Newton Public Schools FY27 Digital Budget Book

Newton Public Schools Digital Budget Book FY2027

SCHOOL COMMITTEE BUDGET FISCAL YEAR 2027 JULY 1 ST , 2026 – JUNE 30 th , 2027

WHERE EVERY STUDENT CAN THRIVE

Dr. Anna Nolin, Ed. D. Superintendent of Schools Newton Public Schools

Connect with us:

100 Walnut Street Newton, MA 02460

Phone: 617-550-6000

Website: newton.k12.ma.us

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District Leadership

School Committee

Alicia Piedalue , Chair - Ward 7 Jason Bhardwaj, Vice Chair - Ward 3 Jonathan Greene - Ward 6 Arriana Proia - Ward 1 Ben Schlesinger - Ward 5

Victor Lee - Ward 8 Tamika Olszewsk i - Ward 4

Linda Swain - Ward 2 Mayor Marc Laredo

School District first-level administrative personnel Dr. Anna Nolin Superintendent of Schools & Head Teacher Liam Hurley

Assistant Superintendent, Chief Financial & Administrative Officer

Dr. Ayesha Farag

Assistant Superintendent, Elementary Education

Dr. Eugene Roundtree

Assistant Superintendent, Secondary Education & Special Programs

Casey Ngo-Miller

Assistant Superintendent, Student Services

Dr. Gina Flanagan

Assistant Superintendent, Teaching and Learning

Dr. Joany Santa

Director, Human Resources

Steven Rattendi

Director, Information Technology and Library Services

Christina Maryland, MBA

Director, Communications & Family Engagement

Allison Levit

Director, English Language Learners Program

Kathy Lopes

Director, Diversity, Equity, and Inclusion

Lisa Gilbert-Smith

Director, METCO Program

David Stickney

Director, Facilities

Dr. Katy Hogue

Chief, Data and Research

Jill Murray Grady

General Counsel

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School Leadership

Preschool and Elementary Principals

Kathleen Browning Orla Higgins Averill Diana Guzzi Simone Kotraba Eric Sprung Elizabeth Herlihy Mark Chitty

617 - 559 - 6050 617 - 559 - 9300 617 - 559 - 9330 617 - 559 - 9360 617 - 559 - 9400 617 - 559 - 9450 617 - 559 - 9500 617 - 559 - 9510 617 - 559 - 9540 617 - 559 - 9570 617 - 559 - 9600 617 - 559 - 9630 617 - 559 - 9660 617 - 559 - 6450 617 - 559 - 6480 617 - 559 - 6750

Newton Early Childhood Program Angier Elementary Bowen Elementary Burr Elementary Cabot Elementary Countryside Elementary Franklin Elementary Horace Mann Elementary Lincoln - Eliot Elementary Mason Rice Elementary Memorial Spaulding Elementary Peirce Elementary Underwood Elementary Ward Elementary

Mark Nardelli Maura Morse Jacob Bultema Jamie Yadoff

Andrea Vargas Suzie Talukdar Rebecca Brogadir Anthony Byers KateO ’ Leary

Williams Elementary Zervas Elementary

Middle and High School Principals

Bigelow Middle School Brown Middle School F . A . Day Middle School Oak Hill Middle School Newton North High School Newton South High School

Dr . Dan Green Kimberly Lysaght Jacqueline Mann John Harutunian

617 - 559 - 6800 617 - 559 - 6900 617 - 559 - 9100 617 - 559 - 9200 617 - 559 - 6400 617 - 559 - 6500

Henry Turner Tamara Stras

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Budget Administration

Dr. Anna Nolin ; Superintendent of Schools

Liam Hurley; Assistant Superintendent/Chief Financial & Administrative Officer Alyssa Baringer; Finance Manager Awino Odhiambo; Budget Analyst Janelle Sutherland; Business Operations Coordinator

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Budget Award

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Table of Contents Executive Summary

Budget Message from the Superintendent

2-7

Organizational Section Summary Financial Section Summary Informational Section Summary

9 -13 15 -17 18 -23

Organizational Section

City of Newton: History & Profile

25-26 27-30

Overview of NPS

NPS District Leadership NPS Organizational Chart NPS School Leadership NPS Strategic Plans & Goals

31 33 35

36-38 38-39

Budget Process Policies & Regulations

NPS Basis of Accounting NPS School Fund Types

40-44 44-46 47-49 49-51

NPS Budget Administration & Management Process

NPS Budget Guideline NPS Budget Timeline

Financial Section

Overview of All Fund Types All Fund by Function Category

53-54

Level One – Newton Public Schools All Funds Overview Summary of All Funds

57-58 59-60 61-62

All Funds Revenue All Funds Expenditure

Level Two – Newton Public Schools Operating Budget Overview Summary of Operating Budget

