The Wellesley Public Schools FY'26 School Administration Budget Recommendation . Published on December 6, 2024; presented to the School Committee on December 10, 2024.
School Committee Budget July 1, 2025 thru June 30, 2026 Fiscal Year 2026
Students arrive at Hardy Elementary School.
Govenor Healey visits Wellesley High School.
School Committee Members: Linda Chow, Chair Niki Ofenloch, Vice Chair Sharon Clarke, Secretary Craig E. Mack, Ed.D., Member Christina I. Horner, M.Ed., Member
Students present data at Wellesley Middle School.
Superintendent of Schools: Dr. David Lussier
Wellesley Public Schools 40 Kingsbury Street | Wellesley, MA 02481 781•446•6200 | wellesleyps.org
New lights shine at Hunnewell Field.
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Wellesley Public Schools: Fiscal Year 2026 Budget
Table of Contents Superintendent’s Letter
Superintendent’s Letter ................................................................................................................................1 ASBO Meritorious Budget Award (Fiscal Year 2025).....................................................................................3 Budget Approval Process and Contact Information ......................................................................................5 Budget Document Format .............................................................................................................................5 Compliance Statement ..................................................................................................................................6 Tab 1: Executive Summary School Committee Members.........................................................................................................................9 Central Office Administration........................................................................................................................9 Advancing District Priorities – Equity and Excellence .................................................................................10 Budget Timeline...........................................................................................................................................11 Financial Overview: All Funds......................................................................................................................12 General Fund ..................................................................................................................................13 Cash Capital Fund ..............................................................................................................13 Town of Wellesley .............................................................................................................13 Capital Fund ................................................................................................................. ...... 13 Grant Funds ....................................................................................................................................14 Other Special Revenue (Revolving) Funds......................................................................................14 Special Education Stabilization Fund..............................................................................................14 All Funds Summary for Fiscal Year 2026 ........................................................................................14 Town Costs for School Debt ........................................................................................................................15 Fiscal Year 2026 General Fund Budget ........................................................................................................16 School Committee Budget Guidelines............................................................................................16 Available Revenue Based on Budget Guidelines ............................................................................17 Budget Architecture ....................................................................................................................................18 Significant Changes to the FY’25 Adjusted Budget .....................................................................................19 Fiscal Year 2026 Budget Recap.......................................................................................................19 Health Benefits ...............................................................................................................................21 Revenue Summary .........................................................................................................................22 Proposed Tuition/Fee Changes ......................................................................................................23 What is a Budgeted Offset?............................................................................................................23 Budget Projection ........................................................................................................................................23 Revenue Summary (Historical, Current and Projected) .................................................................24 Expense Summary (Historical, Current and Projected) ..................................................................25 Summary of Balances by Fund Type (Historical, Current and Projected) ......................................26 General Fund Summary ...............................................................................................................................27 Student Enrollment and Projection.............................................................................................................28 Staff Resources ............................................................................................................................................29 Full-Time Equivalents (FTEs) Changes Reflected in the FY’26 Budget............................................30 Property Taxes ............................................................................................................................................. 30 Comparable Community Data .....................................................................................................................31 Per Pupil Expenditures (In-District Only)........................................................................................31
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Tab 2: Organizational Section Town of Wellesley .......................................................................................................................................35 Legal Autonomy ........................................................................................................................................... 36 Information about Wellesley Public Schools...............................................................................................36 Elementary School Attendance Zones ..........................................................................................36 Elementary Transfer Option (ETO) Enrollment (Formerly Open Enrollment) ..............................37 Wellesley Middle School...............................................................................................................37 Wellesley High School...................................................................................................................38 Wellesley School Committee.......................................................................................................................38 Central Office Administration......................................................................................................................39 District Organizational Chart .......................................................................................................................40 District Leadership ....................................................................................................................................... 