Financial Transparency Expenditures
Skip to main content

Colorado Department of Education

Financial Transparency

Fiscal Year
2023 - 2024

Home
caret-left Liberty Tree Academy
pending Historical Data circle-contrast Compare
Students Info
592
Students Served
Serves Elementary School Grades Serves Middle School Grades Serves High School Grades Charter

Spending Overview

About Spending and Expenditures

About Spending

Expenditure describes the monies expensed by the school, district, or BOCES. Expenditures are described by the following dimensions: Type, Areas, and Job. Each of these dimensions is then aggregated by sub-component.

  1. Learning Environment Total

    Learning Environment

    $6,237,817 (73%)
  2. Operations Total

    Operations

    $2,274,503 (27%)
$8,512,320

Total

Construction, Debt, Refinancing and Other Total Construction, Debt, Refinancing & Other
$2,502,893

Total

Total Spending

$11,015,213

View Total Spending Breakdown

  1. Salaries & Benefits
    $6,110,712
    55%
  2. Services
    $3,251,986
     30%
  3. Supplies
    $342,787
     3%
  4. Property, Debt & Other
    $1,309,729
     12%

Salaries & Benefits

  1. Administrators
    $329,143
     5%
  2. Professional - Instructional
    $4,689,340
     77%
  3. Professional - Other
    $68,243
     1%
  4. Paraprofessionals
    $521,302
     9%
  5. Office / Administrative Support
    $333,948
     5%
  6. Crafts, Trades, and Services
    $168,736
     3%
  7. Total Salaries & Benefits
    $6,110,712
     

    8. View Breakdown of Salaries & Benefits

Learning Environment

About Learning Environment Expenditures

About Learning Environment

Expenditures found within the Learning Environment are most associated with having an impact on learning. There are six sub-components to the Learning Environment: Instruction, Activities & Athletics, Student Support, Staff Support, School Administration, and District Administration.

Learning Environment Breakdown by Type
  1. Instructional Total

    Instructional

    $4,861,674 (78%)
  2. Activities and Athletics Total

    Activities & Athletics

    $270,396 (4%)
  3. Student Support Total

    Student Support

    $359,411 (6%)
  4. Staff Support Total

    Staff Support

    $157,073 (3%)
  5. School Administration Total

    School Administration

    $484,063 (8%)
  6. District Administration Total

    District Administration

    $105,201 (2%)

Instructional Spending

$4,861,674

View Instructional Spending Breakdown

Instructional Spending Per Student
$8,212

$ Per Student

  1. Salaries & Benefits
    $4,667,594
     96%
  2. Services
    $99,277
     2%
  3. Supplies
    $94,803
     2%
  4. Property, Debt & Other
    $0
     0%

Activities & Athletics Spending

$270,396

View Activities & Athletics Breakdown

Activities and Athletics Spending Per Student
$457

$ Per Student

  1. Salaries & Benefits
    $179,128
    66%
  2. Services
    $38,496
    14%
  3. Supplies
    $47,794
    18%
  4. Property, Debt & Other
    $4,978
    2%

Student Support Spending

$359,411

View Student Support Breakdown

Student Support Spending Per Student
$607

$ Per Student

  1. Salaries & Benefits
    $322,964
    90%
  2. Services
    $11,016
    3%
  3. Supplies
    $24,951
    7%
  4. Property, Debt & Other
    $480
    0%

Staff Support Spending

$157,073

View Staff Support Breakdown

Staff Support Spending Per Student
$265

$ Per Student

  1. Salaries & Benefits
    $130,686
    83%
  2. Services
    $25,837
    16%
  3. Supplies
    $550
    0%
  4. Property, Debt & Other
    $0
    0%

School Administration Spending

$484,063

View School Administration Breakdown

School Administration Spending Per Student
$818

$ Per Student

  1. Salaries & Benefits
    $424,952
    88%
  2. Services
    $31,965
    7%
  3. Supplies
    $27,146
    6%
  4. Property, Debt & Other
    $0
    0%

District Administration Spending

$105,201

View District Administration Breakdown

District Administration Spending Per Student
$178

$ Per Student

  1. Salaries & Benefits
    $0
    0%
  2. Services
    $105,201
    100%
  3. Supplies
    $0
    0%
  4. Property, Debt & Other
    $0
    0%

Learning Environment Total

$6,237,817

  1. Salaries & Benefits
    $5,725,324
    92%
  2. Services
    $311,791
    5%
  3. Supplies
    $195,244
    3%
  4. Property, Debt & Other
    $5,458
    0%

Operations

About Operations Expenditures

About Operations

Expenditures found within the Operations provide the essential services necessary to support the activities found within the Learning Environment. In many ways, Operations expenditures are the 'business' of the school, district, and BOCES. Operations is comprised of five sub-categories: Food Services, Transportation, Operations & Maintenance, Other Support Services, and Enterprise Services.

