===PAGE 1=== ===PAGE 2=== Who Are the Students of Monty Tech? Enrollment by Race/Ethnicity (2024-25)% of DistrictRace3.1African American1.4Asian19.2Hispanic0.0Native American72.5White0.1Native Hawaiian, Pacific Islander3.8Multi-Race, Non-Hispanic% of DistrictTotal StudentsSpecial Population Sub-Group(2024-25)6.185First Language not English1.622English Language Learner27.1380Low-income15.1212Students With Disabilities37.5526High NeedsEnrollment by Gender (2024-25)District663Female725Male15Non-Binary1403**Based on October 1 reportTotal (2024-25)CITY/TOWN OF RESIDENCE61Ashburnham33Ashby105Athol43Barre342Fitchburg143Gardner9Harvard168Holden35Hubbardston97Lunenburg8Petersham22Phillipston27Princeton10Royalston60Sterling76Templeton76Westminster80Winchendon8Out of District (Students who moved after initial enrollment)1403*Total: ===PAGE 3=== What Vocational Programs Does Monty Tech Offer? Engineering TechnologyAdvanced ManufacturingGraphic CommunicationsAuto Body & Collision RepairHealth OccupationsAuto TechnologyHouse CarpentryBusiness TechnologyHVAC & Property MaintenanceCabinetmakingInformation TechnologyCAD/DraftingMasonryCosmetologyPlumbingCulinary ArtsVeterinary ScienceDental AssistingWelding & Metal FabricationEarly Childhood EducationElectrical ===PAGE 4=== Always Mindful of Limiting Expenditures Once again, Monty Tech continues todemonstrate fiscal awareness andconstraint as our school district rankslow in per pupil expenditures whencompared to our colleagues at theothe vocational and agriculturalschools across the Commonwealth.In fact, in FY24, Monty Tech ranked 24th out of 28 in per pupil expenditures.Maintaining a highly regardedreputation for academic andvocational excellence, while ensuringour students learn in state-of-the-arttraining facilities, with industry-standard resources, while operatingon a budget with minimal per pupilspending is made possible by thenumerous grants awarded annually. Expenditures Per PupilDistrict(Total Expenditures)$37,310Minuteman Reg. Voc. Tech.$31,733Keefe Reg. Voc. Tech.$30,527Greater Lawrence Reg. Voc. Tech.$30,293Shawsheen Valley Reg. Voc. Tech.$30,021South Shore Reg. Voc. Tech.$29,174Assabet Valley Reg. Voc. Tech.$29,016Greater New Bedford Reg. Voc. Tech.$28,585Cape Cod Reg. Voc. Tech.$28,156Norfolk County Reg. Agricultural$27,356Northeast Metropolitan Reg. Voc. Tech.$27,346Franklin County Reg. Voc. Tech.$27,334McCann Reg. Voc. Tech.$27,245Blue Hills Reg. Voc. Tech.$26,919Upper Cape Cod Reg. Voc. Tech.$26,913Pathfinder Reg. Voc. Tech.$26,824Greater Lowell Reg. Voc. Tech.$26,254Old Colony Reg. Voc. Tech.$25,699Greater Fall River Reg. Voc. Tech.$25,627Blackstone Valley Reg. Voc. Tech.$25,496Southeastern Reg. Voc. Tech.$25,463Tri-County Reg. Voc. Tech.$25,186Whittier Reg. Voc. Tech.$25,028Bristol County Agricultural$24,907Montachusett Reg. Voc. Tech.$24,622Bristol-Plymouth Reg. Voc. Tech.$24,046Nashoba Valley Reg. Voc. Tech.$23,871Essex North Shore Agr. & Tech. $23,693Bay Path Reg. Voc. Tech. ===PAGE 5=== Update of Annual Grant Awards $125,875$360,775$525,000$25,000$210,412$645,054$537,715$489,257$323,160$701,588$1,815,850$1,934,702$1,684,000$3,681,900 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25$25,000.00Municipal Local Cybersecurity Program Grant$839,000.00CVTE Partnership Planning/Implementation Grant$75,000.00Equitable Access Grant$1,200,000.00Massachusetts Clean Energy Center$132,900.00Young Adults with Disabilities Grant$440,000.00Anonymous Donor/Grant Agency$970,000.00Career Technical Initiative Round 10$3,681,900.00Total - ===PAGE 6=== Using Grants for New Equipment & Renovations Cosmetology Furnishings Engineering Renovations New Culinary Appliances & Pizza Oven Auto Body Spray Booth New Rooftop Units Heavy Equipment Simulators ===PAGE 7=== Recognition of MVP Academy The N. Central MA Chamber of Commerce selected Monty Tech’s MVP Academyto serve as the final stop for its annual Regional Manufacturing Tour for state and local officials. In addition, in January, Monty Tech was awarded the Community Enhancement Award. The award “is awarded to organizations and initiatives that have contributed significantly to the development and strengthening of our region through major construction projects, infrastructure