40 Wellesley Public Schools Strategic Plan ......................................................................................................42 Profile of a Graduate ......................................................................................................................42 Wellesley Public Schools District Strategic Plan (2023-2028)........................................................42 Wellesley Public Schools District Priorities (2025-2026) ...............................................................44 Partner Organizations..................................................................................................................................44 Fiscal Year 2026 Budget Guidelines.............................................................................................................46 Key Factors Affecting the FY’26 Budget ......................................................................................................47 Basis of Accounting .....................................................................................................................................49 School Department Funds ...........................................................................................................................49 Classification of Revenues and Expenditures ..............................................................................................50 Fund Balance Restrictions ...........................................................................................................................53 Relevant Laws, Regulations and Policies .....................................................................................................55 Massachusetts General Laws (MGL).............................................................................................56 Code of Massachusetts Regulations (CMR) ..................................................................................59 School Committee Policies ...........................................................................................................60 Town of Wellesley Policies ...........................................................................................................61 Town of Wellesley Bylaws ............................................................................................................62 Budget Process ............................................................................................................................................62 Operating Budget..........................................................................................................................62 Capital Budgets (Cash Capital and Facility Capital).......................................................................64 Budget Timeline...........................................................................................................................................64 Budget Administration and Management Process .....................................................................................66 Local Revenue Sources ................................................................................................................................68 Tab 3: Financial Section Level Summaries .............................................. ............................................................... ............................. 71 Fund Types...................................................................................................................................................72 General Fund ..................................................................................................................................72 Cash Capital Fund ..............................................................................................................72 Town of Wellesley .............................................................................................................73 Capital Fund ................................................................................................................. ...... 73 Grant Funds ....................................................................................................................................73 Other Special Revenue Fund (Revolving Funds).............................................................................73 National School Lunch Program (NSLP) Fund....................................................................73 Revenue Categories ..................................................................................................................................... 73 General Fund Revenue ...................................................................................................................73
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Wellesley Public Schools: Fiscal Year 2026 Budget
Special Revenue Fund Revenue......................................................................................................74 All-Funds Summary ........................................................................................................... ........................... 74 Revenue Summary (Historical, Current and Projected) .................................................................75 Expense Summary (Historical, Current and Projected) ..................................................................76 Summary of Balances by Fund Type (Historical, Current and Projected) ......................................77 Function Categories ..................................................................................................................................... 78 Object Code Categories ...............................................................................................................................79 Financial Projections ........................................ ............................................................... ............................. 79 General Fund (Operating Only) (Level 2)........................................................................................79 General Fund (Town in Support of Schools) (Level 2) ....................................................................82 Grant Funds (Level 2) .....................................................................................................................82 Other Special Revenue Funds (Level 2) ..........................................................................................84 National School Lunch Program (NSLP) (Level 2) ...........................................................................85 All-Funds Summary (Level 1) ..........................................................................................................86 Other Postemployment Benefits (OPEB).....................................................................................................87 Capital Budget .............................................................................................................................................87 Description of Financial Information Provided ...........................................................................................88 FY’26 General Fund Budget by Category and Type (2 Views) ......................................................91 FY’26 General Fund Budget by Type, Category, and Budget Architecture...................................93 FY’26 General Fund Budget by State Function Code (2 Views) ....................................................95 FY’26 General Fund Budget by Category, Type, and Local Object Code ......................................99 FY’26 General Fund Budget by Type and Local Object Code......................................................105 FY’26 General Fund Budget by Program and Local Object Code................................................109 FY’26 General Fund Budget by Building Pre-School at Wellesley (PAWS) .......................................................................................121 