Budget
 ● March 10: Superintendent Presents Recommended Budget
 ● March 23: FPO Committee Public Hearing & Move Budget to School Board for Approval
 ● March 26: Joint City & School Finance Committee Meeting and Budget Review #1
 ● March 31: 1st Reading of Budget and Public Hearing
 ● April 2: Joint City & School Finance Committee Meeting and Budget Review #2
 ● April 14: 2nd Reading of Budget and Public Hearing


 Full calendar available at:
 portlandschools.org/department/ﬁnance/fy-2027-budget/timeline



 45
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Questions

 Page 60
Portland Public Schools
 Fiscal Year 2027
Superintendent Recommended
 Budget

 March 10, 2026

 Page 61
 Table of Contents
Superintendent Letter 3
Vision and Mission Statements 7
Fiscal Year 2027 Budget Timeline 8
Portland Board of Public Education 9
Fiscal Year 2027 Revenues 10
​ General, Adult Ed, and Food Service Funds - Summary 12
​ General, Adult Ed, and Food Service Funds - Detail 13
​ General, Adult Ed, and Food Service Funds - All Funds 14
​ Five-Year Projection - Fund Balance Details 18
​ FY2027 Tax Rate Computation 19
​ General, Adult Ed, and Food Service Funds - All Funds (FY27-FY32) 20
Fiscal Year 2027 Roll Forward Budget 21
​ FY2027 Expenditure Summary Budget - All Funds 23
Fiscal Year 2027 Summary of Expenses 24
​ FY2027 Expenditure Summary Budget - All Funds 26
​ FY2027 Five-Year Projection 30
​ FY2027 Expenditure by State Budget Categoricals 32
Fiscal Year 2027 School-Based Expenses 33
​ Eight Year Enrollment Pattern 35
​ FY2027 School Staffing Summary 36
​ FY2027 School Based Budgets - Expenditure Summary 37
​ Portland Adult Education 43
​ Casco Bay High School 45
​ Cliff Island School 47
​ Deering High School 49
​ East End Community School 51
​ King Middle School 53
​ Lincoln Middle School 55
​ Longfellow Elementary School 57
​ Lyseth Elementary School 59
​ Moore Middle School 61
​ Ocean Avenue Elementary School 63
​ Peaks Island School 65
​ Portland Arts and Technology High School (PATHS) 67
​ Portland High School 69
​ Presumpscot Elementary School 71
​ Reiche Community School 73
​ Rowe Elementary School 75
​ Talbot Community School 77
Fiscal Year 2027 Department-Based Expenses 79
​ FY2027 Expenditure Summary 81
​ Personnel Changes by Department for FY27 82
​ Communications 84
​ Data & Technology 87
​ Debt Service 91
​ Early Childhood 92
​ Elementary and Secondary Networks 97
​ Facilities 102
​ Finance 106
​ Food Service 109
​ Human Resources 112
​ Multilingual Center/Family Engagement & Community Partnerships 115
​ School Board 118
​ Special Education and Student Support 121
​ Superintendent’s Office 125
​ Transportation 128




 Page 62
March 10, 2026

Members of the Board of Public Education:

Two years ago, the Portland Public Schools launched a five-year Strategic Plan
grounded in a simple but powerful commitment: keep equity at the center,
strengthen achievement, support the whole student, invest in our people, and build
effective systems that sustain excellence. We called it One District, One Plan.

Tonight, as we present our proposed $179.9 million budget for 2026–2027, we do so
under a clear theme: On Course for Student Success. And, importantly, we are not
just describing a plan—we are reporting measurable progress.

Evidence That Staying the Course Is Working

Portland serves approximately 6,250 Pre-K–12 students across 18 schools and
programs. Our students are diverse and resilient: 52 percent are economically
disadvantaged, 29 percent are multilingual learners, 20 percent receive special
education services, and 51 percent are students of color.

In English Language Arts, overall district proficiency has increased by 1.37 percentage
points since 2023. Growth is especially strong at the middle school level, where
proficiency has risen more than five percentage points.

When we disaggregate the data, we see gains across all major student groups
between 2023 and 2025:

 ● Economically disadvantaged students: +5.16 percentage points
 ● Multilingual learners: +4.34 percentage points
 ● Students with IEPs: +4.88 percentage points
 ● Non-economically disadvantaged students: +7.33 percentage points

Just as important, gaps are narrowing in key areas. The proficiency gap between
multilingual learners and non-multilingual peers has decreased by nearly four
percentage points since 2023. The gap between students with IEPs and those
without has narrowed by more than 4 percentage points. This is what equity-driven
improvement looks like: growth for all students, and faster growth for students who
have historically been underserved.




 3
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In mathematics, the progress is even more striking. Districtwide math proficiency
has increased by 5.36 percentage points since 2023. Today, 46.9 percent of our
students are meeting or exceeding state expectations, moving us closer to our
five-year target of 52 percent.

Students across all subgroups have improved in math as well. Since 2023:

 ● Economically disadvantaged students: +6.97 percentage points
 ● Multilingual learners: +3.00 percentage points
 ● Students with IEPs: +5.85 percentage points
 ● Non-economically disadvantaged students: +12.77 percentage points

We are also seeing modest narrowing of math gaps for students with IEPs.

Beyond academics, school climate indicators are trending in the right direction.
Chronic absenteeism improved last year and is comparable to the state average, with
declines across every grade band. Suspension incidents decreased by 10.4 percent
compared to the previous year. Fewer students are missing school. Fewer students
are being removed from class. More students are engaged in learning.

These gains are not isolated successes. They reflect aligned curriculum, stronger
professional development, better use of data, and a districtwide commitment to
consistent, high-quality instruction. They demonstrate that our Strategic Plan is
delivering results.

Investing To Continue To Improve Outcomes

The FY27 budget builds directly on this momentum.

In Achievement, we are proposing to invest in high-quality instructional materials
for secondary math. After piloting curricula in middle and high school, we are
prepared to adopt a new, research-aligned program that ensures all students have
access to rigorous, grade-level tasks. Our elementary math program is already in
place; now we can deepen implementation districtwide.

We are proposing to expand early literacy support by adding education technicians
to first grade in three schools. This year, we piloted early literacy education
technicians in our Title I kindergarten classes. Early data from this pilot shows
increased progress monitoring and positive academic trends. As a result, we are
looking to expand this work.

We are also supporting development of a Local Black History curriculum, building on
our leadership in Wabanaki Studies, so that students see themselves reflected in
what they learn. The proposed budget includes a half-time staff member to support
the development of the Black History curriculum, while the Foundation for Portland
Public Schools has committed to paying for any related non-personnel expenses.


 4
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In Whole Student, we are expanding pre-kindergarten and preparing to assume
responsibility for early childhood special education services for four-year-olds, as
required by the state. The proposed budget represents a $4.1 million investment,
expected to be fully reimbursed by the state, and consequently at no cost to the
District. Early intervention strengthens kindergarten readiness and long-term
academic outcomes.

In Equity and People, we are proposing to extend leadership dedicated to student,
family, and community engagement and we’re budgeting for an equity audit and
Civil Rights Officer. We are proposing investing in leadership development and
expanding tuition reimbursement and ESOL credentialing to strengthen
instructional capacity.

In Systems, the proposed budget would continue work on financial transparency
and facilities planning, increasing school supply budgets using an equity-based
formula and advancing the MainePERS reconciliation to ensure fiscal accountability.

Navigating Significant Financial Headwinds

While outcomes are improving, our fiscal environment is challenging.

State education aid will decline by $4.1 million in FY27 due to the Essential Programs
and Services formula. Our enrollment has declined by 6.7% since 2017-2018, the state
valuation of our property valuation has increased by 15 percent in the last year, and
we are not a minimum-receiver district. These factors combine to reduce state
subsidy and increase the burden on property taxes.

At the same time, inflation, negotiated salary increases, and benefit costs are driving
expenses upward. Salaries and benefits represent 80 percent of our budget. Overall
expenses are increasing by 4.7 percent, largely driven by $5.6 million in inflation and
salary growth and $4.1 million in early childhood programming, partially offset by the
expiration of $2.7 million in pension obligation bond payments.

To manage these pressures responsibly, we are proposing targeted reductions,
including elimination of vacant central and school-based positions and staffing
adjustments aligned with enrollment. Central Office staffing, excluding early
childhood additions, remains flat. These are difficult but necessary decisions to
ensure that strategic investments continue without compromising fiscal stability.

We are also proposing the use of $3.9 million from our fund balance to reduce the tax
impact while maintaining prudent reserves.




 5
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The Bottom Line
For FY27, just as we did for FY25 and F26, we are presenting you with the entire picture
—including not only local funds, but grants, Title funds (federal supplemental funds to
school districts to assist schools with the highest student concentrations of poverty in
meeting educational goals), and the state reimbursement for early childhood special
education.

Our FY27 budget of $179.9 million consists of a local budget of $167.4 million and $12.5
million in additional funds.

This budget would raise the school portion of the property tax rate by 7.3 percent
($0.46) per $1,000 of assessed value). For the owner of a median-priced $566,600
home, the budget would raise property taxes by approximately $261 per year or
$21.75 per month.

We recognize the responsibility inherent in this request. Portland taxpayers are
partners in this work. Their investment is producing measurable results: higher math
and ELA proficiency, narrowing gaps, reduced absenteeism, fewer suspensions, and
stronger early learning systems.


Staying The Course
“On Course for Student Success” is not a slogan. It is a disciplined approach to aligning
resources with strategy and measuring results.

In just two years, we have demonstrated that steady focus yields improvement—for all
students and across subgroups. The FY27 budget protects that momentum. It
addresses enrollment decline and state funding loss while continuing the investments
that are accelerating outcomes.

We look forward to working with you to adopt a budget that keeps the Portland
Public Schools firmly on course and delivers a strong return on investment for its
residents.

In partnership,




Ryan Scallon, Ed.D.
Superintendent, Portland Public School




 6
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 Vision
 All learners will be fully prepared to participate
and succeed in a diverse and ever-changing world.



 Mission
  The Portland Public Schools is responsible for
 ensuring a challenging, relevant, and joyful
education that empowers every learner to make a
  difference in the world. We build relationships
among families, educators and the community to
 promote the healthy development and academic
 achievement of every learner.




 7
 Page 67
 Fiscal Year 2026 Budget Timeline​
 Date Time Activity Location
 Finance Committee: Preview of Board Meeting Where
 Finance Team, Updates, and Finances Will Be Reviewed
 Tuesday, December 08, 2025 6:00 PM Board Exploration Questions via Zoom

December 2025 -February 2026 Superintendent Works with District Staff
  Monday, January 12, 2026 6:00 PM Finance Committee: Vote on CIP via Zoom

  Monday, January 26, 2026 5:00 PM City Budget Workshop
  Monday, February 9, 2026 6:00 PM School Finance Committee Budget Update via Zoom
 Tuesday, February 10, 2026 6:00 PM Public Forum on the 2027 School Year Budget School Board Meeting
 Monday, February 23, 2026 6:00 PM School Finance Committee Budget Review via Zoom
 Via City Finance
 Thursday, February 26, 2026 6:00 PM Tentative: City Finance Committee Vote on CIP Committee
 Via City Finance
 Monday, March 2, 2026 6:00 PM Tentative: City Council 1st Read CIP Committee
 Superintendent Presents Recommended Budget
 • Must occur no later than 3.5 months before the end of the
  Tuesday, March 10, 2026 6:00 PM fiscal year School Board Meeting
 Via City Finance
  Monday, March 16, 2026 6:00 PM Tentative: City Council 2nd Read & Vote CIP Committee
 School Finance Committee Public Hearing and Vote on
  Monday, March 23, 2026 6:00 PM Budget to School Board for Approval via Zoom
 Joint City & School Finance Committee Meeting and
 Budget Review Meeting #1
 • Per City Charter, two (2) joint meetings must occur during
 the thirty (30) days following submission of the
  Thursday, March 26, 2026 6:00 PM Superintendent's Proposed Budget to the School Board Joint Meeting via Zoom
 1st Reading of Recommended Budget and Public Hearing
 • Per School Board Policy, at least two (2) public hearings
  Tuesday, March 31, 2026 6:00 PM on the school budget School Board Meeting
 Joint City & School Finance Committee Meeting and
 Budget Review Meeting #2
 • Per City Charter, two (2) joint meetings must occur during
 the thirty (30) days following submission of the
 Thursday, April 2, 2026 6:00 PM Superintendent's Proposed Budget to the School Board Joint Meeting via Zoom
 Monday, April 13, 2026 6:00 PM School Finance Committee Budget Review via Zoom.
 2nd Reading of Recommended Budget and Public Hearing
 and Vote to Recommend Budget to City Council
 • Per School Board Policy, at least two (2) public hearings
 Tuesday, April 14, 2026 6:00 PM on the school budget School Board Meeting.
 Tentative: City Finance Committee Review & Refer School City Finance Committee
  Thursday, April 30, 2026 5:00 PM Board Budget and Vote to Recommend to City Council Meeting via Zoom
 Tentative: City Council 1st Reading of Budget at Public
 Monday, May 4, 2026 5:00 PM Hearing City Council Meeting
 City Council 2nd Reading of Budget at Public Hearing and
 Monday, May 18, 2026 5:00 PM Vote for School Board Budget to Referendum City Council Meeting
 Public Referendum on School Budget
 • Must occur 10 to 30 days following City Council Approval
 Tuesday, June 9, 2026 Vote for School Board Budget to Referendum
 Page 68
Portland Board of Public Education

 Sarah Lentz
 School Board Chair
 At-Large
 (2028)



 Abusana “Micky” Bondo Sarah Brydon
 Vice Chair District 5
 District 1 (2026)
 (2027)


 Ali Ali Maya Lena
 District 2 At-Large
 (2027) (2027)



 Julianne Opperman Usira Ali
 District 3 At-Large
 (2028) (2026)



 Fatuma Noor Jayne Sawtelle
 District 4 At-Large
 (2026) (2028)




 9
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Fiscal Year 2027
 Revenues




 10
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 Similar to last year’s budget, all revenues and expenses are
 presented, not just those in the local budget. Our local
funding increases in this budget as a proportion of our overall
 funding, as state funding decreases. As a district, we are
 limited in increasing our revenues.
 Here are the revenue sources for FY27:




 11
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Portland Public Schools
FY2027 Summary Revenue Budget
General, Adult Ed, and Food Service Funds - Summary
Superintendent Recommended Budget
March 10, 2026


 FY27 Finance
 FY24 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

Local Revenue (non-tax)
General $1,325,741 $1,510,369 $478,000 $478,000 $0 0.0%
Adult Ed $132,677 $111,358 $80,000 $80,000 $0 0.0%
Food Service $63,205 $56,532 $51,500 $63,150 $11,650 22.6%

Total Local Revenue $1,521,623 $1,678,259 $609,500 $621,150 $0 $0 $11,650 1.9%

State Revenue
General $25,930,307 $24,180,785 $23,861,285 $19,663,251 -$4,198,034 -17.6%
Adult Ed $650,923 $901,223 $940,184 $952,516 $12,332 1.3%
Food Services $1,533,203 $1,609,677 $1,578,214 $1,653,000 $74,786 4.7%

Total State Revenue $28,114,433 $26,691,684 $26,379,683 $22,268,767 $0 $0 -$4,110,916 -15.6%

Federal Revenue
General $282,040 $257,807 $445,000 $445,000 $0 0.0%
Food Services $3,000,577 $3,150,598 $3,147,141 $3,654,875 $507,734 16.1%

Total Federal Revenue $3,282,617 $3,408,405 $3,592,141 $4,099,875 $0 $0 $507,734 14.1%

Total Non-Tax Revenue $32,918,673 $31,778,349 $30,581,324 $26,989,792 $0 $0 -$3,591,532 -11.7%

Use of Fund Balance
General $557,270 $1,272,572 $3,900,000 $3,900,000 $0 0.0%
Adult Education $190,736 $89,270 $236,889 $0 -$236,889 -100.0%
Food Services $18,048 $395,291 $856,782 $0 -$856,782 -100.0%

Total Fund Balance $766,055 $1,757,133 $4,993,671 $3,900,000 $0 $0 -$1,093,671 -21.9%

Property Taxes
General Education $108,928,268 $117,333,679 $125,019,522 $134,146,619 $9,127,097 7.3%
Adult Education $1,921,740 $2,068,945 $2,206,457 $2,367,541 $161,084 7.3%
Food Services $0 $0 $0 $0 $0 0.0%

Total Property Tax $110,850,008 $119,402,624 $127,225,979 $136,514,160 $0 $0 $9,288,181 7.3%

Total Revenue $144,534,735 $152,938,106 $162,800,974 $167,403,952 $0 $0 $4,602,978 2.8%




 12
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Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - Detail
Superintendent Recommended Budget
March 10, 2026


 FY27 Finance
 FY24 FY25 FY26 FY27 SUPT Comm Rev Mar FY27 Board
 ACTUAL ACTUAL BUDGET REC Mar 10 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

GENERAL FUND
Local Revenue
Property Tax Revenue $108,928,268 $117,333,679 $125,019,522 $134,146,619 $9,127,097 7.3%
Tuition Public K-8 $211,921 $187,932 $235,000 $235,000 $0 0.0%
Tuition Public 9-12 $159,488 $138,316 $130,000 $130,000 $0 0.0%
Transportation - Other Org $63,772 $64,664 $50,000 $50,000 $0 0.0%
Interest on Investments $3,000 $0 $3,000 $3,000 $0 0.0%
Admissions 9-12 $0 $0 $0 $0 $0 0.0%
Building Rentals $58,060 $53,190 $49,500 $49,500 $0 0.0%
Donations/Contributions $0 $0 $0 $0 $0 0.0%
Misc Local Revenue $818,650 $251,447 $10,000 $10,000 $0 0.0%
Sped revenue/Other Local Gov $0 $0 $0 $0 $0 0.0%
Refund Prior YR Expenditures $0 $0 $0 $0 $0 0.0%
Misc Sales and Refunds $0 $0 $500 $500 $0 0.0%
Special Revenue Transfer $0 $737,124 $0 $0 $0 0.0%
Insurance Proceeds $0 $77,483 $0 $0 $0 0.0%
Proceeds from Disposal of Property $849 $215 $0 $0 $0 0.0%
Proceeds from Disposal of Buses $10,000 $0 $0 $0 $0 0.0%

Total Local $110,254,009 $118,844,048 $125,497,522 $134,624,619 $0 $0 $9,127,097 7.3%

State Revenue
State Share EPS (State Subsidy) $17,039,433 $17,290,947 $17,055,500 $12,745,972 -$4,309,528 -25.3%
State Reimbursement Debt Service $3,214,721 $3,108,476 $2,855,075 $2,431,368 -$423,707 -14.8%
Career & Technical Education Center Allocation $3,523,947 $3,716,194 $3,724,663 $3,987,137 $262,474 7.0%
Multilingual Learner Hardship Funds $2,071,314 $185,339 $0 $0 $0 0.0%
Education Service Center Member Allocation $181,185 $186,430 $0 $177,293 $177,293 100.0%
State Agency Client $213,689 $152,091 $226,047 $226,047 $0 0.0%
Less: MaineCare Seed (Private & Public) ($439,315) ($634,105) $0 $0 $0 0.0%
MLTI Distinguished Educator $82,333 $140,313 $0 $95,434 $95,434 100.0%
National Board - Salary Supplement $43,000 $35,100 $0 $0 $0 0.0%

Total State $25,930,307 $24,180,785 $23,861,285 $19,663,251 $0 $0 -$4,198,034 -17.6%

Federal Revenue
MaineCare Medicaid Reimbursement $188,497 $222,869 $400,000 $400,000 $0 0.0%
Federal Impact Aid $93,543 $34,938 $45,000 $45,000 $0 0.0%

Total Federal $282,040 $257,807 $445,000 $445,000 $0 $0 $0 0.0%

TOTAL GENERAL FUND $136,466,356 $143,282,640 $149,803,807 $154,732,870 $0 $0 $4,929,063 3.3%

USE OF FUND BALANCE $557,270 $1,272,572 $3,900,000 $3,900,000 $0 $0 $0 0.0%

TOTAL PRE-K-12 GENERAL FUND
REVENUE & FUND BALANCE $137,023,625 $144,555,212 $153,703,807 $158,632,870 $0 $0 $4,929,063 3.2%

ADULT EDUCATION
Adult Education Local Revenue
Local Funds (tax levy) $1,921,740 $2,068,945 $2,206,457 $2,367,541 $161,084 7.3%
Tuition Individual Enrichment $130,706 $110,215 $80,000 $80,000 $0 0.0%
Tuition Individual Vocational $600 $70 $0 $0 $0 0.0%
Tuition Other Academic $1,372 $845 $0 $0 $0 0.0%
Adult Education Misc Revenue $0 $228 $0 $0 $0 0.0%
Fund Transfers $0 $0 $0 $0 $0 0.0%

