Finance Committee

Regular Meeting

Portland, ME · March 26, 2026

Minutes

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.

Agenda

Packet

Remote Joint City/School Finance MEMBERS Committee Meeting Agenda Councilor April Fournier, Chair Thursday, March 26, 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/87914420461?pwd=C9HDcJHUDP3bG8uHQWegWzaLTHkrXx.1 Passcode:721655 Phone one-tap: +19292056099,,87914420461#,,,,*721655# US (New York) +13017158592,,87914420461#,,,,*721655# US (Washington DC) Join via audio: +1 929 205 6099 US (New York) +1 301 715 8592 US (Washington DC) +1 305 224 1968 US Webinar ID: 879 1442 0461 International numbers available: https://portlandmaine-gov.zoom.us/u/kcIfPWDiYN 1. Introductions 2. FY26 Municipal Budget Update At the meeting the Committee will receive a brief presentation from the City Finance Director Brendan T. O’Connell on the status of the FY26 municipal budget. This is a discussion item only; no action is scheduled at the current meeting. 1 Page 1 3. Presentation of FY27 Portland Public Schools Superintendent’s Budget (JOINT ITEM) At the meeting the Joint City/School Finance Committee will hear a presentation from Portland Public Schools (PPS) Superintendent Ryan Scallon on the proposed 2026- 2027 school year budget. Questions will be taken on the presentation and responses will either be provided at the current meeting or compiled for response at the Thursday, 4/2 Joint City/School Finance Committee meeting. This is a discussion item only; no action is scheduled at the current meeting. 4. Future Meeting Dates and Topics 1. Thursday, April 2, 2026 - Second Joint City/School Finance Committee Meeting i. Follow up Q&A on FY27 Portland Public Schools Superintendent’s Recommended Budget ii. Presentation from External Auditors - 6/30/25 Audit Results iii. Preview of CIP Amendments scheduled to be taken up at 4/13/26 City Council meeting 2. Monday, April 13, 2026 - Presentation of City Manager’s Recommended Budget to City Council 3. Tuesday, April 14, 2026 - Finance Committee City Budget Review Begins 4. Thursday, April 16, 2026 - Finance Committee City Budget Review Continues 5. Tuesday, April 28, 2026 - Finance Committee City Budget Review Continues, Committee Vote to Recommend PPS Board Recommended Budget to Full Council 6. Thursday, April 30, 2026 - Finance Committee City Budget Review Continues, Committee Vote to Recommend City Budget to Full Council 5. Adjournment 2 Page 2 FY 2027 Budget March 26, 2026 Page 3 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 4 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 5 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 6 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 7 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 8 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 9 1 This year, we saw a decline in economically disadvantaged students and multilingual learners. Enrollment Over Time by Student Subgroup 8 Page 10 9 Page 11 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 12 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 13 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 14 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 15 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 16 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 17 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 18 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 19 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 20 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 21 2. Our Budget Process and Important Changes in FY27 Page 22 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 23 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 24 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 25 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 26 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 27 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 28 3. FY27 Revenues and Expenses Page 29 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 30 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 31 FY27 Local Budget 3 30 Page 32 3 Our K-12 programming will see a signiﬁcant drop in state funds this year. FY27 Projected Revenue - All Revenue Streams 31 Page 33 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 34 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 35of 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 36 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 37 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 38 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 39 4. Tax Implications Page 40 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 41 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 42 5. PPS Finance Co Action Page 43 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 Page 44 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 45 increase for homeowners. 6. Calendar Page 46 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 Page 47 Questions Page 48 Portland Public Schools Fiscal Year 2027 Superintendent Recommended Budget March 10, 2026 Page 49 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 50 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 Page 51 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 Page 52 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 Page 53 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 Page 54 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 55 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 56 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 Page 57 Fiscal Year 2027 Revenues 10 Page 58 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 Page 59 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 Page 60 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 Page 61 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 Page 62 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 63 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 64 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 Page 65 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 66 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 Page 67 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 68 Fiscal Year 2027 Roll Forward Budget 21 Page 69 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 Page 70 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 71 Fiscal Year 2027 Summary of Expenses 24 Page 72 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 73 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% 26 Page 74 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% 27 Page 75 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% 28 Page 76 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% 29 Page 77 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 30 Page 78 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 31 Page 79 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 Page 80 Fiscal Year 2027 School-Based Expenses 33 Page 81 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 Page 82 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 Page 83 36 Page 84 37 Page 85 38 Page 86 39 Page 87 40 Page 88 41 Page 89 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% 42 Page 90 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 Page 91 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. 44 Page 92 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 93 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. 46 Page 94 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 95 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. 48 Page 96 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 97 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. 50 Page 98 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 Page 99 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. 52 Page 100 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 Page 101 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. 54 Page 102 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 Page 103 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 Page 104 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 Page 105 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 Page 106 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 Page 107 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. 60 Page 108 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. 61 Page 109 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. 62 Page 110 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. 63 Page 111 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. 64 Page 112 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. 65 Page 113 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. 66 Page 114 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. 67 Page 115 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. 68 Page 116 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. 69 Page 117 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. 70 Page 118 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. 71 Page 119 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. 72 Page 120 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. 73 Page 121 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. 74 Page 122 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. 75 Page 123 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. 76 Page 124 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. 77 Page 125 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. 78 Page 126 Fiscal Year 2027 Department-Based Expenses 79 Page 127 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: 80 Page 128 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% 81 Page 129 82 Page 130 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 83 Page 131 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 84 Page 132 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. 85 Page 133 86 Page 134 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 87 Page 135 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. 88 Page 136 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 89 Page 137 0 90 Page 138 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. 91 Page 139 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 92 Page 140 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. 93 Page 141 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 94 Page 142 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. 95 Page 143 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 96 Page 144 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 97 Page 145 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. 98 Page 146 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 99 Page 147 100 Page 148 101 Page 149 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 14 102 Page 150 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. 103 Page 151 104 Page 152 105 Page 153 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 10 106 Page 154 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. 107 Page 155 108 Page 156 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 38.2 109 Page 157 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. 110 Page 158 111 Page 159 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 10 112 Page 160 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. 113 Page 161 114 Page 162 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 17.8 115 Page 163 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. 116 Page 164 117 Page 165 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 118 Page 166 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. 119 Page 167 120 Page 168 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 50 121 Page 169 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. 122 Page 170 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 123 Page 171 124 Page 172 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 125 Page 173 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% 126 Page 174 127 Page 175 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 50 128 Page 176 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 Page 177 130 Page 178