improvements, economic development efforts, or impactful community programs.” In October, Monty Tech was honored to host a MA STEM Week event as we were joined by Lt. Gov. Kim Driscoll, Sec. of Educ. Patrick Tutwiler, Undersec. of Labor Josh Cutler, Spec. Asst. to the Comm. Regina Robinsonand other dignitaries. Our guests toured the facility, met with our students and shared information about workforce training opportunities.Lt. Gov. Driscoll also shared that Monty Tech was chosen to receive a Skills Capital Grant award of $500,000 to support the launch of the MVP Plumbing Program in 2026. Last spring, after 18 months of renovations to a former warehouse in Fitchburg, Monty Tech was thrilled to be joined by numerous state and local officials, fellow educators and industry partners as the newest workforce training center, MVP Academy, held its grand opening. The facility will now host secondary-level training for high school students and adult education classes including Career Technical Initiative courses in Electrical, House Carpentry and – starting this fall – Plumbing. ===PAGE 8=== Addressing an Overdue Renovation •Feb. 24th– Bids close •Feb. 25th– Capital & Finance subcommittees meeting•March 4th–Present winning bid to full committee•June 2026 – October 2026 - Construction•Oct. 14, 2025 - Schematic Design •Nov. 11, 2025 - 75% Design Documents •Nov. 14, 2025 - Wetland Reports •Jan. 22, 2026 – Project bid advertised •Jan. 28, 2026– Bid posted with addendum Est. CostCategory$278,517General Conditions$269,514Site Preparation/Erosion Control$977,677Synthetic Turf Field Construction$655,175Synthetic Track Construction$136,220Concrete Turf Anchor Curb$185,660Fencing/Safety Netting$89,200Track Equipment - Sand Pits, Vault Boxes$54,000Athletic Equipment - Benches, goals, etc.$676,362Bleachers - Press Box, Elevator, sound$50,000Scoreboard$23,140Concrete Walkways$225,000Retrofit and Relocation - light poles$3,620,465Overall subtotal -$362,046Contingency (10%) -$3,982,511Total - On April 4, 2025, officials from the Massachusetts Interscholastic Athletic Association visited Monty Tech to inspect the condition of our track regarding hosting meets. The conclusion of that inspection was that our track had significant structural concerns, and it was deemed unusable. This meant we were no longer able to hold events, so all meets in the spring were held at away facilities. As we considered repairs, we noted that the surrounding bleachers (used for competitions and graduation) are the original bleachers from 50+ years ago. The only conclusion was that a full renovation of our athletic complex – bleachers, track and field (football, lacrosse, soccer, etc.) – was necessary. The source of our funding will be a tax-exempt municipal lease. ===PAGE 9=== Monty Tech New Lottery-Based Admissions Process Like all regional vocational school districts, based on the new DESE requirements, Monty Tech will be accepting students via a lottery process. All applicants will have up to two opportunities to have their name entered in the lottery. Names will be drawn electronically for all 18 communities, and students will be accepted based on the selection order. Town quotas will remain in place based on percentage of school attending children. There will be an additional full lottery to fill unused seats in towns. With applications due on March 1st, this year’s lottery will occur on ===PAGE 10=== Post Graduation Plans for the Class of 2025 OtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceAgriculture and Natural Resources0.0%0.0%95.0%5.0%200014051Animal Science0.0%0.0%95.0%5.0%200014051Total0%0%70%0%25%5%Percentage of ClusterOtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceArts & Communication0.0%5%86%10%210011172Graphic Communications0.0%5%86%10%210011172Total0%0%52%5%33%10%Percentage of ClusterOtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceBusiness and Consumer Services0.0%0.0%80.0%20.0%10005032Business Technology0.0%0.0%57.9%42.1%19007048Cosmetology0.0%0.0%65.5%34.5%2900120710Total0%0%41%0%24%34%Percentage of ClusterOtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceEducation0.0%0.0%77.8%22.2%9000072Early Childhood0.0%0.0%77.8%22.2%9000072Total0%0%0%0%78%22%Percentage of ClusterOtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceHealth Services0.0%0.0%85.7%14.3%14009032Dental Assisting0.0%7.4%92.6%0.0%270121140Health Occupations0.0%4.9%90.2%4.9%410130172Total0%2%73%2%17%5%Percentage of ClusterOtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceHospitality & Tourism0.0%7.7%61.5%30.8%13002164Culinary Arts0.0%7.7%61.5%30.8%13002164Total0%0%15%8%46%31%Percentage of Cluster ===PAGE 11=== Post Graduation Plans for the Class of 2025 OtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceInformation Technology Services0.0%0.0%100.0%0.0%12004080Information Technology0.0%0.0%100.0%0.0%12004080Total0%0%33%0%67%0%Percentage of ClusterOtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceTransportation0.0%13.3%40.0%46.7%15011157Auto Body & Coll. Rep.11.8%23.5%11.8%52.9%17220229Auto Technology6.3%18.8%25.0%50.0%322313716Total6%9%3%9%22%50%Percentage of ClusterOtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceManufacturing, Engineering & Technology0.0%28.6%64.3%7.1%14043061Adv. Manufacturing0.0%7.1%57.1%35.7%14004145CAD/Drafting0.0%6.7%86.7%6.7%150110031Engineering Technology0.0%0.0%6.3%93.8%160010015Welding & Metal Fab.0.0%10.2%52.5%37.3%59051811322Total0%8%31%2%22%37%Percentage of ClusterOtherMilitary/ Tech%College %Workforce %TotalOtherMilitary4yr CollegeTech. School2yr CollegeWorkforceConstruction6.3%6.3%31.3%56.3%16101149HVAC & Property Maintenance0.0%11.1%44.4%44.4%18015138Cabinetmaking12.5%0.0%62.5%25.0%16206044Masonry0.0%6.3%43.8%50.0%16005128House Carpentry4.3%17.4%21.7%56.5%231143113Electrical0.0%5.3%5.3%89.5%190100117Plumbing3.7%8.3%33%54.6%108432161559Total4%3%19%6%14%55%Percentage of ClusterOtherMilitary4yr CollegeTech. School2yr CollegeWorkforce3446121131382118Overall Total ===PAGE 12=== Supporting Our Adult Learners Fall, 2025 Service Delivery by Town for Continuing. Ed. Annual Cont. Ed. EnrollmentSpringFall2361,102FY20392607FY21400703FY22393883FY237121,054FY245581,017FY25TBD1,046FY26Completed Adult Ed. Workforce Programs Ongoing Adult Ed. Workforce ProgramsCareer Technical Initiative20 Graduates1Previous Rounds25 Graduates377 Graduates587 Graduates813 GraduatesAutomotiveCohort 16 GraduatesCohort 2Sen. Connelly Workforce Success Grant ===PAGE 13=== Celebrating Our Regional Employer Partnerships Monty Tech continues to benefit from the wonderful support of our regional industry partners, as our student placements in co-operative education learning opportunities is on another record-breaking pace. After shattering the annual record for placing our juniors and seniors with employers in 2024-25, we are currently on another record-breaking pace. We are so thankful for the efforts of our vocational instructors, local employers and, especially, Kim Curry, our Co-op Coordinator. ===PAGE 14=== Supporting Our Cities & Towns Examples of Monty Tech Community Projects 2025-2026•Auto Body/Collision Repair repaired water leaks in a cruiser for the Petersham Police Department. •CAD/Drafting & Design designed an addition for the Phillipston Animal Control facility.•Electrical installed the wiring for an HVAC Mini-Split and HVAC & Prop. Maintenance installed the ductless heating system for the Baldwinville American Legion.•Culinary Arts provided baked goods to the Salvation Army. They also provided food for the Westminster Senior Center holiday party.•Masonry students did brick restoration in Winchendon as well as the instillation of patio pavers at the Clark Memorial building.•Graphic Communications printed yearbooks for Ruggles Lane in Barre.•Electrical and Plumbing have been helping to renovate the Raymond School in Royalston•JROTC provided support for the Blacksmith Festival and the Friends of Veterans 5K in Fitchburg, and Heroes Live Forever in Westminster. With MVP Academy opening last April, our construction programs have been freed up, and we are open to potential renovation partnerships. Please feel free to reach out Brian Williams, our Director of Vocational Programs (Williams.brian@montytech.net) if you think that there is a local project that would not only provide our students with a learning opportunity but also support your community needs. ===PAGE 15=== Supporting Our Communities and Families in Need ===PAGE 16=== FY27 