Adult Education Local Revenue $2,054,417 $2,180,303 $2,286,457 $2,447,541 $0 $0 $161,084 7.0%

Adult Education State Revenue
Adult Education State Subsidy $650,923 $901,223 $940,184 $952,516 $0 1.3%

Adult Education State Subsidy $650,923 $901,223 $940,184 $952,516 $0 $0 $0 1.3%

USE OF FUND BALANCE $190,736 $89,270 $236,889 $0 $0 $0 -$236,889 -100.0%

TOTAL ADULT EDUCATION REVENUE $2,896,077 $3,170,796 $3,463,530 $3,400,057 $0 $0 -$63,473 -1.8%




 13
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Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - Detail
Superintendent Recommended Budget
March 10, 2026


 FY27 Finance
 FY24 FY25 FY26 FY27 SUPT Comm Rev Mar FY27 Board
 ACTUAL ACTUAL BUDGET REC Mar 10 23 Apr 14 $ +/(-) v FY26 % +/- v FY26


FOOD SERVICE
Food Service Local Revenue
Local Funds (tax levy) $0 $0 $0 $0 $0 0.0%
Daily Sales - Lunch -$57 $0 $0 $0 $0 0.0%
Daily Sales Non-Reimbursement $51,510 $34,471 $37,500 $51,500 $14,000 37.3%
Special Functions $1,532 $604 $5,000 $8,650 $3,650 73.0%
Building Rentals $6,000 $6,000 $6,000 $0 -$6,000 -100.0%
Donations/Contributions $1,000 $12,017 $0 $0 $0 0.0%
Misc Sales and Refunds/Nutrition $3,220 $3,440 $3,000 $3,000 $0 0.0%

Food Services Local Revenue $63,205 $56,532 $51,500 $63,150 $0 $0 $11,650 22.6%

Food Services State Revenue
State Reimbursement $1,097,799 $1,178,367 $1,148,765 $1,200,000 $51,235 4.5%
Local Produce $33,712 $7,685 $5,500 $10,000 $4,500 81.8%
Breakfast Reduced State $2,112 $1,475 $2,258 $0 -$2,258 -100.0%
Breakfast Paid State $399,580 $422,150 $421,691 $443,000 $21,309 5.1%

Food Services State Revenue $1,533,203 $1,609,677 $1,578,214 $1,653,000 $0 $0 $74,786 4.7%

Food Service Federal Revenue
After School Snack $712 $0 $962 $1,350 $388 40.3%
Summer Food Program $13,606 $101,074 $118,276 $118,276 $0 0.0%
Performance Based Lunch $0 $0 $0 $0 $0 0.0%
Reimbursement Lunch - Regular $291,283 $284,251 $320,586 $342,000 $21,414 6.7%
Reimbursement Lunch - Reduced $0 $0 $0 $0 $0 0.0%
Reimbursement Lunch - Free $1,271,254 $1,398,783 $1,370,452 $1,600,000 $229,548 16.7%
Reimbursement Breakfast $774,496 $772,886 $790,258 $990,000 $199,742 25.3%
Federal Non-Food Assistance $10,448 $0 $0 $0 $0 0.0%
Payments in Lieu of Comm $234,290 $275,746 $282,870 $290,132 $7,262 2.6%
Fresh Fruits and Veggies $112,000 $116,287 $100,800 $129,024 $28,224 28.0%
Child/Adult Care Food Program $146,713 $201,571 $162,937 $184,093 $21,156 13.0%
Supply Chain Assistance Funds $145,774 $0 $0 $0 $0 0.0%

Food Services Federal Revenue $3,000,577 $3,150,598 $3,147,141 $3,654,875 $0 $0 $507,734 16.1%

USE OF FUND BALANCE $18,048 $395,291 $856,782 $0 $0 $0 -$856,782 -100.0%

TOTAL FOOD SERVICES REVENUE $4,615,033 $5,212,098 $5,633,637 $5,371,025 $0 $0 -$262,612 -4.7%

TOTAL REVENUE &
OTHER FUNDING SOURCES $144,534,735 $152,938,106 $162,800,974 $167,403,952 $0 $0 $4,602,978 2.8%




 14
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Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - All Funds
Superintendent Recommended Budget
March 10, 2026


 FY27 Finance
 FY27 SUPT Comm Rev FY27 Board
 FY24 ACTUAL FY25 ACTUAL FY26 BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

GENERAL

Local Revenue
General $110,254,009 $118,844,048 $125,497,522 $134,624,619 $9,127,097 7.3%
Adult Ed $2,054,417 $2,180,303 $2,286,457 $2,447,541 $161,084 7.0%
Food Service $63,205 $56,532 $51,500 $63,150 $11,650 22.6%

Total Local Revenue $112,371,631 $121,080,883 $127,835,479 $137,135,310 $0 $0 $9,299,831 7.3%

Local Grants
Barr Grant - High School Redesign $48,000 $195,000 $195,000 $110,000 ($85,000) -43.6%
RREV: Outdoor/Experiential Learning $259,665 $120 $0 $0 $0 0.0%

Total Local Grants $307,665 $195,120 $195,000 $110,000 $0 $0 ($85,000)

Total Local Funds $112,679,296 $121,276,004 $128,030,479 $137,245,310 $0 $0 $9,214,831

State Revenue
State Share EPS (State Subsidy) $17,039,433 $17,290,947 $17,055,500 $12,745,972 ($4,309,528) -25.3%
State Reimbursement Debt Service $3,214,721 $3,108,476 $2,855,075 $2,431,368 ($423,707) -14.8%
Career & Technical Education Center Allocation $3,523,947 $3,716,194 $3,724,663 $3,987,137 $262,474 7.0%
MultiLingual Learner Hardship Funds $2,071,314 $185,339 $0 $0 $0 0.0%
Education Service Center Member Allocation $181,185 $186,430 $0 $177,293 $177,293 100.0%
State Agency Client $213,689 $152,091 $226,047 $226,047 $0 0.0%
Less: MaineCare Seed (Private & Public) ($439,315) ($634,105) $0 $0 $0 0.0%
MLTI Distinguished Educator $82,333 $140,313 $0 $95,434 $95,434 100.0%
National Board - Salary Supplement $43,000 $35,100 $0 $0 $0 0.0%

Total State Programming Revenue $25,930,307 $24,180,785 $23,861,285 $19,663,251 $0 $0 ($4,198,034) -17.6%

State Grants
Afghan Grant $26,091 $0 $0 $0 $0 0.0%
Community School Grant $236,575 $67,000 $0 $0 $0 0.0%
ESSER State Set-Aside $844,960 $42,460 $0 $0 $0 0.0%
Maine Apprenticeship $98,168 $0 $20,000 $20,000 100.0%
Make It Happen $42,300 $0 $0 $0 $0 0.0%
MHA - Preventing Homelessness $0 $759,670 $443,141 $0 ($443,141) -100.0%
Miscellaneous Local Grants $86,882 $31,000 $0 $0 $0 0.0%
MLTI Grant $308,018 $0 $0 $15,000 $15,000 100.0%
NewSchools Venture Fund $110,000 $0 $0 $0 $0 0.0%
Perkins State $81,442 $51,177 $0 $0 $0 0.0%
Reiche Summer Program $19,400 $0 $0 $0 $0 0.0%
Sewall Foundation $42,300 $0 $0 $0 $0 0.0%

Total State and Local Grants $1,797,968 $1,049,475 $443,141 $35,000 $0 $0 ($408,141) -92.1%

Federal Revenue
MaineCare Medicaid Reimbursement $188,497 $222,869 $400,000 $400,000 $0 0.0%
Federal Impact Aid $93,543 $34,938 $45,000 $45,000 $0 0.0%

Total Federal $282,040 $257,807 $445,000 $445,000 $0 $0 $0 0.0%

Title Funds
ESEA Title IA $1,951,440 $4,151,672 $1,946,104 $1,861,851 ($84,253) -4.3%
ESEA Title IIA $471,112 $699,292 $341,159 $352,766 $11,607 3.4%
ESEA Title III $239,044 $523,742 $272,587 $240,549 ($32,038) -11.8%
ESEA Title IVA $218,507 $287,107 $230,209 $204,483 ($25,726) -11.2%

Total Title Funds $2,880,104 $5,661,812 $2,790,059 $2,659,649 $0 $0 ($130,410) -4.7%

Federal Grant Funds
IDEA $2,205,660 $2,190,841 $2,223,754 $2,232,322 $8,568 0.4%
ARP Homeless Children & Youth I $18,844 $5,385 $0 $0 $0 0.0%
ARP Homeless Children & Youth II $114,174 $39,683 $0 $0 $0 0.0%
CTE Climate $0 $0 $0 $100,000 $100,000 100.0%
ESSERF 1 $0 $25,161 $0 $0 $0 0.0%
ESSERF 2 $1,770,995 $145,026 $0 $0 $0 0.0%
ESSERF 3 $10,654,100 $1,681,274 $0 $0 $0 0.0%
McKinney-Vento Homelessness Assistance $37,965 $19,825 $0 $0 $0 0.0%
Perkins Career/Technical Ed Fed Funds $0 $77,244 $0 $0 $0 0.0%
Perkins Career/Technical Ed Reserve and Leadership $0 $11,451 $0 $0 $0 0.0%
Perkins Federal $233,363 $183,658 $212,686 $293,308 $80,622 37.9%
Refugee Resettlement $136,254 $129,267 $0 $0 $0 0.0%

Total Federal Grant Funds $15,171,356 $4,508,816 $2,436,440 $2,625,630 $0 $0 $189,190 7.8%

Total Federal Funds $18,333,500 $10,170,628 $5,226,499 $5,285,279 $0 $0 $58,780 1.1%




 15
 Page 75
Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - All Funds
Superintendent Recommended Budget
March 10, 2026


 FY27 Finance
 FY27 SUPT Comm Rev FY27 Board
 FY24 ACTUAL FY25 ACTUAL FY26 BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

Child Development Services/State Programming Funding
Early Childhood Special Education $1,081,229 $1,206,559 $1,265,000 $5,322,816 $4,057,816 320.8%

USE OF FUND BALANCE $557,270 $1,272,572 $3,900,000 $3,900,000 $0 $0 $0 0.0%

TOTAL PRE-K-12 PROGRAMMING AND
FUND BALANCE $158,261,947 $157,176,994 $160,833,447 $169,385,965 $0 $0 $8,552,518 5.3%


ADULT EDUCATION

Adult Education Local Revenue $1,923,712 $2,070,088 $2,286,457 $2,447,541 $0 $0 $161,084 7.0%

Adult Education State Revenue
Adult Education State Subsidy $650,923 $901,223 $940,184 $952,516 $12,332 1.3%

Adult Education Local Grants & Other Revenue
AEFLA $243,310 $221,576 $170,000 $200,000 $30,000 17.6%
Alfond Charitable $0 $0 $0 $25,000 $25,000 100.0%
ARP SLFR Workforce Development $633,211 $730,784 $0 $0 $0 0.0%
Catholic Charities - Refugee Services $0 $43,509 $0 $0 $0 0.0%
Clean Energy Partnership $0 $241,019 $208,000 $0 ($208,000) -100.0%
Commercial Contracts/Other $39,301 $13,388 $100,000 $150,000 $50,000 50.0%
Cumberland County ARPA $25,364 $0 $0 $0 $0 0.0%
DTRR - Diverse Talent Recruitment and Retainment $0 $47,039 $83,000 $0 ($83,000) -100.0%
Enrichment Tuition $130,706 $110,215 $60,000 $80,000 $20,000 33.3%
FPAE $175,834 $138,160 $250,000 $350,000 $100,000 40.0%
FPPS $0 $0 $0 $31,000 $31,000 100.0%
FTW - Foreign Trained Workers $28,327 $120,689 $75,000 $75,000 $0 0.0%
Learn to Earn/Preble Street $2,107 $44,240 $0 $0
Maine Apprenticeship Prog ARPA $84,496 $355,395 $0 $0 $0 0.0%
Maine College and Career Access $56,878 $181,774 $75,000 $75,000 $0 0.0%
Maine Connectivity Authority $0 $0 $150,000 $0 ($150,000) -100.0%
MaineHealth $0 $13,200 $0 $0 $0 0.0%
MDOE New Mainers Resource Center Expansion Grant $34,765 $260,131 $312,000 $60,000 ($252,000) -80.8%
MeHAF Nova Fund Health Workforce $0 $0 $0 $189,500 $189,500 100.0%
MJRP CCSC - Maine Jobs and Recovery Plan $0 $0 $100,000 $0 ($100,000) -100.0%
Other (WF Agencies Billing) $25,409 $69,399 $0 $150,000 $150,000 100.0%
PAE Special Project $66,543 $7,014 $0 $0 $0 0.0%
Portland Housing Authority $10,618 $13,359 $24,500 $24,500 $0 0.0%
Preble Street $0 $0 $0 $125,280 $125,280 100.0%
Proficiency-Based Diploma $0 $187 $0 $0 $0 0.0%
Tax Increment Financing (TIF) $151,101 $205,000 $200,000 $200,000 $0 0.0%
United Way Thrive $0 $0 $27,585 $0 ($27,585) -100.0%

Total Adult Education Local Grants $1,707,970 $2,816,079 $1,835,085 $1,735,280 $0 $0 ($99,805) -5.4%

USE OF FUND BALANCE $190,736 $89,270 $236,889 $0 $0 $0 ($236,889) -100.0%

TOTAL ADULT EDUCATION REVENUE $4,473,341 $5,876,660 $5,298,615 $5,135,337 $0 $0 ($163,278) -3.1%


FOOD SERVICE

Food Services Local Revenue $63,205 $56,532 $51,500 $63,150 $0 $0 $11,650 22.6%

Food Services State Revenue
State Reimbursement $1,097,799 $1,178,367 $1,148,765 $1,200,000 $51,235 4.5%
Local Produce $33,712 $7,685 $5,500 $10,000 $4,500 81.8%
Breakfast Reduced State $2,112 $1,475 $2,258 $0 ($2,258) -100.0%
Breakfast Paid State $399,580 $422,150 $421,691 $443,000 $21,309 5.1%

Food Services State Revenue $1,533,203 $1,609,677 $1,578,214 $1,653,000 $0 $0 $74,786 4.7%

Food Service Federal Revenue
After School Snack $712 $0 $962 $1,350 $388 40.3%
Summer Food Program $13,606 $101,074 $118,276 $118,276 $0 0.0%
Performance Based Lunch $0 $0 $0 $0 $0 0.0%
Reimbursement Lunch - Regular $291,283 $284,251 $320,586 $342,000 $21,414 6.7%
Reimbursement Lunch - Reduced $0 $0 $0 $0 $0 0.0%
Reimbursement Lunch - Free $1,271,254 $1,398,783 $1,370,452 $1,600,000 $229,548 16.7%
Reimbursement Breakfast $774,496 $772,886 $790,258 $990,000 $199,742 25.3%
Federal Non-Food Assistance $10,448 $0 $0 $0 $0 0.0%
Payments in Lieu of Comm $234,290 $275,746 $282,870 $290,132 $7,262 2.6%
Fresh Fruits and Veggies $112,000 $116,287 $100,800 $129,024 $28,224 28.0%
Child/Adult Care Food Program $146,713 $201,571 $162,937 $184,093 $21,156 13.0%
Supply Chain Assistance Funds $145,774 $0 $0 $0 $0 0.0%




 16
 Page 76
Portland Public Schools
FY2027 Detailed Revenue Budget
General, Adult Ed, and Food Service Funds - All Funds
Superintendent Recommended Budget
March 10, 2026


 FY27 Finance
 FY27 SUPT Comm Rev FY27 Board
 FY24 ACTUAL FY25 ACTUAL FY26 BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

Food Services Federal Revenue $3,000,577 $3,150,598 $3,147,141 $3,654,875 $0 $0 $507,734 16.1%

USE OF FUND BALANCE $18,048 $395,291 $856,782 $0 $0 $0 ($856,782) -100.0%

TOTAL FOOD SERVICES REVENUE $4,615,033 $5,212,098 $5,633,637 $5,371,025 $0 $0 ($262,612) -4.7%

TOTAL REVENUE & OTHER FUNDING SOURCES $167,350,321 $168,265,752 $171,765,699 $179,892,327 $0 $0 $8,126,628 4.7%




 17
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Portland Public Schools
Five-Year Projection - General Education Fund Balance Details
Superintendent Recommended Budget
March 10, 2026



 FY27 FY28 FY29 FY30 FY31

Fund balance, beginning of year: $ 12,308,330 $ 11,008,330 $ 10,008,330 $ 9,258,330 $ 8,758,330

Nonspendable - - - - -
Restricted for:
 Career and technical education 360,236 360,236 360,236 360,236 360,236
 Subsequent years expenditures - - - - -
Committed for:
 Capital expenditures - - - - -
 Debt service 2,549,764 2,549,764 2,549,764 2,549,764 2,549,764
 Subsequent years expenditures 3,900,000 2,000,000 1,500,000 1,000,000 1,000,000
Assigned to: - - - - -
 Subsequent years expenditures - - - - -
Unassigned 5,498,330 6,098,330 5,598,330 5,348,330 4,848,330

Total fund balances, beginning of year 12,308,330 11,008,330 10,008,330 9,258,330 8,758,330

Revenues and other financing sources less
expenditures and other financing uses (1,300,000) (1,000,000) (750,000) (500,000) (500,000)

Fund balance, end of year $ 11,008,330 $ 10,008,330 $ 9,258,330 $ 8,758,330 $ 8,258,330


Fund balance, end of year:
Nonspendable - - - - -
Restricted for:
  Career and technical education 360,236 360,236 360,236 360,236 360,236
  Subsequent years expenditures - - - - -
Committed for:
  Capital expenditures - - - - -
  Debt service 2,549,764 2,549,764 2,549,764 2,549,764 2,549,764
  Subsequent years expenditures 2,000,000 1,500,000 1,000,000 1,000,000 1,000,000
Assigned to:
  Subsequent years expenditures - - - - -
Unassigned 6,098,330 5,598,330 5,348,330 4,848,330 4,348,330

Fund balance, end of year $ 11,008,330 $ 10,008,330 $ 9,258,330 $ 8,758,330 $ 8,258,330




 18
 Page 78
Portland Public Schools
FY2027 Tax Rate Computation
Superintendent Recommended Budget
March 10, 2026
 10-Mar-26
 FY2022* FY2023 FY2024 FY2025 FY2026* FY2027
Tax Levy $99,083,251 $103,851,071 $110,850,008 $119,402,624 $127,225,979 $136,514,160
$ Increase $4,744,507 $4,767,820 $6,998,937 $8,552,616 $7,823,355 $9,288,181
% Increase 5.03% 4.81% 6.74% 7.72% 6.55% 7.30%


Valuation $8,155,000,000 $14,729,000,000 $14,879,000,000 $15,145,000,000 $20,300,000,000 $20,300,000,000
$ Increase $85,000,000 $93,364,697 $150,000,000 $145,480,100 $5,155,000,000 $0
% Increase 1.05% 1.14% 1.02% 0.98% 34.04% 0.00%


Tax Rate (per $1000) $12.15 $7.05 $7.45 $7.88 $6.27 $6.72
$ Increase $0.46 $0.28 $0.40 $0.43 $0.42 $0.46
% Increase 3.90% 4.10% 5.68% 6.60% 5.33% 7.30%


*FY 22 and FY26 had property re-evaluations. This also impacted Tax Rate Increases for FY23 and FY27. They
have been adjusted to account for the change in evaluation and the rate adjustment as a result.