Katharine Lee Bates Elementary School ...........................................................................127 Joseph E. Fiske Elementary School ...................................................................................133 John D. Hardy Elementary School .....................................................................................139 Horatio H. Hunnewell Elementary School ........................................................................147 Otho L. Schofield Elementary School ................................................................................155 Isaac Sprague Elementary School .....................................................................................161 Wellesley Middle School ...................................................................................................169 Wellesley High School .......................................................................................................179 Wellesley Public Schools - District ....................................................................................191 Special Education ........................................................................................................................205 Background .......................................................................................................................205 Overall Statistics ........................................................................................................... ..... 205 In-District Programming .................................................................................................... 2 05 FY’26 Staffing Changes ......................................................................................................207 Historical Out-of-District Statistics....................................................................................207 FY’26 Out-of-District Budget Development ......................................................................208 Out-of-District Rates .........................................................................................................208 Recent Out-of-District Statistics........................................................................................209 Circuit Breaker Funding Formula and FY’26 Projection ....................................................209 FY’26 General Fund Budget by Type and Object Description ...........................................213 FY’26 General Fund Budget by Program and Type ...........................................................215 FY’26 General Fund Budget by Program and Location .....................................................219
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Wellesley Public Schools: Fiscal Year 2026 Budget
Special Revenue Funds Grant Funds .................................................................................................................. ..... 223 Other Funding Sources .......................................................................................224 State Grants ........................................................................................................ 225 Federal Grants ....................................................................................................232 State and Federal Grant Financials.....................................................................251 Private Grants ..................................................................................................... 256 Revolving Funds ................................................................................................................261 Cash Capital .................................................. ............................................................... ...... 285 Town of Wellesley (Schedule 19) ......................................................................................295 Tab 4: Informational Section Summary Information ...............................................................................................................................301 Property Taxes...........................................................................................................................................302 Proposition 2 ½ Override History ..............................................................................................................303 Debt Exclusion ...........................................................................................................................................304 Town Costs for School Debt ......................................................................................................................304 Personnel Resource Allocation..................................................................................................................305 Enrollment Impacts on Staffing ....................................................................................................306 Staff Demographics ...................................................................................................................................307 Staff Profiles .................................................................................................................................307 Average Teacher Salary ................................................................................................................308 Class Size Guidelines..................................................................................................................................309 Comparable Community Data ...................................................................................................................310 Per Pupil Expenditure (In-District Only) .......................................................................................310 Special Education .........................................................................................................................312 Student Enrollment (Current and Projected) ............................................................................................313 Student Characteristics ................................................................................................................315 Dropout Rates ...........................................................................................................................................316 Student Performance Measures ...............................................................................................................317 Mass. Comprehensive Assessment System (MCAS) Next Generation.........................................317 Scholastic Aptitude Test (SAT)......................................................................................................318 American College Test (ACT) ........................................................................................................318 Advanced Placement (AP) Test ....................................................................................................318 National School Lunch Program ................................................................................................................319 Glossary of Terms ......................................................................................................................................320 Education Acronyms ........................................................................................................... ....................... 331 Tab 5: Appendices Appendix A: Staffing Development ...........................................................................................................339 Staffing Budget .............................................................................................................................339 Salary and Other Compensation for School Staff ........................................................................341 Calculating the Salary and Other Compensation Budget .............................................................342 Health Benefits .............................................................................................................................342 Full-Time Equivalency (FTE) and Headcounts ..............................................................................343 Salary Schedules ...........................................................................................................................344 Table A: Fiscal Year 2026 Salary Schedule....................................................................................345 Table B: Distribution of Unit A Full Time Equivalents (FTEs) ........................................................345