Foundation Budget RatesAdministrationInstructional LeadershipClassroom & Specialist TeachersOther Teaching ServicesProfessional DevelopmentInstructional Materials, Equipment & TechnologyGuidance & Psychological ServicesPupil ServicesOperations & MaintenanceEmployee Benefits/Fixed ChargesSpecial Education TuitionTotal, All Categories1 Pre-school234.97 424.36 1,945.84 499.05 76.96 281.62 226.58 56.31 540.34 1,036.80 0.00 5,322.832 Kindergarten half-day234.97 424.36 1,945.84 499.05 76.96 281.62 226.58 56.31 540.34 1,036.80 0.00 5,322.833 Kindergarten full-day469.93 848.74 3,891.69 998.14 154.00 563.28 453.16 112.67 1,080.67 2,073.56 0.00 10,645.844 Elementary469.93 848.74 3,891.63 998.14 154.02 563.28 453.16 168.97 1,080.67 2,073.56 0.00 10,702.105 Junior/Middle469.93 848.74 3,424.65 718.52 166.94 563.28 453.16 276.02 1,171.58 2,239.93 0.00 10,332.756 High School469.93 848.74 5,036.23 598.16 161.88 901.24 472.52 636.49 1,135.97 1,977.51 0.00 12,238.677 Vocational469.93 848.74 8,561.64 598.16 267.63 1,577.15 472.52 636.49 2,126.02 2,488.68 0.00 18,046.968 Special Education in-district3,243.28 0.00 10,702.02 9,992.32 516.26 450.60 0.00 0.00 3,622.90 4,718.22 0.00 33,245.609 Special Education tuitioned-out4,137.24 0.00 0.00 63.20 0.00 0.00 0.00 0.00 0.00 0.00 39,280.88 43,481.3210 English learners PK-5120.50 210.87 1,476.04 210.87 60.24 150.61 90.37 30.13 361.48 384.32 0.00 3,095.4311 English learners 6-8129.25 226.15 1,583.04 226.15 64.61 161.53 96.93 32.32 387.68 412.17 0.00 3,319.8312 English learners high school/voc155.07 271.39 1,899.66 271.39 77.53 193.83 116.30 38.77 465.22 494.61 0.00 3,983.7713 Low-income group 1 (0-5.99%)57.28 271.38 2,649.26 0.00 128.53 19.70 107.27 557.44 0.00 497.03 0.00 4,287.8914 Low-income group 2 (6-11.99%)60.86 288.35 2,814.85 0.00 136.57 20.94 113.98 592.28 0.00 528.10 0.00 4,555.9315 Low-income group 3 (12-17.99%)64.44 305.32 2,980.43 0.00 144.60 22.17 120.69 627.13 0.00 559.16 0.00 4,823.9416 Low-income group 4 (18-23.99%)68.02 322.27 3,146.00 0.00 152.63 23.39 127.39 661.96 0.00 590.23 0.00 5,091.8917 Low-income group 5 (24-29.99%)71.59 339.23 3,311.58 0.00 160.67 24.63 134.10 696.80 0.00 621.29 0.00 5,359.8918 Low-income group 6 (30-35.99%)80.19 379.95 3,708.98 0.00 179.94 27.59 150.18 780.42 0.00 695.85 0.00 6,003.1019 Low-income group 7 (36-41.99%)88.78 420.64 4,106.36 0.00 199.22 30.54 166.28 864.04 0.00 770.39 0.00 6,646.2520 Low-income group 8 (42-47.99%)97.38 461.36 4,503.75 0.00 218.50 33.50 182.37 947.65 0.00 844.95 0.00 7,289.4621 Low-income group 9 (48-53.99%)105.97 502.07 4,901.14 0.00 237.78 36.44 198.45 1,031.27 0.00 919.51 0.00 7,932.6322 Low-income group 10 (54-69.99%)114.55 542.78 5,298.53 0.00 257.06 39.41 214.55 1,114.88 0.00 994.08 0.00 8,575.8423 Low-income group 11 (70-79.99%)128.88 610.61 5,960.85 0.00 289.19 44.33 241.38 1,254.25 0.00 1,118.32 0.00 9,647.8124 Low-income group 12 (80%+)143.20 678.47 6,623.17 0.00 321.32 49.26 268.19 1,393.60 0.00 1,242.58 0.00 10,719.79*****Most Categories increased by 2.76% inflation factor / Employee Benefits increased by 8.29% ===PAGE 17=== FY27 Foundation Budget832Base Foundation ComponentsIncremental Costs Above the Base1 2 3 4 5 6 7 8 9 10 11 12 13 14 ------ Kindergarten ------ Junior/ High Special Ed Special Ed English learners English learners English learnersPre-schoolHalf-Day Full-Day Elementary Middle School Vocational In-District Tuitioned-Out PK-5 6-8 High School/Voc Low income TOTALFoundation Enrollment 0 0 0 0 0 0 1,465 73 0 0 0 22 460 1,4651Administration 0 0 0 0 0 0 688,447 236,759 0 0 0 3,412 36,887 965,5062Instructional Leadership 0 0 0 0 0 0 1,243,404 0 0 0 0 5,971 174,777 1,424,1523Classroom & Specialist Teachers 0 0 0 0 0 0 12,542,803 781,247 0 0 0 41,793 1,706,131 15,071,9734Other Teaching Services 0 0 0 0 0 0 876,304 729,439 0 0 0 5,971 0 1,611,7145Professional Development 0 0 0 0 0 0 392,078 37,687 0 0 0 1,706 82,772 514,2436Instructional Materials, Equipment & Technology*0 0 0 0 0 0 2,310,525 32,894 0 0 0 4,264 12,691 2,360,3747Guidance & Psychological Services 0 0 0 0 0 0 692,242 0 0 0 0 2,559 69,083 763,8838Pupil Services 0 0 0 0 0 0 932,458 0 0 0 0 853 358,993 1,292,3049Operations & Maintenance 0 0 0 0 0 0 3,114,619 264,472 0 0 0 10,235 0 