Analysis: Town and Schools

Youth sports and the fields: the funds, and who uses them

Four funds take rent and fees for the town’s fields and buildings and hold $396k between them, outside anything Town Meeting votes. This page is what goes in and out of them, which leagues use the fields, and what the boards have said since 2014. What any league pays is published nowhere; one league’s receipts came by records request and are shown as the sample they are.

$396k
held across the four field and facility funds at 31 March 2026, spendable without a vote
$19k
of field and building rent into the schools’ fund in FY2026 through March; $72k available
$45k
a year into the Artificial Turf fund — the 2016 deal’s figure
4 leagues
use the fields; the payments of one of them are in the archive, by records request

What this report counts

DOLLARS as three different documents print them — a MUNIS fund report (evidence), a records-request workbook (stated), and the annual reports’ schedules (transcribed, unreconciled) — kept apart on the page. Not what a field costs, and not what any league pays in total.

01$395,711held across the four field and facility funds at 31 March 2026

Four funds take in field and facility money, and held $395,711 at 31 March 2026.

$231,451 came in and $161,040 went out in nine months of FY2026, none of it appropriated by Town Meeting.

School Facilities Use (1306) takes rent from outside groups using school buildings and fields and held $71,559. Artificial Turf (1545) held $69,390. Park Revolving (1500), the Parks Commission’s own fee fund, held $84,818. Chapter 658 athletics (1301), which is the school teams rather than the outside leagues, held $169,945. A revolving fund may be spent on the thing that raised it without an appropriation, which is why these balances sit outside the budget argument the town has every spring.

Every account, once →

What it rests on sources/town-ledgers/fund-balances/special-revenue-fy2026-p09.xlsx, the rows for funds 1306, 1545, 1500 and 1301, read by the identity opening + revenue − salaries − expenditure = closing.

What it does not show Who paid into each fund, and for what. The report is balances, not transactions; only fund 1301 has a journal in the archive.

02$18,670into the School Facilities Use fund, FY2026 through March

Field and facility rent ran $18,670 into the schools’ fund in nine months of FY2026.

$12,354 went out; the fund holds $71,559, which the schools may spend on facilities without a vote.

Fund 1306 is where a group renting a school field or gym pays. Nine months of FY2026: $18,670 in, $12,354 out, $71,559 available. The annual reports carry the same fund back to FY2011 under the name “School Facilities Use”, and the archive cannot see FY2025 at all — the balance moved from $0 at 30 June 2024 to $65,242 a year later with no schedule in between.

Every account, once →

What it rests on The FY26 special-revenue report for the current year; sources/data/special-revenue-funds.csv for the annual-report series, which is transcribed and does not tie to its own printed totals.

What it does not show What the $12,354 was spent on, and what a field costs the town to keep. Grounds, custodial and utility costs are coded to no programme.

03$39,074in receipts from the one user group whose payments the archive holds

Nobody publishes who rents the fields. One user group’s payments are in the archive.

$39,074 of receipts, FY2024–FY2026, by records request. The town lists four clubs as contacts, not as renters.

No list of who uses the town’s and the schools’ fields is published anywhere. The nearest thing is the Parks Commission’s own page, under “Local Sports Organization Contacts”, which says they “are provided as a courtesy and are not run or managed by the Parks Commission”: Ayer-Shirley-Lunenburg Bengals, Lunenburg Little League (Baseball and Softball), Lunenburg Youth Soccer Association, Lunenburg Jr Basketball. That is a contact list — it does not say who rents a field, on what terms, or that these are all of them, and one of the four is a basketball programme. What the archive does hold is one group’s receipts, $39,074 across 7 payments, FY2024 to FY2026, produced by a records request to the district. It is the group we asked for first, and nothing here is a finding about that group as against any other.

What school sports cost, and who pays →

What it rests on sources/town-supplementary/docs/board-283-parks-commission.html for the contact list and its disclaimer; sources/town-ledgers/account-details/field-rental-receipts-fy2024-fy2026-lysa.xlsx for the receipts.

What it does not show Who else rents a field and what they pay. The fund’s journal would list every payer; the archive holds it for fund 1301 and not for 1306.

Those are the answers this report could reach from the documents behind it. If the one you came for is not among them, ask us — no name or email needed.