 19
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Portland Public Schools
FY2027 Revenue Five-Year Projection
General, Adult Ed, and Food Service Funds - All Funds
Superintendent Recommended Budget
March 10, 2026


 FY27
 Superintendent
 Recommended
 Mar 10 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032

GENERAL

Local Funds
Property Tax Levy $134,146,619 $134,146,619 $142,374,708 $150,568,854 $159,227,526 $167,179,241
Increased Property Tax Required $8,228,089 $8,194,147 $8,658,671 $7,951,715 $8,974,044
Total Local Programming Revenue $478,000 $492,340 $507,110 $522,324 $537,993 $554,133
Total Local Grants $145,000 $149,350 $153,831 $158,445 $163,199 $168,095

TOTAL LOCAL FUNDS $134,769,619 $143,016,398 $151,229,795 $159,908,295 $167,880,433 $176,875,512

State Revenue
State Share EPS (State Subsidy) $12,745,972 $12,554,783 $12,366,461 $12,180,964 $11,998,250 $11,818,276
Career & Technical Education Center Allocation $3,987,137 $4,106,751 $4,229,953 $4,356,852 $4,487,557 $4,622,184
State Reimbursement Debt Service $2,431,368 $2,358,427 $2,287,674 $2,219,044 $2,152,472 $2,087,898
Education Service Center Member Allocation $177,293 $182,612 $188,091 $193,733 $199,545 $205,532
MLTI Distinguished Educator $95,434 $98,297 $101,246 $104,283 $107,412 $110,634
State Agency Client $226,047 $226,047 $226,047 $226,047 $226,047 $226,047

Total State Programming Revenue $19,663,251 $19,526,916 $19,399,472 $19,280,923 $19,171,283 $19,070,571

Federal Revenue
MaineCare Medicaid Reimbursement $400,000 $440,000 $484,000 $532,400 $585,640 $644,204
Federal Impact Aid $45,000 $45,000 $45,000 $45,000 $45,000 $45,000

Total Federal $445,000 $485,000 $529,000 $577,400 $630,640 $689,204

Total Title Funds $2,659,649 $2,633,053 $2,606,722 $2,580,655 $2,554,848 $2,529,300

Federal Grant Funds
IDEA $2,232,322 $2,243,484 $2,254,701 $2,265,975 $2,277,304 $2,288,691
CTE Climate $100,000 $0 $0 $0 $0 $0
Perkins Federal $293,308 $293,308 $293,308 $293,308 $293,308 $293,308

Total Federal Grant Funds $2,625,630 $2,536,792 $2,548,009 $2,559,283 $2,570,612 $2,581,999

Total Federal Funds $5,730,279 $5,654,844 $5,683,731 $5,717,337 $5,756,101 $5,800,503

State Program Funding
Early Childhood Special Education $5,322,816 $5,482,500 $5,646,975 $5,816,385 $5,990,876 $6,170,603

USE OF FUND BALANCE $3,900,000 $2,000,000 $1,500,000 $1,000,000 $1,000,000 $1,000,000

BALANCE $169,385,965 $175,680,659 $183,459,973 $191,722,940 $199,798,693 $208,917,189


Adult Ed Property Tax Levy $2,367,541 $2,367,541 $2,367,541 $2,367,541 $2,367,541 $2,367,541
Adult Education Local Revenue $80,000 $80,000 $80,000 $80,000 $80,000 $80,000
Adult Education State Subsidy $952,516 $964,899 $977,442 $990,149 $1,003,021 $1,016,060
Adult Education Grants $1,735,280 $1,735,280 $1,735,280 $1,735,280 $1,735,280 $1,735,280

TOTAL ADULT EDUCATION REVENUE $5,135,337 $5,147,720 $5,160,263 $5,172,970 $5,185,842 $5,198,881

Food Services Local Revenue $63,150 $65,045 $66,996 $69,006 $71,076 $73,208
Food Services State Revenue $1,653,000 $1,702,590 $1,753,668 $1,806,278 $1,860,466 $1,916,280
Food Services Federal Revenue $3,654,875 $3,764,521 $3,877,457 $3,993,781 $4,113,594 $4,237,002

TOTAL FOOD SERVICES REVENUE $5,371,025 $5,532,156 $5,698,120 $5,869,064 $6,045,136 $6,226,490

TOTAL REVENUE & OTHER FUNDING SOURCES $ 179,892,327 $ 186,360,534 $ 194,318,357 $ 202,764,974 $ 211,029,671 $ 220,342,560



 20
 Page 80
  Fiscal Year 2027
Roll Forward Budget




 21
 Page 81
To begin our FY27 budgeting process, we established a Roll Forward Budget. This
represented a baseline - the cost of maintaining our current programs, staffing levels,
and services into the next school year. By quantifying our existing obligations first,
we ensured a transparent foundation before considering any new investments.

Key Drivers of the Baseline:

 • Personnel & Benefits: We maintained current staffing levels, accounting
 only for contractual salary obligations and a projected 9% increase in
 healthcare costs.
 • Operational Efficiency: Non-personnel expenses were capped at 2%, with
 targeted adjustments only for inflation-sensitive expenditures.
 • Debt Service: We realized a significant $2.7M savings from the retirement
 of our pension bond.
 • Revenue: We held revenue flat with the exception of a $478k reduction in
 grant funding.
 • Fund Balance: We held General Ed fund balance usage at the FY26 level of
 $3.9 million and eliminated fund balance reliance in our Adult Ed and Food
 Service programs to ensure their long-term sustainability.

Based on these assumptions, expenditures would see a 2.7% increase over FY26 and
the resulting baseline tax levy increase was projected to be 3.51%.
Since establishing this roll forward budget, we incorporated strategic requests from
school leaders and department heads. With the unanticipated reduction in State
funding due to dthe EPS formula, we carefully made reductions to ensure the final
budget is both fiscally responsible and focused on our strategic goals.




 22
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Portland Public Schools
FY2027 Expenditure Summary Budget - All Funds
Roll Forward Budget
January 12, 2026


 FY27
 ROLLFORWARD
 FY25 ACTUAL FY26 BUDGET BUDGET $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
Regular & Temporary Salaries $94,179,932 $103,217,955 $107,772,730 $4,554,775 4.4%
Total Benefits $27,947,431 $31,904,675 $33,925,082 $2,020,407 6.3%

TOTAL SALARIES & BENEFITS $122,127,363 $135,122,630 $141,697,812 $6,575,182 4.9%

CONTRACTED SERVICES
PreK-12th Contracted Services $1,425,949 $1,675,239 $1,635,304 -$39,935 -2.4%
SPED Contracted Services $7,448,681 $4,028,950 $4,109,529 $80,579 2.0%
Adult Ed Contracted Services $23,953 $27,764 $28,319 $555 2.0%
Ops & Comm Contracted Services $4,564,695 $3,477,823 $3,526,979 $49,156 1.4%
Ins & Legal Contracted Services $992,440 $1,175,544 $1,293,098 $117,554 10.0%
Facilities Contracted Services $3,465,943 $3,762,225 $3,788,546 $26,321 0.7%
Transport Contracted Services $921,832 $867,000 $936,240 $69,240 8.0%

TOTAL CONTRACTED SERVICES $18,843,492 $15,014,545 $15,318,016 $303,471 2.0%

SUPPLIES
Academic Supplies $2,675,205 $2,102,894 $2,165,352 $62,458 3.0%
Operations Supplies $5,050,791 $4,793,514 $5,200,084 $406,570 8.5%

TOTAL SUPPLIES $7,725,996 $6,896,408 $7,365,436 $469,028 6.8%

MISCELLANEOUS $2,411,916 $693,992 $686,802 -$7,190 -1.0%

CAPITAL EQUIPMENT $379,547 $482,400 $492,048 $9,648 2.0%

DEBT SERVICE $13,075,224 $13,555,724 $10,869,250 -$2,686,474 -19.8%

TOTAL NON SALARY AND BENEFITS $42,436,175 $36,643,069 $34,731,551 -$1,911,518 -5.2%

TOTAL EXPENDITURES $164,563,538 $171,765,699 $176,429,363 $4,663,664 2.7%




 23
 Page 83
  Fiscal Year 2027
Summary of Expenses




 24
 Page 84
 The FY27 budget includes new investments in early
childhood education, secondary math curriculum, and reading
  support at elementary schools. There also are increases in
 expenses for employees salaries and benefits and
  inflation-driven higher costs for goods and services. Debt
 service decreased as a result of pension obligation bonds
 expiring in FY26.




 25
 Page 85
Portland Public Schools
FY2027 Expenditure Summary Budget - All Funds
Superintendent Recommended Budget
March 10, 2026



 FY27 Finance
 FY27 SUPT REC Comm Rev FY27 Board
 FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14  $ +/(-) v FY26 % +/- v FY26


SALARIES & BENEFITS
Regular Salaries
Professional Salary $57,765,843 $62,233,669 $65,949,073 $3,715,404 6.0%
Instructional Aide/Asst $8,390,736 $9,464,895 $11,507,052 $2,042,157 21.6%
Administration/Regular Support $22,071,539 $25,180,129 $25,711,156 $531,027 2.1%


Total Regular Salaries $88,228,118 $96,878,693 $103,167,281 $0 $0 $6,288,588 6.5%


Temporary Salaries
Temporary Salary $1,448,084 $1,510,238 $1,384,821 -$125,417 -8.3%
Tutor $6,616 $65,894 $40,949 -$24,945 -37.9%
Substitute $2,693,534 $2,388,182 $2,510,960 $122,778 5.1%
Teacher Additional Pay $60,847 $123,504 $108,078 -$15,426 -12.5%
Regular Support Overtime $1,393 $42,197 $41,883 -$314 -0.7%
Stipend/Differential $1,399,094 $1,546,293 $1,257,651 -$288,642 -18.7%
Retirement Sick Payout $0 $500,000 $469,217 -$30,783 -6.2%
Stipend/Other $342,246 $162,954 $448,927 $285,973 175.5%


Total Temporary Salaries $5,951,814 $6,339,262 $6,262,486 $0 $0 -$76,776 -1.2%


Total Salaries $94,179,932 $103,217,955 $109,429,767 $0 $0 $6,211,812 6.0%


Benefits
Health Insurance $19,634,094 $23,039,858 $24,075,364 $1,035,506 4.5%
Medicare $1,350,339 $1,475,400 $1,614,037 $138,637 9.4%
Retirement $5,519,513 $5,379,387 $6,245,519 $866,132 16.1%
Tuition Reimbursement $426,666 $195,647 $364,410 $168,763 86.3%
Workers Compensation $562,478 $511,572 $550,000 $38,428 7.5%
Unemployment $85,999 $0 $155,000 $155,000 100.0%
All Other $311,560 $796,671 $965,959 $169,288 21.2%
PFML $56,783 $506,140 $558,045 $51,905 10.3%


Total Benefits $27,947,431 $31,904,675 $34,528,334 $0 $0 $2,623,659 8.2%


TOTAL SALARIES & BENEFITS $122,127,363 $135,122,630 $143,958,101 $0 $0 $8,835,471 6.5%


CONTRACTED SERVICES
PreK - 12th
Contractual Pre-K $0 $0 $0 $0 0.0%
Employee Train & Development Services $219,151 $200,107 $207,359 $7,252 3.6%
EBooks & Online Subscriptions $110,133 $57,121 $87,091 $29,970 52.5%
Software/Annual Subscription $879,607 $1,238,885 $1,477,647 $238,762 19.3%
Tuition to Post-Secondary $0 $0 $0 $0 0.0%
Staff Travel $188,114 $169,126 $161,844 -$7,282 -4.3%
Security $28,945 $10,000 $10,000 $0 0.0%


Total PreK-12th Contracted Services $1,425,949 $1,675,239 $1,943,941 $0 $0 $268,702 16.0%


Special Education
Special Education Contracted Services $3,905,313 $425,000 $1,110,847 $685,847 161.4%
Tuition To In-State SAU $92,461 $3,950 $73,950 $70,000 1772.2%
Tuition to Private Source $3,450,906 $3,600,000 $3,600,000 $0 0.0%


Total SPED Contracted Services $7,448,681 $4,028,950 $4,784,797 $0 $0 $755,847 18.8%




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Portland Public Schools
FY2027 Expenditure Summary Budget - All Funds
Superintendent Recommended Budget
March 10, 2026



 FY27 Finance
 FY27 SUPT REC Comm Rev FY27 Board
 FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14  $ +/(-) v FY26 % +/- v FY26


Adult Education $0 $0 $0
Adult Ed Contracted Services $0 $4,947 $4,947 $0 0.0%
Adult Education Advertising $23,953 $18,150 $16,550 -$1,600 -8.8%
Adult Ed Travel $0 $4,667 $4,667 $0 0.0%


Total Adult Ed Contracted Services $23,953 $27,764 $26,164 $0 $0 -$1,600 -5.8%


Ops and Comms
Purchased Prof & Technical Services $3,849,894 $2,695,803 $3,232,024 $536,221 19.9%
Other Professional Services $108,086 $11,000 $17,000 $6,000 54.5%
Computer Lease $91,600 $0 $0 $0 0.0%
Other Purchased Services $1,144 $1,600 $1,600 $0 0.0%
Tech Related Repairs and Maintenance $0 $0 $0 $0 0.0%
Software Maintenance $124,673 $265,000 $135,000 -$130,000 -49.1%
Postage $37,752 $41,884 $40,356 -$1,528 -3.6%
Phone $149,335 $226,638 $177,714 -$48,924 -21.6%
Internet Connectivity $13,485 $8,543 $8,543 $0 0.0%
Advertising $25,097 $26,500 $25,500 -$1,000 -3.8%
Printing/Binding $30,868 $40,041 $30,686 -$9,355 -23.4%
Photocopying $132,760 $160,814 $149,577 -$11,237 -7.0%


Total Operations & Communications Contracted Services $4,564,695 $3,477,823 $3,818,000 $0 $0 $340,177 9.8%


Insurance & Legal
Insurance - General Liability $712,381 $846,644 $789,734 -$56,910 -6.7%
Legal Services $280,059 $328,900 $273,900 -$55,000 -16.7%


Total Insurance & Legal Contracted Services $992,440 $1,175,544 $1,063,634 $0 $0 -$111,910 -9.5%


Facilities
Alarms $5,100 $5,000 $5,100 $100 2.0%
Architect/Engineering - NSA $66,675 $10,000 $360,000 $350,000 3500.0%
Water $57,548 $53,652 $56,279 $2,627 4.9%
Sewer $134,076 $122,242 $127,396 $5,154 4.2%
Waste Disposal Services $159,794 $150,333 $154,728 $4,395 2.9%
Recycling Services $126,692 $140,500 $139,100 -$1,400 -1.0%
Hazard Waste Disposal $2,303 $4,000 $4,000 $0 0.0%
Repair and Maintenance Services $1,141,141 $1,160,830 $1,230,225 $69,395 6.0%
HVAC Maintenance $648,580 $865,000 $865,000 $0 0.0%
Mowing/Plowing/Field Maintenance $460,856 $620,000 $530,000 -$90,000 -14.5%
Pest Management Services $21,998 $22,967 $23,850 $883 3.8%
Fire Extinguisher Maintenance Services $0 $10,000 $0 -$10,000 -100.0%
Asbestos/Mold Services $6,198 $40,000 $20,000 -$20,000 -50.0%
Vehicle & Equipment Repair $24,944 $32,000 $34,000 $2,000 6.3%
Rentals $610,037 $525,701 $536,998 $11,297 2.1%


Total Facilities Contracted Services $3,465,943 $3,762,225 $4,086,676 $0 $0 $324,451 8.6%


Transportation
Student Transportation Services $0 $2,000 $2,000 $0 0.0%
Student Transportation Purchase/Private (Sped OOD and Homeless) $921,832 $865,000 $836,500 -$28,500 -3.3%


Total Transport Contracted Services $921,832 $867,000 $838,500 $0 $0 -$28,500 -3.3%


TOTAL CONTRACTED SERVICES $18,843,492 $15,014,545 $16,561,712 $0 $0 $1,547,167 10.3%



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Portland Public Schools
FY2027 Expenditure Summary Budget - All Funds
Superintendent Recommended Budget
March 10, 2026



 FY27 Finance
 FY27 SUPT REC Comm Rev FY27 Board
 FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14  $ +/(-) v FY26 % +/- v FY26



SUPPLIES
Academic
General Supplies $1,079,447 $661,867 $792,389 $130,522 19.7%
Instructional Supplies $375,734 $479,178 $543,245 $64,067 13.4%
Books Periodicals $239,900 $649,352 $862,669 $213,317 32.9%
Tech Related Supplies $497,593 $165,457 $143,960 -$21,497 -13.0%
Software Licenses $214,139 $54,451 $57,411 $2,960 5.4%
Audiovisual Supplies $802 $2,589 $3,300 $711 27.5%
CTE Minor Equipment $267,590 $90,000 $128,563 $38,563 42.8%


Total Academic Supplies $2,675,205 $2,102,894 $2,531,537 $0 $0 $428,643 20.4%


Operations
Custodial Supplies $281,385 $262,804 $267,355 $4,551 1.7%
Energy $0 $0 $0 $0 0.0%
Natural Gas $923,088 $853,171 $865,141 $11,970 1.4%
Electricity $1,100,626 $865,879 $1,054,239 $188,360 21.8%
Bottled Gas $20,463 $5,000 $25,000 $20,000 400.0%
Oil $57,071 $69,840 $72,000 $2,160 3.1%
Gasoline $192,394 $259,000 $255,000 -$4,000 -1.5%
Food $2,259,595 $2,250,000 $2,338,680 $88,680 3.9%
Non-Food Supplies $216,170 $227,820 $223,735 -$4,085 -1.8%


Total Operations Supplies $5,050,791 $4,793,514 $5,101,150 $0 $0 $307,636 6.4%


TOTAL SUPPLIES $7,725,996 $6,896,408 $7,632,687 $0 $0 $736,279 10.7%


MISCELLANEOUS
Dues and Fees $261,111 $310,188 $229,853 -$80,335 -25.9%
Bank Fees $0 $0 $0 $0 0.0%
Maine State Billing Fees $0 $0 $0 $0 0.0%
School Board Conference Fees $300 $0 $0 $0 0.0%
Judgments Against SAU $23,500 $0 $0 $0 0.0%
Field Trip Transportation $0 $98,764 $93,817 -$4,947 -5.0%
Miscellaneous Expenditures $325,709 $264,383 $19,430 -$244,953 -92.7%
Other Items $29,588 $20,657 $0 -$20,657 -100.0%
Fund Transfers Out $1,771,709 $0 $0 $0 0.0%


TOTAL MISCELLANEOUS $2,411,916 $693,992 $343,100 $0 $0 -$350,892 -50.6%


CAPITAL EQUIPMENT
Equipment Greater Than $10,000 $248,528 $85,000 $109,500 $24,500 28.8%
Equipment Less Than $10,000 $40,928 $115,000 $185,100 $70,100 61.0%
Vehicles (Non-Student) $0 $0 $0 $0 0.0%
Tech Related Equip Greater Than $10,000 $455 $0 $0 $0 0.0%
Tech Related Equipment Less Than $10,000 $89,636 $282,400 $174,000 -$108,400 -38.4%
Student Transportation Vehicles $0 $0 $0 $0 0.0%
 0.0%
TOTAL CAPITAL EQUIPMENT $379,547 $482,400 $468,600 $0 $0 -$13,800 -2.9%


DEBT SERVICE
Principal $8,992,171 $9,967,132 $7,524,201 -$2,442,931 -24.5%
Interest $4,083,053 $3,588,592 $3,403,926 -$184,666 -5.1%




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Portland Public Schools
FY2027 Expenditure Summary Budget - All Funds
Superintendent Recommended Budget
March 10, 2026



 FY27 Finance
 FY27 SUPT REC Comm Rev FY27 Board
 FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14  $ +/(-) v FY26 % +/- v FY26


TOTAL DEBT SERVICE $13,075,224 $13,555,724 $10,928,127 $0 $0 -$2,627,597 -19.4%


TOTAL NON SALARY AND BENEFITS $42,436,176 $36,643,069 $35,934,226 $0 $0 -$708,843 -1.9%


TOTAL EXPENDITURES $164,563,538 $171,765,699 $179,892,327 $0 $0 $8,126,628 4.7%




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Portland Public Schools
FY2027 Expenditure Five-Year Projection
Superintendent Recommended Budget
March 10, 2026


 FY27 SUPT
 REC Mar 10 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032


SALARIES & BENEFITS
Regular Salaries
Professional Salary $65,949,073 $69,246,527 $72,708,853 $76,344,296 $80,161,510 $84,169,586
Instructional Aide/Asst $11,507,052 $12,082,405 $12,686,525 $13,320,851 $13,986,894 $14,686,238
Administration/Regular Support $25,711,156 $26,482,491 $27,276,965 $28,095,274 $28,938,133 $29,806,277


Total Regular Salaries $103,167,281 $107,811,422 $112,672,343 $117,760,421 $123,086,537 $128,662,101


Temporary Salaries
Temporary Salary $1,384,821 $1,412,517 $1,440,768 $1,469,583 $1,498,975 $1,528,954
Tutor $40,949 $41,358 $41,772 $42,190 $42,612 $43,038
Substitute $2,510,960 $2,561,179 $2,612,403 $2,664,651 $2,717,944 $2,772,303
Teacher Additional Pay $108,078 $109,159 $110,250 $111,353 $112,466 $113,591
Regular Support Overtime $41,883 $42,302 $42,725 $43,152 $43,584 $44,019
Stipend/Differential $1,257,651 $1,270,228 $1,282,930 $1,295,759 $1,308,717 $1,321,804
Retirement Sick Payout $469,217 $473,909 $478,648 $483,435 $488,269 $493,152
Stipend/Other $448,927 $453,416 $457,950 $462,530 $467,155 $471,827


Total Temporary Salaries $6,262,486 $6,364,069 $6,467,446 $6,572,652 $6,679,721 $6,788,688


Total Salaries $109,429,767 $114,175,491 $119,139,790 $124,333,074 $129,766,258 $135,450,789