3,389,32610Employee Benefits/Fixed Charges* 0 0 0 0 0 0 3,645,916 344,430 0 0 0 10,881 320,091 4,321,31911Special Education Tuition* 0 0 0 0 0 0 0 0 0 0 0 0 0 012Total 0 0 0 0 0 0 26,438,796 2,426,929 0 0 0 87,643 2,761,426 31,714,79413Wage Adjustment Factor 100.0%Foundation Budget per Pupil 21,648*The wage adjustment factor is applied to underlying rates in all functions except instructional equipment, benefits and special education tuition.14Low-income percentage 32.79% English learner foundation budget as % total foundation budget 0.3%15Low-income group 6 Low-income foundation budget as % total foundation budget 8.7%Total foundation enrollment (column 14) does not include incremental costs above the base. The pupils are already counted in columns 1 to 7.Low-income groupLow-income %Total foundation enrollment assigns pupils in pre-kindergarten and half-time kindergarten an enrollment count of .5.Group 1 0-5.99%Special education in-district enrollment is an assumed percentage, representing 3.97 percent of K-12 non-vocational enrollment andGroup 2 6-11.99%4.97 percent of vocational enrollment.Group 3 12-17.99%Special education tuitioned-out enrollment is also an assumed percentage, representing 1 percent of non-vocational K-12 enrollment.Group 4 18-23.99%Low-income enrollment is based on: (1) participation in Supplemental Nutrition Assistance Program (SNAP), Group 5 24-29.99%the Transitional Assistance for Families with Dependent Children (TAFDC), MassHealth (Medicaid), or foster care; Group 6 30-35.99%(2) homeless designation through the McKinney-Vento Homeless Education Assistance program; Group 7 36-41.99%or (3) verification as low income through a supplemental data collection process.Group 8 42-47.99%Low-income and English learner foundation budget increments are based on the number of students attending school in the districtGroup 9 48-53.99%or district residents who attend charter schools.Group 10 54-69.99%The low-income percentage is the ratio of the low-income enrollment to:Group 11 70-79.99%the total students attending school in the district and the total resident students attending charter schools.Group 12 80%+ Montachusett ===PAGE 18=== FY27 House 2 – Chapter 70FY27 Chapter 70 is $7,603,623,093, a $242 million increase (3.3%) over FY26The Chapter 70 formula includes three parameters that are to be specified in each year’s general appropriations. In House 2, these are specified as:• Total state target local contribution = 59%• Effort reduction = 100%• Minimum aid = $75 per pupil18 ===PAGE 19=== Districts are held harmless to the previous year’s level of aid271 districts receive minimum aid increases of $75 per pupil in FY27 19 ===PAGE 20=== FY27 Chapter 70 SummaryFY26 FY27 Change Pct ChgEnrollment 1,488 1,465 -23 -1.55%Foundation budget 30,990,414 31,714,794 724,380 2.34%Required district contribution 12,227,609 12,923,815 696,206 5.69%Chapter 70 aid18,762,805 18,872,680109,875 0.59%Required net school spending (NSS) 30,990,414 31,796,495 806,081 2.60%Target aid share 53.42% 52.30%C70 % of foundation 60.54% 59.51%Required NSS % of foundation 100.00% 100.26%05,000,00010,000,00015,000,00020,000,00025,000,00030,000,00035,000,000FY23 FY24 FY25 FY26 FY27Five Year TrendC70 AidRequired District ContributionFoundation Budget20 ===PAGE 21=== Determining each municipality’s target local share starts with the local share of statewide foundationCalculate statewidefoundation budgetDetermine target local share of statewidefoundationStatewide, determine percentages that yield ½ from property and ½ from income59% Local contribution$9.340 B 41% State aid$7.604 B Property effort0.3309%$4.670 BIncome effort1.5897%$4.670 BStatewide foundation budget $15.830 BProperty and income percentages are applied uniformly across all cities and townsto determine the combined effort yield from property and income. 