Conditions and Assumptions of the Budget

65-66 67-70 71-73 74-81

NPS FY27 Budget Context

Budget Summaries Budget by Account

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Budget Detail by Responsibility Center Factors of the FY27 NPS Budget

82-139 140-148

Level Three – Newton Public Schools Individual Funds Overview Summary of City of Newton Appropriation

151

NPS Grants Overview Food Services Overview

152-154 155-156 157-162

Fee Based Programs and Revolving Accounts

Financial Section Appendices

Out of District Tuition & Circuit Breaker Reimbursement

164-168 170-269 270-274 277-281 282-285 287-292 293-299 300-303

Budget by Location

Capital Improvement Plan

Staffing FTE Data Health Insurance

Per Pupil Spending Overview

Utilities Overview

Transportation Overview

Informational Section

City of Newton Taxes & Valuation Overview

305-312

City Costs of School Debt

313

Personnel Resource Allocation Detail

314-319 320-324 325-329 330-332

Student Enrollment Detail

Student Achievement & Growth National School Lunch Program Newton Comparison Data Detailed Class Size Data Glossary of Terms & Acronyms

333

334-382 383-393

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EXECUTIVE SUMMARY The executive summary serves as a stand-alone liftable document that presents a comprehensive financial picture of the Newton Public School District in narrative, numeric and graphic form. Information provided here is also included in depth within the appropriate budget sections (Organizational, Financial, and Informational)

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SUPERINTENDENT’S BUDGET MESSAGE

Strategic Vision: Building a Foundation for Every Student The FY27 budget for Newton Public Schools (NPS) is more than a financial ledger; it is a strategic instrument designed to translate the “Portrait of a Learner” vision and our THRIVE 2030 strategic plan into daily educational practice. This budget serves as the foundation for the district’s ultimate mission: building an environment where every student has the tools to thrive. By aligning fiscal resources with this destination, we ensure that every dollar is an investment in student outcomes. The strategic plan guides our Portrait of a Learner initiative, which serves as our North Star and calls us to prioritize inclusive and rigorous learning environments. These community-created goals require us to move beyond basic operations and toward targeted academic interventions that address the diverse needs of today’s students. Every decision we make must advance our district vision of inclusive, rigorous learning environments where every student is known, challenged, and supported. To realize this vision in a volatile economic landscape, the district has adopted a new standard of financial transparency, transitioning to a reporting model that clarifies the full scale of our operations. The Transparency Shift: Transitioning from 'Net' to 'Gross' Reporting A primary objective of this budget cycle is the shift to “Gross” reporting. Historically, NPS focused on the “Net” budget—the allocation requested from the city. However, this approach provided an incomplete picture of the true cost of educating Newton’s students. By moving to “Gross” reporting, we strengthen institutional accountability and ensure the community understands the full cost of operations, which is significantly higher than the city- funded portion alone. This “all-in” approach prevents underrepresentation of our operational complexity and highlights our reliance on diversified funding streams. Currently, operations rely on over $19.55M in funding beyond the local tax allocation. To build taxpayer confidence, we are increasing transparency and providing clearer explanations of our expenses and needs.

The 'Net' vs. 'Gross' Reality (FY26 Baseline) Component

Amount

Type

FY26 Net Budget (City Allocation)

$297.4M

City-Funded

Circuit Breaker / Out-of-District (OOD)

$7.84M

Non-City Funding

Other Grants (IDEA/METCO)

$4.81M

Non-City Funding

Fees (Tuition/Athletics/Building)

$3.55M

Non-City Funding

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Component

Amount

Type

Carryforward

$3.35M

Non-City Funding

Total Non-City Funding Sources

$19.55M

No type listed

Tenure Turnover Savings

$2.67M

Expenditure Reduction

FY26 Gross Budget (All-In Operations) Total Operations Note: Tenure Turnover Savings represent an internal expenditure reduction within the city budget, rather than external revenue, but are critical to bridging the gap between the Net allocation and Gross operational costs. *Free cash adjustment for K-aide support ($0.9M) and 2 additional free cash items that did not lower the budget ($0.2M) $318.5M* Demonstrated Fiscal Discipline: $4.0M+ in Validated Reductions The FY27 budget reflects sustained efforts to improve efficiency and modernize operations. Over recent years, NPS has implemented reductions, staffing adjustments aligned with enrollment trends, and policy changes that generate recurring savings. These efforts ensure the district remains a high-performing, financially responsible organization while continuing to prioritize student outcomes. Efficiency Milestones (FY24–FY27) • Post-Override Reductions (FY24): Executed $1.2M in total operational reductions following the failed override, including a role optimization of 5.50 FTE (Assistant Principals, Literacy specialists, and IT staff) and smart procurement cuts in software and athletics. • Data-Driven "Right-Sizing": Adhering to a strict 1:30 ratio of staff reductions to enrollment decline. o FY26: Net reduction of 10 Elementary Teachers (813k) and 2 Middle School Teachers (162k). o FY27 Projection: Reduction of 7 Elementary Teachers o Policy Modernization: Phasing out non-contractual Medicare Part B premium reimbursements for retirees, yielding $1.2M in annual recurring savings starting in FY22. • Internal Innovation: Implementation of the Williams Reflection Classroom, generating $217k in annual recurring savings. Through these measures and strengthened fee collections, NPS is on a path of "Strategic Savings & Revenue Generation" projected to reach a cumulative value of over $3.3M by FY30 . While these internal efficiencies are significant, they have been necessitated by historical funding gaps that have now reached a critical threshold.