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Wellesley Public Schools: Fiscal Year 2026 Budget
Table C: Fiscal Year Unit A Salary Costs ........................................................................................346 Table D: FY’25 and FY’26 Full-Time Equivalent (FTE) and Headcount..........................................347 Appendix B: Enrollment.............................................................................................................................353 Students Enrolled In-District Summary: October 1, 2024 Data....................................................360 All Student Enrollment: October 1, 2024 .....................................................................................361 Elementary Classroom Configuration...........................................................................................362 Cohort Movement: October 1, 2024 ............................................................................................363 District Enrollment History and Projections .................................................................................364 Appendix C: Changes to the FY’25 Adjusted Budget by Category.............................................................367 Appendix D: Program Fees Schedule.........................................................................................................377 Program Fees – Current Fee Structure.........................................................................................378 Tuition Schedule ...........................................................................................................................379 Tuition – Current Fee Schedule ....................................................................................................381 Appendix E: Revenue Summary ................................................................................................................385 Appendix F: Athletics .................................................................................................................................389 Fall Sports .....................................................................................................................................391 Winter Sports ...............................................................................................................................397 Spring Sports ................................................................................................................................403 Other Expenses ................................................ ............................................................... .............. 406 All Seasons ....................................................................................................................................407
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WELLESLEY PUBLIC SCHOOLS 40 Kingsbury Street • Wellesley • Massachusetts 02481 781-446-6200
Dr. DAVID F. LUSSIER Superintendent of Schools
SANDRA A. TRACH Assistant Superintendent, Teaching and Learning
CYNTHIA D. MAHR Assistant Superintendent, Finance and Operations
December 10, 2024
Dear Members of the Wellesley Public Schools Community,
I am pleased to present the Administration’s recommended budget for FY2026. This document reflects the work of our staff at the school and district levels to maintain the Wellesley Public Schools’ commitment to high standards of equity and excellence for all of our students. This budget, for School Year 2025-26, is grounded in the WPS Strategic Plan, which continues to frame the district’s work through four priority areas:
Priority #1: Ensuring high expectations teaching and learning for all students Priority #2: Supporting and strengthening our workforce/high-quality professional learning Priority #3: Building community partnerships and enhancing engagement Priority #4: Improving facilities and optimizing resources
As in prior years, the Administration developed the recommended FY2026 budget using the familiar budget model of maintaining level service, while also proposing investments in the WPS strategic priority areas and other critical needs. Given the realities of increased non-discretionary costs, however, and the budget guidelines adopted by the Town, this proposed budget is primarily a level service budget, allowing us to maintain a consistent standard of service next year based on adjustments such as contractual increases, changes in student enrollment, out-of-district tuition inflation, etc. A key driver of this budget is student enrollment. The district’s elementary enrollment, which has been in decline for more than a decade, has now stabilized, and the district is forecasting that elementary enrollment will begin increasing each year over the next four years. There are no reductions in elementary sections forecasted for FY2026. The middle and high schools are slated to see enrollment declines until larger cohorts of elementary students progress through our K-5 grade levels and begin arriving at the secondary level. This budget includes staff reductions at WMS and WHS calibrated to those student enrollment adjustments. The collective bargaining agreements with the five units of the Wellesley Educators association (WEA) are also an important driver of staffing costs of the FY2026 budget. Competitive compensation remains vital in allowing the district to recruit and retain high quality staff in a very competitive labor market. The result is that rising compensation costs in FY2026 increase the district’s base budget by 3.86 percent before any other proposed adjustments. The Administration is proposing important investments to support the district’s teaching and learning focus. This includes the addition of literacy specialists at the elementary level as well as increasing support for multi-lingual learners. The district is also maintaining its investments in staff training and professional development, which remain critical in supporting and developing our workforce and meeting the needs of our students. In special education, the district is expecting significant increases in expenses related to out-of-district student placements. Students continue to present complex profiles and the district strives to serve as many students as
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possible through its robust, in-district programs. When the district cannot meet these student needs, however, these services must be provided through placements out of the district. Thank you to the many members of the WPS team whose work and voices are reflected in this budget. In particular, I want to recognize the work of Cindy Mahr, our Assistant Superintendent for Finance and Operations, for her award- winning budget document. We understand that this recommended budget is only the beginning of what will be a robust dialogue with the School Committee and other Town leaders to both review our proposals and reconcile the district budget within the full Town-wide budget.
Best regards,
Dr. David F. Lussier Superintendent of Schools
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This Meritorious Budget Award is presented to:
WELLESLEY PUBLIC SCHOOLS
for excellence in the preparation and issuance of its budget for the Fiscal Year 2024 – 2025.
The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria.
