Operating Budgets – Special Education Fund - Berrien Regional Education Service Agency (RESA)

2026-27 Budget

REVENUE	2025-26 FINAL as AUDITED June 2026	2026-27 INITIAL June 8, 2026	2026-27 AMENDED February , 2027	2026-27 AMENDED June , 2027
Local		30,219,103
State		15,302,433
Federal		8,645,374
Income Trans/Other		600,000
Total Revenue		54,766,910
Beginning Fund Equity		16,979,050
Total Available		71,745,960

EXPENDITURES
Administration Center		27,280,646
Administration Center Improv.		900,000
Bertrand Innovation Center		41,975
Bertrand Innovation Center Improvements		647,162
Blossomland Learning Center		9,870,287
Blossomland Learning Center Improvements		40,000
Lighthouse Education Center		8,560,419
Lighthouse Improvements		1,324,100
Juvenile Center		576,932
Transportation Center		5,034,506
Transportation Center Improv.		0
Total Expenditures		54,276,027
Transfers In (Out)		0
Fund Equity Available		17,469,933
Rev - Exp		490,883

REVENUE	2024-25 FINAL as AUDITED June 2025	2025-26 INITIAL June 16, 2025	2025-26 AMENDED February 9, 2026	2025-26 AMENDED June 8, 2026
Local	27,759,656	29,108,300	29,312,367	28,484,226
State	16,822,291	15,223,895	15,851,504	18,497,271
Federal	5,940,668	8,490,005	8,645,374	11,746,883
Income Trans/Other	590,182	600,000	600,000	600,000
Total Revenue	51,112,797	53,422,200	54,409,245	59,328,380
Beginning Fund Equity	17,451,141	18,849,526	15,138,694	15,138,694
Total Available	68,563,938	72,271,726	69,547,939	74,467,074

EXPENDITURES
Administration Center	27,374,849	25,146,566	26,901,172	28,454,117
Administration Center Improvements	1,142,746	862,500	862,500	932,382
Bertrand Innovation Center	0	124,318	104,275	122,441
Blossomland Learning Center	9,541,659	9,503,789	9,519,044	10,515,248
Blossomland Learning Center Improvements	80,091	170,000	169,319	75,627
Lighthouse Education Center	8,611,063	8,491,648	8,348,679	9,089,787
Lighthouse Education Center Improvements	770,315	750,000	938,761	1,121,376
Juvenile Center	604,455	852,118	564,552	635,113
Transportation Center	4,629,934	4,160,000	4,910,586	5,211,805
Transportation Center Improvements	220,131	250,000	250,000	30,528
Total Expenditures	52,975,244	50,310,938	52,568,889	56,188,424
Transfers In (Out)	(450,000)	0	0	(450,000)
Fund Equity Available	15,138,694	21,960,788	16,979,050	17,828,650
Rev - Exp	(2,312,447)	3,111,262	1,840,356	2,686,956

REVENUE	2023-24 FINAL as AUDITED June 30, 2024	2024-25 INITIAL June 10, 2024	2024-25 AMENDED January 13, 2025	2024-25 AMENDED June 16, 2025
Local	26,017,462	27,833,839	27,971,966	27,480,595
State	17,235,979	16,706,667	15,768,719	17,096,756
Federal	9,378,887	8,448,890	8,323,005	8,548,241
Income Trans/Other	804,363	350,000	600,000	600,000
Total Revenue	53,436,691	53,339,396	52,663,690	53,725,592
Fund Equity	13,557,115	15,644,027	17,451,141	17,451, 141
Total Available	66,993,806	68,983,423	70,114,831	72,387,573

EXPENDITURES
Administration Center	25,466,913	26,119,064	27,370,104	26,851,613
Administration Center Improv.	390,605	900,000	900,000	1,163,000
Bertrand Innovation Center	0	0	60,608	39,941
Blossomland Learning Center	9,237,799	9,399,386	8,855,682	9,133,719
Blossomland Remodel Proj.	120,585	0	0	91,000
Lighthouse Education Center	9,090,271	9,413,165	8,188,029	7,995,288
Lighthouse Improvements	158,299	800,000	800,000	475,000
Juvenile Center	765,977	710,331	800,883	601,890
Transportation Center	4,312,216	4,090,000	4,090,000	4,245,050
Transportation Center Improv.	0	200,000	200,000	220,000
Total Expenditures	49,542,665	51,631,946	51,265,305	50,816,501
Fund Equity Available	17,451,141	17,351,477	18,849,526	20,360,232
Rev - Exp	3,894,026	1,707,450	1,398,385	2,909,091

REVENUE	2022-23 FINAL as AUDITED June 30, 2023	2023-24 INITIAL June 12, 2023	2023-24 AMENDED January 22, 2024	2023-24 AMENDED June 10, 2024
Local	24,794,426	23,313,571	24,913,707	25,482,203
State	15,640,497	13,316,775	14,424,080	16,231,128
Federal	8,760,343	8,184,000	8,414,797	9,383,110
Income Trans/Other	536,150	325,000	325,000	515,000
Total Revenue	49,731,416	45,139,346	48,077,584	51,611,441
Fund Equity	9,996,538	13,557,115	13,557,115	13,557,115
Total Available	59,727,954	55,402,703	61,634,699	65,168,556

EXPENDITURES
Administration Center	22,586,885	22,192,397	24,316,412	25,733,932
Administration Center Improv.	--	--	--	398,500
Blossomland Learning Center	8,761,881	8,213,016	8,688,066	9,229,737
Blossomland Remodel Proj.	1,848,266	230,000	163,138	113,524
Lighthouse Education Center	8,113,297	7,909,019	8,252,470	8,910,956
Lighthouse Improvements	--	1,784,000	600,000	250,000
Juvenile Center	780,318	735,367	763,329	744,141
Transportation Center	4,080,192	3,640,000	3,840,000	4,014,900
Transportation Center Improv.	--	0	200,000	108,809
Total Expenditures	46,170,839	44,703,800	46,823,416	49,504,499
Fund Equity Available	13,557,115	13,992,661	14,811,284	15,664,057
Rev - Exp	3,560,577	435,546	1,254,169	2,106,942

REVENUE	2021-22 FINAL as AUDITED June 30, 2022	2022-23 INITIAL June 13, 2022	2022-23 AMENDED January 23, 2023	2022-23 AMENDED June 12, 2023
Local	23,203,239	22,935,261	22,902,675	22,892,431
State	11,367,308	12,041,755	13,135,126	14,675,883
Federal	7,768,181	8,020,000	8,680,279	8,687,194
Income Trans/Other	398,008	300,000	325,678	417,213
Total Revenue	42,736,736	43,297,016	45,043,758	46,672,721
Fund Equity	10,094,557	8,981,491	8,981,491	10,263,357
Total Available	52,831,293	52,278,507	54,025,249	56,936,078

EXPENDITURES
Administration Center	21,135,070	22,252,415	21,835,403	22,443,065
Blossomland Learning Center	8,060,572	7,929,459	8,189,281	8,226,810
Blossomland Remodel Proj.	1,964,868	500,000	600,000	1,162,544
Lighthouse Education Center	7,529,136	7,554,374	7,760,597	7,964,769
Lighthouse Improvements	--	1,750,000	900,000	305,592
Juvenile Center	723,029	737,542	902,111	715,948
Transportation Center	3,422,080	3,576,500	3,574,500	3,602,900
Total Expenditures	42,834,755	44,300,290	43,761,892	44,421,629
Fund Equity Available	9,996,538	7,978,217	10,263,357	12,514,449
Rev - Exp	(98,019)	(1,003,274)	1,281,866	2,251,092