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Performance Benchmarking: Efficiency and Competitive Positioning NPS utilizes peer district comparisons who are demographically and economically aligned to validate our fiscal health. The data indicates that Newton is delivering top-tier academic results with mid-tier funding, operating at a significantly lower growth rate than its peers.

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The Resource Gap and the COVID Relief Differential While peers accelerated investment post-COVID, Newton’s growth remained conservative. Between FY19 and FY24, Newton’s Total Budget CAGR was 3.8% , compared to the peer average of 5.93%. Even when viewed by Per Student Budget CAGR, Newton’s 6.0% growth lags behind the 6.27% average of high-spending peers. This "Resource Gap" was exacerbated by a strategic mismatch in COVID relief spending. While peer districts utilized ARPA/COVID funds for academic intervention and mental health recovery, Newton’s funds were largely directed by the City toward vaccine bonuses and HVAC maintenance. This decision deferred the essential costs of student recovery into the current operating budget, creating the intense financial pressure we face in the FY27 cycle. The FY27 Initial Recommendation: A Sustainable Path to Level Service Prior to the 2027 budget season, the Superintendent evaluated five budget models ranging from "Cuts & Reductions” to a full "Thrive Budget.” Recognizing the constraints of City finances, the Superintendent bypassed the 8-9% models to propose a sustainable Net City Request of $317.3M (6.7% increase) . Thus, my initial recommendation for this budget season was level services (6.7% increase) –simply not wanting to degrade our programs for children, and realizing what a huge request this is for our city. However, a level service request addresses current needs, and the additions of Day Reflections and Bridge special education program expansions dictated by current resident needs. What is “Level Service” and Why is a “Level Service” Budget So High? Critical Budget Drivers and Uncontrollable Costs A “Level Service” budget maintains the same programs, staffing levels, and services available in FY26 for FY27, adjusted for enrollment. While it introduces no new programs, it still costs more due to inflationary pressures and contractual obligations. The primary cost drivers in the FY27 cycle are contractual salary increases and rising benefit costs, both of which are growing at rates that outpace standard inflation.

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Benefits Growth Analysis Benefit Type

FY26

FY27

% Increase

Health Insurance

$43,155,275

$47,406,801

9.9%

Medicare Payroll Tax

$3,015,254

$3,184,440

5.6%

Total Benefits

$47,849,220

$52,259,009

9.2%

Non-Personnel Expense Trends Historically, NPS managed non-personnel growth at a modest 3.0% (FY19–FY26). However, specific categories are now rising rapidly: Contract Services (30.3%) - Highest increase mainly due to substitutes Tuition (18.5%) : More students coupled with increased rates and student needs Utilities (15.4%) : Driven by higher delivery and supply rates as well as additional consumption due to larger school campuses and universal air conditioning requirements. FY27 Recommendation The Superintendent initially proposed a 6.7% increase to sustain Level Service and meet essential program needs. This proposal balanced fiscal responsibility with the need to preserve educational quality and required student services. Final School Committee Approved Budget of 314,57 4 ,126 (5.75%) After numerous meetings with the mayor and the executive team, the School Committee, the school Central Staff team, and many public meetings, the School Committee directed me to put forth a budget to balance with the mayor’s allocation while also keeping one of the key pillars of the Thrive vision- namely 8.0 Middle School Math Specialists. This entailed a series of further reductions and risks assumptions that are detailed below, that are part of the many trade-offs in this challenging budget year. Below please find the cost drivers that made reductions necessary despite a healthy allocation from the city. To add new math programming and support on top of that necessitated even more reductions to current programs as resources.