Ryan S. Stechschulte
James M. Rowan, CAE, SFO
President
CEO/Executive Director
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Wellesley Public Schools: Fiscal Year 2026 Budget
Budget Approval Process and Contact Information
FY’26 Operating and Capital Budget Presentation December 10, 2024, Zoom Budget Discussion: Staffing, Central Office, K-12, Capital December 18, 2024, Superintendent’s Conf. Room Budget Discussion: Elementary, Middle, High December 18, 2024, Superintendent’s Conf. Room Budget Discussion: Pre-School and Special Education December 19, 2024, Superintendent’s Conf. Room Budget Discussion: General Budget Review December 19, 2024, Superintendent’s Conf. Room School Committee Meeting: Discussion January 7, 2025, Zoom School Committee Meeting: Public Hearing/Discussion January 21, 2024, Zoom
School Committee Meeting: Discussion/Vote January 28, 2025, Zoom School Committee Budget Presentation to Advisory February 5, 2025, TBD
Town Meeting April 1, 2025, Wellesley Middle School Town Meeting (if necessary) April 2, 2025, Wellesley Middle School Town Meeting (if necessary) April 7, 2025, Wellesley Middle School Town Meeting (if necessary) April 8, 2025, Wellesley Middle School Town Meeting (if necessary) April 14, 2025, Wellesley Middle School Town Meeting (if necessary) April 15, 2025, Wellesley Middle School Town Meeting (if necessary) April 28, 2025, Wellesley Middle School Town Meeting (if necessary) April 29, 2025, Wellesley Middle School
The budget document is available on the Wellesley Public School’s website (www.wellesleyps.org) and at the district office (40 Kingsbury Street, Wellesley MA 02481). For additional information or clarification, please feel free to contact us for assistance at:
Dr. David Lussier, Superintendent Ph: 781-446-6210, ext. 5605 E-mail: lussierd@wellesleyps.org
Sandra A. Trach, Assistant Superintendent of Teaching and Learning Ph: 781-446-6210 ext. 5602 E-mail: trachs@wellesleyps.org Cynthia D. Mahr, Assistant Superintendent for Finance and Operations Ph: 781-446-6210, ext. 5611 E-mail: cmahr@wellesleyma.gov
Budget Document Format
Wellesley Public Schools budget strives to align to the Association of School Business Officials (ASBO) Meritorious Budget Award (MBA) structure. The MBA program was designed to establish criteria to ensure the budget document “...provides clarity and transparency on how funds are generated and allocation and offers an opportunity to communicate future budget concerns and challenges. 1 ”
1 Association of School Business Officials (ASBO) Meritorious Budget Award (MBA) checklist.
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Wellesley Public Schools: Fiscal Year 2026 Budget
Information is conveyed through a mix of charts, graphs, and text. There are four required sections: (1) Executive Summary; (2) Organizational; (3) Financial; and (4) Informational. Below is a description of each section. The Executive Summary Section of the budget is designed to provide a stand-alone, ‘liftable’ section with key components of each major section of the budget document: organizational, financial, and informational summarized. The Organizational Section of the budget provides the reader an overview of the structure of Wellesley Public Schools as well as our vision and guiding principles. This section reviews Wellesley Public Schools governance, organizational structure, partnerships, vision statement, strategic plan, account structure and budget process. The Financial Section of the budget is the most detailed section of the budget. Summary and detail revenue and expense information is provided for all fund types. This section is subdivided into four levels. Level one is the summary information for the total budget. This includes all fund types combined. Level two is the summary information for the operating funds. Level three is the summary data for individual funds. The final section, Level Four, summarizes data by administrative unit. The Informational Section of the budget provides the reader a broader context of the Town of Wellesley and Wellesley Public Schools. This section reviews Wellesley’s taxation structure in relation to the property valuations; examines enrollment trends and forecasts; compares financial data with neighboring communities and highlights student achievement data. Since FY’23, the Wellesley Public Schools budget document has received the prestigious Association of School Business Officials (ASBO) International, Meritorious Budget Award. The FY’25 award certificate is included in the document. Compliance Statement The Wellesley Public School system does not discriminate on the basis of race, color, sex, age, gender, gender identity, religion, national origin, limited English proficiency, sexual orientation, disability, or housing status in admission to, access to, employment in, or treatment in its programs and activities. The Wellesley Public School System is committed to maintaining a school environment free of harassment based on race, color, sex, age, gender, gender identity, religion, national origin, limited English proficiency, sexual orientation, disability, or housing status. All district academic and nonacademic programs and events are offered regardless of race, color, sex, age, gender, gender identity, religion, national origin, limited English proficiency, sexual orientation, disability, or housing status. For information regarding Title IX compliance and the Americans with Disabilities Act, contact the Director of Human Resources, Wellesley Public Schools, 40 Kingsbury Street, Wellesley, MA 02481, (781) 446-6210. For information on section 504 compliance, contact the Director of Student Services, Wellesley Public Schools, 40 Kingsbury Street, Wellesley, MA 02481, (781) 446-6210.