Benefits
Health Insurance $24,075,364 $26,001,393 $28,081,505 $30,328,025 $32,754,267 $35,374,608
Medicare $1,614,037 $1,686,694 $1,762,742 $1,842,345 $1,925,671 $2,012,900
Retirement $6,245,519 $6,526,665 $6,820,934 $7,128,955 $7,451,387 $7,788,919
Tuition Reimbursement $364,410 $368,054 $371,735 $375,452 $379,207 $382,999
Workers Compensation $550,000 $555,500 $561,055 $566,666 $572,332 $578,056
Unemployment $155,000 $156,550 $158,116 $159,697 $161,294 $162,907
All Other $965,959 $1,014,257 $1,064,970 $1,118,218 $1,174,129 $1,232,836
PFML $558,045 $583,166 $609,459 $636,981 $665,791 $695,950


Total Benefits $34,528,334 $36,892,279 $39,430,515 $42,156,339 $45,084,077 $48,229,173


TOTAL SALARIES & BENEFITS $143,958,101 $151,067,769 $158,570,305 $166,489,412 $174,850,335 $183,679,962


CONTRACTED SERVICES
Total PreK-12th Contracted Services $1,943,941 $1,982,820 $2,022,476 $2,062,926 $2,104,184 $2,146,268
Total SPED Contracted Services $4,784,797 $4,880,493 $4,978,103 $5,077,665 $5,179,218 $5,282,803
Total Adult Ed Contracted Services $26,164 $26,687 $27,221 $27,765 $28,321 $28,887
Total Operations & Communications Contracted Services $3,818,000 $3,894,360 $3,972,247 $4,051,692 $4,132,726 $4,215,381
Total Insurance & Legal Contracted Services $1,063,634 $1,084,907 $1,106,605 $1,128,737 $1,151,312 $1,174,338
Total Facilities Contracted Services $4,086,676 $4,168,410 $4,251,778 $4,336,813 $4,423,550 $4,512,021
Total Transport Contracted Services $838,500 $855,270 $872,375 $889,823 $907,619 $925,772


TOTAL CONTRACTED SERVICES $16,561,712 $16,892,946 $17,230,805 $17,575,421 $17,926,930 $18,285,468


TOTAL SUPPLIES $7,632,687 $7,785,341 $7,941,048 $8,099,869 $8,261,866 $8,427,103


TOTAL MISCELLANEOUS $343,100 $349,962 $356,961 $364,100 $371,382 $378,810


TOTAL CAPITAL EQUIPMENT $468,600 $477,972 $487,531 $497,282 $507,228 $517,372



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Portland Public Schools
FY2027 Expenditure Five-Year Projection
Superintendent Recommended Budget
March 10, 2026


 FY27 SUPT
 REC Mar 10 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032



TOTAL DEBT SERVICE $10,928,127 $9,786,544 $9,731,707 $9,738,889 $9,111,931 $9,053,845


TOTAL NON SALARY AND BENEFITS $35,934,226 $35,292,765 $35,748,052 $36,275,561 $36,179,337 $36,662,599


TOTAL EXPENDITURES $179,892,327 $186,360,534 $194,318,357 $202,764,974 $211,029,671 $220,342,560




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Portland Public Schools
FY2027 Expenditure by State Budget Categoricals
Superintendent Recommended Budget
March 10, 2026




 FY27 Finance
 FY24 FY25 FY27 SUPT Comm Rev Mar FY27 Board Apr % +/- v
State Budget Category ACTUAL ACTUAL FY26 BUDGET REC Mar 10 23 14 $ +/(-) v FY26 FY26

1. Regular Instruction $51,894,182 $55,783,720 $59,628,553 $61,848,693 $2,220,140 3.7%
2. Special Education Instruction $23,242,110 $25,450,875 $26,381,408 $28,940,007 $2,558,599 9.7%
3. CTE (Vocational) Instruction $3,582,685 $4,004,632 $3,789,146 $4,034,573 $245,427 6.5%
4. Other Instruction $2,576,905 $2,139,627 $2,589,312 $2,607,979 $18,667 0.7%
5. Student & Staff Support $13,592,176 $15,354,384 $17,332,105 $17,606,284 $274,179 1.6%
6. System Administration $5,847,764 $6,060,933 $5,797,833 $6,764,863 $967,030 16.7%
7. School Administration $6,840,936 $6,659,683 $7,438,098 $7,789,572 $351,474 4.7%
8. Transportation & Buses $5,200,915 $4,138,396 $4,873,278 $4,873,045 -$233 0.0%
9. Facilities Maintenance $10,847,014 $15,050,081 $15,386,271 $16,399,310 $1,013,039 6.6%
10. Debt Service $12,614,737 $9,023,421 $9,627,973 $7,142,223 -$2,485,750 -25.8%
11. All Other Expenditures $744,372 $889,460 $859,830 $626,322 -$233,508 -27.2%

Total General Fund $136,983,796 $144,555,212 $153,703,807 $158,632,870 $4,929,063 3.2%

Adult Education $2,896,077 $3,170,796 $3,463,530 $3,400,057 -$63,473 -1.8%
Food Service $4,615,033 $5,212,098 $5,633,637 $5,371,025 -$262,612 -4.7%

TOTAL EXPENDITURES $144,494,905 $152,938,106 $162,800,974 $167,403,952 $4,602,978 2.8%




 32
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 Fiscal Year 2027
School-Based Expenses




 33
 Page 93
Our student population has declined. At the same time, the
 cost of staffing and supplies has increased based on
collective bargaining agreements and inflation. In response
 to requests from school staff, PPS budgeted for a 5%
 increase in supplies (compared to a zero-based budget
process in departments) and salaries increased by the rates
 in the collective bargaining agreements. This section
includes total student enrollment and staffing, total school-
 based expenses, and staffing and expenditures per school:




 34
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Portland Public Schools
FY2027 Summary Revenue Budget
Eight Year Enrollment Pattern
Superintendent's Recommended Budget
March 10, 2026


School Year Total Enrollment Economically Disadvantaged Students with IEPs English Learners (EL)
2025-26 6,242 3,271 52% 1,296 21% 1,798 29%
2024-25 6,498 3,653 56% 1,158 18% 1,955 30%
2023-24 6,616 3,306 50% 1,174 18% 2,000 30%
2022-23 6,436 2,851 44% 1,122 17% 1,683 26%
2021-22 6,456 2,865 44% 1,136 18% 1,622 25%
2020-21 6,495 3,266 50% 1,109 17% 1,483 23%
2019-20 6,748 3,555 53% 1,079 16% 1,564 23%
2018-19 6,695 3,436 51% 1,054 16% 1,663 25%




 35
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 39
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 41
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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

School Based Budgets

 FY27 Finance
 FY27 SUPT REC Comm Rev FY27 Board
 FY25 ACTUAL FY26 BUDGET Mar 10 Mar 23 Apr 14  $ +/(-) v FY26 % +/- v FY26


SALARIES & BENEFITS
  Regular Salaries $75,186,789 $79,447,229 $84,442,373 $0 $0 $4,995,144 6.3%
  Temporary Salaries $5,228,892 $5,422,025 $5,409,501 $0 $0 -$12,524 -0.2%


  Total Salaries $80,415,681 $84,869,254 $89,851,874 $0 $0 $4,982,620 5.9%


  Benefits $23,313,338 $25,948,061 $27,836,814 $0 $0 $1,888,754 7.3%


TOTAL SALARIES & BENEFITS $103,729,019 $110,817,315 $117,688,688 $0 $0 $6,871,374 6.2%


CONTRACTED SERVICES
  PreK-12th Contracted Services $406,804 $275,107 $349,797 $0 $0 $74,690 27.1%
  SPED Contracted Services $3,160,558 $3,950 $177,797 $0 $0 $173,847 4401.2%
  Adult Ed Contracted Services $23,953 $27,764 $26,164 $0 $0 -$1,600 -5.8%
  Operations & Communications Contracted Services $1,001,522 $670,827 $756,933 $0 $0 $86,106 12.8%
  Insurance & Legal Contracted Services $518,842 $535,510 $535,600 $0 $0 $90 0.0%
  Facilities Contracted Services $918,465 $874,415 $891,631 $0 $0 $17,216 2.0%
  Transport Contracted Services $398,830 $2,000 $13,500 $0 $0 $11,500 575.0%


TOTAL CONTRACTED SERVICES $6,428,974 $2,389,573 $2,751,422 $0 $0 $361,849 15.1%


SUPPLIES
  Academic Supplies $1,416,543 $1,041,468 $1,280,100 $0 $0 $238,632 22.9%
  Operations Supplies $2,115,150 $1,881,669 $2,049,710 $0 $0 $168,041 8.9%


TOTAL SUPPLIES $3,531,693 $2,923,137 $3,329,810 $0 $0 $406,673 13.9%


MISCELLANEOUS $203,819 $174,442 $210,050 $0 $0 $35,608 20.4%


CAPITAL EQUIPMENT $67,674 $0 $124,600 $0 $0 $124,600 100.0%


DEBT SERVICE $4,014,550 $3,891,477 $3,768,404 $0 $0 -$123,073 -3.2%


TOTAL NON SALARY AND BENEFITS $14,246,711 $9,378,629 $10,184,286 $0 $0 $805,657 8.6%


TOTAL EXPENDITURES $117,975,729 $120,195,944 $127,872,974 $0 $0 $7,677,031 6.4%




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Portland Adult Education (PAE)​
Director: Kate Hersom​
Address: 14 Locust Street, Portland, ME 04101

Portland Adult Education (PAE) is Maine's largest adult education program, dedicated to empowering
adult learners to achieve their educational, professional, and personal goals. PAE offers a diverse range
of courses, including English language acquisition, high school diploma completion, workforce
training, and personal enrichment classes. The program collaborates with local organizations and
businesses to provide students with practical skills and employment opportunities. With a commitment
to accessibility and lifelong learning, PAE helps individuals gain the knowledge and confidence needed
for career advancement and community engagement. Through its supportive learning environment,
PAE strives to meet the evolving needs of the community, fostering personal growth and economic
development.




 43
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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Portland Adult Education

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $3,027,424 $2,953,343 $3,046,208 $0 $0 $194,770 3.1%
  Temporary Salaries $515,270 $661,877 $442,474 -$321,307 -33.1%

Total Salaries $3,542,694 $3,615,220 $3,488,682 $0 $0 -$126,537 -3.5%

Benefits $884,339 $1,033,131 $1,014,660 $0 $0 -$18,471 -1.8%

TOTAL SALARIES & BENEFITS $4,427,033 $4,648,351 $4,503,342 $0 $0 -$145,008 -3.1%

CONTRACTED SERVICES
  PreK-12th Contracted Services $50,039 $25,929 $15,326 $0 $0 -$10,603 -40.9%
  SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $23,953 $27,764 $26,164 $0 $0 -$1,600 -5.8%
  Ops & Comm Contracted Services $298,752 $210,483 $143,320 $0 $0 -$67,163 -31.9%
  Ins & Legal Contracted Services $6,359 $0 $0 $0 $0 $0 0.0%
  Facilities Contracted Services $193,926 $196,533 $200,330 $0 $0 $3,797 1.9%
  Transport Contracted Services $0 $2,000 $2,000 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $573,030 $462,709 $387,140 $0 $0 -$75,569 -16.3%

SUPPLIES
  Academic Supplies $186,096 $146,809 $146,909 $0 $0 $100 0.1%
  Operations Supplies $39,223 $39,210 $39,210 $0 $0 $0 0.0%

TOTAL SUPPLIES $225,319 $186,019 $186,119 $0 $0 $100 0.1%

MISCELLANEOUS $147,592 $1,536 $2,036 $0 $0 $500 32.6%

CAPITAL EQUIPMENT $0 $0 $56,700 $0 $0 $56,700 100.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $945,940 $650,264 $631,995 $0 $0 -$18,269 -2.8%

TOTAL EXPENDITURES $5,372,973 $5,298,615 $5,135,337 $0 $0 -$163,277 -3.1%




 • Change in Salaries & Benefits is due to contractual salary increases, 2 grant funded positions end June 30, 2026, and hours for
 some part time, adjunct staff reduced due to decreased grant funding.
 • Contracted Services is reduced year over year as $100,000 budgeted for the Strategic Plan was a one time expense.

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Casco Bay High School (366 students)​
Principal: Priya Natarajan​
Address: 196 Allen Ave, Portland, ME 04103​

Casco Bay High School is an expeditionary learning school that emphasizes rigorous and relevant
curriculum. Students participate in learning expeditions that integrate multiple disciplines and
culminate in high-quality projects. The school's small size allows for personalized learning experiences
and strong relationships between students and staff. Casco Bay High School is committed to preparing
students for college, career, and active citizenship.​




 45
 Page 105
Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Casco Bay High School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $3,254,684 $3,507,344 $4,001,836 $0 $0 $494,492 14.1%
  Temporary Salaries $223,790 $204,544 $195,427 -$9,117 -4.5%

Total Salaries $3,478,474 $3,711,888 $4,197,263 $0 $0 $485,375 13.1%

Benefits $967,173 $1,032,908 $1,228,960 $0 $0 $196,052 19.0%

TOTAL SALARIES & BENEFITS $4,445,647 $4,744,796 $5,426,223 $0 $0 $681,427 14.4%

CONTRACTED SERVICES
  PreK-12th Contracted Services $5,848 $4,457 $15,200 $0 $0 $10,743 241.0%
  SPED Contracted Services $3,337 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $36,767 $20,685 $37,687 $0 $0 $17,002 82.2%
  Ins & Legal Contracted Services $16,179 $16,961 $16,961 $0 $0 $0 0.0%
  Facilities Contracted Services $1,955 $7,673 $11,083 $0 $0 $3,410 44.4%
  Transport Contracted Services $14,480 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $78,566 $49,776 $80,931 $0 $0 $31,155 62.6%

SUPPLIES
  Academic Supplies $35,294 $46,623 $46,894 $0 $0 $271 0.6%
  Operations Supplies $13,905 $40,040 $74,166 $0 $0 $34,126 85.2%

TOTAL SUPPLIES $49,199 $86,663 $121,060 $0 $0 $34,397 39.7%

MISCELLANEOUS $5,215 $13,377 $20,197 $0 $0 $6,820 51.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $132,980 $149,816 $222,188 $0 $0 $72,372 48.3%

TOTAL EXPENDITURES $4,578,628 $4,894,612 $5,648,411 $0 $0 $753,799 15.4%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
• Utilities expenses were re-allocated between Casco Bay HIgh and PATHS based on the percentage of the building occupied by
  each school.

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Cliff Island School (2 students)​
Teacher Leader: William Anton​
Address: 20 Church Road, PO Box 8, Cliff Island, ME 04019​

Cliff Island School offers a unique, personalized educational experience tailored to its small student
body. Located on Cliff Island, the school integrates the island's natural surroundings into its curriculum,
providing hands-on learning opportunities. The close-knit community ensures individualized attention,
fostering strong relationships between students, staff, and residents. Emphasis is placed on experiential
learning, allowing students to engage deeply with their environment and community.




 47
 Page 107
Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Cliff Island School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $88,662 $124,226 $97,810 $0 $0 -$26,416 -21.3%
  Temporary Salaries $7,777 $4,526 $1,656 -$2,870 -63.4%

Total Salaries $96,440 $128,752 $99,466 $0 $0 -$29,286 -22.7%

Benefits $18,099 $35,509 $14,317 $0 $0 -$21,192 -59.7%

TOTAL SALARIES & BENEFITS $114,539 $164,261 $113,783 $0 $0 -$50,478 -30.7%

CONTRACTED SERVICES
  PreK-12th Contracted Services $143 $1,748 $1,748 $0 $0 $0 0.0%
  SPED Contracted Services $0 $3,950 $3,950 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $209 $602 $602 $0 $0 $0 0.0%
  Ins & Legal Contracted Services $352 $370 $370 $0 $0 $0 0.0%
  Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $704 $6,670 $6,670 $0 $0 $0 0.0%

SUPPLIES
  Academic Supplies $29 $116 $267 $0 $0 $151 130.2%
  Operations Supplies $2,979 $1,800 $2,300 $0 $0 $500 27.8%

TOTAL SUPPLIES $3,008 $1,916 $2,567 $0 $0 $651 34.0%

MISCELLANEOUS $0 $400 $400 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $3,712 $8,986 $9,637 $0 $0 $651 7.2%

TOTAL EXPENDITURES $118,251 $173,247 $123,420 $0 $0 -$49,827 -28.8%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Deering High School (837 students)​
Principal: Vacant​
Address: 370 Stevens Ave, Portland, ME 04103​

Deering High School boasts a rich history and a diverse student body. The school offers a wide range of
academic courses, including Advanced Placement classes, to challenge and engage students.
Extracurricular activities, from athletics to arts, provide avenues for students to explore their passions.
Deering High School is dedicated to creating an inclusive environment where every student has the
opportunity to succeed.




 49
 Page 109
Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Deering High

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $8,184,331 $8,787,709 $9,094,918 $0 $0 $307,209 3.5%
  Temporary Salaries $721,012 $691,281 $883,929 $192,648 27.9%


Total Salaries $8,905,343 $9,478,990 $9,978,847 $0 $0 $499,857 5.3%


Benefits $2,629,045 $2,874,748 $3,034,320 $0 $0 $159,572 5.6%


TOTAL SALARIES & BENEFITS $11,534,388 $12,353,738 $13,013,167 $0 $0 $659,429 5.3%


CONTRACTED SERVICES
  PreK-12th Contracted Services $41,065 $19,800 $26,600 $0 $0 $6,800 34.3%
  SPED Contracted Services $172,739 $0 $16,644 $0 $0 $16,644 100.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $240,445 $76,920 $100,147 $0 $0 $23,227 30.2%
  Ins & Legal Contracted Services $66,371 $69,582 $69,582 $0 $0 $0 0.0%
  Facilities Contracted Services $143,595 $103,884 $104,200 $0 $0 $316 0.3%
  Transport Contracted Services $114,499 $0 $0 $0 $0 $0 0.0%


TOTAL CONTRACTED SERVICES $778,714 $270,186 $317,173 $0 $0 $46,987 17.4%


SUPPLIES
  Academic Supplies $167,829 $124,250 $134,038 $0 $0 $9,788 7.9%
  Operations Supplies $279,830 $176,234 $250,800 $0 $0 $74,566 42.3%


TOTAL SUPPLIES $447,659 $300,484 $384,838 $0 $0 $84,354 28.1%


MISCELLANEOUS $3,103 $33,500 $50,459 $0 $0 $16,959 50.6%


CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%


DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%


NON SALARY AND BENEFITS $1,229,476 $604,170 $752,470 $0 $0 $148,300 24.5%


TOTAL EXPENDITURES $12,763,864 $12,957,908 $13,765,637 $0 $0 $807,729 6.2%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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East End Community School (375 students)​
Principal: Boyd Marley​
Address: 195 North St, Portland, ME 04101​

East End Community School serves a diverse student population, reflecting the rich cultural tapestry of
Portland's East End. The students, staff, and families of East End Community School value diversity,
equity, relationships, growth, and achievement. Our community has high expectations for students and
believes that students can grow to meet grade level standards and beyond. We believe that having
consistent opportunities and access to deeply engaging, strong grade level instruction, where students
do most of the thinking, will grow student achievement and empower students for the world. The
dedicated staff works collaboratively to ensure that ALL feel seen, welcomed and heard in their
academic journey.




 51
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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

East End Community School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,898,018 $5,365,636 $5,794,875 $0 $0 $429,239 8.0%
  Temporary Salaries $399,266 $245,994 $297,104 $51,110 20.8%

Total Salaries $5,297,284 $5,611,630 $6,091,979 $0 $0 $480,349 8.6%

Benefits $1,608,131 $1,818,948 $2,039,316 $0 $0 $220,368 12.1%

TOTAL SALARIES & BENEFITS $6,905,415 $7,430,578 $8,131,295 $0 $0 $700,717 9.4%

CONTRACTED SERVICES
  PreK-12th Contracted Services $1,053 $7,906 $1,200 $0 $0 -$6,706 -84.8%
  SPED Contracted Services $363,319 $0 $19,397 $0 $0 $19,397 100.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $10,312 $22,240 $9,193 $0 $0 -$13,047 -58.7%
  Ins & Legal Contracted Services $26,002 $27,261 $27,261 $0 $0 $0 0.0%
  Facilities Contracted Services $25,301 $25,567 $25,000 $0 $0 -$567 -2.2%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $425,988 $82,974 $82,051 $0 $0 -$923 -1.1%

SUPPLIES
  Academic Supplies $61,534 $49,376 $58,019 $0 $0 $8,643 17.5%
  Operations Supplies $154,167 $127,000 $150,000 $0 $0 $23,000 18.1%

TOTAL SUPPLIES $215,701 $176,376 $208,019 $0 $0 $31,643 17.9%

MISCELLANEOUS $1,500 $3,865 $4,555 $0 $0 $690 17.9%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $643,189 $263,215 $294,625 $0 $0 $31,410 11.9%

TOTAL EXPENDITURES $7,548,604 $7,693,793 $8,425,920 $0 $0 $732,127 9.5%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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King Middle School (437 students)​
Principal: Amy Marx​
Address: 92 Deering Ave, Portland, ME 04102​

King Middle School is renowned for its expeditionary learning model, emphasizing hands-on,
project-based education. Students engage in interdisciplinary expeditions that foster critical thinking
and real-world problem-solving skills. The school promotes a culture of respect and responsibility,
preparing students to be active, informed citizens. With a diverse student body, King Middle School
celebrates inclusivity and encourages students to explore various perspectives.