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Conclusion: The Resolution and Achievement of FY27 Budget Season Our mayor offered the district a 5.75% increase over last year’s budget and the school committee directed me to work within that number AND to provide one step toward our THRIVE 2030 strategic plan goals relating to our academic program. The School Committee’s approved 5.75% increase represents less than the required amount to preserve Newton’s current programs and services and move forward the implementation of expected new programs long desired by the district. This budget forced cuts, staffing reductions in the magnitude of $3.8M including: cuts in the following areas: • Diversity, equity and inclusion coordination, • Sustainability and long-range planning coordination, • Mental and behavioral health and services coordination and consultation, • Business office, ELL curriculum coordination and HR office staffing • Custodial and administrative assistant units. The adoption of the mayor’s allocation also meant that in order to balance the budget, the district must:

• use additional revolving account revenues, one time city funding and • assume increased risk related to actual cost vs. projected cost.

While I understand the fiscal finality of this allocation offer and why the school committee had to adopt it, I do not recommend it as the budget required to serve our children best. I do understand that we are one part of a larger Newton ecosystem of needs across the city and this budget is historic in its allocation to the students of Newton. Despite these challenges, this budget achieves the following for our students: • Adds time to the elementary Wednesday school day schedule to ensure a full-seated lunch period of 20 minutes on half days • Places the Calculus project funding partially within the district operating budget (previously grant funded) • Adds math summer school programming for students below grade-level • adds team and special education program teachers to the F.A. Day and Bigelow Middle schools and • Preserves the tools and staffing needed to run our Yondr cell phone pouch program at our middle schools (to comply with Newton and likely state policy on bell-to-bell bans on student personal devices in schools). • Preserves class sizes all K-8 schools at the level of the FY 26 budget. While reductions had to be made to fit into this budget allocation, we prioritized not cutting or impacting the direct student experience, and we have been able to achieve that. This proposal balances the reality of City finances with the non-negotiable mission of providing a rigorous learning environment where every student is known, challenged, and supported.

Dr. Anna Nolin Superintendent and Head Teacher

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Organizational Section Overview The city of Newton, located eight miles west of Boston, was settled in 1639 and incorporated in 1873. As of 2025, Newton was home to 88,978 residents across 13 villages. The city remains primarily suburban with strong schools, open spaces, and attractive neighborhoods. Its economy is service-oriented, led by education, health, and professional sectors, supporting over 46,000 jobs. With cultural assets, excellent municipal services, and an Aaa credit rating, Newton is recognized as a highly desirable community to live and work in. The city provides a complete range of municipal services including education, public safety, public works, recreation, library, cultural and health and human services. Newton Public Schools is a department of the City of Newton. Since it is not an independent entity, the district does not have the authority to levy taxes, issue bonds or incur debt. For this reason, the district receives most of its revenue through the City’s general fund. The Newton Public School District comprises one (1) integrated preschool, fifteen (15) elementary schools, four (4) middle schools, two (2) high schools, two (2) alternative high school programs and students in out-of-district special education schools. In Newton, students in kindergarten through grade 5 are in elementary schools; grades 6 through 8 are in middle schools; and grades 9 through 12 are in high schools. Resident elementary, middle, and high school students are assigned to their neighborhood schools. As of October 30, 2025, district had a total enrollment of 11 603 students which included 11496 students in the regular K-12 program and 107 students in the alternative high school programs. In 2025–26, Newton Public Schools is projected to serve about 11,700 students

Map showing the city’s location within the state.

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Governance: Newton School Committee The Newton School Committee is the district’s governing body and consists of nine voting members: one member elected citywide from each of Newton’s eight wards, and the mayor, who serves ex officio. Members serve two-year terms and may not serve more than four consecutive terms (eight years total). Each elected member receives an annual stipend of $7,750. The School Committee derives its authority from the Constitution of the Commonwealth of Massachusetts, from statute, and from the regulations of the State Board of Education, operating in accordance with M.G.L. Chapters 71 and 41. Under the Education Reform Act of 1993, the Committee has the power to select and terminate the Superintendent, to review and approve the budget for public education in the district, and to establish educational goals and policies consistent with law and statewide standards.

Ward

Member

Role

Ward 1 Ward 2 Ward 3 Ward 4 Ward 5 Ward 6 Ward 7 Ward 8

Arrianna Proia Linda Swain

Member Member

Jason Bhardwaj Tamika Olszewski Ben Schlesinger Jonathan Greene

Vice Chair

Member Member Member

Alicia Piedalue

Chair

Victor Lee

Member

Citywide Mayor, Ex Officio Newton School Committee, FY27 budget adoption. Members are listed in the front matter of this budget document. First-Level Administrative Personnel Name Position Dr. Anna Nolin, Ed.D. Superintendent of Schools & Head Teacher Liam Hurley Assistant Superintendent, Chief Financial & Administrative Officer Dr. Ayesha Farag Assistant Superintendent, Elementary Education Dr. Eugene Roundtree Assistant Superintendent, Secondary Education & Special Programs Casey Ngo-Miller Assistant Superintendent, Student Services Dr. Gina Flanagan Assistant Superintendent, Teaching and Learning Dr. Joany Santa Director, Human Resources Steven Rattendi Director, Information Technology and Library Services Marc Laredo

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Name Position Christina Maryland, MBA Director, Communications & Family Engagement Allison Levit Director, English Language Learners Program Kathy Lopes Director, Diversity, Equity, and Inclusion Lisa Gilbert-Smith Director, METCO Program David Stickney Director, Facilities Dr. Katy Hogue Chief, Data and Research Jill Murray Grady General Counsel A full organizational chart by position and title appears in the Organizational Section of this budget document.