Read the receipts, the funds, the years, and what was saidThe full version10 min

The other findings

01$38,100of outsourced mowing and field repair the Superintendent states for FY2024

The schools mow the grass fields from the same fund the rent goes into.

$38,100 of landscaping in FY2024, about $126,000 of all grounds work — her figures, not the ledger’s.

Asked what maintaining the school fields costs, the Superintendent wrote that the district outsources maintenance of the grass playing fields and “we have covered that expense from the Facility Revolving account. That is the account that field rental fees are deposited into” — fund 1306. The landscaper was $9,500 in the autumn, $9,200 in the spring and $19,400 for summer repair in 2023, with no field repair in summer 2024; all fields and grounds work came to about $126,000 in FY2024, including playgrounds, irrigation and the vehicles that also do snow removal. RULE 13a: this is an email, not a printout from the books. Every figure is the district’s statement of its own costs and none of it has been confirmed against the ledger — which the fund’s journal would do, and which is now a registered gap.

Every account, once →

What it rests on sources/correspondence/2026-09-18-school-field-maintenance-superintendent.txt, quoted; the figures extracted to sources/data/school-field-maintenance.csv, every row marked `stated`.

What it does not show Whether the books agree. The amounts are read back from FY24 budget requests by the person who holds them, and the fund’s own expenditure for FY2024 is not in the archive.

02$65,242

The fund rose $65,242 in FY2025 — the one year no schedule is published for.

$0 to $65,242 — more than its receipts in any year on record. Rent alone does not explain it.

TJ, 18 September 2026, on the Superintendent’s statement that the fund pays for mowing: “if they are paying for mowing with that same 1306 account, why hasn’t the amount in it decreased proportionally?” Part of the answer is the calendar — the FY2026 report runs to 31 March, so it holds the autumn mowing and not the spring. The part that is not the calendar is this: the balance rose $65,242 in FY2025, and the most this fund has ever taken in during a single year in the annual reports is $52,392. Something other than rent went in, or something stopped being charged to it. WHAT THIS DOES NOT ESTABLISH is which — a transfer, a change in what the fund is charged for, and a year of unusually high rent all fit the same two balances, and FY2025 is precisely the year no schedule is published for.

What the town’s records cannot answer →

What it rests on The FY2024 annual report’s Special Revenue Fund Balance Detail for fund 1306 ($0 at 30 June 2024) and the FY26 MUNIS report’s opening balance for the same fund ($65,242 at 1 July 2025); the receipts series from sources/data/special-revenue-funds.csv, which is transcribed and does not tie to its own printed totals.

What it does not show What went in, and when. The fund’s journal would say in a line; the FY2025 special-revenue report would say in a row.

03$45,000into the Artificial Turf fund, FY2026

A scenario or an explanation — nothing here tests it

The Artificial Turf fund took in $45,000 in FY2026, the figure the 2016 plan adds up to.

The 2016 plan as said: $30,000 a year from the cell tower, $15,000 from a youth league. No ledger splits it.

The fund’s FY2026 revenue is $45,000, its expenditure $38,454, its available balance $69,390 — all as printed. That the $45,000 is $30,000 of cell-tower rent plus $15,000 from a youth league is what the Select Board said the plan was in May 2016 (the recording, at 1:36:05), and it matches to the dollar. It is not established by any ledger the archive holds, which is why this card is a hypothesis: the receipt detail for fund 1545 would settle it, and would say which groups are inside it.

Our minutes of the recordings →

What it rests on The same FY26 report, the row for fund 1545; the Select Board recording of 3 May 2016 at 5,765 seconds, machine captions.

What it does not show Whether the arrangement is still what was described in 2016, or who signed it. A recording is a finding aid; the agreement itself is not in the archive.