 53
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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

King Middle School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $5,167,619 $5,338,841 $5,823,321 $0 $0 $484,480 9.1%
  Temporary Salaries $266,625 $323,985 $294,797 -$29,188 -9.0%

Total Salaries $5,434,243 $5,662,826 $6,118,118 $0 $0 $455,292 8.0%

Benefits $1,538,497 $1,705,467 $1,861,389 $0 $0 $155,922 9.1%

TOTAL SALARIES & BENEFITS $6,972,740 $7,368,293 $7,979,507 $0 $0 $611,214 8.3%

CONTRACTED SERVICES
  PreK-12th Contracted Services $20,798 $23,500 $24,200 $0 $0 $700 3.0%
  SPED Contracted Services $53,849 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $32,104 $24,000 $30,204 $0 $0 $6,204 25.9%
  Ins & Legal Contracted Services $30,949 $32,446 $32,446 $0 $0 $0 0.0%
  Facilities Contracted Services $27,308 $23,000 $22,200 $0 $0 -$800 -3.5%
  Transport Contracted Services $48,286 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $213,296 $102,946 $109,050 $0 $0 $6,104 5.9%

SUPPLIES
  Academic Supplies $60,660 $64,564 $68,211 $0 $0 $3,647 5.6%
  Operations Supplies $121,053 $104,108 $119,400 $0 $0 $15,292 14.7%

TOTAL SUPPLIES $181,713 $168,672 $187,611 $0 $0 $18,939 11.2%

MISCELLANEOUS $926 $5,500 $5,586 $0 $0 $86 1.6%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $395,934 $277,118 $302,247 $0 $0 $25,129 9.1%

TOTAL EXPENDITURES $7,368,675 $7,645,411 $8,281,754 $0 $0 $636,343 8.3%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Lincoln Middle School (351 students)​
Principal: Aris Ayala Cruz​
Address: 522 Stevens Ave, Portland, ME 04103​

Lincoln Middle School offers a dynamic, equity-centered learning environment that combines rigorous
academics with a deep commitment to belonging and social-emotional growth. The school’s
comprehensive curriculum spans preparation in the academic core, arts, applied sciences, and
languages. It also includes a civics and and social emotional centered approach, that fosters student
voice and agency. A wide range of extracurricular activities, such as clubs and athletics, encourage
students to explore their interests, develop leadership skills, and build strong connections, while
dedicated staff partner closely with families to cultivate a joyful, inclusive community where every
student can thrive.




 55
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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Lincoln Middle School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,892,231 $4,821,383 $5,006,983 $0 $0 $185,600 3.8%
  Temporary Salaries $237,199 $299,427 $269,514 -$29,913 -10.0%

Total Salaries $5,129,430 $5,120,810 $5,276,497 $0 $0 $155,687 3.0%

Benefits $1,432,412 $1,556,924 $1,514,943 $0 $0 -$41,981 -2.7%

TOTAL SALARIES & BENEFITS $6,561,842 $6,677,734 $6,791,440 $0 $0 $113,706 1.7%

CONTRACTED SERVICES
  PreK-12th Contracted Services $8,942 $17,920 $16,500 $0 $0 -$1,420 -7.9%
  SPED Contracted Services $284,005 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $32,022 $31,100 $40,200 $0 $0 $9,100 29.3%
  Ins & Legal Contracted Services $35,751 $37,481 $37,481 $0 $0 $0 0.0%
  Facilities Contracted Services $34,813 $48,500 $49,000 $0 $0 $500 1.0%
  Transport Contracted Services $35,016 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $430,548 $135,001 $143,181 $0 $0 $8,180 6.1%

SUPPLIES
  Academic Supplies $28,827 $49,501 $61,409 $0 $0 $11,908 24.1%
  Operations Supplies $163,900 $116,000 $145,400 $0 $0 $29,400 25.3%

TOTAL SUPPLIES $192,728 $165,501 $206,809 $0 $0 $41,308 25.0%

MISCELLANEOUS $2,186 $2,450 $2,450 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $625,462 $302,952 $352,440 $0 $0 $49,488 16.3%

TOTAL EXPENDITURES $7,187,304 $6,980,686 $7,143,880 $0 $0 $163,194 2.3%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

 56
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Longfellow Elementary School (250 students)​
Principal: Nicole Bradeen​
Address: 432 Stevens Ave, Portland, ME 04103​

Longfellow Elementary School is committed to academic excellence, social-emotional learning, critical
thinking and collaborative problem-solving for all. Longfellow is a supportive and collaborative
environment that aims to ensure that every student feels connected and empowered with tools and
strategies to feel successful. The staff work diligently to create an environment where every student
belongs and one where every student feels safe, respected, and known as individuals.




 57
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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Longfellow Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $2,747,689 $2,836,338 $3,214,047 $0 $0 $377,709 13.3%
  Temporary Salaries $183,473 $202,291 $171,904 -$30,387 -15.0%

Total Salaries $2,931,162 $3,038,629 $3,385,951 $0 $0 $347,322 11.4%

Benefits $804,056 $914,473 $1,035,226 $0 $0 $120,753 13.2%

TOTAL SALARIES & BENEFITS $3,735,218 $3,953,102 $4,421,177 $0 $0 $468,075 11.8%

CONTRACTED SERVICES
  PreK-12th Contracted Services $2,004 $8,000 $5,260 $0 $0 -$2,740 -34.3%
  SPED Contracted Services $244,940 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $4,116 $8,300 $8,800 $0 $0 $500 6.0%
  Ins & Legal Contracted Services $14,827 $15,545 $15,545 $0 $0 $0 0.0%
  Facilities Contracted Services $11,552 $11,271 $11,305 $0 $0 $34 0.3%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $277,438 $43,116 $40,910 $0 $0 -$2,206 -5.1%

SUPPLIES
  Academic Supplies $22,970 $28,800 $31,979 $0 $0 $3,179 11.0%
  Operations Supplies $44,863 $41,959 $40,700 $0 $0 -$1,259 -3.0%

TOTAL SUPPLIES $67,833 $70,759 $72,679 $0 $0 $1,920 2.7%

MISCELLANEOUS $0 $1,500 $1,500 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $727,643 $705,811 $683,980 $0 $0 -$21,831 -3.1%

NON SALARY AND BENEFITS $1,072,914 $821,186 $799,069 $0 $0 -$22,117 -2.7%

TOTAL EXPENDITURES $4,808,132 $4,774,288 $5,220,246 $0 $0 $445,958 9.3%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

 58
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Lyseth Elementary School (473 students)
Principal: Laurie Cloutier
Address: 175 Auburn St, Portland, ME 04103

Harrison Lyseth Elementary School is committed to academic excellence, offering a curriculum that
challenges and inspires students. The school integrates technology and innovative teaching methods to
enhance learning outcomes. A strong emphasis on character education helps students develop integrity,
responsibility, and empathy. Extracurricular activities, including music and sports, provide
well-rounded opportunities for personal growth.




 59
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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Lyseth Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,486,442 $4,701,080 $4,962,955 $0 $0 $261,875 5.6%
  Temporary Salaries $331,378 $230,047 $300,591 $70,544 30.7%

Total Salaries $4,817,819 $4,931,127 $5,263,546 $0 $0 $332,419 6.7%

Benefits $1,427,876 $1,465,704 $1,578,118 $0 $0 $112,414 7.7%

TOTAL SALARIES & BENEFITS $6,245,695 $6,396,831 $6,841,664 $0 $0 $444,833 7.0%

CONTRACTED SERVICES
  PreK-12th Contracted Services $12,628 $20,315 $19,165 $0 $0 -$1,150 -5.7%
  SPED Contracted Services $7,612 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $8,527 $13,024 $11,687 $0 $0 -$1,337 -10.3%
  Ins & Legal Contracted Services $17,500 $18,346 $18,346 $0 $0 $0 0.0%
  Facilities Contracted Services $11,573 $8,722 $9,000 $0 $0 $278 3.2%
  Transport Contracted Services $1,390 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $59,230 $60,407 $58,198 $0 $0 -$2,209 -3.7%

SUPPLIES
  Academic Supplies $46,129 $46,194 $47,851 $0 $0 $1,657 3.6%
  Operations Supplies $61,541 $37,656 $52,900 $0 $0 $15,244 40.5%

TOTAL SUPPLIES $107,669 $83,850 $100,751 $0 $0 $16,901 20.2%

MISCELLANEOUS $6,996 $9,558 $9,482 $0 $0 -$76 -0.8%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $1,175,242 $1,137,358 $1,099,473 $0 $0 -$37,885 -3.3%

NON SALARY AND BENEFITS $1,349,137 $1,291,173 $1,267,904 $0 $0 -$23,269 -1.8%

TOTAL EXPENDITURES $7,594,832 $7,688,004 $8,109,568 $0 $0 $421,564 5.5%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Moore Middle School (484 students)
Principal: Darralynn Jones
Address: 171 Auburn Street, Portland, ME 04103

Lyman Moore Middle School focuses on fostering a community of learners who are curious,
compassionate, and committed to personal growth. The school offers a variety of programs aimed at
developing critical thinking and leadership skills. Collaborative teaching practices and a supportive
environment ensure that students are well-prepared for high school and beyond. Community
partnerships enhance the educational experience by connecting students with real-world learning
opportunities.




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Moore Middle School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $5,116,224 $5,291,305 $5,953,717 $0 $0 $662,412 12.5%
  Temporary Salaries $261,475 $314,939 $288,215 -$26,724 -8.5%

Total Salaries $5,377,699 $5,606,244 $6,241,932 $0 $0 $635,688 11.3%

Benefits $1,645,710 $1,745,229 $1,935,347 $0 $0 $190,118 10.9%

TOTAL SALARIES & BENEFITS $7,023,408 $7,351,473 $8,177,279 $0 $0 $825,806 11.2%

CONTRACTED SERVICES
  PreK-12th Contracted Services $21,209 $9,293 $12,511 $0 $0 $3,218 34.6%
  SPED Contracted Services $159,904 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $29,604 $29,827 $20,812 $0 $0 -$9,015 -30.2%
  Ins & Legal Contracted Services $36,204 $37,956 $37,956 $0 $0 $0 0.0%
  Facilities Contracted Services $47,163 $40,337 $45,592 $0 $0 $5,255 13.0%
  Transport Contracted Services $54,397 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $348,480 $117,413 $116,871 $0 $0 -$542 -0.5%

SUPPLIES
  Academic Supplies $55,906 $34,683 $53,196 $0 $0 $18,513 53.4%
  Operations Supplies $217,568 $189,608 $211,800 $0 $0 $22,192 11.7%

TOTAL SUPPLIES $273,475 $224,291 $264,996 $0 $0 $40,705 18.1%

MISCELLANEOUS $4,432 $9,980 $6,965 $0 $0 -$3,015 -30.2%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $626,387 $351,684 $388,832 $0 $0 $37,148 10.6%

TOTAL EXPENDITURES $7,649,795 $7,703,157 $8,566,111 $0 $0 $862,954 11.2%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Ocean Avenue Elementary School (312 students)​
Principal: Beverly Stevens​
Address: 150 Ocean Avenue, Portland, ME 04103​

Ocean Avenue Elementary School (OAES) is a school where students are encouraged to ask questions,
think deeply, and take action to care for our community. OAES serves a diverse group of learners and
families, and we take pride in being a school where everyone belongs. Our staff work hard to create a
welcoming and supportive learning environment where students feel safe, respected, and known as
individuals. Learning at OAES includes strong academics, opportunities for creativity and the arts, and
meaningful connections to the world beyond the classroom. We believe every child can meet
expectations when teachers combine high expectations with strong care, encouragement, and consistent
support.




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Ocean Avenue Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,094,891 $4,338,731 $4,475,014 $0 $0 $136,283 3.1%
  Temporary Salaries $159,352 $234,598 $272,779 $38,181 16.3%

Total Salaries $4,254,243 $4,573,329 $4,747,793 $0 $0 $174,464 3.8%

Benefits $1,277,638 $1,480,032 $1,522,249 $0 $0 $42,217 2.9%

TOTAL SALARIES & BENEFITS $5,531,881 $6,053,361 $6,270,042 $0 $0 $216,681 3.6%

CONTRACTED SERVICES
  PreK-12th Contracted Services $6,737 $11,745 $8,450 $0 $0 -$3,295 -28.1%
  SPED Contracted Services $339,736 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $21,249 $11,208 $9,147 $0 $0 -$2,061 -18.4%
  Ins & Legal Contracted Services $24,378 $25,558 $25,558 $0 $0 $0 0.0%
  Facilities Contracted Services $19,173 $16,672 $17,800 $0 $0 $1,128 6.8%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $411,273 $65,183 $60,955 $0 $0 -$4,228 -6.5%

SUPPLIES
  Academic Supplies $38,054 $22,780 $46,376 $0 $0 $23,596 103.6%
  Operations Supplies $91,668 $80,000 $85,300 $0 $0 $5,300 6.6%

TOTAL SUPPLIES $129,722 $102,780 $131,676 $0 $0 $28,896 28.1%

MISCELLANEOUS $9,950 $11,934 $1,600 $0 $0 -$10,334 -86.6%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $550,945 $179,897 $194,231 $0 $0 $14,334 8.0%

TOTAL EXPENDITURES $6,082,826 $6,233,258 $6,464,273 $0 $0 $231,015 3.7%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Peaks Island School (45 students)​
Teacher Leader: William Anton​
Address: 4 Church Avenue, Portland, ME 04108​

Peaks Island School provides a unique educational setting, surrounded by the natural beauty of Peaks
Island. The small student body allows for personalized instruction and strong community bonds. The
curriculum leverages the island's resources, offering hands-on learning experiences in marine biology,
ecology, and local history. Community events and partnerships enrich the educational experience,
making the school a central hub for island residents.




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Peaks Island School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $836,356 $989,102 $1,005,676 $0 $0 $16,574 1.7%
  Temporary Salaries $69,068 $37,122 $28,701 -$8,421 -22.7%

Total Salaries $905,424 $1,026,224 $1,034,377 $0 $0 $8,153 0.8%

Benefits $255,873 $309,354 $351,147 $0 $0 $41,793 13.5%

TOTAL SALARIES & BENEFITS $1,161,297 $1,335,578 $1,385,524 $0 $0 $49,946 3.7%

CONTRACTED SERVICES
  PreK-12th Contracted Services $50,941 $45,586 $45,586 $0 $0 $0 0.0%
  SPED Contracted Services $36,469 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $858 $2,553 $2,553 $0 $0 $0 0.0%
  Ins & Legal Contracted Services $4,565 $4,786 $4,786 $0 $0 $0 0.0%
  Facilities Contracted Services $1,488 $1,753 $1,550 $0 $0 -$203 -11.6%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $94,321 $54,678 $54,475 $0 $0 -$203 -0.4%

SUPPLIES
  Academic Supplies $9,692 $9,896 $11,283 $0 $0 $1,387 14.0%
  Operations Supplies $50,506 $47,040 $52,100 $0 $0 $5,060 10.8%

TOTAL SUPPLIES $60,198 $56,936 $63,383 $0 $0 $6,447 11.3%

MISCELLANEOUS $0 $678 $678 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $154,519 $112,292 $118,536 $0 $0 $6,244 5.6%

TOTAL EXPENDITURES $1,315,816 $1,447,870 $1,504,060 $0 $0 $56,190 3.9%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
• Teacher leader stipend removed due to change in leadership structure to a Principal.

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Portland Arts and Technology High School (PATHS)​
Director: Kevin Stilphen​
Address: 196 Allen Ave, Portland, ME 04103​

PATHS offers hands-on, technical education to prepare students for a wide range of high-skill,
high-wage, and high-demand careers. Programs include culinary arts, automotive technology, and
multimedia communications, among others. Students from various high schools attend PATHS
part-time to gain practical skills and industry certifications. The school collaborates with local
businesses and organizations to provide real-world learning experiences and internships.




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

PATHS

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $2,573,254 $2,571,197 $2,670,107 $0 $0 $98,910 3.8%
  Temporary Salaries $187,559 $85,258 $86,024 $766 0.9%


Total Salaries $2,760,813 $2,656,455 $2,756,131 $0 $0 $99,676 3.8%


Benefits $757,930 $836,398 $825,412 $0 $0 -$10,986 -1.3%


TOTAL SALARIES & BENEFITS $3,518,743 $3,492,853 $3,581,543 $0 $0 $88,690 2.5%


CONTRACTED SERVICES
  PreK-12th Contracted Services $50,785 $35,104 $90,923 $0 $0 $55,819 159.0%
  SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $22,066 $17,453 $137,875 $0 $0 $120,422 690.0%
  Ins & Legal Contracted Services $58,015 $59,050 $59,050 $0 $0 $0 0.0%
  Facilities Contracted Services $50,022 $52,113 $48,866 $0 $0 -$3,247 -6.2%
  Transport Contracted Services $0 $0 $11,500 $0 $0 $11,500 100.0%


TOTAL CONTRACTED SERVICES $180,888 $163,720 $348,214 $0 $0 $184,494 112.7%


SUPPLIES
  Academic Supplies $321,450 $110,000 $230,918 $0 $0 $120,918 109.9%
  Operations Supplies $236,939 $235,259 $200,934 $0 $0 -$34,325 -14.6%


TOTAL SUPPLIES $558,389 $345,259 $431,852 $0 $0 $86,593 25.1%


MISCELLANEOUS $105 $0 $21,629 $0 $0 $21,629 100.0%


CAPITAL EQUIPMENT $67,674 $0 $57,400 $0 $0 $57,400 100.0%


DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%


NON SALARY AND BENEFITS $807,056 $508,979 $859,095 $0 $0 $350,116 68.8%


TOTAL EXPENDITURES $4,325,799 $4,001,832 $4,440,638 $0 $0 $438,806 11.0%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
• Increases in contracted services and supplies is due to additional planned expenditures due to grant funds received after the FY26
  budget was finalized (Climate Education Professional Development Grant, Perkins).
• Utilities expenses were re-allocated between Casco Bay HIgh and PATHS based on the percentage of the building occupied by
  each school.

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Portland High School (767 students)​
Principal: Sheila Jepson​
Address: 284 Cumberland Ave, Portland, ME 04101​

Established in 1821, Portland High School is one of the oldest public high schools in the United States.
Located in the heart of the city, the school prides itself on academic excellence and community
engagement. The city is our campus! The school's urban setting provides students with unique
opportunities to connect with the broader Portland community. Rigorous academic programming
ensures that students are prepared for various post-secondary pathways. Our population of students is
diverse, active in co-curricular athletics, activities, the arts and volunteering. ​




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Portland High School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $7,740,624 $7,947,912 $8,335,527 $0 $0 $387,615 4.9%
  Temporary Salaries $688,735 $662,745 $623,270 -$39,475 -6.0%


Total Salaries $8,429,359 $8,610,657 $8,958,797 $0 $0 $348,140 4.0%


Benefits $2,212,856 $2,464,569 $2,639,740 $0 $0 $175,171 7.1%


TOTAL SALARIES & BENEFITS $10,642,215 $11,075,226 $11,598,537 $0 $0 $523,311 4.7%


CONTRACTED SERVICES
  PreK-12th Contracted Services $52,555 $19,800 $26,600 $0 $0 $6,800 34.3%
  SPED Contracted Services $54,016 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $134,503 $129,554 $134,412 $0 $0 $4,858 3.7%
  Ins & Legal Contracted Services $86,877 $91,080 $91,080 $0 $0 $0 0.0%
  Facilities Contracted Services $263,547 $254,580 $258,026 $0 $0 $3,446 1.4%
  Transport Contracted Services $130,762 $0 $0 $0 $0 $0 0.0%


TOTAL CONTRACTED SERVICES $722,260 $495,014 $510,118 $0 $0 $15,104 3.1%


SUPPLIES
  Academic Supplies $144,964 $145,400 $177,654 $0 $0 $32,254 22.2%
  Operations Supplies $200,740 $221,193 $205,300 $0 $0 -$15,893 -7.2%


TOTAL SUPPLIES $345,705 $366,593 $382,954 $0 $0 $16,361 4.5%


MISCELLANEOUS $21,815 $69,430 $67,930 $0 $0 -$1,500 -2.2%


CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%


DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%


NON SALARY AND BENEFITS $1,089,780 $931,037 $961,002 $0 $0 $29,965 3.2%


TOTAL EXPENDITURES $11,731,995 $12,006,263 $12,559,539 $0 $0 $553,276 4.6%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.