Overview of District Strategic Plan and Goals

THRIVE 2030 Strategic Plan THRIVE 2030 is the district’s five-year roadmap for ensuring that every student is known, supported, challenged, and prepared to thrive in school and beyond. The plan rests on a straightforward premise: the district’s values guide the budget, and the strategic plan turns those values into action. THRIVE 2030 is anchored in Newton’s Portrait of a Learner competencies — including adaptability, empathy, and a learner’s mindset — and organizes the district’s work into four focus areas. Focus Area Description

Ensure every classroom is academically strong, emotionally safe, inclusive, and responsive to student needs through aligned curriculum, common assessments, strong teaching, and a districtwide Multi-Tiered System of Support (MTSS). Strengthen communication with families and deepen partnerships across the city through clearer communication standards, inclusive outreach, the Welcome Center and Family Academy, and connections with alumni and community partners. Align budgets to the strategic plan, modernize technology, improve facilities and accessibility, strengthen long-range financial planning, and pursue grants and partnerships supporting innovation. Recruit, develop, and retain excellent staff through leadership development, professional growth, staff well-being, and equitable hiring and retention practices.

1. Learning and Well-Being

2. Community Engagement

3. Financial Resources, Facilities, and Technology

4. Human Resources

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District-Wide Goals Each year the district identifies annual goals, developed by the Superintendent and reviewed by the School Committee, which operationalize the strategic plan: • Goal 1: Foster Supportive and Joyful Learning Environments . The desired outcome is to create a welcoming, inclusive environment where all students and staff feel valued, connected, nourished, and prepared to learn. Objectives include strengthening MTSS and student intervention plans, addressing chronic absenteeism in accordance with DESE guidance, and deepening student connection to school and district culture. • Goal 2: Provide Culturally Responsive, High Quality, Rigorous Instruction for All. The desired outcome is to ensure all students engage in grade-level work that is culturally relevant, real-world connected, and guided by high expectations. Objectives include reducing opportunity gaps using the 5-D expectations for student engagement, building instructional leadership capacity, and implementing educator evaluation training and accountability. • Goal 3: Ensure Equitable Access to Effective Educators . The desired outcome is to develop and maintain a diverse, culturally responsive, well- prepared educator workforce. Objectives include unified PK–22 teacher evaluation practices, tracking and reporting teacher attendance trends, and coordinated reduction of staff absenteeism in partnership with the Newton Teachers Association. • Goal 4: Optimize District Planning, Technical and Business/Financial Operations. The desired outcome is to develop strategic, financial, operational, and data models that support the district within the City of Newton’s municipal processes. Objectives include executing the Portrait of a Learner process, delivering a five-year strategic planning report to guide district goals and spending, and evaluating and enhancing food service operations.

Full goals, objectives, and success measures are provided in the Organizational Section.

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Budget Process and Timeline Under School Committee Policy DB, the annual budget is the financial expression of the educational program of the district. Public school budgeting in Massachusetts is governed by legislation, state regulation, and local School Committee requirements. The Superintendent serves as budget officer with responsibility for budget preparation, presentation, and administration, and may delegate portions of this responsibility to staff. The fiscal year runs July 1 through June 30 (Policy DBB). Under Policy DBG, the School Committee votes a final budget amount following a public hearing, which is then presented to the City Council. The mayor has authority by law to increase or decrease the total appropriation, and the Council has the right to decrease the total appropriation, but neither may alter the individual line items comprising it. Where the appropriation differs from the Committee’s vote, the School Committee must review line items, so the total coincides. Period Activity

School Committee reviews the multi-year budget forecast and Fiscal and Operations reports on the financial status of the district. Grant award acceptance reports are ongoing throughout the year. Human Resources and Business, Finance & Planning (BFP) complete the staffing reconciliation process, comparing actual FTEs to budgeted FTEs to establish the base budget for the next fiscal year. Principals submit staffing analysis and budget recommendations. Budget guidance documents are prepared and distributed to principals and departments. Central Staff and principals meet on programmatic improvements, restructuring, and efficiencies, and develop a list of program, service, and staff reductions if required. Budget templates, departmental expense budgets, FTE verification files, and per-pupil allocation worksheets are distributed. Principals submit student achievement trend analyses with resource recommendations. Budget program and adjustment decisions are finalized. FY27 Budget Guidelines receive first read at the School Committee. Budget workshop held with City Council, Mayor, and School Committee to discuss priorities. BFP develops the budget spreadsheet, book sections, and appendices, and finalizes all components of the Superintendent’s Proposed Budget. Draft budget presented to the School Committee; adjustments follow. Public hearing, School Committee deliberation and vote, and presentation to the City Council.

