{"fid":"columbia-county/chatham-csd","entity_id":"columbia-county/chatham-csd","name":"Chatham Csd","kind":"school_district","kind_label":"School district","county":"Columbia","region":"mid-hudson","osc_code":"100732800100","beds":"101001","match":"matched","in_asr_manifest":true,"in_batch3":true,"osc_name":"Chatham Central School District","series":[{"year":2019,"pe":"2019-06-30","op_rev":32578561,"op_exp":33016439,"gf_rev":30704388,"gf_exp":28748656,"gf_rev_all":30705426,"gf_exp_all":29243304,"prop_tax":22258627,"sales_tax":0,"state_aid":8038978,"federal_aid":873475,"debt_service":1693619,"exp_by":{"General Government":3266132,"Education":17080404,"Employee Benefits":8265688,"Debt Service":1693619,"Culture and Recreation":295596,"":2415000},"rev_by":{"Real Property Taxes and Assessments":20903523,"Other Real Property Tax Items":1355104,"Charges for Services":138103,"Use and Sale of Property":575322,"Other Local Revenues":685374,"State Aid":8038978,"Federal Aid":873475,"Charges to Other Governments":8682},"debt_end":8400958,"debt_by":{"Bond":8400958},"debt_src":"debt-2019","src":"afr-2019","file":"2019_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-06-30","op_rev":32162389,"op_exp":29866038,"gf_rev":30531296,"gf_exp":28120563,"gf_rev_all":30531296,"gf_exp_all":28768154,"prop_tax":22506178,"sales_tax":0,"state_aid":7713943,"federal_aid":878872,"debt_service":768500,"exp_by":{"General Government":3222374,"Education":16875443,"Employee Benefits":8712227,"Debt Service":768500,"Culture and Recreation":287494},"rev_by":{"Real Property Taxes and Assessments":21276140,"Other Real Property Tax Items":1230038,"Charges for Services":145125,"Use and Sale of Property":359331,"Other Local Revenues":551103,"State Aid":7713943,"Federal Aid":878872,"Charges to Other Governments":7837},"debt_end":7880958,"debt_by":{"Bond":7880958},"debt_src":"debt-2020","src":"afr-2020","file":"2020_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-06-30","op_rev":32580652,"op_exp":29727024,"gf_rev":31161821,"gf_exp":28216996,"gf_rev_all":31161821,"gf_exp_all":28804166,"prop_tax":22885941,"sales_tax":0,"state_aid":7851896,"federal_aid":965797,"debt_service":1053376,"exp_by":{"General Government":3404117,"Education":16279575,"Employee Benefits":8711909,"Debt Service":1053376,"Culture and Recreation":278047},"rev_by":{"Real Property Taxes and Assessments":21686120,"Other Real Property Tax Items":1199821,"Charges for Services":184449,"Use and Sale of Property":50278,"Other Local Revenues":635034,"State Aid":7851896,"Federal Aid":965797,"Charges to Other Governments":7257},"debt_end":7065000,"debt_by":{"Bond":7065000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-06-30","op_rev":34029325,"op_exp":31019560,"gf_rev":31796623,"gf_exp":28810586,"gf_rev_all":32214621,"gf_exp_all":29483159,"prop_tax":23265293,"sales_tax":0,"state_aid":7969931,"federal_aid":1572247,"debt_service":1058025,"exp_by":{"General Government":3622492,"Education":17714347,"Employee Benefits":8318464,"Debt Service":1058025,"Community Services":5172,"Culture and Recreation":301060},"rev_by":{"Real Property Taxes and Assessments":22128831,"Other Real Property Tax Items":1136462,"Charges for Services":170464,"Use and Sale of Property":122606,"Other Local Revenues":921568,"State Aid":7969931,"Federal Aid":1572247,"Charges to Other Governments":7216},"debt_end":6220000,"debt_by":{"Bond":6220000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-06-30","op_rev":35861424,"op_exp":33090397,"gf_rev":33154834,"gf_exp":30318207,"gf_rev_all":33169241,"gf_exp_all":39145780,"prop_tax":23917919,"sales_tax":0,"state_aid":8284683,"federal_aid":1857569,"debt_service":1056025,"exp_by":{"General Government":4009222,"Education":18801732,"Employee Benefits":8912000,"Debt Service":1056025,"Culture and Recreation":311418},"rev_by":{"Real Property Taxes and Assessments":22860953,"Other Real Property Tax Items":1056966,"Charges for Services":130881,"Use and Sale of Property":678738,"Other