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Presumpscot Elementary School (254 students)​
Principal: Angela Taylor​
Address: 69 Presumpscot St, Portland, ME 04103​

Presumpscot Elementary School, an accredited Expeditionary Learning school, fosters a collaborative
learning environment where students, teachers, and families work together to achieve academic
success. The school utilizes the principles of crew to emphasize social-emotional learning and
community building, ensuring that students become lifelong learners and are empowered to better the
world. Innovative teaching practices and a rich array of extracurricular activities provide a
well-rounded educational experience. Community partnership is fostered, strengthening the bond
between the school and its stakeholders.




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Presumpscot Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $2,980,151 $3,327,456 $3,527,269 $0 $0 $199,813 6.0%
  Temporary Salaries $218,432 $269,158 $239,570 -$29,588 -11.0%

Total Salaries $3,198,584 $3,596,614 $3,766,839 $0 $0 $170,225 4.7%

Benefits $965,917 $1,139,506 $1,250,833 $0 $0 $111,327 9.8%

TOTAL SALARIES & BENEFITS $4,164,501 $4,736,120 $5,017,672 $0 $0 $281,552 5.9%

CONTRACTED SERVICES
  PreK-12th Contracted Services $2,492 $2,426 $3,559 $0 $0 $1,133 46.7%
  SPED Contracted Services $98,089 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $4,513 $8,212 $8,420 $0 $0 $208 2.5%
  Ins & Legal Contracted Services $8,787 $9,212 $9,212 $0 $0 $0 0.0%
  Facilities Contracted Services $24,170 $17,629 $22,329 $0 $0 $4,700 26.7%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $138,051 $37,479 $43,520 $0 $0 $6,041 16.1%

SUPPLIES
  Academic Supplies $39,422 $34,445 $32,825 $0 $0 -$1,620 -4.7%
  Operations Supplies $77,384 $70,781 $77,200 $0 $0 $6,419 9.1%

TOTAL SUPPLIES $116,806 $105,226 $110,025 $0 $0 $4,799 4.6%

MISCELLANEOUS $0 $600 $612 $0 $0 $12 2.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $1,320,534 $1,280,914 $1,241,293 $0 $0 -$39,621 -3.1%

NON SALARY AND BENEFITS $1,575,390 $1,424,219 $1,395,450 $0 $0 -$28,769 -2.0%

TOTAL EXPENDITURES $5,739,891 $6,160,339 $6,413,122 $0 $0 $252,783 4.1%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
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Reiche Community School (463 students)
Lead Teachers: Lorraine Bobinski; Anne Dalphin, David Briley
Address: 166 Brackett St, Portland, ME 04102

Howard C. Reiche Community School has the distinction of being the first school in the country to
convert from a traditional principal-led model to a Teacher-Powered model in 2011. Our unique
teacher-led school creates rich opportunities for staff involvement in democratic, shared leadership. It is
also the most diverse school in Maine. The school's rich multilingual community enriches the
educational experience, promoting cross-cultural understanding and respect. Partnerships with local
businesses and organizations provide students with unique learning opportunities beyond the
classroom.




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Reiche Community School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $5,040,728 $5,475,509 $6,022,484 $0 $0 $546,975 10.0%
  Temporary Salaries $229,224 $320,283 $318,220 -$2,063 -0.6%


Total Salaries $5,269,953 $5,795,792 $6,340,704 $0 $0 $544,912 9.4%


Benefits $1,675,778 $1,764,838 $2,018,068 $0 $0 $253,230 14.3%


TOTAL SALARIES & BENEFITS $6,945,730 $7,560,630 $8,358,772 $0 $0 $798,142 10.6%


CONTRACTED SERVICES
  PreK-12th Contracted Services $5,715 $9,742 $6,890 $0 $0 -$2,852 -29.3%
  SPED Contracted Services $298,618 $0 $70,000 $0 $0 $70,000 100.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $22,523 $26,830 $15,251 $0 $0 -$11,579 -43.2%
  Ins & Legal Contracted Services $30,850 $32,343 $32,343 $0 $0 $0 0.0%
  Facilities Contracted Services $30,061 $29,419 $29,650 $0 $0 $231 0.8%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%


TOTAL CONTRACTED SERVICES $387,766 $98,334 $154,134 $0 $0 $55,800 56.7%


SUPPLIES
  Academic Supplies $62,497 $43,609 $43,307 $0 $0 -$302 -0.7%
  Operations Supplies $138,287 $106,366 $122,400 $0 $0 $16,034 15.1%


TOTAL SUPPLIES $200,784 $149,975 $165,707 $0 $0 $15,732 10.5%


MISCELLANEOUS $0 $2,526 $4,368 $0 $0 $1,842 72.9%


CAPITAL EQUIPMENT $0 $0 $10,500 $0 $0 $10,500 100.0%


DEBT SERVICE $791,131 $767,394 $743,658 $0 $0 -$23,736 -3.1%


NON SALARY AND BENEFITS $1,379,681 $1,018,229 $1,078,367 $0 $0 $60,138 5.9%


TOTAL EXPENDITURES $8,325,412 $8,578,859 $9,437,139 $0 $0 $858,280 10.0%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
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Rowe Elementary School (468 students)
Principal: Joseph Trivisonno
Address: 23 Orono Road, Portland, ME 04102

Amanda C. Rowe Elementary School is dedicated to fostering a nurturing and inclusive environment
where every student is encouraged to reach their full potential. The school emphasizes community
involvement, ensuring that families play an active role in the educational journey. With a curriculum
that balances academic rigor with social-emotional learning, students are prepared for future
challenges. The dedicated staff strives to create a supportive atmosphere that celebrates diversity and
promotes a love for learning.




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Rowe Elementary School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $4,956,063 $5,348,045 $5,804,752 $0 $0 $456,707 8.5%
  Temporary Salaries $246,784 $324,268 $366,026 $41,758 12.9%


Total Salaries $5,202,847 $5,672,313 $6,170,778 $0 $0 $498,465 8.8%


Benefits $1,610,934 $1,762,606 $1,985,849 $0 $0 $223,243 12.7%


TOTAL SALARIES & BENEFITS $6,813,781 $7,434,919 $8,156,627 $0 $0 $721,708 9.7%


CONTRACTED SERVICES
  PreK-12th Contracted Services $7,659 $11,336 $9,714 $0 $0 -$1,622 -14.3%
  SPED Contracted Services $448,603 $0 $0 $0 $0 $0 0.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $19,985 $25,036 $12,026 $0 $0 -$13,010 -52.0%
  Ins & Legal Contracted Services $18,734 $19,641 $19,641 $0 $0 $0 0.0%
  Facilities Contracted Services $13,802 $14,934 $15,700 $0 $0 $766 5.1%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%


TOTAL CONTRACTED SERVICES $508,784 $70,947 $57,081 $0 $0 -$13,866 -19.5%


SUPPLIES
  Academic Supplies $61,411 $37,973 $44,273 $0 $0 $6,300 16.6%
  Operations Supplies $111,770 $93,896 $104,800 $0 $0 $10,904 11.6%


TOTAL SUPPLIES $173,180 $131,869 $149,073 $0 $0 $17,204 13.0%


MISCELLANEOUS $0 $2,748 $3,224 $0 $0 $476 17.3%


CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%


DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%


NON SALARY AND BENEFITS $681,964 $205,564 $209,378 $0 $0 $3,814 1.9%


TOTAL EXPENDITURES $7,495,745 $7,640,483 $8,366,005 $0 $0 $725,522 9.5%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
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Talbot Community School (371 students)
Principal: Terry Young
Address: 1600 Forest Ave, Portland, ME 04103

Named in honor of Maine's first African-American legislator, Gerald E. Talbot Community School
celebrates diversity and inclusion at its core. The curriculum is designed to promote cultural awareness
and social justice, preparing students to be active, informed citizens. Community engagement is a
cornerstone, with numerous programs connecting students to local history and contemporary issues.
The school's supportive environment ensures that all students have the resources and encouragement
they need to succeed.




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Talbot Community School

 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
  Regular Salaries $5,090,254 $5,722,072 $5,591,865 $0 $0 -$130,207 -2.3%
  Temporary Salaries $282,471 $309,684 $329,299 $19,615 6.3%


Total Salaries $5,372,725 $6,031,756 $5,921,164 $0 $0 -$110,592 -1.8%


Benefits $1,598,379 $2,007,716 $1,979,784 $0 $0 -$27,932 -1.4%


TOTAL SALARIES & BENEFITS $6,971,104 $8,039,472 $7,900,948 $0 $0 -$138,524 -1.7%


CONTRACTED SERVICES
  PreK-12th Contracted Services $58,929 $500 $20,365 $0 $0 $19,865 3973.0%
  SPED Contracted Services $595,322 $0 $67,806 $0 $0 $67,806 100.0%
  Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
  Ops & Comm Contracted Services $36,360 $12,800 $12,597 $0 $0 -$203 -1.6%
  Ins & Legal Contracted Services $36,143 $37,892 $37,982 $0 $0 $90 0.2%
  Facilities Contracted Services $19,015 $21,828 $20,000 $0 $0 -$1,828 -8.4%
  Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%


TOTAL CONTRACTED SERVICES $745,770 $73,020 $158,750 $0 $0 $85,730 117.4%


SUPPLIES
  Academic Supplies $73,481 $46,449 $44,691 $0 $0 -$1,758 -3.8%
  Operations Supplies $108,826 $153,519 $115,000 $0 $0 -$38,519 -25.1%


TOTAL SUPPLIES $182,307 $199,968 $159,691 $0 $0 -$40,277 -20.1%


MISCELLANEOUS $0 $4,860 $6,379 $0 $0 $1,519 31.3%


CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%


DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%


NON SALARY AND BENEFITS $928,077 $277,848 $324,820 $0 $0 $46,972 16.9%


TOTAL EXPENDITURES $7,899,181 $8,317,320 $8,225,768 $0 $0 -$91,552 -1.1%




• Teacher additional pay, stipends, substitute teacher pay, and other temporary salaries were re-allocated based on FY25 actuals and
  equitable distribution based on enrolled students. Across the district these temporary salaries remained relatively flat but due to this
  re-allocation, individual schools may see larger increases or decreases.
• Across the district an additional 5 percent was added for school supplies. However, an equitable funding formula was used that
  considered the number of enrolled students, students with IEPs, low-income students, and multilingual students so individual
  schools may see higher or lower increases.
• Operational supplies budgets increased across many of our buildings due to the rising costs of utilities.
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 Fiscal Year 2027
Department-Based
 Expenses




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  For the FY27 budget, we required detailed non-personnel
 budgets from each department – built from a zero-based
budget where every dollar of non-personnel costs is justified
 and aligned to the strategic plan. We also reviewed staffing
proposals to each department’s current staffing levels and the
priorities of the strategic plan. Shown are the descriptions of
 each department, their full-time-equivalent (FTE) staff, the
 initiatives of the strategic plan that they are responsible for,
 as well as their overall expenses:




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Central Department Summary
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
Regular Salaries $13,041,329 $17,431,466 $18,724,908 $0 $0 $1,293,442 7.4%
Temporary Salaries $722,922 $917,237 $852,985 $0 $0 -$64,252 -7.0%


Total Salaries $13,764,251 $18,348,703 $19,577,893 $0 $0 $1,229,190 6.7%


Total Benefits $4,634,093 $5,956,614 $6,691,518 $0 $0 $734,904 12.3%


TOTAL SALARIES & BENEFITS $18,398,344 $24,305,317 $26,269,411 $0 $0 $1,964,094 8.1%


CONTRACTED SERVICES
PreK-12th Contracted Services $1,019,145 $1,400,132 $1,614,144 $0 $0 $214,012 15.3%
SPED Contracted Services $4,288,123 $4,024,998 $4,607,000 $0 $0 $582,002 14.5%
Ops & Comm Contracted Services $3,564,677 $2,806,996 $3,061,067 $0 $0 $254,071 9.1%
Ins & Legal Contracted Services $473,598 $640,034 $528,034 $0 $0 -$112,000 -17.5%
Facilities Contracted Services $2,547,478 $2,887,810 $3,195,045 $0 $0 $307,235 10.6%
Transport Contracted Services $523,001 $865,000 $825,000 $0 $0 -$40,000 -4.6%


TOTAL CONTRACTED SERVICES $12,416,022 $12,624,970 $13,830,290 $0 $0 $1,205,320 9.5%


SUPPLIES
Academic Supplies $1,258,662 $1,061,426 $1,251,437 $0 $0 $190,011 17.9%
Operations Supplies $2,935,641 $2,911,845 $3,051,440 $0 $0 $139,595 4.8%


SUPPLIES $4,194,303 $3,973,271 $4,302,877 $0 $0 $329,606 8.3%


MISCELLANEOUS $2,208,097 $519,549 $133,050 $0 $0 -$386,499 -74.4%


CAPITAL EQUIPMENT $311,873 $482,400 $344,000 $0 $0 -$138,400 -28.7%


DEBT SERVICE $9,060,674 $9,664,247 $7,159,723 $0 $0 -$2,504,524 -25.9%


TOTAL NON SALARY AND BENEFITS $28,190,969 $27,264,437 $25,769,940 $0 $0 -$1,494,497 -5.5%


TOTAL EXPENDITURES $46,589,313 $51,569,754 $52,039,351 $0 $0 $469,597 0.9%




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 82
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 Added four 0.75 FTE positions to support special education out of
Bus Assistant +3.0
 district runs
 Added three 0.75 positions to support assumption of Early
Mini Bus Driver +2.25
 Childhood Special Education for 4 Year Olds
 Added three 0.75 positions to support assumption of Early
Bus Assistant +2.25
 Childhood Special Education for 4 Year Olds
Total
Additional Full Time Equivalent 13.3
Reductions -7.7
Adjustment 21




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Communications (Sarah Warren, Ph.D.)

The Communications Department manages district-wide messaging, public relations, and engagement
with stakeholders. This office plays a key role in ensuring transparency, keeping families informed
about school initiatives, and fostering strong community relationships.

Strategic Plan Initiatives:
 ●​ Refine and implement effective two-way communication strategies with families, students, and
 staff to increase engagement and trust.


 FY 26 FY 27

Full Time Equivalent Staff 2.3 1.8




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Communications
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $313,316 $298,480 $135,002 $0 $0 -$163,478 -54.8%
 Temporary Salaries $0 $1,461 $1,450 $0 $0 -$11 -0.8%

Total Salaries $313,316 $299,941 $136,452 $0 $0 -$163,489 -54.5%

Total Benefits $65,300 $82,807 $30,200 $0 $0 -$52,607 -63.5%

TOTAL SALARIES & BENEFITS $378,616 $382,748 $166,652 $0 $0 -$216,096 -56.5%

CONTRACTED SERVICES
 PreK-12th Contracted Services $30 $600 $300 $0 $0 -$300 -50.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $53,950 $61,732 $38,120 $0 $0 -$23,612 -38.2%

  Insurance & Legal
  Insurance - General Liability $0 $0 $0 $0 0.0%
  Legal Services $0 $0 $0 $0 0.0%

 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $53,980 $62,332 $38,420 $0 $0 -$23,912 -38.4%

SUPPLIES
 Academic Supplies $3,169 $4,500 $500 $0 $0 -$4,000 -88.9%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $3,169 $4,500 $500 $0 $0 -$4,000 -88.9%

MISCELLANEOUS $800 $1,250 $1,250 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $57,949 $68,082 $40,170 $0 $0 -$27,912 -41.0%

TOTAL EXPENDITURES $436,565 $450,830 $206,822 $0 $0 -$244,008 -54.1%




  • Due to changes in organizational structure, 1 FTE previously under Communications was moved to the Multilingual Center. The
 TV3 0.5 FTE position was eliminated.
  • Funds for the Foster Grandparents program were also moved to Multilingual resulting in a decrease to contracted services.

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 86
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Data & Technology (Hayley Didriksen)

The Data & Technology Department ensures that PPS has the technological infrastructure, data
systems, and digital tools needed to support learning and district operations. The department oversees
cybersecurity and data privacy, maintains district hardware and software systems, manages student
records, fulfills state and federal reporting requirements, and supports the digital learning platforms and
assessment systems used to monitor student progress and district performance.

Strategic Plan Initiatives:
 ● Design and implement the data infrastructure necessary to build dashboards to monitor progress
 of the school system effectively.


 FY 26 FY 26

 Full Time Equivalent Staff 19.3 17.3




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Data & Technology
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,150,671 $1,442,303 $1,612,869 $0 $0 $170,957 11.8%
 Temporary Salaries $11,647 $16,074 $29,911 $0 $0 $13,837 86.1%


Total Salaries $1,162,318 $1,458,377 $1,642,780 $0 $0 $184,794 12.6%


Total Benefits $360,183 $306,799 $543,696 $0 $0 $236,897 77.2%


TOTAL SALARIES & BENEFITS $1,522,501 $1,765,176 $2,186,476 $0 $0 $421,691 23.9%


CONTRACTED SERVICES
 PreK-12th Contracted Services $357,595 $429,306 $629,670 $0 $0 $200,364 46.7%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $241,669 $32,750 $73,100 $0 $0 $40,350 123.2%
 Ins & Legal Contracted Services $0 $57,000 $0 $0 $0 -$57,000 -100.0%
 Facilities Contracted Services $179,026 $188,168 $293,420 $0 $0 $105,252 55.9%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%


TOTAL CONTRACTED SERVICES $778,290 $707,224 $996,190 $0 $0 $288,966 40.9%


SUPPLIES
 Academic Supplies $433,654 $58,900 $100,408 $0 $0 $41,508 70.5%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%


TOTAL SUPPLIES $433,654 $58,900 $100,408 $0 $0 $41,508 70.5%


MISCELLANEOUS $120 $165 $165 $0 $0 $0 0.0%


CAPITAL EQUIPMENT $90,091 $281,000 $174,000 $0 $0 -$107,000 -38.1%


DEBT SERVICE $1,125 $1,125 $0 $0 $0 -$1,125 -100.0%


NON SALARY AND BENEFITS $1,303,279 $1,048,414 $1,270,763 $0 $0 $222,349 21.2%

TOTAL EXPENDITURES $2,825,781 $2,813,590 $3,457,239 $0 $0 $644,040 22.9%




  • Due to changes in organizational structure in FY26, regular and temporary salaries expenses related to multilingual student intake
 moved from Multilingual Center to Data & Technology.
  • An Enrollment Specialist position was eliminated, but $30,000 added in contracted services to support seasonal increases
 in enrollments.
  • Facilities contracted services costs increased due to moving Cisco Webex expenses from the Facilities budget to Data & Technology
 as well as due to changes in the E-Rate funding program.
  • The Data & Technology team was able to reduce insurance costs by $57,000 for student Chromebook insurance.
  • Central office staff computer costs were centralized under the Data & Technology budget rather than individual department budgets.
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 DATA&TECHNOLOGY
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased professional and $69,500 IT Contracted Services $15,000
Technical Services E-Rate Consultant $7,000
 TEC/Data Privacy Services $5,000
 IC Resource Partners $2,500
 ML Intake Assessment & Intake Services $40 000
Employee Training and $17,000 IT Team professional development (CompTIA $8,000
Development Services IC Training Portal, available to all IC users (YES Series) $6,000
 Data & Enrollment Teams professional development $3,000
Repair and maint svcs $284,320 IT infrastructure improvements in PK-12 buildings $135,000
 Cisco Webex/Spark: Direct phone services $105,220
 Cisco Webex EMP monitoring $33,100
 Cabling projects $10,000
 Student laptop bag cleaning) $1,000
Recycling services $9,100 Give IT, Get IT - E-waste recycling service $9,100
Phone $3.600 Technician phone stipends $3 600
Software/annual subscription $600,670 EMP Network Monitoring $108,090
 DeepSeas MDR $29,250
 GoDaddy, PPS website domain $2,000
 SentinalOne $21,000
 JAMF $41,000
 Securly web filter $21,450
 Virtru $10,727
 Adobe $2,625
 Google Workspace (Drive, Gmail, Meets, Classtools) $42,000
 Mimecast (email filter & DMARC analyzer) $55,836
 Asana $9,000
 VM-Ware $16,500
 Ditto Casting $25,000
 Nessus/Tenable vulnerability management $8,400
 IT department password manager $2,400
 Asset management software $25,000
 Extreme IQ hardware subscription $1,300
 Microsoft 365 $2,000
 Fortinet Subscription $4,535
 SolarWinds HelpDesk $25,000
 Infinite Campus $38,000
 National Student Clearinghouse data $1,875
 PowerSchool Analytics & Insights Dashboard $54,752
 Qualtrics survey software $3,100
 Naviance (CCR tool) $16,000
 FinalSite hosting, newsletter, translations. mobile aoo $26,750


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0




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Debt Service
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26



DEBT SERVICE
Principal $6,513,894 $7,488,855 $5,062,733 -$2,426,122 -32.4%
Interest $2,527,027 $2,156,618 $2,096,990 -$59,628 -2.8%


TOTAL DEBT SERVICE $9,040,921 $9,645,473 $7,159,723 $0 $0 -$2,485,750 -25.8%


Note: School-specific debt service is shown on school detail pages.