November – June

November

Mid-November – December

November – January

January

February – March

March – April

July FY27 budget commences. Summarized timeline. The detailed budget calendar and budget administration and management process appear in the Organizational Section.

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Financial Section Overview For the FY27 school year, the City of Newton proposed budget for NPS is $314,574,126 and includes a $17.1 Million increase, or 5.75%, over the FY26 budget of $297,469,623. Both total amounts include the Education Stabilization Account as well as grossing up the one-time funds in FY26 of $4.5 M in the NPS Base budget. Salaries and benefits make up approximately 87% of o the NPS budget. NPS initially presented a budget that was $2.75 million over and above the budget allocation currently provided by the city. After a thorough and collaborative process, the School Committee voted on a budget of $314,574,126, which is an increase of $17.1 million, or 5.75% from FY26. The budget balances with the mayor’s allocation for the school department. The School Committee arrived at its proposal after carefully reviewing enrollment trends, analyzing staffing and programmatic requests from our Superintendent, school leaders, community members and families; seeking revenue and efficiencies within our system; ensuring we were meeting our contractual obligations; and meeting the social, emotional, and academic needs of our students. Furthermore, the School Committee prioritized strengthening the middle school math program by adding eight math specialist positions—two at each middle school. These specialists will provide targeted support to students who are not yet meeting benchmarks while also enhancing rigor and creating learning opportunities for students ready for greater challenges

FY26 ADJUSTED BUDGET

FY27 BUDGET

FY23 ACTUAL FY24 ACTUAL FY25 ACTUAL

$259,928,734 $269,344,344

$281,641,899 $296,221,388 $314,574,126

Base Budget Allocation

$295,998

$813,499

$1,883,772

$1,248,236

Continued Appropriations from Prior Year

$260,224,732 $270,157,843

$283,525,671 $297,469,624 $314,574,126

Total Available Funds

What NPS Used: Net Salaries

$182,885,427 $189,287,629

$199,061,464 $213,367,819 $223,870,967

$40,059,555 $36,466,250

$40,304,744 $38,681,698

$43,429,661 $39,786,310

$47,874,371 $36,131,940

$51,973,183 $38,729,976

Benefits

Non-Personnel Expenses Total Needs & Uses:

$259,411,232 $268,274,071

$282,277,435 $297,374,130 $314,574,126

Carryforward Continued Appropriations

$813,499

$1,883,772

$1,248,236

$95,493

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Balanced Budget In 2026-27, the Newton Public School district is projected to serve approximately 11,538 students in an integrated preschool, fifteen elementary schools, four middle schools, two high schools, two alternative high school programs, and placements in out-of-district special education schools. The FY27 City’s Proposed Budget allocation is $314,574,126 and includes a $17.1 Million increase, or 5.75%, over the FY26 budget of $297,469,623. Both total amounts include the Education Stabilization Account as well as grossing up the one-time funds in FY26 of $4.5 M in the NPS Base budget. Salaries and benefits make up approximately 87% of o the NPS budget. NPS initially presented a budget that was $2.75 million over and above the budget allocation currently provided by the city. After a thorough and collaborative process, the School Committee voted on a budget of $314,574,126, which is an increase of $17.1 million, or 5.75% from FY26. The budget balances with the mayor’s allocation for the school department. The School Committee arrived at its proposal after carefully reviewing enrollment trends, analyzing staffing and programmatic requests from our Superintendent, school leaders, community members and families; seeking revenue and efficiencies within our system; ensuring we were meeting our contractual obligations; and meeting the social, emotional, and academic needs of our students. Furthermore, the School Committee prioritized strengthening the middle school math program by adding eight math specialist positions—two at each middle school. These specialists will provide targeted support to students who are not yet meeting benchmarks while also enhancing rigor and creating learning opportunities for students ready for greater challenges The FY27 School Committee Approved budget accomplishes the following:  Assumes the full cost of Full Day Kindergarten Aides  Adds funding for YONDR pouches at the Middle School  Adds 15 minutes at the elementary school day on Wednesdays  Funding for Bridge and Reflections Staff (2.0 FTE)  Adds 2.0 Teachers to Bigelow for enrollment and student need  Adds 8.0 Math specialists as part of our Thrive vision and commitment to MTSS (Multi-Tiered Systems of Support) and funds the Calculus Project and a Summer Math program  Includes Paraprofessionals required by students IEP in FY26  Funds contractual rate increases and rising benefit and non-salaried expenses  We are also pleased to have one time funding support from the mayor’s office of $325,000 to purchase Science Curriculum. This funding is not embedded into the NPS budget. However, difficult decisions were needed to be made, both to meet the mayor’s allocation and fund the vision of the School Committee and Superintendent on our Path to Thrive. Those difficult directions resulted in a reduction or shift of 23.85 FTE.