Local Revenues":982809,"State Aid":8284683,"Federal Aid":1857569,"Charges to Other Governments":8825},"debt_end":5350000,"debt_by":{"Bond":5350000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-06-30","op_rev":37668369,"op_exp":33680462,"gf_rev":34538790,"gf_exp":30584347,"gf_rev_all":34584830,"gf_exp_all":30997105,"prop_tax":24415005,"sales_tax":0,"state_aid":8793020,"federal_aid":2016401,"debt_service":1058075,"exp_by":{"General Government":3998757,"Education":19199690,"Employee Benefits":9103932,"Debt Service":1058075,"Culture and Recreation":320008},"rev_by":{"Real Property Taxes and Assessments":23391011,"Other Real Property Tax Items":1023994,"Charges for Services":109584,"Use and Sale of Property":1212373,"Other Local Revenues":1112320,"State Aid":8793020,"Federal Aid":2016401,"Charges to Other Governments":9666},"debt_end":4450000,"debt_by":{"Bond":4450000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_SchoolDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-06-30","op_rev":39011084,"op_exp":36361274,"gf_rev":34952349,"gf_exp":32381043,"gf_rev_all":35054350,"gf_exp_all":32862867,"prop_tax":25126861,"sales_tax":0,"state_aid":8670635,"federal_aid":2849172,"debt_service":1053056,"exp_by":{"General Government":4106600,"Education":21313025,"Employee Benefits":9557940,"Debt Service":1053056,"Culture and Recreation":330653},"rev_by":{"Real Property Taxes and Assessments":24116284,"Other Real Property Tax Items":1010577,"Charges for Services":48706,"Use and Sale of Property":1200480,"Other Local Revenues":1105539,"State Aid":8670635,"Federal Aid":2849172,"Charges to Other Governments":9691},"debt_end":12745000,"debt_by":{"Bond":12745000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_SchoolDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":21653460,"proposed":22220898,"limit":22220898,"diff":0,"override":false,"levy_growth_pct":2.62,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":22192631,"proposed":22467992,"limit":22527584,"diff":59592,"override":false,"levy_growth_pct":1.24,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":22467992,"proposed":22853361,"limit":22853361,"diff":0,"override":false,"levy_growth_pct":1.72,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":22843208,"proposed":23257546,"limit":23257546,"diff":0,"override":false,"levy_growth_pct":1.81,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":23245248,"proposed":24054100,"limit":24054100,"diff":0,"override":false,"levy_growth_pct":3.48,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":23884492,"proposed":24725091,"limit":24725091,"diff":0,"override":false,"levy_growth_pct":3.52,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":24357405,"proposed":25113453,"limit":25113453,"diff":0,"override":false,"levy_growth_pct":3.1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":25061334,"proposed":25978749,"limit":25978749,"diff":0,"override":false,"levy_growth_pct":3.66,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":25978749,"proposed":26525121,"limit":26525121,"diff":0,"override":false,"levy_growth_pct":2.1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":5,"src":"fsms-school-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2020"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-school-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":15,"src":"fsms-school-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":0,"src":"fsms-school-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-school-2025"}],"fb":[{"year":2023,"ratio":0.0453,"fb":1374891,"exp":39145780,"xfer":8777625,"src":"fsms-ind1-school-2023"},{"year":2024,"ratio":0.0463,"fb":1417142,"exp":30997105,"xfer":366271,"src":"fsms-ind1-school-2024"},{"year":2025,"ratio":0.0448,"fb":1452704,"exp":32862867,"xfer":419545,"src":"fsms-ind1-school-2025"}],"fsms_not_filed":null,"ptrc":[{"sy":"2021-22","spend":33050383,"spend_pct":2.14,"levy":23245248,"levy_pct":1.76,"limit":22783034,"levy_wo_excl":22770736,"vs_limit":12298,"enr":921,"fb_unres":1322015,"fb_unres_pct":4,"fb_restricted":11497929,"spend_per_pupil":35885,"src":"ptrc-2021-22"},{"sy":"2022-23","spend":33618101,"spend_pct":1.72,"levy":23884492,"levy_pct":2.75,"limit":23543799,"levy_wo_excl":23374191,"vs_limit":169608,"enr":891,"fb_unres":1344724,"fb_unres_pct":4,"fb_restricted":13708925,"spend_per_pupil":37731,"src":"ptrc-2022-23"},{"sy":"2023-24","spend":34372292,"spend_pct":2.24,"levy":24357405,"levy_pct":1.98,"limit":24182676,"levy_wo_excl":23814990,"vs_limit":367686,"enr":857,"fb_unres":1374987,"fb_unres_pct":4,"fb_restricted":16425855,"spend_per_pupil":40108,"src":"ptrc-2023-24"},{"sy":"2024-25","spend":35428551,"spend_pct":3.07,"levy":25061334,"levy_pct":2.89,"limit":24502397,"levy_wo_excl":24450277,"vs_limit":52120,"enr":862,"fb_unres":1417142,"fb_unres_pct":4,"fb_restricted":10872532,"spend_per_pupil":41100,"src":"ptrc-2024-25"},{"sy":"2025-26","spend":36317609,"spend_pct":2.51,"levy":25978749,"levy_pct":3.66,"limit":25173674,"levy_wo_excl":25173674,"vs_limit":0,"enr":869,"fb_unres":1452704,"fb_unres_pct":4,"fb_restricted":13705482,"spend_per_pupil":41792,"src":"ptrc-2025-26"},{"sy":"2026-27","spend":37470295,"spend_pct":3.17,"levy":26433377,"levy_pct":1.75,"limit":25878460,"levy_wo_excl":25786716,"vs_limit":91744,"enr":830,"fb_unres":1498811,"fb_unres_pct":4,"fb_restricted":15811137,"spend_per_pupil":45145,"src":"ptrc-2026-27"}],"votes":[{"sy":"2022-23","round":"vote","result":"P","yes":338,"no":153,"pct_yes":68.8,"sixty":false,"props":[{"result":"P","yes":354,"no":136,"purpose":null}],"src":"vote-2022-23"},{"sy":"2023-24","round":"vote","result":"P","yes":321,"no":116,"pct_yes":73.5,"sixty":false,"props":[{"result":"P","yes":378,"no":57,"purpose":null}],"src":"vote-2023-24"},{"sy":"2024-25","round":"vote","result":"P","yes":391,"no":159,"pct_yes":71.1,"sixty":false,"props":[{"result":"P","yes":384,"no":161,"purpose":null}],"src":"vote-2024-25"},{"sy":"2025-26","round":"vote","result":"P","yes":338,"no":217,"pct_yes":60.9,"sixty":false,"props":[],"src":"vote-2025-26"},{"sy":"2026-27","round":"vote","result":"P","yes":860,"no":304,"pct_yes":73.9,"sixty":false,"props":[{"result":"P","yes":930,"no":228,"purpose":"Capital Reserve Fund"}],"src":"vote-2026-27"}],"audits":[{"title":"Chatham Central School District – Financial Management (2023M-11)","issued":"August 11, 2023","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11"},{"title":"Chatham Central School District – Financial Condition (2015M-161)","issued":"October 30, 2015","types":"School District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":862,"denom_kind":"pupil","afr_year":2025,"op_exp":36361274,"op_rev":39011084,"op_exp_per":42182,"prop_tax_per":29149,"state_aid_share":22.2,"sales_tax_share":null,"prop_tax_share":64.4,"debt_service_share":2.9,"debt_end":12745000,"debt_per":14785,"exp_growth_5y":22.3,"rev_growth_5y":19.7,"gf_result":2191483,"fb_ratio":4.5,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","ptrc_sy":"2026-27","spend_per_pupil":45145,"levy_latest":26433377,"levy_year":"2026-27","levy_growth":13.7,"levy_growth_span":"2021-22–2026-27","fb_unres_pct":4,"levy_pct":1.75,"cap_overrides":[],"cap_exceeded":[],"votes_defeated":[],"last_vote_pct":73.9,"last_vote_sy":"2026-27","audit_count":2,"audits_5y":1,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":38448,"pctile":68,"n":65},"prop_tax_per":{"median":21300,"pctile":82,"n":65},"debt_per":{"median":13230,"pctile":61,"n":63},"debt_service_share":{"median":4.5,"pctile":18,"n":65},"state_aid_share":{"median":35.2,"pctile":16,"n":65},"fb_ratio":{"median":4.4,"pctile":54,"n":65},"exp_growth_5y":{"median":22.3,"pctile":50,"n":65},"levy_growth":{"median":13.1,"pctile":53,"n":65},"spend_per_pupil":{"median":41521,"pctile":65,"n":65},"fsms_score":{"median":0,"pctile":31,"n":65}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $6,220,000 (2022) to $12,745,000 (2025), +105%.","src":["debt-2022","debt-2025"],"calc":true}]}