Community Budget Update from the Superintendent and Board of Trustees

Putting together an annual school budget is a complex process, and we want to provide our community with a clear and transparent update regarding the financial outlook for the 2026/2027 school year. The Board had three budget sessions with in-depth discussions on the best way to approach balancing the 2026/27 budget. 

The Economic Challenge: Flat Funding & Rising Costs

Our district is currently facing financial pressures caused by flat funding at both the state and federal levels combined with rising operational costs. We also experienced a decrease in support units.

Stagnant Funding: The state has not increased discretionary funding for the last two years, and federal funding has also remained flat.

The Cost of Inflation: While funding has remained the same, the cost of goods, services, utilities, insurance, food service, and daily operations continues to increase. As operational costs rise, fewer discretionary dollars are available to support additional staffing. This is why many districts across Idaho are having to make staffing adjustments to maintain balanced budgets.

Loss of Support Units: The state funds school districts based on Average Daily Attendance (ADA), which generates what are called “support units.” Districts receive projected support unit numbers in the spring to begin building the following year’s budget, but final numbers are not confirmed until August.

For the current school year, the district was initially projected to receive 60 support units. However, the final allocation was reduced to 58 support units. For the upcoming 2026/27 school year, we have built our budget based on 58 support units. This reduction in funding is significant and combined with increasing operational and food service costs, has resulted in the need for budget adjustments.

Staffing Reductions and Adjustments

The 58 support units funded by the state generate funding for 59 certified FTE (teachers). However, the district currently employs 69 teachers across all schools and programs. To maintain the long-term financial stability of the district, we must bring staffing levels closer in line with state-funded allocations.

To address this gap, the district will make the following structural adjustments for the 2026/27 school year:

Certified Staff (Teachers): Each school building will reduce one certified FTE position. To minimize the impact on current employees, most of these reductions will occur through attrition, meaning positions created by resignations, retirements, or transfers may not be replaced.

Classified Staff: The district will also reduce some classified positions to better align staffing levels with available funding.

The required hours to be eligible for benefits are also being revised.

To provide a clearer picture of current staffing levels compared to state-funded allocations, below is the breakdown of projected teaching FTE for next year:

• Popplewell Elementary School  Actual FTE: 27 | Funded FTE: 20.35

• Buhl Middle School  Actual FTE: 14 | Funded FTE: 13.48

• Buhl High School  Actual FTE: 19 | Funded FTE: 19.79

• Special Education  Actual FTE: 6 | Funded FTE: 5.19

  
  

Classroom Impact & Student Ratios

While staffing adjustments are necessary, the district remains committed to maintaining manageable classroom environments and supporting student learning. Based on projected enrollment for next year, teacher-to-student ratios are expected to remain at reasonable levels:

• Popplewell Elementary School  559 students / 27 teachers | 21:1 ratio

• Buhl Middle School  280 students / 14 teachers | 20:1 ratio

• Buhl High School  373 students / 19 teachers | 20:1 ratio

  
  

(Note: These ratios include all certified teachers for each building except special education teachers or pupil services staff. It does not mean that each class will have that ratio as grade levels and courses vary)

Superintendent Salary Comparison 

The superintendent’s contract salary for the 2025/26 school year is $126,210. This salary will remain unchanged for the 2026/27 school year. The superintendent’s contract was negotiated separately in February and in order to remain competitive with other districts, the Board approved additional benefits for the superintendent.

Below is a comparison of superintendent salaries among several neighboring school districts in our region for reference:

• Castleford  $110,376

• Filer  $152,358

• Gooding  $136,700

• Hagerman  $150,000

• Kimberly  $145,782

• Murtaugh  $115,000

• Richfield  $120,000

• Wendell  $135,000 

  
  

We understand that conversations about budgets and staffing adjustments can create concern and uncertainty. These decisions were not made lightly. Throughout this process, our focus remains on supporting students, maintaining strong educational programs, and being responsible stewards of district resources.

Thank you for your continued support of the Buhl School District, our staff, and our students.