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MULTI-YEAR BUDGET OVERVIEW

NEWTON PUBLIC SCHOOLS ALL FUNDS SUMMARY

Summary of Balances by Fund Type

FY26 ADJUSTED BUDGET

FY23 ACTUAL

FY24 ACTUAL FY25 ACTUAL

FY27 BUDGET

General Fund / Operating Budget

Revenue Expenses

$260,224,732 $270,157,843 $259,411,232 $268,274,071

$283,525,671 $282,277,435 $1,248,236 $38,840,947 $38,840,947 $16,855,963 $13,505,961 $3,350,002 $5,283,668 $5,283,668 $0

$297,469,624 $297,374,130

$314,574,126 $314,574,126

$95,494

Surplus / (Deficit)

$813,500

$1,883,772

City of Newton and Cash Capital

Revenue Expenses

$36,888,691 $36,888,691

$37,486,004 $37,486,004

$44,332,421 $44,332,421

$45,662,394 $45,662,394

Surplus / (Deficit)

State Grants

Revenue Expenses

$14,118,095 $10,569,577 $3,548,518 $6,250,290 $6,250,290

$13,934,132 $8,905,971 $5,028,161 $9,031,024 $9,031,024

$16,593,527 $15,178,020 $1,415,507 $4,751,439 $4,751,439

$15,017,433 $16,101,926 ($1,084,493) $4,448,698 $4,448,698

Surplus / (Deficit)

Federal Grants

Revenue Expenses

Surplus / (Deficit)

Private Grants

Revenue Expenses

$274,646 $274,646

$291,876 $291,876

$540,977 $540,977

$225,656 $225,656

$205,800 $205,800

Surplus / (Deficit)

National School Lunch Program

Revenue Expenses

$4,057,621 $4,057,621

$4,610,918 $4,610,918

$6,077,971 $6,077,971

Surplus / (Deficit)

Other Special Revenue

Revenue Expenses

$8,638,198 $8,638,198

$9,477,040 $9,477,040

$11,038,981 $11,038,981

$11,400,150 $11,400,150

$11,742,155 $11,742,155

Surplus / (Deficit)

All Fund Summary

Revenue Expenses

$330,452,273 $344,988,837 $326,090,255 $338,076,904

$362,164,178 $357,565,940 $4,598,238

$380,850,788 $379,339,788 $1,511,001

$397,728,576 $398,813,069 ($1,084,493)

Surplus / (Deficit)

$4,362,018

$6,911,933

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Informational Overview

Property Valuations and tax rate The city of Newton relies heavily on local revenue sources to fund the public schools. In 1980, Proposition 2½ was passed by the voters of the Commonwealth of Massachusetts which restricts how much a city/town can raise property taxes. The law requires that the annual increase of the tax levy for the City of Newton must not exceed 2 1⁄2 percent of the prior year’s tax levy, in addition to the total amount attributable to taxes raised from new real property growth and redevelopment.

The table below summarizes Newton’s property valuations & tax rate. City of Newton: Property Valuations & Tax Rates Category FY20 FY21 FY22 FY23 FY24

FY25

FY26

Population

88,863 88,100 87,900 88,415 87,453 88978

90700

Residential value

$28.6B $28.9B $31.1B $33.7B $37.1B $38.6B

$41.1B

Commercial value

$2.50B $2.54B $2.59B $2.65B $2.59B $2.56B

$2.58B

Industrial value

$203M $212M $200M $215 M $231M

$231M

$239M

Personal value

$472M $483M $484M $505M

$581M

$608M

$633M

Total Valuation

$32B

$34B

$37B

$40B

$42B

$44.5B

Res. Tax Rate/$1000 Val $10.44 $10.76 $10.52 $10.18 $9.76

$9.80

$9.69

Com Tax Rate/$1000 Val $19.92 $20.12 $19.95 $19.07 $18.33 $18.34 $18.06 Newton’s property tax rates are well below the median property tax rate per $1,000 of assessed value. According to the Massachusetts Department of Local Services, Newton’s residential tax rate for 2022 was $10.52, making Newton the 53rd lowest out of 351 communities, putting it in the lowest 15% for residential tax rates by assessed value. Despite a comparatively low residential tax rate, Newton’s high valuation for single family properties computes to one of the higher average single family tax bills across the state of Massachusetts. The median assessed value of a single-family home is approximately $1.76M. In the fiscal year 2027 1 , the City of Newton proposed a $578.6M budget of which the city projects a property tax levy of $477.2M. Like most cities and towns in Massachusetts, Newton relies on local revenue sources like property taxes which make up 83% of total City of Newton revenue in the annual budget. The school department budget has been allocated $314M or 54% of the City of Newton budget.