21 ===PAGE 22=== FY27 Chapter 70 Determination of City & Town Total Required ContributionMunicipal Revenue Growth Factors (MRGF) are calculated annually by the Department of Revenue. MRGFs quantify the most recent annual % change in each municipality’s local revenues, such as the annual increase in the Proposition 2½ levy limit, that should be available for schools 162 Lunenburg Effort GoalFY27 Increments Toward Goal1) 2024 equalized valuation 2,375,083,100 13) FY26 required local contribution 14,605,3422) Uniform property percentage 0.3309% 14) Municipal revenue growth factor (DOR) 4.22%3) Local effort from property wealth 7,859,951 15) FY27 preliminary contribution (13 raised by 14) 15,221,68716) Preliminary contribution pct of foundation (15 / 8) 60.07%4) 2023 income 603,503,0005) Uniform income percentage 1.5897%If preliminary contribution is above the target share:6) Local effort from income 9,593,667 17) Excess local effort (15 - 10) 18) 100% reduction toward target (17 x 100%) 7) Combined effort yield (3 + 6) 17,453,617 19) FY27 required local contribution (15 - 18), capped at 90% of foundation 20) Contribution as percentage of foundation (19 / 8) 8) FY27 Foundation budget 25,340,7509) Maximum local contribution (82.5% * 8) 20,906,119If preliminary contribution is below the target share:21) Shortfall from target local share (10 - 15) 2,231,93010) Target local contribution (lesser of 7 or 9) 17,453,617 22) Shortfall percentage (11 - 16) 8.81%23) Added increment toward target (13 x 1% or 2%)* 292,10711) Target local share (10 as % of 8) 68.88%*1% if shortfall is between 2.5% and 7.5%; 2% if shortfall > 7.5%12) Target aid share (100% minus 11) 31.12% 24) Special increment toward 82.5% target** 0**if combined effort yield > 175% foundation Combined effort yield as % of foundation See a listing of all 351 communities25) Shortfall from target after adding increments (10 - 15 - 23 - 24) 1,939,82326) FY27 required local contribution (15 + 23 + 24)15,513,79427) Contribution as percentage of foundation (26 / 8) 61.22% ===PAGE 23=== FY27 Chapter 70 Apportionment of Local Contribution Across School Districts162 LunenburgLunenburg MontachusettCombined Total for All DistrictsPrior Year Data (for comparison purposes)1 FY26 foundation enrollment1,603 101 1,7042 FY26 foundation budget22,073,946 2,103,516 24,177,4623 Each district's share of municipality's combined FY26 foundation91.30% 8.70% 100.00%4 FY26 required contribution13,334,631 1,270,711 14,605,342FY27 apportionment of contribution among community's districts5FY27 total unapportioned required contribution ('municipal contribution' tab row 19 or 25)15,513,7946 FY27 foundation enrollment1,599 104 1,7037 FY27 foundation budget23,089,580 2,251,170 25,340,7508 Each district's share of municipality's total FY27 foundation 91.12% 8.88% 100.00%9FY27 Required Contribution14,135,611 1,378,183 15,513,79410 Change FY27 to FY26 (9 - 4)800,980 107,472 908,452The combined totals on lines 5 and 9 may differ due to rounding. ===PAGE 24=== FY27 Chapter 70 Apportionment of Local Contribution Across School Districts832 MontachusettLEA Member FY26 FY27 Change FY26 FY27 ChangeTotal 1,488 1,465 -23 12,227,609 12,923,815 696,20611 Ashburnham 64 62 -2 611,914 627,440 15,52612 Ashby 33 33 0 368,587 420,432 51,84515 Athol 109 106 -3 338,018 348,942 10,92421 Barre 47 44 -3 386,445 380,158 -6,28797 Fitchburg 396 391 -5 1,814,721 1,845,065 30,344103 Gardner 157 147 -10 919,303 922,790 3,487125 Harvard 10 9 -1 167,314 156,974 -10,340134 Holden 158 170 12 1,957,220 2,259,536 302,316140 Hubbardston 35 35 0 396,826 425,070 28,244162 Lunenburg 101 104 3 1,270,711 1,378,183 107,472234 Petersham 11 8 -3 121,748 96,108 -25,640235 Phillipston 28 22 -6 303,310 271,216 -32,094241 Princeton 27 28 1 441,216 458,806 17,590255 Royalston 10 10 0 77,616 88,754 11,138282 Sterling 63 60 -3 1,082,478 1,071,470 -11,008294 Templeton 83 77 -6 583,816 607,792 23,976328 Westminster 70 79 9 808,812 976,220 167,408343 Winchendon 86 80 -6 577,554 588,859 11,305 Required Minimum Contribution to Regional DistrictFoundation Enrollment in Regional District ===PAGE 25=== APPROVED PROPOSEDFY'2026FY'2027DIFF% ChangeNet School Spending30,990,41431,796,495806,0812.60%Transportation 2,544,520 2,608,380 63,8602.51%Above Net School Spending 606,410 911,785 305,37550.36%Capital Budget ~ Equipment450,000150,000(300,000)-66.67%Vehicles 50,000 50,000 00.00%BONDS (Principal & Interest)0000.00% Total Budget$34,641,344 $35,516,660 $875,3162.53%Less Revenues:Estimated Ch. 70 18,762,805 18,872,680 109,8750.59% (1)REQUIRED MINIMUM CONTRIBUTION$12,227,609 $12,923,815 $696,2065.69%Transportation & Other Operating Budget$3,150,930$3,520,165$369,23511.72%Less:Estimated Transportation Aid2,000,0002,075,00075,0003.8%Regional Transportation Fund200,000100,000(100,000)-50.0%Excess & Deficiency 250,000 300,000 50,00020.0% (2)NET TRANSPORTATION & OTHER OPERATING$700,930 $1,045,165 $344,23549.11%Capital Budget ~ (Equipment & Vehicles)$500,000$200,000($300,000)-60.00%Less:Excess & Deficiency 250,000 200,000 (50,000)-20.0% (3)NET CAPITAL ASSESSMENT$250,000 $0 ($250,000)-100.00%TOTAL ASSESSMENT (All Budgets) $13,178,539 $13,968,980 $790,4416.00% FY 2027 Budget Summary ===PAGE 26=== AccountBalancesCertified Excess & Deficiency$1,212,910Stabilization Account$402,095OPEB Account$77,367 ===PAGE 27=== Spending by Function2024-2027FY24 FY25 FY26 FY27 Increase/ Percentage Actual Actual Proposed Proposed Decrease Incr/DecrFunction Code Function Description Expenditures Expenditures Budget Budget FY 26 to FY 27 FY26 to FY271100 School Committee 53,968 57,599 48,750 50,100 1,350 2.50%1200 Superintendent's Office 301,411 351,883 334,469 357,658 23,189 7.69%1400 Finance and Legal 591,365 633,532 657,797 668,318 10,522 1.78%1450 District Technology 406,316 404,434 320,000 320,000 - 0.00%FUNCTION 1000 DISTRICT LEADERSHIP 1,353,060 1,447,448 1,361,016 1,396,076 35,061 2.59%2100 Curriculum Supervision 1,079,114 1,066,486 1,155,564 1,218,515 62,951 5.83%2200 Principal's Office 509,193 589,616 531,042 558,784 27,742 5.45%2250 Building Technology 257,786 262,798 294,794 279,777 (15,017) -5.83%2300 Teaching Services 11,621,786 11,950,717 12,242,222 12,047,623 (194,599) -1.67%2320 Medical/Therapeutic Services - - 500 500 - 0.00%2350 Professional Development 141,521 195,146 151,250 162,250 11,000 7.77%2400 Textbooks and Instructional Materials 1,200,642 1,036,973 1,213,516 1,547,430 333,914 27.81%2450 Instructional Technology 674,571 359,021 697,963 631,450 (66,513) -9.86%2700 Student Services 1,334,152 1,437,721 1,468,231 1,521,676 53,445 4.01%2800 Psychological Services 143,156 121,859 151,782 152,542 760 0.53%FUNCTION 2000 INSTRUCTION 16,961,921 17,020,339 17,906,864 18,120,548 213,683 1.26%3200 Health Services 240,756 266,810 279,782 293,439 13,657 5.67%3300 Student Transportation 2,775,487 2,843,676 2,946,520 2,915,380 (31,140) -1.12%3510 Athletic Services 397,903 410,655 513,086 977,580 464,494 116.74%3520 Student Activities 269,769 389,432 246,632 394,638 148,005 54.86%3600 Security 127,783 153,261 137,943 100,000 (37,943) -29.69%FUNCTION 3000 STUDENT SERVICES 3,811,697 4,063,834 4,123,963 4,681,037 557,074 14.61%4110 Custodial Services 855,410 917,532 964,566 938,422 (26,144) -3.06%4120 Heating of Building 185,329 269,139 197,742 279,904 82,162 44.33%4130 Utilities 1,405,097 1,472,665 1,483,575 1,522,506 38,931 2.77%4210 Maintenance of Grounds 85,895 79,167 82,500 77,500 (5,000) -5.82%4220 Maintenance of Buildings 526,210 355,215 489,690 516,299 26,609 5.06%4230 Maintenance of Equipment 533,686 529,692 553,801 527,000 (26,801) -5.02%4300 Extraordinary Maintenance 89,413 52,200 97,500 67,500 (30,000) -33.55%4400 Networking & Telecomm 247,616 146,394 125,000 125,000 - 0.00%4450 Technology Maintenance 98,514 528,022 102,500 227,500 125,000 126.89%FUNCTION 4000 OPERATIONS & MAINT 4,027,172 4,350,027 4,096,874 4,281,632 184,757 4.59%5100 Employee Retirement 318,237 351,965 342,265 363,456 21,191 6.66%5200 Employee Benefits 3,501,527 3,500,131 3,927,065 3,960,482 33,417 0.95%5250 Retired Employee Benefits 1,562,003 1,632,375 1,798,210 1,836,315 38,105 2.44%5260 Other Non-Employee Insurance 203,863 236,369 203,537 240,565 37,028 18.16%5500 Fixed Charges 56,132 56,686 61,500 61,500 - 0.00%FUNCTION 5000 FIXED CHARGES 5,641,761 5,777,526 6,332,577 6,462,318 129,741 2.30%7000 Acquisition of Fixed Assets 414,116 458,833 450,000 200,000 (250,000) -60.37%FUNCTION 7000 FIXED ASSETS 414,116 458,833 450,000 200,000 (250,000) -60.37%8100 Long Term Debt - Principal - - - - - 0.00%8200 Long Term Debt - Interest - - - - - 0.00%FUNCTION 8000 DEBT RETIREMENT - - - - - 0.00%9000 Tuition to other districts 253,038 284,346 320,050 325,050 5,000 - FUNCTION 9000 TUITION 253,038 284,346 320,050 325,050 5,000 1.98%Transfer to Compensated Absence Fund - - - - - 0.00%Transfer to OPEB Fund 10,000 