Operations Breakdown by Type
  1. Food Services Total

    Food Services

    $94,788 (4%)
  2. Transportation Total

    Transportation

    $15,739 (1%)
  3. Operations and Maintenance Total

    Operations & Maintenance

    $1,861,981 (82%)
  4. Other Support Total

    Other Support

    $301,995 (13%)
  5. Enterprise Total

    Enterprise

    $0 (0%)

Food Services Spending

$94,788

View Food Services Breakdown

Food Services Spending Per Student
$160

$ Per Student

  1. Salaries & Benefits
    $46,797
    49%
  2. Services
    $1,194
    1%
  3. Supplies
    $46,798
    49%
  4. Property, Debt & Other
    $0
    0%

Transportation Spending

$15,739

View Trasportation Breakdown

Transportation Spending Per Student
$27

$ Per Student

  1. Salaries & Benefits
    $0
    0%
  2. Services
    $11,113
    71%
  3. Supplies
    $4,626
    29%
  4. Property, Debt & Other
    $0
    0%

Operations & Maintenance Spending

$1,861,981

View Operations Maintenance Breakdown

Operations and Maintenance spending per student
$3,145

$ Per Student

  1. Salaries & Benefits
    $121,939
    7%
  2. Services
    $1,660,008
    89%
  3. Supplies
    $79,709
    4%
  4. Property, Debt & Other
    $325
    0%

Other Support Spending

$301,995

View Other Support Breakdown

Other Support spending per student
$510

$ Per Student

  1. Salaries & Benefits
    $216,652
    72%
  2. Services
    $62,504
    21%
  3. Supplies
    $16,410
    5%
  4. Property, Debt & Other
    $6,429
    2%

Enterprise Spending

$0

This organization does not have any data reported in this area
Enterprise spending per student
$0

$ Per Student

  1. Salaries & Benefits
    $0
    0%
  2. Services
    $0
    0%
  3. Supplies
    $0
    0%
  4. Property, Debt & Other
    $0
    0%

Operations Total

$2,274,503

  1. Salaries & Benefits
    $385,388
    17%
  2. Services
    $1,734,818
    76%
  3. Supplies
    $147,543
    6%
  4. Property, Debt & Other
    $6,754
    0%

Construction, Debt, Refinancing & Other

Construction, Debt, Refinancing and Other

About Construction, Debt, Refinancing & Other

Expenditures found within Construction, Debt, Refinancing & Other are those that enrich the greater community. There are four sub-components within Community: Facilities Acquisitions and Construction Services, Debt Services & Other Uses, Community Services, and Adult Education.

Construction, Debt, Refinancing & Other Breakdown by Type
  1. Construction Facilities Acquisitions and Construction Services

    Construction Facilities Acquisitions
    and Construction Services

    $69,955 (3%)
  2. Debt Services & Other Uses

    Debt Services & Other Uses

    $2,432,938 (97%)
  3. Community Services

    Community Services

    $0 (0%)
  4. Adult Education

    Adult Education

    $0 (0%)

Construction Facilities Acquisitions and Construction Services Spending

$69,955

View Construction & Facilities Breakdown

  1. Salaries & Benefits
    $0
    0%
  2. Services
    $64,711
    93%
  3. Supplies
    $0
    0%
  4. Property, Debt & Other
    $5,244
    7%

Debt Services & Other Uses Spending

$2,432,938

View Debt Services Breakdown

  1. Salaries & Benefits
    $0
    0%
  2. Services
    $1,140,665
    47%
  3. Supplies
    $0
    0%
  4. Property, Debt & Other
    $1,292,273
    53%

Community Services Spending

$0

This organization does not have any data reported in this area
  1. Salaries & Benefits
    $0
    0%
  2. Services
    $0
    0%
  3. Supplies
    $0
    0%
  4. Property, Debt & Other
    $0
    0%

Adult Education Spending

$0

This organization does not have any data reported in this area
  1. Salaries & Benefits
    $0
    0%
  2. Services
    $0
    0%
  3. Supplies
    $0
    0%
  4. Property, Debt & Other
    $0
    0%

Construction, Debt, Refinancing & Other Total

$2,502,893

  1. Salaries & Benefits
    $0
    0%
  2. Services
    $1,205,376
    48%
  3. Supplies
    $0
    0%
  4. Property, Debt & Other
    $1,297,517
    52%

Funds

Funds

About Funds

A fund is an independent fiscal and accounting entity with a self-balancing set of accounts for recording cash and other financial resources. It contains all related assets, liabilities and residual equities or balances, or changes therein. Funds are established to carry on specific activities or attain certain objectives of the school district according to special legislation, regulations, or other restrictions.

Funds Breakdown

  • General Fund
    $2,508,601
    Learning Environment
    $2,045,835
    (82%)
    Operations
    $4,825
    (0%)
    Construction, Debt, Refinancing & Other
    $457,941
    (18%)
  • Charter School Fund
    $6,722,412
    Learning Environment
    $4,197,181
    (62%)
    Operations
    $2,174,890
    (32%)
    Construction, Debt, Refinancing & Other
    $350,341
    (5%)
  • Special Revenue Fund - Other (optional)
    $1,618,765
    Learning Environment
    $0
    (0%)
    Operations
    $0
    (0%)
    Construction, Debt, Refinancing & Other
    $1,618,765
    (100%)
  • Food Service Fund
    $94,788
    Learning Environment
    $0
    (0%)
    Operations
    $94,788
    (100%)
    Construction, Debt, Refinancing & Other
    $0
    (0%)
  • Governmental Designated-Purpose Grants Fund (optional)
    $70,647
    Learning Environment
    $-5,199
    (-7%)
    Operations
    $0
    (0%)
    Construction, Debt, Refinancing & Other
    $75,847
    (107%)

Powered by The Colorado Department of Education