Denver Community School District

2026-27 Denver Community School District Financial Figures

Enrollment determines the majority of funding received by a school district, based on a count performed on October 1.

Enrollment * cost per student = 75% of total General Fund resources/spending authority

Funding follows the student (in most cases):

Open Enrollment out of your district = You cut a check to the receiving district
Open Enrollment into your district = Your district receives a check

Certified Enrollment: Students living in your district

Served Enrollment: Students attending school in your district

Weighted Enrollment: Weightings “add” pupils on an FTE basis and generates additional funding.

- October 2010: 764
- October 2011: 767
- October 2012: 750
- October 2013: 730
- October 2014: 730
- October 2015: 750
- October 2016: 755
- October 2017: 786
- October 2018: 820
- October 2019: 859
- October 2020: 884
- October 2021: 910
- October 2022: 936
- October 2023: 935
- October 2024: 947
- October 2025: 942
- Elementary School: 45%, 422 Students
- Middle School: 26%, 249 Students
- High School: 29%, 271 Students
- 2020-21: $7,048
- 2021-22: $7,227
- 2022-23: $7,413
- 2023-24: $7,635
- 2024-25: $7,826
- 2025-26: $7,988
- 2026-27 (Projected): $8,148
How the district cost per pupil is generated
- Uniform Levy: $1,784
- State Aid: $5,419
- Additional Levy: $444
- Property Tax Replacement, Other: $501
- Total Per Pupil: $8,148

Certain revenue streams may only be used for specific expenditures. The following are the primary categories within DCSD’s fund summary:

- Revenues:
  - Property Taxes
  - State Aid
  - Misc Income
- Expenditures:
  - Benefits
  - Employees
  - Materials
  - Salaries
  - Services
  - Supplies
  - Transportation
- Revenues:
  - Property Taxes
- Expenditures:
  - Early Retirement
  - Benefits
  - Equipment Insurance
  - General Liability Insurance
  - Unemployment
- Revenues:
  - Admissions
  - Activity Fees
  - Fundraising
- Expenditures:
  - Expenses associated with activities programing
- Revenues:
  - Sales Tax
- Expenditures:
  - Capital Projects
  - Construction
  - Land
- Revenues:
  - Property Taxes
- Expenditures:
  - Building & Grounds
  - Land Construction
  - Equipment > $500
  - Technology Repair
  - Vehicle
  - Vocal & Instrumental
- Revenues:
  - Property Taxes
  - Transfers
  - PPEL, GO & Sales Tax
- Expenditures:
  - Payment of Principal & Interest
- Revenues:
  - Federal/State Meal Sales
- Expenditures:
  - Food Service Breakfast & Lunch
- Revenues:
  - Designated Gifts
- Expenditures:
  - Annual Scholarships

The following provides an overview of General Fund revenues and expenditures for the 2024-25 school year.

- State Sources: 61%, $7,336,640.14
- Local Sources - Property Taxes: 23%, $2,797,756.73
- Tuition - Open Enrollment: 9%, $1,041,551.01
- Other Local Sources: 4%, $466,232.67
- Federal Sources: 3%, $323,523.75
- Salaries/Benefits: 79%, $9,278,465.43
- Plant Maintenance: 5%, $549,311.85
- Supplies: 4%, $526,203.06
- AEA: 3%, $358,224.00
- Purchased Services: 3%, $390,557.06
- Open Enrollment Tuition: 3%, $386,676.30
- Statewide Voluntary Preschool: 1%, $163,563.40
- Transportation: 1%, $116,405.27

A comparison of the current year and proposed year.

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