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Early Childhood (Kathryn Soucy)

The Early Childhood Department expands early childhood education opportunities, ensuring that young
learners are prepared for kindergarten. It oversees curriculum development, family outreach, and efforts
to increase Public Pre-K programming. The department will assume responsibility (transitioning from
CDS to PPS) for early childhood special education services for school aged four year olds in SY26/27
and all children aged 3-5 in SY27/28.


Strategic Plan Initiatives:
 ● Ensure we meet the commitment to universal readiness for kindergarten through partnership
 with community organizations.


 FY 26 FY 27

 Full Time Equivalent Staff 5.5 15.5




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Early Childhood General Education
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $85,588 $566,654 $395,259 $0 $0 -$77,458 -30.2%
 Temporary Salaries $26,721 $19,950 $0 $0 $0 -$19,950 -100.0%

Total Salaries $112,309 $586,604 $395,259 $0 $0 -$97,408 -32.6%

Total Benefits $35,981 $139,146 $92,971 $0 $0 -$25,812 -33.2%

TOTAL SALARIES & BENEFITS $148,290 $725,750 $488,230 $0 $0 -$123,220 -32.7%

CONTRACTED SERVICES
 PreK-12th Contracted Services $5,582 $10,495 $10,495 $0 $0 $0 0.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $105,750 $0 $105,000 $0 $0 $105,000 100.0%
 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $111,332 $10,495 $115,495 $0 $0 $105,000 1000.5%

SUPPLIES
 Academic Supplies $21,001 $31,500 $31,500 $0 $0 $0 0.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $21,001 $31,500 $31,500 $0 $0 $0 0.0%

MISCELLANEOUS $0 $0 $0 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $132,333 $41,995 $146,995 $0 $0 $105,000 250.0%

TOTAL EXPENDITURES $280,623 $767,745 $635,225 $0 $0 -$18,220 -17.3%




  • The cost of the Partner site MOU was missed in the FY26 Budget; the cost remains flat YoY at $105,000.

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 EARLY CHILDHOOD GENERAL EDUCATION
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $105,000 Partner Site MOU $105,000
Technical Services
Employee Training and $2,500 Employee training $2,500
Development Services
Software/annual subscription $6,795 Curriculum subscriptions $6,795
Staff Travel $1,200 Teacher/staff travel between schools $1,200
General Sunnlies $9,000 $500 per classroom $9,000
Instructional Supplies $16,200 $900 per classroom $16,200
Books/Periodicals $6,300 Books for Pre-K classrooms $6,300




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Early Childhood Special Education
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $0 $0 $1,469,466 $0 $0 $1,375,529 100.0%
 Temporary Salaries $0 $0 $0 $0 $0 $0 0.0%

Total Salaries $0 $0 $1,469,466 $0 $0 $1,375,529 100.0%

Total Benefits $0 $0 $349,148 $0 $0 $328,785 100.0%

TOTAL SALARIES & BENEFITS $0 $0 $1,818,614 $0 $0 $1,704,314 100.0%

CONTRACTED SERVICES
 PreK-12th Contracted Services $0 $0 $19,080 $0 $0 $19,080 100.0%
 SPED Contracted Services $0 $0 $50,000 $0 $0 $50,000 100.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $0 $0 $69,080 $0 $0 $69,080 100.0%

SUPPLIES
 Academic Supplies $0 $0 $72,900 $0 $0 $72,900 100.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $0 $0 $72,900 $0 $0 $72,900 100.0%

MISCELLANEOUS $0 $0 $0 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $0 $0 $141,980 $0 $0 $141,980 100.0%

TOTAL EXPENDITURES $0 $0 $1,960,594 $0 $0 $1,846,294 100.0%




  • PPS is assuming ownership of Early Childhood Special Education services for 4 year olds as per the State mandate. These
 expenses are offset by increased revenues from the State.

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 EARLY CHILDHOOD SPECIAL EDUCATION
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $50,000 Contracted Services per IEP needs (Psych, BCBA, PT, etc.) $50,000
Technical Services as well as interpreting
Staff Travel $15,000 Travel for Itinerant Teachers Related Service Providers, $15,000
General Supplies $76,980 Assessments $4,080
 Computers for new staff $700 per staff ( + $200 for staff $34,400
 Transportation equipment (harnesses) $10,000
 Assistive technology (TBD by student IEPs) $7,000
 AEPS-3 $6,000
 Diapers and wipes $5,500
 Curriculum Materials $10,000




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Elementary and Secondary Networks (Angela Atkinson Duina, Ed.D.; Abdullahi Ahmed, Ed.D.)

The Elementary and Secondary Networks department oversees the instructional programs and leads
K-12 education in PPS. This includes implementing high-quality instructional materials, supporting
teacher and leader development, and strengthening learning environments to promote academic
excellence.

Strategic Plan Initiatives:
 ● K-12: Support the use of high-quality instructional materials that provide students with
 consistent access to grade-level tasks and foster high levels of cognitive engagement.
 ● Continue and strengthen the HS Redesign Process, re-envisioning the high school experience,
 including stronger academic, career, and technical education experiences to better prepare
 students for college and career.
 ● Develop the capacity of schools to provide more effective instruction to multilingual learners to
 develop English proficiency and by integrating English language development strategies into the
 teaching of core content.
 ● Design and implement a plan to increase students’ access to enrichment subjects (e.g., arts,
 computer science, world languages) to engage students and better prepare for their futures.
 ● Increase the capacity of schools to create and implement whole-school systems, SEL
 curriculum, and relationships that promote a joyful, supportive, and safe school culture.
 ● Design and implement student leadership opportunities to amplify student voices so that they are
 heard and incorporated into system/school decisions.



 FY 26 FY 27

Full Time Equivalent Staff 16 16.5




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Elementary and Secondary Networks
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,663,857 $1,751,915 $1,393,623 $0 $0 -$358,292 -20.5%
 Temporary Salaries $74,791 $106,723 $59,678 $0 $0 -$47,045 -44.1%

Total Salaries $1,738,648 $1,858,638 $1,453,301 $0 $0 -$405,337 -21.8%

Total Benefits $477,373 $439,085 $411,372 $0 $0 -$27,713 -6.3%

TOTAL SALARIES & BENEFITS $2,216,021 $2,297,723 $1,864,673 $0 $0 -$433,050 -18.8%

CONTRACTED SERVICES
 PreK-12th Contracted Services $349,199 $579,118 $527,279 $0 $0 -$51,839 -9.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $448,130 $522,570 $379,240 $0 $0 -$143,330 -27.4%
 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $10,014 $0 $4,500 $0 $0 $4,500 100.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $807,343 $1,101,688 $911,019 $0 $0 -$190,669 -17.3%

SUPPLIES
 Academic Supplies $471,107 $482,664 $689,417 $0 $0 $206,753 42.8%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $471,107 $482,664 $689,417 $0 $0 $206,753 42.8%

MISCELLANEOUS $36,259 $58,750 $68,700 $0 $0 $9,950 16.9%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $1,314,709 $1,643,102 $1,669,136 $0 $0 $26,034 1.6%

TOTAL EXPENDITURES $3,530,730 $3,940,825 $3,533,809 $0 $0 -$407,016 -10.3%




 • Temporary salaries and teacher additional pay were reduced to offset increased costs in other areas.
 • Contracted services were reduced to offset the needed increase in supplies which is primarily driven by the new math curriculum.
 • $75K was budgeted for staff leadership and development.
 • The Director of Elementary ESOL and Director of Secondary ESOL are counted as FTE in the Elementary and Secondary Networks
 Department. For FY27, their salary and benefits have been shifted to the Multilingual Department page in accordance with State
 reporting requirements.

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 ELEMENTARY AND SECONDARY NETWORKS
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $379,240 Elementary:
Technical Services Leadership development $37,500
 LWMOU $90,000
 Out of school time funds for 21st CCLC grant Rowe/Talbot $45,000
 EL Model PRES $25,500
 Wabanaki Studies Advisors $7,000
 Wabanaki/BH Walkthroughs $2,000
 Audubon $7,500
 Field work supplies $540
 Wabanaki Field Work Contracted Services $16,700
 Secondary:
 Leadership development $37,500
 EL Model contracts King and Casco $51,000
 JMG $54,000
 Professional services for Peaks and testing $5 000
Employee Training and $35,849 Elementary:
Development Services Math Assessment Training $4,050
 ESOL PD for 660 Endorsement $10,000
 PurposeFULL Character Strong Curriculum Training $2,499
 Boost PD for Instructional coaches $1,050
 Secondary:
 SEL PBIS State Conference $1,000
 PBIS Regional Conference for Director $250
 HS Math PD $7,000
 ESOL PD for 660 Endorsement $10 000
Software / Annual $505,214 Elementary:
Subscription ELLevation $67,000
 DMG Scheduling $16,200
 Navigate 360 $13,000
 Boost Reading $32,843
 IMSE Lab for Reading Specialists $1,500
 IM Student licenses $58,385
 mClass licenses $26,100
 Science licenses $4,655
 Pebble Go and Typing $16,961
 Math assessment licenses $21,544
 PuposeFULL People $30,385
 Secondary:
 SEL SWIS for Elementary/Secondary $7,925
 SEL Currie $33,000
 HS Math RTI Systems $45,000


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Facilities (Tammara Sweeney)

The Facilities Department ensures that all school buildings and grounds are maintained to provide a
safe, clean, and productive learning environment. It oversees construction projects, maintenance
planning, and sustainability initiatives.

Strategic Plan Initiatives:
 ● This department supports students and staff across the District but has no specific initiative in
 the Strategic Plan.


 FY 26 FY 27

 Full Time Equivalent Staff 14 14




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Facilities
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $749,236 $902,114 $944,355 $0 $0 $42,241 4.7%
 Temporary Salaries $12,549 $4,399 $4,366 $0 $0 -$33 -0.8%

Total Salaries $761,785 $906,513 $948,721 $0 $0 $42,208 4.7%

Total Benefits $243,700 $344,751 $308,688 $0 $0 -$36,063 -10.5%

TOTAL SALARIES & BENEFITS $1,005,485 $1,251,264 $1,257,409 $0 $0 $6,145 0.5%

CONTRACTED SERVICES
 PreK-12th Contracted Services $14,117 $23,000 $33,000 $0 $0 $10,000 43.5%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $520,900 $430,500 $473,300 $0 $0 $42,800 9.9%
 Ins & Legal Contracted Services $41,959 $35,542 $35,542 $0 $0 $0 0.0%
 Facilities Contracted Services $2,013,152 $2,319,067 $2,569,050 $0 $0 $249,983 10.8%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $2,590,128 $2,808,109 $3,110,892 $0 $0 $302,783 10.8%

SUPPLIES
 Academic Supplies $177,583 $170,000 $155,000 $0 $0 -$15,000 -8.8%
 Operations Supplies $173,011 $99,500 $138,500 $0 $0 $39,000 39.2%

TOTAL SUPPLIES $350,593 $269,500 $293,500 $0 $0 $24,000 8.9%

MISCELLANEOUS $1,600 $0 $0 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $91,694 $110,000 $80,000 $0 $0 -$30,000 -27.3%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $3,034,015 $3,187,609 $3,484,392 $0 $0 $296,783 9.3%

TOTAL EXPENDITURES $4,039,500 $4,438,873 $4,741,801 $0 $0 $302,928 6.8%




 • Contracted Services increase is primarily due to a one-time expense of $350,000 for a facilities assessment study.
 • Facilities will purchase fewer replacements to large equipment.

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Finance (Lesa Beck)

The Finance Department oversees the district’s financial planning, budgeting, and resource allocation.
It ensures that funds are managed responsibly and equitably to support the district’s strategic priorities
and student success.

Strategic Plan Initiatives:
 ● Design and implement a sustainable multi-year financial model that enables PPS to successfully
 implement the strategic plan and equitably allocate resources across the district.


 FY 26 FY 27

 Full Time Equivalent Staff 10 10




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Finance
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $629,668 $958,596 $878,909 $0 $0 -$79,297 -8.3%
 Temporary Salaries $10,500 $4,695 $4,660 $0 $0 -$35 -0.7%

Total Salaries $640,168 $963,291 $883,569 $0 $0 -$79,332 -8.3%

Total Benefits $169,581 $254,816 $278,032 $0 $0 $23,216 9.1%

TOTAL SALARIES & BENEFITS $809,749 $1,218,107 $1,161,601 $0 $0 -$56,116 -4.6%

CONTRACTED SERVICES
 PreK-12th Contracted Services $12,833 $5,000 $2,500 $0 $0 -$2,500 -50.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $1,117,433 $937,000 $1,220,680 $0 $0 $283,680 30.3%
 Ins & Legal Contracted Services $792 $6,361 $6,361 $0 $0 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $1,131,058 $948,361 $1,229,541 $0 $0 $281,180 29.6%

SUPPLIES
 Academic Supplies $2,920 $15,000 $11,000 $0 $0 -$4,000 -26.7%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $2,920 $15,000 $11,000 $0 $0 -$4,000 -26.7%

MISCELLANEOUS $410,638 $100,000 $8,000 $0 $0 -$92,000 -92.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $1,544,617 $1,063,361 $1,248,541 $0 $0 $185,180 17.4%

TOTAL EXPENDITURES $2,354,366 $2,281,468 $2,410,142 $0 $0 $129,064 5.6%




 • Contracted Services increase is due to $600,000 budgeted for continued MainePERS reconciliation, a 4% contractual increase
 in ADP payroll services, and budgeting for compliance related changes within our payroll system. Where possible these
 increases were offset with reductions in supplies and fees.

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Food Service (Tyler Guerin)

The Food Service Department ensures that all students have access to nutritious and well-balanced
meals that support their health and academic performance. The department manages school meal
programs, oversees food safety and compliance, and works to expand access to quality meals for all
students.

Strategic Plan Initiatives:
 ● This department supports students and staff across the District but has no specific initiative in
 the Strategic Plan.


 FY 26 FY 27

 Full Time Equivalent Staff 41.9 38.2




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Food Service
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,663,044 $1,974,977 $1,776,304 $0 $0 -$201,018 -10.1%
 Temporary Salaries $77,396 $9,622 $11,774 $0 $0 $2,152 22.4%

Total Salaries $1,740,440 $1,984,599 $1,788,078 $0 $0 -$198,866 -9.9%

Total Benefits $560,063 $813,797 $678,249 $0 $0 -$135,548 -16.7%

TOTAL SALARIES & BENEFITS $2,300,502 $2,798,396 $2,466,327 $0 $0 -$334,414 -11.9%

CONTRACTED SERVICES
 PreK-12th Contracted Services $28,270 $43,000 $41,000 $0 $0 -$2,000 -4.7%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $56,469 $10,120 $16,370 $0 $0 $6,250 61.8%
 Ins & Legal Contracted Services $7,285 $6,663 $6,663 $0 $0 $0 0.0%
 Facilities Contracted Services $89,988 $153,750 $74,750 $0 $0 -$79,000 -51.4%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $182,012 $213,533 $138,783 $0 $0 -$74,750 -35.0%

SUPPLIES
 Academic Supplies $29,674 $17,700 $15,500 $0 $0 -$2,200 -12.4%
 Operations Supplies $2,567,294 $2,552,820 $2,657,415 $0 $0 $104,595 4.1%

TOTAL SUPPLIES $2,596,968 $2,570,520 $2,672,915 $0 $0 $102,395 4.0%

MISCELLANEOUS $2,528 $2,000 $3,000 $0 $0 $1,000 50.0%

CAPITAL EQUIPMENT $130,088 $90,000 $90,000 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $2,911,595 $2,876,053 $2,904,698 $0 $0 $28,645 1.0%

TOTAL EXPENDITURES $5,212,098 $5,674,449 $5,371,025 $0 $0 -$305,769 -5.3%




 • The operational supply increase is driven by rising food costs.
 • Food Service had a mandated fund balance spend down for FY26 which will not continue into FY27, resulting in decreases in
 non-food supplies, equipment, and maintenance expenditure and a reduction in positions added on a temporary basis.

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Human Resources (Jennifer Slabbinck)

The Human Resources Department leads efforts in recruitment, retention, staff development, and
workforce diversity. HR oversees employee relations, employee benefits, equity and belonging, and
ensures that the District’s hiring practices reflect our commitment to inclusion. The department
continuously develops and refines internal systems and organizational structures to mitigate risk,
maintain compliance, and optimize operational efficiency.


Strategic Plan Initiatives:
 ● Develop and implement a plan to advance staff mindsets and cultural humility in support of
 equitable outcomes and experiences for our students and families.
 ● Refine and implement a shared vision for a strong and inclusive staff culture where staff are
 valued, affirmed, effective, and supported.
 ● Refine and implement recruitment, selection, and support systems to enhance the quality and
 demographic diversity of staff.
 ● Strengthen onboarding for staff to increase effectiveness of new hires.
 ● Strengthen practice of all staff, teachers, and leaders through improved systems to provide all
 staff with regular feedback, coaching, professional development, and evaluation aligned to PPS's
 instructional, cultural, and operational vision.

 FY 26 FY 27

Full Time Equivalent Staff 10 10




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Human Resources
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $864,500 $925,044 $899,376 $0 $0 -$25,277 -2.8%
 Temporary Salaries $141,111 $168,400 $193,682 $0 $0 $25,282 15.0%

Total Salaries $1,005,611 $1,093,444 $1,093,058 $0 $0 $5 0.0%

Total Benefits $944,590 $776,294 $1,058,505 $0 $0 $282,211 36.4%

TOTAL SALARIES & BENEFITS $1,950,201 $1,869,738 $2,151,563 $0 $0 $282,216 15.1%

CONTRACTED SERVICES
 PreK-12th Contracted Services $116,445 $129,676 $132,000 $0 $0 $2,324 1.8%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $49,292 $47,000 $127,000 $0 $0 $80,000 170.2%
 Ins & Legal Contracted Services $62,023 $100,000 $100,000 $0 $0 $0 0.0%
 Facilities Contracted Services $0 $500 $500 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $227,760 $277,176 $359,500 $0 $0 $82,324 29.7%

SUPPLIES
 Academic Supplies $11,741 $19,000 $19,000 $0 $0 $0 0.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $11,741 $19,000 $19,000 $0 $0 $0 0.0%

MISCELLANEOUS $42,480 $20,000 $20,000 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $281,980 $316,176 $398,500 $0 $0 $82,324 26.0%

TOTAL EXPENDITURES $2,232,181 $2,185,914 $2,550,063 $0 $0 $364,540 16.7%




 • Contracted Services increase driven by $80K budgeted for the equity audit.
 • Benefits increase is larger than for other departments because the district wide unemployment expense is captured in addition to
 the benefits for the HR staff.

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Multilingual Center/Family Engagement & Community Partnerships (Grace Valenzuela, Ph.D.)

This department strengthens the connection between students, families, schools, and the broader
community to ensure every child has equitable access to opportunity and support. We provide programs
and support to empower families with the tools and partnerships they need to enhance their children’s
academic achievement, belonging, and socio-emotional well-being.

Through our Multilingual and Multicultural Center, we provide language access, cultural navigation,
and direct support to multilingual learners and immigrant families. Our family engagement and
community partnership initiatives build meaningful relationships with caregivers, amplify family voice,
and connect schools with local organizations and resources. We coordinate volunteer management
efforts that bring community members into our schools as partners in student success. In addition, we
support students and families experiencing homelessness by helping them navigate educational rights,
access basic needs and housing resources, and maintain school stability.

Strategic Plan Initiatives:
 ● This department supports students and staff across the District but has no specific initiative in
 the Strategic Plan.


 FY 26 FY 27

Full Time Equivalent Staff 17.3 17.8




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Multilingual
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,463,928 $1,458,993 $1,529,918 $0 $0 $71,316 4.9%
 Temporary Salaries $67,672 $101,558 $47,621 $0 $0 -$53,937 -53.1%

Total Salaries $1,531,600 $1,560,551 $1,577,539 $0 $0 $17,379 1.1%

Total Benefits $529,037 $483,456 $566,440 $0 $0 $82,984 17.2%

TOTAL SALARIES & BENEFITS $2,060,637 $2,044,007 $2,143,979 $0 $0 $100,363 4.9%

CONTRACTED SERVICES
 PreK-12th Contracted Services $27,130 $7,467 $12,600 $0 $0 $5,133 68.7%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $97,599 $156,967 $97,100 $0 $0 -$59,867 -38.1%
 Ins & Legal Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Facilities Contracted Services $23,279 $0 $1,500 $0 $0 $1,500 100.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $148,008 $164,434 $111,200 $0 $0 -$53,234 -32.4%

SUPPLIES
 Academic Supplies $23,937 $21,950 $15,500 $0 $0 -$6,450 -29.4%
 Operations Supplies $0 $4,000 $0 $0 $0 -$4,000 -100.0%

TOTAL SUPPLIES $23,937 $25,950 $15,500 $0 $0 -$10,450 -40.3%

MISCELLANEOUS $3,842 $259,493 $1,000 $0 $0 -$258,492 -99.6%

CAPITAL EQUIPMENT $0 $1,400 $0 $0 $0 -$1,400 -100.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $175,787 $451,277 $127,700 $0 $0 -$323,576 -71.7%

TOTAL EXPENDITURES $2,236,424 $2,495,284 $2,271,679 $0 $0 -$223,213 -9.0%




 • Due to changes in organizational structure in FY26, regular and temporary salaries expenses and contracted services related to
 multilingual student intake and central registrar moved from Multilingual Center to Data & Technology and 1 FTE moved from
 Communications to Multilingual.
 • The $30K budget for the Foster Grandparents program was moved from Communications to Multilingual.