1 City of Newton FY27 Budget

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City Costs for School Debt The issuance of debt is a function of the city and cannot be granted to the School Department. However, school officials work in collaboration with the City to prioritize needs and hence, fund projects that benefit all city departments. The City Finance team and Executive office recommend different sources of funds to be used to cover different projects that are voted on based on the city’s financial guidelines and outlook. In the annual DESE report to the state, the school department reports all school related debt as part of the end of year report submission. In FY26, the debt payments are estimated to total $22.6M on previously issued debt that is directly related to school projects. A summary of school related principal and interest debt payments over the past 10 years is shown below.

In FY25, Newton’s general fund debt service accounted for 5.06% of the city’s $525 budget. In FY26’s recommended city budget, debt & interest accounts for 5.06% or $28.8M of the $547M budget. Of this total debt service payments budgeted, NPS accounts for $22.6M or 78%. Additional information on the City’s debt can be found on the City’s Website under Comptroller. The city expenses are described in the Comptroller Section under the City of Newton.

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Student Enrollment Trend & Forecasts Newton Public Schools reports student enrollment and demographic data to the Massachusetts Department of Elementary and Secondary Education (MA DESE) three times a year: October 1, March 1, and Year End. The October 1 numbers are used to determine staffing for the budget on an annual basis.

The figure below reflects Kindergarten through Grade 12 enrollments.

ACTUAL PROJECTION FY23 FY24 FY25 FY26 FY27 FY28 FY29 FY30

SCHOOL

Angier

376

384

383

381

379

388

376

Bowen

360

355

325

336

327

331

337

Burr

368

355

350

336

333

329

318

316

Cabot

442

428

414

378

353

363

354

364

Countryside

372

360

369

368

364

376

396

421

Franklin

363

349

320

299

272

263

265

266

Horace Mann

357

360

351

342

331

327

324

325

Lincoln-Eliot

338

328

336

355

348

354

343

348

Mason-Rice

332

334

321

310

301

296

279

282

Memorial-Spaulding

397

369

342

356

339

337

341

Peirce

241

236

249

245

256

273

283

299

Underwood

221

242

253

251

241

245

246

243

Ward

194

212

186

202

198

201

215

205

Williams

231

215

211

198

191

204

217

241

Zervas

406

399

389

394

386

391

383

TOTAL ELEMENTARY

4,998 4,926 4,809 4,746 4,644 4,666 4,687 4,747

Bigelow

445

425

448

462

518

497

520

484

Brown

750

732

713

698

690

716

712

Day

920

868

860

830

846

814

773

733

Oak Hill

657

648

649

654

625

638

605

604

TOTAL MIDDLE

2,772 2,673 2,670 2,644 2,679 2,665 2,614 2,533

Newton North

2,110

2135 2,117 2,080 2,004 1,974 1,977 2,016

Newton South

1,837

1862 1,898 1,865 1,891 1,859 1,871 1,855

TOTAL HIGH SCHOOL

3,947 3,997 4,015 3,945 3,895 3,833 3,848 3,871

GRAND TOTAL

11,717 11,596 11,494 11,335 11,218 11,164 11,149 11,151

The Newton Public Schools K-12 enrollment was 11,335 students on October 1, 2025, a decrease of 159 students, or -1.4%, from last year. In FY26 enrollment is projected to decline -

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1% (-117 students) from last year for a projected enrollment of 11,218. This is the eight year of a decline in enrollment in Newton. The state has also experienced an enrollment decline of -4% statewide from eight years ago; however, the state overall experienced a slight increase in enrollment this year compared to last year (+0.1%). Newton’s projections for next year indicate a decline in enrollment of 117 students to 11,219 (a decline of -0.9%). This decline is relatively consistent across levels. Elementary schools are projected to decline by -0.9% (-42 students), middle schools are projected to decline by -0.9% (- 25 students), and high schools are projected to decline by -0.8% (-31 students). The Projection methodology this year follows the typical cohort survival ratio methodology utilized by Newton Public Schools, a commonly used projection methodology among school districts throughout the country. Personnel Resource Allocation To deliver quality education to our students, we need our staff. Staffing resources are determined each year based on enrollment projections, citywide programming needs and school and/or grade level specific factors provided by school principals and the student services department. A summary of staffing resources over the past four years, the current year, and projected for next year:

FY27 APPROVED FTE

CHANGE FY26 TO FY27

ACTUAL FTE'S