One league’s payments, as the district listed them

The only user group whose payments the archive holds — because it is the one we asked for first, not because it is unusual. A workbook the district’s business office typed in answer to a records request, September 2026. Grouped by fiscal year as the district groups them — the 8 July 2024 receipt sits under FY24 although the date is in FY25. One row carries a pasted record from the accounting system.

listed underdateamountpayer, as printedaccounting-system note
FY2024April 25, 2024$387LUNENBURG YOUTH SOCCER ASSOCIATION—
FY2024July 8, 2024$6,341LUNENBURG YOUTH SOCCER ASSOC—
FY2025February 12, 2025$8,118LUNENBURG YOUTH SOCCER ASSOCTHES RENTAL/FIELD RENTAL 2023/
FY2025February 12, 2025$15,190LUNENBURG YOUTH SOCCER ASSOCIATION—
FY2026July 15, 2025$7,498LUNENBURG YOUTH SOCCER ASSOC—
FY2026September 4, 2025$1,113LUNENBURG YOUTH SOCCER—
FY2026September 4, 2025$428LUNENBURG YOUTH SOCCER—
All seven$39,074

The funds, from the town’s books

The town’s FY26 special-revenue report as of March 31, 2026 — a printout from the accounting system, so these are evidence in the sense this site uses the word. Credits print negative on the report and are shown here as amounts; the four columns are the ones the report’s own arithmetic identifies (opening + revenue − spent = available, to the cent, for every fund), because the export’s header row has fewer labels than its rows have columns. The opening balance is the FY2025 close.

fundopening, 1 July 2025revenue to Marchspentavailable
1306 School Facilities Use Revolving$65,242$18,671$12,354$71,559
1545 Artificial Turf Revolving$62,843$45,000$38,454$69,390
1500 Park Revolving$86,967$7,616$9,766$84,818
1301 Chapter 658 (athletics) Revolving$110,248$160,164$100,467$169,945

Fund 1306 is the school department’s facilities-use revolving fund; 1545 the turf fund; 1500 the Parks Commission’s own revolving fund, which runs separate fields on a separate contract and is here only because it is the other field money in town; 1301 the athletics fund whose full cash journal the archive holds — and which carries no receipt from any youth league, which is how the search for these payments started.

The facilities-use fund, FY2011 to FY2024, as the annual reports print it

Receipts and disbursements, read off each year’s special-revenue schedule. Transcribed, not verified: the pages’ own totals do not reconcile in any year, so this is the shape of the fund and not a figure to quote. The FY2018 report prints a carried balance its own row does not support. The FY2024 report prints only a balance — $3,010.67 at 30 June 2024 — and the FY26 report opens the fund at $65,241.82 a year later; FY2025 itself is the year the archive cannot see.

  • disbursed
  • receipts
FY14FY15FY17FY18FY19FY20FY21FY22FY23FY24$0$20k$40k$60k$80k
yearforwardreceiptsdisbursedcarriedpage check
FY2014$15,695$49,347$64,038$1,005check failed
FY2015$1,005$52,393$52,542$855check failed
FY2017$14,474$30,255$42,298$2,431check failed
FY2018$2,431$20,362$26,102-$53,309check failed
FY2019—$39,944$7,560$29,076no check
FY2020$29,076$18,633$5,850$41,858check failed
FY2021$41,858$10,381—$52,239check failed
FY2022$52,239$8,685$259$60,666check failed
FY2023$60,666$15,116$68,259$7,522check failed
FY2024————balance only, as printed

What the fund pays for, as the district describes it

Asked what maintaining the school fields costs, the Superintendent wrote that the district outsources maintenance of the grass playing fields and “we have covered that expense from the Facility Revolving account. That is the account that field rental fees are deposited into.” These are her figures, from an email, read back from FY24 budget requests — not a printout from the books (rule 13a), and the fund’s own FY2024 expenditure is not in the archive to check them against.

yearwhatamountas stated
FY2024All fields and grounds maintenanceabout $126,000Read back by the Superintendent from FY24 budget requests broken out by the Director of Facilities & Grounds: mulch, line paint, fertilizer, seed, loam, field maintenance, playground repair, irrigation programming and repair, equipment repair, and vehicle maintenance and repair
FY2024Of that: vehicle and equipment maintenance and repairabout $29,500Stated as approximately $29-30,000 a year and already inside the $126,000. It also supports snow removal, so it is not a fields-only cost
FY2024Landscaper, mowing the athletic grass fields, autumn$9,500Outsourced; the Superintendent states this is paid from the Facility Revolving account, which is fund 1306
FY2024Landscaper, mowing the athletic grass fields, spring$9,200Outsourced; the Superintendent states this is paid from the Facility Revolving account, which is fund 1306
FY2023Landscaper, summer field repair$19,400Summer 2023. The Superintendent states no field repair was done in summer 2024

What the boards have said

From the recordings’ machine captions — a finding aid, not a record. Each line opens the video at the moment.