15,000 20,000 10,000 (10,000) -100.00%Transfer to Stabilization Fund 25,000 25,000 30,000 40,000 10,000 40.00%Total 32,497,764$ 33,442,351$ 34,641,344$ 35,516,660$ 875,316$ 2.53% ===PAGE 28=== Student Enrollment and School Attending ChildrenCOMMUNITIES10/1/202410/1/2025DIFF10/1/202410/1/2025DIFFASHBURNHAM64 62 (2)1,015 997 (18)ASHBY33 330451 421(30)ATHOL109 106 (3)1,763 1,646 (117)BARRE47 44(3)685 6927FITCHBURG396 391(5)6,108 5,985(123)GARDNER157 147(10)2,637 2,611(26)HARVARD10 9(1)954 96713HOLDEN158 170123,309 3,31910HUBBARDSTON35 350521 509(12)LUNENBURG101 10431,610 1,6122PETERSHAM11 8(3)116 109(7)PHILLIPSTON28 22(6)209 179(30)PRINCETON27 281509 505(4)ROYALSTON10 100126 111(15)STERLING63 60(3)1,032 1,05018TEMPLETON83 77(6)1,060 1,038(22)WESTMINSTER70 7991,227 1,203(24)WINCHENDON86 80(6)1,463 1,300(163)_______ _______ _______ _______ _______ _______FOUNDATION ENROLLMENT1,488 1,465(23)24,795 24,254(541)OUT-OF-DISTRICT16 11(5)_____________________TOTAL ENROLLMENT1,504 1,476(28) FOUNDATION ENROLLMENT SCHOOL ATTENDING CHILDREN (GR. 1-12)(Basis for Operational Apportionment) (Basis for Capital Apportionment) ===PAGE 29=== Assessment Percentages10/1/2024 10/1/2025 10/1/2024 10/1/2025COMMUNITIES(2025-2026)(2026-2027)INC/DEC(2025-2026)(2026-2027)INC/DECAshburnham4.30%4.23%-0.07% 4.09%4.11%0.02%Ashby2.22%2.25%0.03% 1.82%1.74%-0.08%Athol7.33%7.24%-0.09% 7.11%6.79%-0.32%Barre3.16%3.00%-0.16% 2.76%2.85%0.09%Fitchburg26.61%26.69%0.08% 24.63%24.68%0.05%Gardner10.55%10.03%-0.52% 10.64%10.77%0.13%Harvard0.67%0.61%-0.06% 3.85%3.99%0.14%Holden10.62%11.60%0.98% 13.35%13.68%0.33%Hubbardston2.35%2.39%0.04% 2.10%2.10%0.00%Lunenburg6.79%7.10%0.31% 6.49%6.65%0.16%Petersham0.74%0.55%-0.19% 0.47%0.45%-0.02%Phillipston1.88%1.50%-0.38% 0.84%0.74%-0.10%Princeton1.81%1.91%0.10% 2.05%2.08%0.03%Royalston0.67%0.68%0.01% 0.51%0.46%-0.05%Sterling4.23%4.10%-0.13% 4.16%4.33%0.17%Templeton5.58%5.26%-0.32% 4.28%4.28%0.00%Westminster4.70%5.39%0.69% 4.95%4.96%0.01%Winchendon5.78%5.46%-0.32% 5.90%5.36%-0.54%_____________________ ________________TOTALS100.00%100.00%0.01% 100.00%100.00%0.00%* Capital Percentages are used for Bonds and Capital cost. TRANSPORTATION & OTHER OPERATING PERCENTAGES CAPITAL PERCENTAGES * ===PAGE 30=== Community Assessments(1) (2) (3) (4)FY2027 REQUIRED TRANSPORT/ PROPOSED FY 2026 APPROVEDFOUNDATION FOUNDA TION MINIMUM OPERATING CAPITAL ASSESSMENTFOUNDATIONASSESSMENT CHANGECOMMUNITIESENROLLMENTBUDGET CONTRIBUTION A SSESS. A SSESS. BONDS FY'2027ENROLLMENTFY2026 FY'25 ~ FY'26 Ashburnham 621,342,044627,440 44,232 0 0671,67264 652,30019,372 Ashby 33714,314420,432 23,543 0 0443,97533 388,68455,291 Athol 1062,294,462348,942 75,623 0 0424,565109 407,14917,416 Barre 44952,418380,158 31,391 0 0411,54947 415,496(3,947) Fitchburg 3918,463,5341,845,065 278,948 0 02,124,013396 2,062,85961,155 Gardner 1473,181,942922,790 104,873 0 01,027,663157 1,019,8587,806 Harvard 9194,813156,974 6,421 0 0163,39510 181,648(18,253) Holden 1703,679,7972,259,536 121,282 0 02,380,818 158 2,065,035315,783 Hubbardston 35757,605425,070 24,970 0 0450,04035 418,56631,474 Lunenburg 1042,251,1701,378,183 74,196 0 01,452,379101 1,334,521117,858 Petersham 8173,16796,108 5,707 0 0101,81511 128,099(26,284) Phillipston 22476,209271,216 15,695 0 0286,91128 318,607(31,696) Princeton 28606,084458,806 19,976 0 0478,78227 458,96619,816 Royalston 10216,45988,754 7,134 0 095,88810 83,59712,291 Sterling 601,298,7521,071,470 42,805 0 01,114,27563 1,122,565(8,290) Templeton 771,666,732607,792 54,934 0 0662,72683 633,60629,120 Westminster 791,710,023976,220 56,360 0 01,032,58070 854,162178,418 Winchendon 801,731,669588,859 57,074 0 0645,93386 632,82113,112Total1,465 31,711,195 12,923,815 1,045,165 0 0 13,968,980 1,488 13,178,539 790,441 FISCAL YEAR 2027 ===PAGE 31=== Lunenburg 2-Year AssessmentComparisonRequired(Add'l) (Add'l)TOWN'S Fiscal Foundation Minimum Transportation/ Capital Total Foundation School Attending ASSESSYear Budget Contribution Operating Assess Assess Bonds Assessment Enrollment Children PER PUPIL20262,103,516$ 1,270,711$ 47,577$ 16,233$ -$ 1,334,521$ 101 1610 13,213$ 20272,251,170$ 1,378,183$ 74,196$ -$ -$ 1,452,379$ 104 1612 13,965$ DifferenceFY 26 to FY 27147,654$ 107,472$ 26,619$ (16,233)$ -$ 117,858$ 3 2 ===PAGE 32===