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Executive Summary
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Wellesley Public Schools: Fiscal Year 2026 Budget
EXECUTIVE SUMMARY
The Executive Summary section of the budget is designed to provide the reader with an overview of the full budget document. Information from all budget sections (Organizational, Financial, and Informational) will be summarized in this section.
School Committee Members
The School Committee is a legislative body comprised of five members elected to three-year terms. All members serve without compensation. The School Committee has the power to select and to evaluate the superintendent, review and approve the budget, and establish educational goals and policies for the schools in the district consistent with the requirements of law and statewide goals
and standards established by the Board of Education.
Pictured Left to Right: Linda Chow, Niki Ofenloch, Craig Mack, Ed.D., Christina Horner, M. Ed., and Sharon Clarke
Non-Voting Representatives:
Members (Terms):
METCO Representatives
Student Advisory Committee Alex Budson-McQuilken
Linda Chow, Chair (2024-2027) Niki Ofenloch, Vice Chair (2024-2027) Sharon Clarke, Secretary (2024-2025)
Nicole Daley
Dr. Joanne DeSilva Moreira
Sofia Dobado Evelyn Harrison Armita Hamrah Stephanie Xia
Christina I. Horner, M.Ed., Member (2023-2026) Craig E. Mack, Ed.D., Member (2022-2025)
Central Office Administration:
The Central Office Administration includes the Superintendent and seven (7) administrators with district-wide responsibilities.
Position Title: Superintendent
Administrator: Dr. David F. Lussier Sandra A. Trach Cynthia D. Mahr
Assistant Superintendent of Teaching and Learning Assistant Superintendent for Finance and Operations Director of Diversity, Equity, and Inclusion
Dr. Jorge Allen David Turcotte
Director of Human Resources Director of Student Services Director of Educational Technology
Dr. Kathleen Bernklow
Dr. Adam Steiner
Director of Communications and Community Engagement
Sharon Gray
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Wellesley Public Schools: Fiscal Year 2026 Budget
Advancing District Priorities – Equity and Excellence:
Wellesley Public Schools continues to maintain a high level of services to advance our work toward equity and excellence. Below are some of the current priorities and new items funded in the FY’26 Budget that support each priority area. Priority 1: Ensuring High Expectations Teaching and Learning for All Students. 1.1 Meet the learning needs of every student with authentic and relevant learning. 1.2 Strengthen social-emotional learning. 1.3 Instruction that cultivates belonging and inclusion and ensures representation. FY’26 Budget Item FTE Amount Source Repurpose Reading Intervention Paraprofessionals 3.00 $120,567 General Fund Family and Consumer Science Teacher 0.40 $33,998 General Fund Multilingual Language Learner (Teacher and TA) 1.30 $62,986 General Fund Music Teacher (Pre School) 0.20 $16,999 General Fund PreK-22 Out-of-District Team Chair/BCBA 1.00 $88,689 General Fund Priority 2: Supporting and Strengthening Our Workforce / High Quality Professional Learning 2.1: Strengthen, support, and sustain the workforce at every level. FY’26 Budget Item FTE Amount Source Base Salary Adjustments (Steps, Lanes, etc.) 0.00 $3,517,027 General Fund
Priority 3: Building Community Partnerships and Enhancing Engagement 3.1: Community engagement and communication of progress
There are no new expenses in FY’26 related to Priority 3.
Priority 4: Improving Facilities and Optimizing Resources 4.1: Complete elementary building projects. 4.2: Other critical facilities questions. 4.3: Strengthen district sustainability efforts. 4.4: Study start times and scheduling district wide.
FY’26 Budget Item
FTE
Amount
Source
Enrollment Calibration
(8.10) ($668,998) (10.75) ($440,442)
General Fund General Fund
FY’25 Unfilled Positions – Closed
The list above is a brief overview of the FY’26 Budget enhancements and is not an exhaustive list of work being done to support each priority area, much of which is being done through existing resources. The work is ongoing and crosses all areas of the district’s budget. In the Financial Section, greater clarity will be provided about these priority areas.
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Wellesley Public Schools: Fiscal Year 2026 Budget
Budget Timeline
Below is a brief timeline of the most important aspects of the development of the FY’26 Budget. In fiscal year 2026, the cash capital and operating budget followed the same timeline. A more detailed budget timeline is available in the Organizational Section of the budget.