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School Board (Sarah Lentz, Board Chair)

The School Board provides governance and oversight for Portland Public Schools. It is responsible for
setting district policies, approving the budget, and ensuring that the district remains aligned with its
mission and strategic priorities. The Board works collaboratively with the Superintendent and district
leaders to make decisions that support student success.

Strategic Plan Initiatives:
 ● The Board is responsible for the overall success of the strategic plan




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

School Board
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $0 $0 $145,540 $0 $0 $145,540 100.0%
 Temporary Salaries $65,761 $68,599 $87,544 $0 $0 $18,945 27.6%

Total Salaries $65,761 $68,599 $233,084 $0 $0 $164,485 239.8%

Total Benefits $29,841 $6,603 $75,389 $0 $0 $68,786 1041.7%

TOTAL SALARIES & BENEFITS $95,602 $75,202 $308,473 $0 $0 $233,271 310.2%

CONTRACTED SERVICES
 PreK-12th Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $9,802 $10,800 $10,800 $0 $0 $0 0.0%
 Ins & Legal Contracted Services $114,097 $162,349 $162,349 $0 $0 $0 0.0%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $123,899 $173,149 $173,149 $0 $0 $0 0.0%

SUPPLIES
 Academic Supplies $6,217 $5,000 $7,000 $0 $0 $2,000 40.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $6,217 $5,000 $7,000 $0 $0 $2,000 40.0%

MISCELLANEOUS $21,856 $20,000 $18,450 $0 $0 -$1,550 -7.8%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $151,973 $198,149 $198,599 $0 $0 $450 0.2%

TOTAL EXPENDITURES $247,575 $273,351 $507,072 $0 $0 $233,721 85.5%




 • Salaries and benefits increase is driven by the new Civil Rights Officer position who will report to the Board
 • $2,000 in audio visual supplies were moved from Communications to the School Board as they relate to Board meetings.

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Special Education and Student Support (Jesse Applegate)

Special Education and Student Support ensures that students with disabilities receive the programming
and services that they need to succeed. It focuses on inclusive education, improving instructional
strategies, and developing programs that effectively support individual student needs. The department
also oversees the structures for supporting all students’ mental and physical health.

Strategic Plan Initiatives:
 ●​ Develop the capacity of schools to provide more effective instruction to students with
 disabilities across the continuum of services, utilizing content-specific universal design for
 learning strategies and practices.
 ●​ Develop and implement systems for identifying and delivering behavioral support services
 focused on students' emotional and mental health.


 FY 26 FY 27

 Full Time Equivalent Staff 50 50




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Special Education and Student Support
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $1,109,184 $4,172,713 $4,411,383 $0 $0 $239,060 5.7%
 Temporary Salaries $119,279 $401,219 $397,872 $0 $0 -$3,347 -0.8%

Total Salaries $1,228,463 $4,573,932 $4,809,255 $0 $0 $235,713 5.1%

Total Benefits $257,503 $1,122,443 $1,205,456 $0 $0 $83,013 7.4%

TOTAL SALARIES & BENEFITS $1,485,967 $5,696,375 $6,014,711 $0 $0 $318,726 5.6%

CONTRACTED SERVICES
 PreK-12th Contracted Services $87,387 $82,250 $96,000 $0 $0 $13,750 16.7%
 SPED Contracted Services $4,288,123 $4,025,000 $4,557,000 $0 $0 $532,002 13.2%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $141,778 $138,200 $50,500 $0 $0 -$87,700 -63.5%
 Ins & Legal Contracted Services $9,738 $75,000 $20,000 $0 $0 -$55,000 -73.3%
 Facilities Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $4,527,025 $4,320,450 $4,723,500 $0 $0 $403,052 9.3%

SUPPLIES
 Academic Supplies $50,266 $215,000 $110,000 $0 $0 -$105,000 -48.8%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $50,266 $215,000 $110,000 $0 $0 -$105,000 -48.8%

MISCELLANEOUS $762,449 $30,750 $6,000 $0 $0 -$24,750 -80.5%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $5,339,740 $4,566,200 $4,839,500 $0 $0 $273,302 6.0%

TOTAL EXPENDITURES $6,825,706 $10,262,575 $10,854,211 $0 $0 $592,028 5.8%




 • The increase in contracted services is driven by new software programs for specialized programs and using contracted services
 to cover for difficult to fill vacancies. This is offset where possible by reductions in fees and supplies.

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 SPECIAL EDUCATION AND STUDENT SUPPORT
 Non-Personnel FY27

Account Budgeted Breakdown of Cost
 Amount
Purchased Professional and $50,000 IEP and Mainecare Billing System (EDMS) $18,000
Technical Services Scheduling Software (DM Schedules) $32,000
Employee Training and $27,000 Crisis Prevention Institute Training for Related Services Staff $25,000
Development Services Professional development for Student Suooort Services Staff $2,000
Special Education Contracted $957,000 Additional contracting to ensure that all therapy and related
Services services are provided as per IEPs:
 Speech Therapy $160,000
 Occupational Therapy $50,000
 Physical Therapy $50,000
 Contracted Tutoring and Ed Tech Services $80,000
 Psychology and Board Certified Behavior Analysts $350,000

 Contracted services to cover temporary or unexpected $40,000
 nursing needs for students with complex medical needs:
 Extended School Year Programming $160,000
 Case management of private school students $60,000
 MHP Consultation $7,000
Legal Services $20,000 Administrator consultation with our external legal team as $20,000
 needed, and the deductibles on claims we file in response to
 legal action
Postage $500 Legally required mailing of forms $500
Software / Annual $65,000 Required psychological and academic evaluations $25,000
Subscription New program for Breathe - Character Strong Tier 3 $20,000
 New program for Beach - ACE $20,000
Tuition to Private Source $3,600,000 Tuition for IBP-determined placements at special purpose $3,600,000
Staff Travel $4,000 Special education staff travel mileage between schools as $3,000
 required by their job responsibilities, and some travel to
 professional meetings/conference
 Nurse travel for unexpected coverage or other $1,000
 responsibilities
 Chapter 104 staff travel as required by their assignments $0
General Supplies $75,000 General supplies for special education classes, to be $50,000
 distributed proportionally to schools and programs
 Administrative and classroom materials to support students $2,000
 with 504 plans
 All medical supplies required for nurses in the normal course $20,000
 of business
 Supplies for Extended School Year Program $3.000
Instructional Supplies $35,000 Instructional supplies for special education classes, to be $35,000
 distributed proportionally to schools and programs;
 evaluation materials for specialists




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Superintendent’s Office (Ryan Scallon, Ed.D.)

The Superintendent’s Office provides strategic leadership and vision for the entire school district. This
office ensures that district policies, initiatives, and operations align with the Board’s Policies and the
Strategic Plan. It focuses on equity, instructional excellence, and operational efficiency while
maintaining accountability for student outcomes.

Strategic Plan Initiatives:
 ●​ Clarify central office roles and responsibilities, including decision-making rights, and implement
 improved systems for communication to increase the effectiveness of support for school staff,
 students, and families.
 ●​ Codify shared systems, standard operating procedures, and guidance for schools in order to
 strengthen accountability and responsiveness to schools.
 ●​ Develop, pilot, and scale a community schools model to effectively support students and expand
 access to community partnerships.
 ●​ Expand access to out of school time activities (i.e. sports, clubs, non-academic opportunities
 etc.) and school-wide events across the district so that students' feelings of motivation and
 inclusion increase.


 FY 26 FY 27

 Full Time Equivalent Staff 7.0* 8.0*
*Includes the Foundation for Portland Public Schools and PEA President




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Superintendent
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $632,880 $666,785 $685,330 $0 $0 $18,935 2.8%
 Temporary Salaries $0 $3,267 $3,242 $0 $0 -$25 -0.8%

Total Salaries $632,880 $670,052 $688,572 $0 $0 $18,910 2.8%

Total Benefits $158,394 $146,644 $159,082 $0 $0 $12,438 8.5%

TOTAL SALARIES & BENEFITS $791,274 $816,696 $847,654 $0 $0 $31,348 3.8%

CONTRACTED SERVICES
 PreK-12th Contracted Services $9,332 $48,000 $48,000 $0 $0 $0 0.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $242,434 $0 $0 $0 $0 $0 0.0%
 Ins & Legal Contracted Services $206,911 $153,900 $153,900 $0 $0 $0 0.0%
 Facilities Contracted Services $1,325 $1,325 $1,325 $0 $0 $0 0.0%
 Transport Contracted Services $0 $0 $0 $0 $0 $0 0.0%

TOTAL CONTRACTED SERVICES $460,002 $203,225 $203,225 $0 $0 $0 0.0%

SUPPLIES
 Academic Supplies $12,398 $10,212 $10,212 $0 $0 $0 0.0%
 Operations Supplies $0 $0 $0 $0 $0 $0 0.0%

TOTAL SUPPLIES $12,398 $10,212 $10,212 $0 $0 $0 0.0%

MISCELLANEOUS $35,531 $26,967 $6,310 $0 $0 -$20,657 -76.6%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $0 $0 $0 $0 $0 $0 0.0%

NON SALARY AND BENEFITS $507,931 $240,404 $219,747 $0 $0 -$20,657 -8.6%

TOTAL EXPENDITURES $1,299,205 $1,057,100 $1,067,401 $0 $0 $10,691 1.0%




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Transportation (Ben Lesavoy)

The Transportation Department ensures safe and reliable transportation for students across the district.
It manages bus routes, schedules, and accessibility to support equitable access to education.

Strategic Plan Initiatives:
 ● Design and implement a multiyear transportation plan to support equitable student access.


 FY 26 FY 27

 Full Time Equivalent Staff 44 50




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Portland Public Schools
FY2027 Expenditure Summary
Superintendent Recommended Budget
March 10, 2026

Transportation
 FY27 Finance
 FY25 FY26 FY27 SUPT Comm Rev FY27 Board
 ACTUAL BUDGET REC Mar 10 Mar 23 Apr 14 $ +/(-) v FY26 % +/- v FY26

SALARIES & BENEFITS
 Regular Salaries $2,324,180 $2,312,890 $2,447,574 $0 $0 $134,684 5.8%
 Temporary Salaries $65,096 $11,270 $11,185 $0 $0 -$85 -0.8%

Total Salaries $2,389,276 $2,324,160 $2,458,759 $0 $0 $134,599 5.8%

Total Benefits $704,514 $1,039,973 $934,290 $0 $0 -$105,683 -10.2%

TOTAL SALARIES & BENEFITS $3,093,789 $3,364,133 $3,393,049 $0 $0 $28,916 0.9%

CONTRACTED SERVICES
 PreK-12th Contracted Services $11,226 $42,220 $42,220 $0 $0 $0 0.0%
 SPED Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Adult Ed Contracted Services $0 $0 $0 $0 $0 $0 0.0%
 Ops & Comm Contracted Services $479,472 $459,357 $469,857 $0 $0 $10,500 2.3%
 Ins & Legal Contracted Services $30,793 $43,219 $43,219 $0 $0 $0 0.0%
 Facilities Contracted Services $230,694 $225,000 $250,000 $0 $0 $25,000 11.1%
 Transport Contracted Services $523,001 $865,000 $825,000 $0 $0 -$40,000 -4.6%

TOTAL CONTRACTED SERVICES $1,275,186 $1,634,796 $1,630,296 $0 $0 -$4,500 -0.3%

SUPPLIES
 Academic Supplies $13,465 $10,000 $13,500 $0 $0 $3,500 35.0%
 Operations Supplies $195,337 $255,525 $255,525 $0 $0 $0 0.0%

TOTAL SUPPLIES $208,802 $265,525 $269,025 $0 $0 $3,500 1.3%

MISCELLANEOUS $1,097 $175 $175 $0 $0 $0 0.0%

CAPITAL EQUIPMENT $0 $0 $0 $0 $0 $0 0.0%

DEBT SERVICE $18,628 $17,649 $0 $0 $0 -$17,649 -100.0%

NON SALARY AND BENEFITS $1,503,712 $1,918,145 $1,899,496 $0 $0 -$18,649 -1.0%

TOTAL EXPENDITURES $4,597,502 $5,282,278 $5,292,545 $0 $0 $10,267 0.2%




 129
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To: ​ ​ Portland City Council; Mayor Mark Dion
CC: ​ ​ Danielle West-Chuhta, City Manager; Brendan O'Connell, Finance Director; Sarah Lentz, School Board
 Chair; Sarah Brydon, School Finance and Personnel Committee Chair
From: ​​ Ryan Scallon, Superintendent
Date:​ ​ April 1, 2026
Subject:​ Additional Information on FY27 CIP Request: Districtwide HVAC and Security Cameras

Thank you for the City Council's continued support for safe, warm, and dry school facilities across Portland Public
Schools. Following the School Board's approval and forwarding of the District's FY27 capital needs to the City Council,
the District received a request from Council for additional backup information on the districtwide HVAC request and the
security camera upgrades. This memo provides that additional information and lowers the total overall expense through
the use of additional savings.

Overview
 ●​ The School Board approved FY27 capital projects totaling $5.9 million. That original request included $1.8
 million for Lincoln Middle School HVAC, $400,000 for the Portland High School exhaust system, and $500,000
 for security camera upgrades across multiple schools.
 ●​ At Council's request, the District is providing additional background on the HVAC and camera requests, along
 with clarification on the updated funding plan for Lincoln Middle School.
 ●​ Based on that updated funding approach, the District's revised FY27 capital request is now $5.3 million, with
 $1,099,402 in prior-year funds identified to reduce the total request in new bonds to $4,200,598.

District-Wide HVAC
The districtwide HVAC request reflects one of the District's most significant facilities needs. The most immediate needs
are at Lincoln Middle School and Portland High School. At the same time, the request is structured to allow final project
selection to be informed by facilities condition data, maintenance history, future assessments, and any changes in the
school district’s footprint, so that investment can be directed where it is most needed across the system.

Update on Lincoln Middle School HVAC
 ●​ A piping condition study completed in August 2025 identified deterioration in Lincoln Middle School's heating
 distribution system. The state of the HVAC system is an immediate issue, poses potential safety concerns, and
 may require closing a building for a minimum of 6 months.
 ●​ PPS is working with Harriman to evaluate three replacement approaches, including a potential fossil-fuel-free
 option.
 ●​ Initial engineering and planning work is being funded through Capital Project C25S01, which has approximately
 $750,000 remaining. A portion of those funds is supporting the piping study, engineering evaluation, and any
 additional testing required during the planning phase. The remaining balance will be available to support
 construction of the heating distribution piping replacement.
 ●​ Preliminary planning estimates place the Lincoln project cost a minimum of $1.8 million. Applying the remaining
 funds from Capital Project C25S01 reduces the anticipated additional capital request to approximately $1.2
 million.

Lincoln Funding Summary
 Item Amount
 Preliminary total Lincoln heating project cost $1,800,000




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 Funds available in Capital Project C25S01 $600,000
 Anticipate using $150,000 for the piping study and preliminary work, leaving $600,000
 Updated anticipated additional capital request $1,200,000

Districtwide HVAC Request in the Revised CIP
 School / Project Narrative Approved Budget
 Districtwide HVAC Includes Lincoln Middle School heating project ($1,200,000 net new request $1,600,000
 Systems after use of existing capital funds) and Portland High School exhaust stack
 and failed boiler replacement ($400,000)

Additional HVAC Backup
The backup materials show that the immediate HVAC request is tied to urgent needs at Lincoln Middle School and
Portland High School, while also documenting broader end-of-life HVAC needs across other schools that will require
phased replacement over time.
 Priority Level School / Project Detail Estimated Cost
 Immediate Lincoln Middle School Heating Heating distribution piping is deteriorating; $1,800,000
 Pipe Replacement replacement planning is underway
 Immediate Portland High School Exhaust Replacement needed to correct unsafe venting and $400,000
 Stack and Failed Boiler restore reliable heat
 Replacement
 Upcoming Portland High School - 8 RTUs RTUs are 40 years old and beyond end of life $2,400,000
 Upcoming Talbot School - Digital Controls upgrade $150,000
 Temperature Control Upgrade
 Upcoming Moore Middle School Replace steam heating with hot water gas condensing $4,000,000
 boilers; replace pumps, piping, and controls
 Upcoming Deering High School Heating piping system and automatic temperature $5,000,000
 control replacement
 Upcoming PATHS - Digital Temperature Controls upgrade $200,000
 Control Upgrade
 Upcoming CBHS/PATHS Replace steam heating with hot water gas condensing $5,800,000
 boilers; replace pumps, piping, controls, and univents
 Upcoming King Middle School Replace steam heating with hot water gas condensing $3,500,000
 boilers; replace pumps, piping, and controls

Security Cameras
The camera request supports the replacement and modernization of outdated security cameras across multiple schools.
This includes districtwide replacement of remaining HikVision cameras and targeted additions and upgrades at schools
where there are identified coverage gaps or aging systems.

Camera Request in the Revised CIP
 School / Project Narrative Approved Budget
 Multiple Schools Security Replacement and modernization of outdated security cameras $500,000
 Camera Upgrades

Additional Camera Backup
 School / Scope Detail Estimated Cost




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 Districtwide HikVision Camera Replace remaining HikVision cameras with NDAA-compliant systems to $100,000
 Replacement reduce cybersecurity risk and preserve funding eligibility
 Lincoln / Moore / King Add interior cameras and upgrade exterior cameras to address coverage $200,000
 gaps, aging equipment, and current safety expectations
 Deering / CBHS / PATHS / Add limited cameras and replace aging cameras that no longer provide $200,000
 PHS reliable image quality

Full Revised FY27 CIP Request
 School / Project Narrative Approved Budget
 Central Office Multilingual Continues to need major service; unit is at end of life $200,000
 Wing Rooftop Unit
 Deering High School Replace Existing storefront system is failing and needs replacement $100,000
 Storefront Doors (gym side)
 Districtwide HVAC Systems Includes Lincoln Middle School heating project ($1,200,000 net new $1,600,000
 request after use of existing capital funds) and Portland High School
 exhaust stack and failed boiler replacement ($400,000)
 Peaks Island School Interior / Additional funding required for Phase 2 based on Harriman assessment $200,000
 ADA Renovation
 Portland High School Front Steps uneven and present trip hazards; masonry is crumbling $750,000
 Steps and Masonry Repairs -
 Chestnut Street Entrance
 Lincoln Middle School Gym Roof delaminated in November 2025 and requires replacement $250,000
 Roof Replacement
 PATHS Heating and Ventilation HVAC system is original to the building; new code requires a more $1,550,000
 Unit - Building B robust system with 100% fresh air supply for vocational classes
 PATHS Replace Sanitary Floor Drains and pipes are failing and leaking into the floor below $150,000
 Drains (Auto Garage)
 Multiple Schools Security Replacement and modernization of outdated security cameras $500,000
 Camera Upgrades
 Total Projects $5,300,000

Prior-Year Funds Identified to Reduce New Bonding
 Item Amount
 Total revised FY27 projects $5,300,000
 Prior-year funds identified $1,099,402
 Remaining new bond request $4,200,598

Thank you again for the City Council's continued support for safe, warm, and dry school facilities across Portland Public
Schools.




 Page 193

City of Portland, Maine
 Finance Committee Meetings
 Public Record of Proceedings



Under the Maine Revised Statutes (1 M.R.S. § 403) any public meeting is required to maintain a record.
M.R.S. § 403 further states that required details of the record include:

A. The date, time and place of the public proceeding
B. The members of the body holding the public proceeding recorded as either present or absent; and
C. All motions and votes taken, by individual member, if there is a roll call




M.R.S. § 403 notes that “an audio, video, or other electronic recording of a public proceeding satisfies the
requirements”. The City of Portland has undertaken the expense of recording all City Council meetings
and Council Committee meetings which are live streamed and archived at the following location:

http://www.portlandmaine.gov/129/Agendas-Minutes.

This archive meets the requirement 1 M.R.S. § 403 and is an indisputable record of proceedings which
may be viewed by any member of the public. For any meetings where votes were taken, a summary will
also be prepared and posted as a second page to this attachment.