The leagues

The town’s Parks Commission page lists 4, “provided as a courtesy and not run or managed by the Parks Commission”: Ayer-Shirley-Lunenburg Bengals; Lunenburg Little League (Baseball and Softball); Lunenburg Youth Soccer Association; Lunenburg Jr Basketball. A contact list, not a list of renters: it does not say who uses a field, on what terms, or that these are all of them — and one is a basketball programme. Only one of the four has a records-request answer in this archive, and it is the one we asked for first.

  • Who else pays into fund 1306, and how much: the fund’s journal detail (the report the archive holds for fund 1301) would list every receipt by payer.
  • What happened in FY2025: the fund stood at $3,010.67 on 30 June 2024 (the annual report) and at $65,241.82 on 30 June 2025 (the FY26 report’s opening balance), and nothing in the archive shows the year’s receipts and spending — the FY2025 special-revenue report would.
  • Whether the $45,000 a year in the turf fund is still $30,000 of cell-tower rent and $15,000 from youth soccer, as described in 2016, and where the Bengals’ $7,500 goes.
  • What the fields cost the town to keep. The schools’ grounds, custodial and utility costs are coded to no programme.

What would close these

The journal detail export for funds 1306 and 1545, FY2024–FY2026 — the same report the archive already holds for fund 1301 — and the FY2024 and FY2025 special-revenue reports. Every limit on this page is also a row in what we cannot answer, which is the single registry the records request reads from.

special-revenue-fy2026-p09.xlsx

Town of Lunenburg (MUNIS)

The town’s own printout of every special-revenue fund: revenue, expenditure and balance. Funds 1306, 1545 and 1500 are read from it.

table Special revenue funds, FY26 through 31 March 2026 · 55 KB

sha256 4b9777d83c747c1c…

our copy

field-rental-receipts-fy2024-fy2026-lysa.xlsx

Lunenburg Public Schools, by records request

Seven receipts typed into a workbook by the district’s business office; one carries a pasted MUNIS receipt record.

table Field rental receipts from Lunenburg Youth Soccer, FY2024–FY2026 · 135 KB

sha256 dbf099b0cd4f73a8…

our copy

special-revenue-funds.csv

This project, from the town’s annual reports

Transcribed page by page and NOT reconciled to the pages’ own totals; the School Facilities Use rows are drawn as a series and rest no conclusion.

table Special revenue funds as the annual town reports print them, FY2011–FY2024 · 1.4 MB

sha256 85de67e5a9518f62…

our copy

Every other report

The budget feed — every board, everything about money →What the town is deciding now →The blog — one finding at a time, in two minutes →This week in town — meetings coming up, minutes and recordings just posted →The boards — each one, in one place →Meeting minutes — written from the recordings →Lunenburg by the numbers — who lives here →Lunenburg’s homes and the tax bill →Homes and students — the town builds, the schools do not grow →The boards, compared →The School Committee’s finances — every fund and line it owns →Parks & Recreation — the department, its fund, its sales, its grounds →Health insurance →Free cash — can it fill the gap? →Teacher contracts →School user and athletic fees →Extracurriculars — sports, music and clubs →Classroom positions and class size →Overrides →Commercial development and new growth →Special education — four reports →How many students one special education group may have →The circuit breaker — what the state reimburses for the costliest placements →What other districts spend, for each pupil →What the state requires us to spend — and where that puts us →Chapter 70 — the formula, and why it pays the floor →How Chapter 70 actually works, in eight steps →School staffing — did it go up, and over which years →Who works in each school →The paraprofessionals →What courses actually ran, subject by subject →AP exams — who sits them, in what, and how they score →The cut register — what was announced, and what shows →Funding that stopped →When a grant ends — who picks up the bill →Who is in the schools — enrolment, FY1994 to today →Which grades students leave in →Who leaves Lunenburg schools, and where they go →Monty Tech — the assessment, and what sets it →If students leave — what school choice would cost →What a family actually pays →What sports cost, and who pays →Health insurance — the cost outside the school budget →Budget against reported spending →

Every analysis this project has written, in one index, is at reports.

What changed

Version 15 — updated September 20, 2026