July 2024
FY’25 fiscal year begins on July 1 FY’24 prior fiscal year accounts are closed (all fund types)
August 2024
FY’26 budget timeline drafted (8/1/24) Five-year historical substitute spending reports distributed to Principals (8/12/24) Five-year historical spending reports distributed to Academic Council members (8/12/24) FY’26 draft budget timeline distributed to Academic Council members (8/12/24) Initial enrollment figures are presented to the School Committee (9/3/24) FY’26 budget discussions with Select Board & Town Administration occur (9/13/24) FY’26 five-year cash capital kick-off process (9/11/24) Draft budget guidelines issued by the Select Board at the Inter-Board Meeting (9/24/24) School administrators discuss with Facilities Management Department (FMD) potential future building and maintenance related projects for inclusion in the cash capital 10-year plan. FY’26 budget guidelines issued by Select Board (10/1/24) FY’25 Adjusted Budget presented to School Committee (10/4/23) FY’26 five-year cash capital requests submitted by Academic Council members to the Assistant Superintendent for Finance and Operations (10/8/24) FY’26 draft budget guidelines discussed with the School Committee (10/8/24) School year 2024-2025 enrollment (October 1 Report) presented to School Committee (10/29/24) Program of Studies 2025-2026 changes discussed with the School Committee (10/29/24) FY’26 operating budget requests Submitted by Principals and Central Office Administrators to the Assistant Superintendent for Finance and Operations (10/31/24) Program of Studies 2025-2026 changes voted by the School Committee (11/12/24) Potential Annual Town Meeting (ATM) Warrant Articles discussed/voted (11/19/24) Internal review and deliberation on FY’26 proposed items throughout the month by the Senior Team and Administrative Council FY’26 school operating and cash capital budget request presented to staff (12/9/24) FY’26 school operating and cash capital budget request presented to School Committee (12/10/24) School committee budget workshops (12/18 and 12/19/24) Discussion of FY’26 school operating and cash capital budget at School Committee meetings (1/7/25 and 1/21/25) FY’26 budget public hearing (1/21/25) School committee votes on the FY’26 budget (1/28/25) FY’25 Adjusted Budget voted by School Committee (10/29/23) FY’26 budget guidelines voted by the School Committee (10/29/24)
September 2024
October 2024
November 2024
December 2024
January 2025
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Wellesley Public Schools: Fiscal Year 2026 Budget
February 2025
Presentation of FY’26 School Committee voted budget to the Advisory Committee (2/5/25)
March 2025
Preparation for Annual Town Meeting
April 2025 May 2025 June 2025
Annual Town Meeting: FY’26 Wellesley Public Schools Budget (Article 8) (4/1, 4/2, 4/7, 4/8, 4/14, and 4/15 - Additional Days as Needed)
Enrollment update presented to School Committee (5/27/25)
FY’25 and FY’26 budget updates presented to School Committee (6/24/25)
Financial Overview: All Funds
The FY’26 Budget includes summary and detailed information about all fund types: general fund, grant funds, revolving funds, 1 cash capital fund and Town of Wellesley funds. Local property taxes and state education aid (Chapter 70) are the primary sources of revenue for the general fund. Grant fund revenue can be derived from federal, state, or local grants. Revolving fund revenue is directly related to the purpose of the specific fund. Cash capital funds are operating funds dedicated to non-building capital projects, typically information technology and furniture, fixtures, and equipment (FF&E). Below is an “all in” view of the Wellesley Public Schools budget. Revenues are provided by source and are described below; expenses are provided by state function code and object. An explanation of the state function codes is included in the Financial Section introductory narrative. The first table provides historical, current, and projected revenues by source.
The second table provides historical and current revenue by source and indicates the variance between fiscal years 2025 and 2026.
1 A revolving fund “Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.” Massachusetts Department of Revenue.
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Wellesley Public Schools: Fiscal Year 2026 Budget
General Fund: The general fund is the main contributor of funds to operate the schools. The revenue is derived from three sources: local contribution (property taxes and budgeted offsets) and state education aid (Chapter 70). Chapter 70 figures are not released by the state until mid-winter or early spring. For projection purposes, the district assumes Chapter 70 will be level funded plus $25/per student in additional aid. Since Chapter 70 revenue is paid to the Town of Wellesley and does not go directly to the schools, any change from the revenue assumptions made by the Town would impact free cash figures not the school department directly. Cash Capital Fund: Cash capital funds are budgeted general fund revenues dedicated to smaller equipment or maintenance projects. For FY’26, the Select Board set aside $8.5M for all cash capital projects. The Town’s budget preparation manual includes a definition that the threshold for cash capital items is $10,000. The school’s cash capital account funds new and replacement information technology. When resources allow, the district will also use cash capital funds to replace furniture, fixtures, and equipment (FF&E). This fund is described in the Financial Section under Cash Capital. Town of Wellesley: The Town of Wellesley carries several costs that directly support the schools. Municipalities can make individual decisions about where to budget these shared expenses. The school-related costs covered by the town budget include employee and retiree health insurance, non-professional staff retirement 2 , non-capital building and grounds maintenance, principal and interest debt payments, workers’ compensation, property, and liability insurance, etc. In Wellesley, the budgeting for these items is consistent with other town departments including Police, Fire, and Department of Public Works. When expenses related to the schools are carried in the Town budget, the revenue and expenses are shown as local revenue. These town expenses are described in the Financial Section under Town of Wellesley. Capital Fund: In Massachusetts, school districts cannot incur debt through the issuance of bonds. Therefore, we work collaboratively with Town Departments to advocate for capital projects: building envelope and systems upgrades and replacements; building renovations and replacements; creation, maintenance, and enhancements of playing fields and playgrounds; lighting projects including retrofits; etc. These town expenses are described in the Financial Section under Town of Wellesley.
2 Retirement costs for professional staff are funded through the Massachusetts Teacher’s Retirement Board (MTRB) at the state level.
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Wellesley Public Schools: Fiscal Year 2026 Budget
Grant Funds: The grant fund is comprised of multiple state, federal, and private grants that fluctuate annually. In FY’25, there are 2 state grants, 9 federal grants (current year and carry forward), and 2 private grants. Grants are awarded in one of five methods: entitlement, allocation, continuation, other non-competitive and competitive processes based on the awarding authority. Unspent federal grants funds may be carried forward to be spent in the next fiscal year. Revenue is reflected when grant funds are expended and funds drawn down from the grantor. No carry forward funds are assumed beyond FY’25. More information is available in the Financial Section under Special Revenue Funds: Grants. Other Special Revenue (Revolving) Funds The revolving fund is comprised of 15 separate and distinct accounts including the National School Lunch Program. Each account serves a unique purpose with revenue raised and expenses that align directly to the fund. For instance, the Athletic Revolving Fund earns revenue through gate receipts and participant fees while the expenses incurred support the cost of the Athletic Program. Each revolving fund is described in detail in the Financial Section under Special Revenue Funds: Revolving Funds. Special Education Stabilization Fund (Held by the Town of Wellesley) (Not included in revenue): The Municipal Modernization Bill (Section 24 of Chapter 218 of the Acts of 2016) allowed municipalities to create a Special Education Stabilization Fund as a reserve for future unbudgeted costs related to Special Education. In the 2017 Annual Town Meeting (Article 10), Wellesley residents approved the creation of this fund. Since its inception, the Town of Wellesley has appropriated funds to the stabilization fund from free cash and the re-direction of School Based Medicaid funds. The maximum fund balance by statute is 2% of Wellesley’s actual Net School Spending ($2,030,519 in FY’24). Access to the funds requires a majority vote of both the School Committee and the Select Board. Since these funds require both the Select Board and School Committees approval, the fund information is not included in the table above. The fund is described in the Financial Section under Special Revenue: Revolving Funds. All Funds Summary for Fiscal Year 2026: State function codes allow for consistent reporting to the state when districts each have unique chart of accounts. Wellesley embeds the function codes in the General Fund. For the Grant and Revolving Funds, we have mapped expenses to the appropriate function code. The tables below provide an “all in” view of all expenses related to the schools regardless of funding source. The first table provides historical, current, and projected expenditures by function.
The second table provides historical and current expenditure by function and indicates the variance between fiscal years 2025 and 2026.
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